Seminar on Reporting Finantsaruandlus Financial Reporting Joint Technical

Seminar on Reporting Finantsaruandlus Financial Reporting Joint Technical Secretariat

Financial report/Finantsaruanne Financial report is a part of Interim report template and includes: Finantsaruanne on vahearuande vormi osa ja sisaldab: Sheet X “Expenditures” Leht X “Kulutused” Sheet XI “Sources of funding” Leht XI “Rahastamisallikad” Sheet XII “Interest” Leht XII «Intress» Sheet XIII “Revenue” Leht XIII «Tulud» Form is pre-filled according to latest Full Application Form Vorm on eeltäidetud vastavalt viiamsele esitatud täistaotlusvormile 2

Expenditures q Only “Real Spending “and “Expenditure forecast” sections should be filled in by Beneficiary. q Expenditure forecast should be prepared for the period of next 12 months and will be taken into consideration during calculation of next advance payment amount. 3

Kulutused q Toetusesaaja poolt peavad olema täidetud ainult “tegelikud kulud” ja “kuludeprognoos”. q Kuludeprognoos tuleb koostada järgmise 12 kuu kohta ja võetakse arvesse järgmise ettemakse summa arvutamisel. 4

Sources of funding can be reported according to actual source, however according to Article 15. 1 of General Conditions, calculation of next advance payment amount will be made applying percentage set out in Article 3. 2 of Special Conditions 5

Rahastamisallikad Rahastamisallikaid võib esitada vastavalt tegelikule allikale, kuid artikkel 15. 1 Üldtingimuste järgi, võetakse järgmise ettemakse summa arvutamisel arvesse artikkel 3. 2 Eritingimustes sätestatud protsent. 6

Interest income/Intress Bank interest from advance payments must be indicated separately from other project incomes and revenue Ettemaksest saadud panga intressid peavad olema eraldi välja toodud muudest projekti sissetulekutest ja tuludest. 7

Revenue / Tulu Possible sources of revenue: q fee for participation in project’s events q fee for using equipment bought within the project fee for using premises financed through Direct local costs etc. Võimalikud tuluallikad: q projekti ürituste osalemise tasu q projekti raames ostetud seadmete kasutamise tasu q ruumide kasutamise tasu, mis on rahastatud läbi otseste kohalike kulude jne. 8

Reporting currency / In. For. Eur q. For reporting costs made in other currencies except EUR, the conversion into EUR shall be done at the rate made up by the average of the rates published in In. For. Eur for the reporting period. http: //ec. europa. eu/budget/contracts_grants/info_contracts/inforeuro/infor euro_en. cfm NB. Always use the exchange rate with four decimals. The resulting Euro amount should appear in the financial report with two decimals. 9

Valuutakurss aruandes/ In. For. Eur q Aruande kulutused, mis on tehtud muudes valuutades kui euro, tuleb konventeerida eurodeks kasutades keskmist kurssi, mis on avaldatud In. For. Eur kodulehel vastava aruande perioodi jooksul. http: //ec. europa. eu/budget/contracts_grants/info_contracts/inforeuro/infor euro_en. cfm NB. Kasuta alati vahetuskurssi 4 komakoha täpsusega. Aruandesse tuleb saadud summa eurodes märkida kahe komakoha täpsusega. 10

Reporting currency / In. For. Eur Example for LVL to EUR conversion / Näide LVL konverteerimine euroks Monthly rates are given in the table/ kuu määrad on toodud tabelis Average rate is/ keskmine määr on 0. 7088 Average Keskmine 0, 7088 The average rate is rounded to 4 decimals March 0, 7093 April 0, 7088 May 0, 7081 June 0, 7080 July 0, 7093 August 0, 7093 September 0, 7087 October 0, 7092 Keskmine määr on ümardatud 4 kohta peale koma 250 LVL : 0. 7088 = 352. 71 EUR Resulting amount (money) in EUR is rounded to 2 decimals Saadud summa (raha) eurodes on ümardatud 2 kohta peale koma 11

Valuutakurss aruandes / In. For. Eur Example for RUB to EUR conversion/ Näide RUB konverteerimine euroks Monthly rates are given in the table / kuu määrad on toodud tabelis 39, 8196 Average rate is/ keskmine määr on 39, 8196 Average Keskimne The average rate is rounded to 4 decimals March 39, 0475 April 38, 9600 peale koma May 38, 8750 June 40, 5650 5 000 RUB : 39, 8196 = 125. 57 EUR July 41, 1430 August 39, 3690 September 40, 5622 October 40, 0350 Keskmine määr on ümardatud 4 kohta Resulting amount (money) in EUR is rounded to 2 decimals Saadud summa (raha) eurodes on ümardatud 2 kohta peale koma 12

Supporting documents for Report Payment Option 1 Interim Report with Request for Payment Interim Report + request for payment; + list of Financial and Supporting documents; + printout of project account Interim Report without Request for Payment - Final Report + request for payment; + expenditure verification report Payment Option 2 Interim Report + request for payment; + expenditure verification report Interim Report + list of Financial and Supporting documents; + printout of project account Final Report + request for payment; + expenditure verification report 13

Täiendavate dokumentide loetelu Makseviis 1 Vahearuanne ettemaksu taotlusega Vahearuanne + ettemaksu taotlus; + täiendavate dokumentide loetelu; + projekti konto väljatükk Vahearuanne ilma ettemaksu taotluseta - Lõpparuanne + ettemaksu taotlus; + kulude kontrolli aruanne Makseviis 2 Vahearuanne + ettemaksu taotlus; + kulude kontrolli aruanne Vahearuanne + täiendavate dokumentide loetelu; + projekti konto väljatrükk Lõpparuanne + ettemaksu taotlus; + kulude kontrolli aruanne 14

List of Supporting documents q Template is available at Programme’s web page www. estlatrus. eu Home/ Programme/ Project Implementation/ Seminar Downloads/ “Beneficiaries&Partners Seminars” Direct link: http: //www. estlatrus. eu/uploaded_files/2 ND%20 CALL/Semi nars/List_of_Support_docs. xlsx q Partners own templates also can be used 15

Täiendavate dokumentide loetelu q Vorm on saadaval Programmi kodulehel www. estlatrus. eu Home/ Programme/ Project Implementation/ Seminar Downloads/ “Beneficiaries&Partners Seminars” Otsene aadress: http: //www. estlatrus. eu/uploaded_files/2 ND%20 CALL/Semi nars/List_of_Support_docs. xlsx q Võib kasutada vormi, mida Partnerid ise on koostanud 16

Project account printout Grant Contract Special Conditions Art. 7. 3. 3. “In case, where no expenditure verification report is required the Beneficiary has to provide a list of the financial and supporting documents covering the respective period and a printout of the project account showing project's income and expenditure and payments received in the period of the current Interim Report. ” If only part of payments is made within the project, please prepare additional summary of actual Project expenditures, mentioning at least: • • payment date, payment order, account No. Total payment amount, project’s expenditure part. 17

Projekti konto väljavõte Toetuslepingu eritingimused Art. 7. 3. 3 Juhul kui ei ole nõuet esitada kulude kontrolli aruannet peab toetusesaaja esitama loendi finants ja tõendavatest dokumentidest, mis hõlmavad vastavat perioodi ning väljatüki projekti kontost, mis näitab projekti tulusid, kulusid ja saadud makseid vastavast aruandlus perioodist. Kui ainult osa makseid kontolt tehakse projekti raames, siis palun koosta lisa kokkuvõte tegelikest kuludest, märkides ära: • • makse kuupäev, maksekorraldus, konto number. makse kogusumma, projekti kulude osa. 18

Expenditure verification report Should be prepared in accordance with model EVR annex 3 to the annex VII to GC. q If EVR covers period of more than one Interim report, EUR exchange rates used in previous reports should be left unchanged. q Auditor of the project can be rejected if its performance is poor. 19

Kulude kontrolli aruanne Tuleb koostada vastavalt toetuslepingu lisa VII toodud lisas 3 kulude kontrolli aruande näidisele. q Kui kulude kontrolli aruanne hõlmab rohkem kui ühte vahearuande perioodi, siis euro vahetuskurss mida kasutati varasemates aruannetes tuleb jätta muutmata. q Projekti Audiitor võidakse tagasi lükata kui aruande täitmine on halb. 20

JTS contacts /ÜTS kontaktid Thank You for Your attention! Tänan tähelepanu eest! www. estlatrus. eu Email: info@estlatrus. eu Phone: +371 6750 9524 Address: Ausekla Str. 14 -3, Riga 21