Manual for Drawing up Accounting Reports Archimedes Project

Comune di Venezia
Direzione Attività Produttive, Sviluppo Economico e Politiche Comunitarie
San Polo, Riva del Vin 1098 - 30125 Venezia - Italy
Manual for Drawing up Accounting Reports
Archimedes Project – Med-Pact Programme
2007 January
General Remarks
Incurred costs are eligible, provided they refer to the project period (from 01/01/07
to 31/12/08). The invoice date - which must fall within the project period - will be
considered as the valid date for cost eligibility.
Each partner, every six months, has to submit all the documents required for
financial reporting to Team srl in Genoa, who has been appointed by the
Municipality of Venice for providing all technical support for the project (all
documents shall be sent to Rovida Enrico or Capurro Elena, Team srl, Via
Interiano 3/10 – 16124 Genova, tel.010591441 email:[email protected],
[email protected]).
Advance payments will be made as follows:
-
1st advance payment amounting to 20% of the budget assigned to each
partner: at the beginning of project
-
2nd advance payment amounting to 20% of the budget assigned to each
partner: after 6 months (30/06/07), if the partner has submitted an
accounting report for at least 80% of the previous advance payment.
-
3rd advance payment amounting to 20% of the budget assigned to each
partner: after 12 months (12/12/07), if the partner has submitted an
accounting report for at least 80% of the previous advance payment.
-
4th advance payment amounting to 20% of the budget assigned to each
partner: after 18 months (30/06/07), if the partner has submitted an
accounting report for at least 80% of the previous advance payment
-
5th advance payment (project settlement), depending on the accounting
reports submitted to and accepted by the Commission, as soon as the
Municipality of Venice receives the full settlement for the project by the
European Commission.
All documents concerning expenses shall be sent in a true copy, with the wording
“true copy” on it, and with the partner’s stamp and initials of the officer in charge. If
the expense document is not in English or French, its translation in either of these
languages must also be submitted. All expense documents, in their description,
shall specify, if possible, the following wording “Archimedes Project - Med-Pact
Programme”. If the amounts are not indicated in Euro, they must be converted by
using the exchange rate applicable on the date of the document. You can consult
www.euroinvestor.it for more information on this point.
Co-funding for each partner amounts to 21% of its total budget and shall be
calculated in man/hours.
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1. Human Resources
1.1. Wages and Salaries
All partners shall have to report their total man/hours for use of internal staff, which
must at least be equal to the total of their co-funding amount.
The share of personnel expenses covered by EU contribution can be employed to
pay external professionals or to reimburse man/hours worked by internal staff on
the project, in addition to the amount of co-funding.
For EU cities, the amount of human resources expenses in excess of their cofunding shall not be considered as eligible cost.
Each partner shall identify the people who are going to work on the project and
formalize the appointment as follows:
-
by issuing an internal service order, in case of employees;
-
signing a contract, in compliance with applicable domestic regulations (e.g.
fixed term employment agreement, project based agreement, etc.).
Both the service order and the contract shall specify the name of the person, job to
be carried out, and the number of hours to be devoted to the project. The service
order/contract must be accompanied by the relevant CVs.
All partners shall prepare a document in which they state their gross labour costs
per hour (e.g. to include social contributions, social security costs, insurance, etc.)
of all staff they employ on the project. This document shall be drawn up on the
organisation’s headed paper and shall be signed by the manager in charge. The
original of this document must be submitted.
Every human resource working on the project shall record the time they work on
the project on a daily basis, and provide a brief description of their activity in a
timesheet (see attached form).
All partners, every six months, shall send a Financial Report to Team Srl, by
following the form supplied by the project coordinator in electronic format, together
with the following paper documents for all personnel working on the project:
-
true copy of all contracts/service orders
original statement about labour cost per hour
original timesheet signed by the human resource
pay-slip signed by the employee for receipt and stamp of the municipality
with total amount charged on the project - amount shall coincide with the
timesheet.
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1.2. Per diem per mission
The total of food and accommodation expenses when attending transnational
meetings shall not exceed the “per diem” total amount granted to each city according
to the following tables:
City where the meeting is held
Beirut/El Mina
Bordeaux
Genoa
Istanbul
Oran
Sofia
Per diem total
reimbursement
Euro 128.00
Euro 170.00
Euro 175.00
Euro 105.00
Euro 150.00
Euro 160.00
Total “per diem” reimbursement amounts of all participants at each meeting will be
transferred to the host city, which will be responsible for paying food and
accommodation expenses.
This amount shall be calculated as follows:
per diem amount allocated for the project to the city hosting the meeting x participating
people x days of stay.
The organiser of the transnational meeting shall send the supporting documents to
Team for all expenses incurred for organising the meeting (e.g. invoices for hotel,
restaurants, rental of meeting room) plus a table summarising all these expenses.
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2.
Travels
Travel expenses for flights and other local transport means (e.g. from airport to city
and return) are paid directly by the partners, with EU contribution transferred by
the project leader.
Travel expenses are eligible provided they are accompanied by the following
supporting documents:
Air flight: air tickets with boarding passes
train: train tickets
Car: amount equivalent to public transport ticket (train or bus)
For local transfers, public transport means must be used and, if not available, by
taxi. However, the use of taxis must to be motivated.
Attached to the copies of travel tickets, each partner shall also submit a paper
summarising the whole trip and specifying the name of the traveller, date of travel,
reason for travel, and all details of supporting documents for which reimbursement
is required.
Associated partners (Sofia and the Union of Municipalities of the Marmara Region
–UMSM) unlike the other partners - since no budget has been granted to them may ask for reimbursement for travel expenses after the meeting. They have to
use the appropriate form prepared by the Municipality of Venice (here attached).
3.
Equipment and supplies – Other costs, services
Procurement of equipment directly related to the project is included under this
item.
As to the supply of all services (including surveys and research, and services
provided for organising the meetings), three quotes must be required and then the
best one must be selected.
To provide a report on these expenses, the following documents must be sent to
Team srl :
- the three requests for quotes
- the three quotes
- replies to the quotes
- the supply agreement, if any
- service invoice
- order of payment with signature of receipt of payment or the invoice with
signature of receipt of payment to show that it has been paid.
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Attachments:
1. Application Form for Transfer of Funds
2. Reimbursement of Expenses Form
3. Timesheet
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Attachment 1 – Application form for Transfer of Funds
Comune di Venezia
Direzione Attività Produttive, Sviluppo Economico e Politiche Comunitarie
San Polo, Riva del Vin 1098
30125 Venezia - Italy
Fax: +39 041 2700890
Local Authority asking for the bank transfer
Address
_______________________________________________________________________________________
___________________________________________________________________________________________
Tax identification number :
_______________________________________________________________________________________
Tel: _______________________________
Fax: ______________________________
e-mail: _____________________________________________________________________________________
- asks for the transfer of the co-financing quota for the project “__________”, in the framework of the European
Programme _____________, as stated in the contract:
€__________________________________________
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BANK DATA
Holder of the account (*)
_______________________________________________________________________________________
Bank details:
Name of the bank – branch :
_______________________________________________________________________________________
Bank address: ______________________________________________________________________
codes needed for foreign banks :
SWIFT: _________________________________
BIC:____________________________________
IBAN: ___________________________________
Account:
______________________________________
Signature and stamp of the Legal Representative :
_______________________________________________________________________________________
Date
_________________________________
(*) HOLDER OF THE ACCOUNT MUST BE THE SAME PERSON THAT SIGNS THE
REQUEST OF TRANSFER OF CO-FINANCING
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Attachment 2 – Expenses Reimbursement Form
CITTA’ DI VENEZIA
Attività Produttive, Sviluppo Economico e Politiche Comunitarie
San polo, Riva del Vin 1098
30125 VENEZIA
cod. fisc. 00339370272
(Nome dell’Ente per esteso) / (Full name of Firm / Association / Local Authority)
_______________________________________________________________________________________
indirizzo /address
_______________________________________________________________________________________
___________________________________________________________________________________________
Codice fiscale o partita IVA / Tax identification number:
_______________________________________________________________________________________
Tel: _______________________________
Fax: ______________________________
e-mail: _____________________________________________________________________________________
chiede il rimborso delle spese sostenute dal proprio impiegato / collaboratore:
asks for the reimbursement of the expenses incurred by the employee/collaborator Mr / Mrs / Ms:
__________________________________________________________________________________________
dal /from____________ al/to _____________
per la partecipazione a/ for participating in
______________________________________________________
per un totale di €/ total amount € __________________________
Dettaglio spese/detailed expenses:
data/date
dettaglio spesa/ Detailed
expenses
importo in altra
importo in
valuta/currency euro/amount in
euro
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Intestatario del conto / Holder of the current account:
Nome dell’Ente / Name of the Firm or Association or Local Authority :
_______________________________________________________________________________________
Coordinate bancarie / Bank details:
Nome Banca - Filiale/ Name of the bank - branch:
_______________________________________________________________________________________
Indirizzo / Bank address:
______________________________________________________________________
codici obbligatori per l’estero / codes needed for foreign banks:
SWIFT: _________________________________
BIC:____________________________________
IBAN: ___________________________________
codici obbligatori per l’Italia/codes needed for Italy:
ABI __________________________________
CAB__________________________________
CIN___________________________________
IBAN__________________________________
Numero di conto corrente / Account number:
______________________________________
Firma / Signature
_______________________________________________________________________________________
Data / date
_________________________________
Allegati / attachments:
pezze giustificative / invoices or receipt tickets
1
altro / other
1
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N.B:
1) Ogni spesa deve essere giustificata da documentazione fiscale
Receipts are always required for each expense
2) Le spese sostenute per il viaggio in aereo sono rimborsabili solo se si presentano i biglietti e
le relative carte d’imbarco
Flight tickets and boarding passes are always required for air travel reimbursements
3) La nota spese va completata con timbro e firma del responsabile amministrativo
The stamp and signature of the Finance Manager must be affixed on the Expenses Note
4) Si prega di compilare a macchina
Please type
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Attachment 3 – Timesheet
Med Pact - Archimedes
Time sheet for Financial Report
Year: 2006
Month:
September
Partner:
Comune di Venezia
Name of collaborator: Lidia Seravalli
Cost / hour=
Day
1
2
3
4
5
6
7
8
9
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Total hours
11,81
Start End Hours
9:00
9:00
9:00
9:00
16:00
16:00
15:00
15:00
9:00
9:00
11:00
9:00
12:00
11:00
13:00
16:00
9:00
9:00
9:00
9:00
9:00
16:00
16:00
16:00
16:00
14:00
9:00
9:00
9:00
9:00
9:00
16:00
16:00
16:00
16:00
16:00
9:00
9:00
16:00
16:00
0,00
7,00
7,00
6,00
6,00
0,00
0,00
3,00
2,00
2,00
7,00
0,00
0,00
0,00
0,00
7,00
7,00
7,00
7,00
5,00
0,00
0,00
7,00
7,00
7,00
7,00
7,00
0,00
0,00
7,00
7,00
Implemented activities
Internal activities accounting
Montly program preparation
Montly program preparation
accounting activities monitoring
administrative staff meeting
mailing
accounting office reporting
accounting activities monitoring
partner's contact and phone call
partner's contact and phone call
field activities
field activities
steering group meeting
field activities
field activities
field activities
field activities
field activities
partner's contact and phone call
internet intelligence
122,00
Total: cost x number of hours =
Stamp and signature:
Team Srl –Archimedes Project – Manual for drawing up Accounting Reports
1440,82
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