“Reporting" Tanja Krapež Razvojna agencija ROD Bovec, 2nd September 2010

1. “Reporting" Tanja Krapež Razvojna agencija ROD Bovec, 2nd September 2010 Ministero dell'Economia e delle Finanze

2. iCONREPORTING DEADLINES Project implementation is subdivided into six-month periods running from: • January to June (1st *April – September) – 5th October 2010 • July to December (2nd * October – December) For each six-month period, a progress report has to be submitted to the 1st Level Control (SVLR, FLC). Ministero dell'Economia e delle Finanze

3. iCONREPORTING PROCEDURE The progress report includes both activity and financial information related to the project’s implementation. It also includes the certification of expenditures (from SVLR, FLC). Each partner sends a report to the Lead Partner (LP) by the specified deadlines agreed between project partners (PP). (1st* 10th Nov 2010) The Certification of expenditures has to be enclosed to each report. On the basis of reports made by each PP, the LP compiles the joint progress report for the whole partnership. To ensure a sufficient audit trail the LP will retain reports made by each PP. The LP submits the progress report to the JTS. (1st * 20th Nov 2010) (JTS check the report /send clarification request to LP/approved) The Certifying Authority makes apayment to the LP (within app. 4 weeks after the approval of the progress report by the JTS). The LP transfers the funds to the PP within 20 days. Ministero dell'Economia e delle Finanze

4. iCONREPORTING ACCOUNTING FOR PROJECT EXPENDITURE The LP and the partners must ensure that all accounting documentation related to the project is available and filed separately. All partners have to store the documents related to the project in a safe and orderly manner until 31st Dec 2020. In order to avoid risk of double financing each expenditure must be made in accordance with the approved application; to avoid any confusion the following measures are recommended: • the opening of a specific bank account for the project payments or/ • the introduction of project specific cost-accounting codes to record project costs by budget line or/ • recording costs in expenditure lists by budget line. Ministero dell'Economia e delle Finanze

5. iCONREPORTING Ministero dell'Economia e delle Finanze Expenditure can only be reported if the following principles are fulfilled: • The calculation is based on actual costs. • The costs are definitively borne by the partner body and would not have arisen without the project. • The expenditure has actually been paid out. Expenditure is considered to be paid when the amount is debited from the partner institution’s bank account. The payment is usually proven by the bank statements. The date when the invoice was issued, recorded or booked in the accounting system does not count as a payment date. • The expenditure is directly linked to the project. Costs related to activities that are not described in the application form are generally ineligible.

6. iCONREPORTING Ministero dell'Economia e delle Finanze The budget table in the application form is devided in the following budget lines: • Staff • External expertise and services • Meetings • Equipment • Expenditures for construction of building, purchase of land and immovable assets • Information and publicity • Preparatory costs • Administration and other costs

7. iCONREPORTING STAFF COSTS • The staff budget line involves personnel costs for the time that the partner organisations’ staff spends on carrying out the project activities in accordance with the application form. • People whose staff costs are budgeted and later on reported must be directly employed by the partner organisations. Staff members are on the organization’s payroll and are paid on the basis of working contract and salary sheets. (Exception E.I.N.E.; regarding theexplanation from JTS) Ministero dell'Economia e delle Finanze

8. iCONREPORTING STAFF COSTS • The reporting of staff costs has to follow the following principles: • the calculation has to be based on the actual salary rate of the individual employee who is actually involved in the project activities. • if the member of staff works less than 100% of their actual working time for the project, the calculation must be based on the hourly rate resulting from the actual salary rate divided by the total number of hours worked by the staff member for the partner institution. This hourly rate is then multiplied by the number of hours actually worked on project activities. • staff costs must be supported by documents that permit the identification of the employment relationship with the partner organisation (working contract),the real costs by employee (pay slips, payment proofs, calculation evidence for the determination of the staff time value/ hourly rate), the overall working time (time recordings) and the time spent oncarrying out activities in the context of the project (record of tasks, project specific time sheets). Ministero dell'Economia e delle Finanze

9. iCONREPORTING Ministero dell'Economia e delle Finanze EXTERNAL EXPERTS can be involved in the project and will be paid by PP on the basis of: contracts/agreement and invoices/request for reimbursement. External experts can be engaged under the signed contract.Purchase order is also acceptable. Payments without the above-mentioned legal bases are ineligible. Selection of the external expert must be carried out following the procedures defined in Public procurement act of every partner country. Full documentation ofselection procedure of external expert must be part of report.

10. iCONREPORTING EXTERNAL EXPERTS Evidence, which have to be submitted to the first-level control: • copy of the full documentation ofselection procedure of external expert; • signed copy of the purchase order or contract (the contract must contain: name of the program and the project, the type of services / activities, the duration of the contract, the price of services, payment terms, etc.); • report of implemented activities; • the original invoice; • proof of payment. Ministero dell'Economia e delle Finanze

11. iCONREPORTING Ministero dell'Economia e delle Finanze Expenditures for MEETINGS include expenditure for the organization of meetings between the project partners, but not expenses for conferences or events that are directly related to the activities of Information and publicity and are therefore included in the category of "Expenditure for Information and publicity“. Eligible expenditures for eg. are: rental of meeting rooms and costs for food services; rental of equipment; interpretation and translation services; other services necessary for organizing meetings; expenditure on printing; expenditure on transportof participants to the meeting, if not already provided in any of the other categories of expenditure.

12. iCONREPORTING Ministero dell'Economia e delle Finanze Expenditures for MEETINGS Evidence which have to be presented to the first-level control: a copy of the invitation (letter, fax, e-mail); minutes of the meeting; list of participants and an indication of their role in the project; a copy of the material that was distributed to participants; the original invoice; proof of payment.

13. iCONREPORTING Ministero dell'Economia e delle Finanze EQUIPMENT This budget line refers to the purchase of equipment necessary for the successful implementation ofthe project. Necessary equipment listed in the work packages of the project can be, for example: equipment to support the implementation of the project, equipment that is directly linked to the objectives of the project. Depreciation is calculated according to the national law of the partner organization. It is important that all partners follow the procedures defined in Public procurement act of every partner country!

14. iCONREPORTING Ministero dell'Economia e delle Finanze EQUIPMENT Evidence which have to be presented to the first-level control: copy of the full documentation about the selection procedure; copy of the documentation needed to calculate depreciation; extract from the register of fixed assets; a copy of delivery note or minutes of the acceptance of equipment; the original invoice; proof of payment.

15. iCONREPORTING Ministero dell'Economia e delle Finanze EQUIPMENT Equipment must be labeled with: • The EU logo • The code project (CB012) • Inventory number • And the postscript: • “Projekt sofinanciran v okviru Programa čezmejnega sodelovanja Slovenija-Italija 2007-2013 iz sredstev Evropskega sklada za regionalni razvoj in nacionalnih sredstev.” • “Progetto finanziato nell'ambito del Programma per la Cooperazione Transfrontaliera Italia-Slovenia 2007-2013, dalFondo europeo di sviluppo regionale e dai fondi nazionali.”

16. iCONREPORTING Ministero dell'Economia e delle Finanze INFORMATION AND PUBLICITY Category of expenditure relates to: • expenditure for the eventswith aim of dissemination of information and public information, • Other activities of information and publicity. Eligible expenditures for eg. are: rental of meeting rooms and equipment necessary; lecturer's fee; transportation costs for participants to the meeting, (if are not already provided in any of the other categories of expenditure); expenditure for interpretation and translation; other expenses for services; expenditure for catering services; expenditure for promotional material.

17. iCONREPORTING Ministero dell'Economia e delle Finanze INFORMATION AND PUBLICITY Evidence which have to be presented to the first-level control: copy of the full documentation about the selection procedure; the original invoice; list of participants; copy of materials distributed to participants; report on the event (agenda, speakers, location, duration, number of participants, the working language of the meeting); proof of payment.

18. iCONREPORTING INFORMATION AND PUBLICITY Expenditure for information and publicity will be eligible if the results of operations include: • logo of the EU andSLO, ITA; • subscription"Project financed by the EU under the ERDF. Cross-border Cooperation Programme Slovenia-Italy 2007-2013"; • subscription "Investing in your Future"; • the words "free copy", the promotional material produced under the project can not be sold. Ministero dell'Economia e delle Finanze

19. iCONREPORTING Ministero dell'Economia e delle Finanze ADMINISTRATIVE COSTS Administration costs may include cost items such as: stationery, photocopying, mailing, telephone, fax and Internet, heating, electricity, maintenance, office rent,… These costs may be direct or indirect general costs. While direct general costs can be identified as belonging directly to the project, indirect general costs are calculated on a pro-rata basis. Key for calculation of indirect administration costs = number of hours worked on the project number of hours worked in total in the organisation or department

20. iCONREPORTING Ministero dell'Economia e delle Finanze Thank you for your attention!