28-29 March 2011 Monastero del Lavello di Calolziocorte (Lecco)

1. Porcospini - HedgehogsProject Administrative and financial management Hedgehogs - Kick Off Meeting 28-29 March 2011 Monastero del Lavello di Calolziocorte (Lecco) Barbara Grazzini Cooperativa Specchio Magico

2. Contractual and financial requirements • Financial management • Reporting Obligations • Efficacious communication AGENDA

3. Contractual and financial requirements (1) • Grant agreement + annexes: • Project desciption (AF) • Budget • Mandates • Partnership agreement • Daphne management Guide – not available yet • Call for proposal • EU and national legislation applicable (tax, social security, labour law…)

4. Contractual and financial requirements (2) GRANT AGREEMENT • Common responsibility for implementing the project and not only the responsibility of co-ordinator • Coordinator by signing the grant agreement and co-beneficiaries by signing the mandates • Joint financial liability towards the Commission COMMISSION THE PARTNERSHIP OF ORGANISATIONS

5. Contractual and financial requirements (3) PARTNERSHIP AGREEMENT • Regulates the relations between Co-beneficiaries PA Contains: • Cooperation rules • Financial arrangements • Information requirements (reporting documents) • Intellectual property arrangements The Commission does not interfere but the grant agreement takes precedence

6. MINOR CHANGES – the Commission will just acknowledge the change • IMPORTANT CHANGES – supplementary agreement might be needed if the Commission approves the change or just an email • ADMINISTRATIVE CHANGES – bank account, legal address, etc.. The partners MUST always inform the Coordinator on any change they need to do of any kind and size and ask for approval before act !!! Only changes that do not substantially modify the project • can be accepted Contractual and financial requirements (4) CHANGES No “last minute” or “just-in-time” approach

7. Changes in the mode of travel as long as they are in line with your normal practice and it is proven that the most economical means of travel was used; • Changes in the country of destination or departure due to reasonable circumstances; • Changes within the staff budgeted due to unforeseeable situations such as illness or termination of employment contract and due to internal reorganisations as long as they are equivalently qualified and suited for the tasks and without an impact on the budget; • Changes in the dates and duration of activities as long as it does not have an impact on the duration of the project and on the budget • Changes in the country for partner meetings. Contractual and financial requirements (5) MINOR CHANGES

8. CHANGES IN PROJECT ACTIVITIES • Change in project duration due to unforeseen delays or developments – change only possible in exceptional circumstances; • Change in the project activity • changes in the description of the project – only allowed if it is proven that it is justified and will ensure a better implementation; • Changes in the location of activities foreseen in the proposal and in their related costs. • CHANGES IN FORECAST BUDGET • any change between one category to another in particular were it implies a change of over 10% of the amount of each heading; • Addition of unforeseen costs that are necessary for the implementation of the project that have substantial impact on the budget; • Changes resulting from a change in the activities foreseen. Contractual and financial requirements (6) IMPORTANT CHANGES

9. Change in legal address • Change in contact address • Change in bank account • Any statutory change to the beneficiary or partners, including mergers and takeover • Change of legal representative • an addition to or replacement of one or several partners to the activity, and provided that this does not alter the nature and transnational character of the project Contractual and financial requirements (7) ADMINISTRATIVE CHANGES

10. The beneficiaries agree to an audit by the Commission staff or an outside contracted body • Right of access to sites and premises, and to all information • The Court of Auditors has the same rights as the Commission as regards checks and audits Contractual and financial requirements (8) AUDITS AND CHECKS

11. FINANCIAL MANAGEMENT (1) ELIGIBLE COSTS • Necessary to carry out project’s activities/objectives and for the good implementation of the project • Clearly related to activities foreseen in the approved AF • Incurred during eligible periods (implementation-closure) generated during the project duration • Incurred in the EU MS (+ Norway Lichtenstein, Island or EFTA/EEA States) area • Provided for in the forecast budget • Incurred and registered in the beneficiary or partner’s official accounts, and in accordance with the requirements of the applicable tax and social legislation • Supported by document attesting administrative procedures adopted (tenders, contract, …) • Supported by accounting documents justifying incurred expenses (invoices, pay rolls….) • Real: actually borne directly by the relevant project partners and supported by documents justifying the actual payments (bank statements, payment proofs…) • Respect EU/national/Programme relevant rules • Respect public procurement rules • Reasonable, justified, identifiable and verifiable ELIGIBILITY PERIOD 1° MARCH 2011 – 28 FEBRUARY 2013 24 MONTHS

12. FINANCIAL MANAGEMENT (2) NON ELIGIBLE COSTS • Exchange losses = expenses in another currency than EURO to be converted using exchange rate on the day it was incurred • VAT: Unless proof of liability is provided from your tax authority and you are not public body • Costs incurred in relation to activities which were not foreseen in the project or incurred in a non eligible country or outside the project duration • Contribution in kind • Cost declared but not supported by adequate justifying documents • Representation expenditures (e.g. presents, flowers, etc.) • Interest on debt • Fines • Financial penalties • Expenditure on legal disputes • Expenditures held outside the eligible period • Not supported by the relevant public procurement procedures • Lump sum, general estimations, unjustified calculations • Not supported by relevant documentation

13. FINANCIAL MANAGEMENT (3) EXPENDITURES/BUDGET LINES Staff Travel Equipment Consumables Other direct costs Overheads

14. FINANCIAL MANAGEMENT (4) A - STAFF (1) • Permanent staff: person working for the coordinator or the cobeneficiary on a permanent basis • -> full time contract • -> part time contract • Non permanent staff: person recruited by the coordinator or the cobeneficiary exclusively for the implemention of the project • -> registered in the organisation’s payroll • -> not registered in the organisation payroll • Civil servant or public official: person employed by a public body

15. FINANCIAL MANAGEMENT (5) STAFF (2) • Generate an additional cost for the organisation • Only the time devoted to the project is eligible • Staff cost = Salary + social charges +other statutory costs • Daily/hourly gross cost multiplied by the number of days/hour worked on the project • Should not exceed the average rates corresponding to the beneficiary's usual policy on remuneration Remark : volunteer work is not eligible

16. FINANCIAL MANAGEMENT (7) STAFF SUPPORTING DOCUMENTS

17. FINANCIAL MANAGEMENT (8) TIMESHEET

18. FINANCIAL MANAGEMENT (9) CIVIL SERVANTS • the cost represents an additional cost • seconded to the project and working overtime secondment letter with specific indication of tasks, reference to the project, duration of allocation to the project, percentage of working time allocated to the project; salary slip; time-sheets; proof of payment • seconded to the project and replaced for his/her usual tasks by another person recruited by the administration secondment letter with specific indication of tasks, reference to the project, duration of allocation to the project, percentage of working time allocated to the project; salary slip; time-sheets; proof of payment; contract of the additionally recruited person • the cost does not represent an additional cost AND covered by • income • seconded to the project (for tasks that are specifically linked to implementation of the project and that are not part of his/her normal routine) • secondment letter with specific indication of tasks, reference to the project, duration of allocation to the project, percentage of working time allocated to the project; salary slip; time-sheets (if seconded to the project only part-time); proof of payment

19. FINANCIAL MANAGEMENT (10) CIVIL SERVANTS • the cost represents an additional cost • seconded to the project and working overtime secondment letter with specific indication of tasks, reference to the project, duration of allocation to the project, percentage of working time allocated to the project; salary slip; time-sheets; proof of payment • seconded to the project and replaced for his/her usual tasks by another person recruited by the administration secondment letter with specific indication of tasks, reference to the project, duration of allocation to the project, percentage of working time allocated to the project; salary slip; time-sheets; proof of payment; contract of the additionally recruited person • the cost does not represent an additional cost AND covered by • income • seconded to the project (for tasks that are specifically linked to implementation of the project and that are not part of his/her normal routine) • secondment letter with specific indication of tasks, reference to the project, duration of allocation to the project, percentage of working time allocated to the project; salary slip; time-sheets (if seconded to the project only part-time); proof of payment

20. FINANCIAL MANAGEMENT (11) SUBCONTRACTING RULES • Concerns any external contract for the purposes of carrying out the Action • Specific rules of eligibility • For contracts exceeding EUR 5000 : competitive tenders from potential contractors • Award the contract offering best value for money • Subcontracting may not account more than 30% of the total cost of the project • The EC is not party to the subcontracting agreement • Supporting documents • subcontracting agreement • proof of payment

21. FINANCIAL MANAGEMENT (12) B - TRAVEL AND SUBSISTENCE

22. FINANCIAL MANAGEMENT (13) C - EQUIPMENT • Concerns new or second hand equipment (computer, audiovisual, etc) • Specific rules of eligibility • Only if strictly necessary for project’s core activities • Best value for money : use of suppliers • Charge only the cost of equipment purchased or rented during the contract period, at a rate that reflects the degree and duration of use within the project • Only the depreciated cost (application of beneficiary/national tax • rules – if no rules, application of EU depreciation rule) • Supporting documents • invoice and proof of payment

23. FINANCIAL MANAGEMENT (14) D – CONSUMABLES AND SUPPLIES • Concerns goods of a short length of life, which are not depreciated and which do not need to be recorded in your inventory • Specific rules of eligibility • Identifiable and exclusively used for the purpose of the project • Exclusively linked to the project and their cost can be traceable and distinct from normal running costs • Supporting documents • invoice and proof of payment

24. FINANCIAL MANAGEMENT (15) E – OTHER DIRECT COSTS

25. FINANCIAL MANAGEMENT (16) F – OVERHEADS • Concerns general indirect costs needed to employ, manage, accomodate and support directly the personnel working in the project (adm. and management fees, depreciation of buildings, equipment, rents, maintenance costs, postal fees, heating, water supply, etc) • Specific rules of eligibility • Cost necessary to the project but not exclusively link to it (office space, electricity, heating, management and , administrative costs, phone , internet…) • They are calculated as a percentage of eligible direct cost (maximum 7%) – for the Hedgehogs project the % allowed is 1,3% • Supporting documents • THEY DON’T NEED TO BE JUSTIFIED

26. Europen Commission – DG Justice EU Grant 485584,72€ (80%) In 45 days GA signed 50% of EU grant 242792,36 In 45 days transfer To PPs’ bank Account (50% of PP’s quota parte) In 45 days after approval PR (9° month) 20% of EU grant If 70% spent In 45 days transfer To PPs’ bank Account (20% of PP’s quota parte) In 90 days after approval FR (26° month) balance In 45 days transfer To PPs’ bank Account (balance) Partners reports & Financial details Project progress report final technical impl report & financial statements Coordinator – Specchio Magico Own cofinancing 121396€ (20%) Co-beneficiaries/partners FINANCIAL MANAGEMENT AND REPORTING REPORTING VS FINANCIAL FLOW

27. REPORTING (2) • According to the Grant Agreement, Coordinator may request payments by providing progress reports and final report; • the complete reporting package must be submitted at one time

28. REPORTING (3)

29. REPORTING (4) PROGRESS AND FINAL REPORTS • DAPHNE Templates • Progress reports • Final technical implementation report • Final financial statement • Keywords • Partnership own templates • Outputs and publications • Evaluations/Audit reports, if foreseen

30. REPORTING (5) TECHNICAL IMPLEMENTATION REPORT Related toactivities implementedin the eligible period, involvement of thepartners, problemsencountered,solutionsenvisaged,results anddelays. The technical part shall be coherent with the activities, objectives, results and the time schedule described in the application form. If not, related motivations for eventual deviation and envisaged activities to catch up with the delays shall be provided Coordinator will provide the partners with a doc file for collecting their technical implementation reports

31. REPORTING (6) FINANCIAL STATEMENTS Related toexpenses really incurred Excel tables provided by the Coordinator (on the basis of Daphne templates) Instructions on how to fill the tables Coordinator will provide the partners with the excel file for collecting their financial statement

32. REPORTING (7) EXCHANGE RATE • Currency • in the currency of the invoice, as paid by the beneficiary who paid the cost • Exchange rate • All costs should be converted into EURO • Use the official Commission exchange rate http://ec.europa.eu/budget/inforeuro/index.cfm?Language=en • On the day when costs were incurred by the beneficiary

33. REPORTING (8) FINAL GRANT • Based on declared and real costs (Costs-Income) • EC Contribution cannot exceed: • Total eligible costs x % of contribution according to the GA • Amount of Maximum EC contribution

34. !!! REMINDER !!! ON BUDGET SHIFTS • Redistribution between budget lines should not exceed 10% of the total eligible budget Any request for reallocation of funds should be duly justified and be sent to the Commission (by Coordinator) prior to implementation • For any modification exceeding 10% of the total eligible budget, the Coordinator must seek prior approval of the Commission who must submit the modification request to the approval of the Selection Committee

35. COMMUNICATION FOR EFFICACIOUS EFFICIENT MANAGEMENT (1) • To support the internal operating and decisional process and fasten the formal procedures • To easily exchange documents, materials and information • To improve the good management, co-ordination and monitoring of the project

36. COMMUNICATION FOR EFFICACIOUS EFFICIENT MANAGEMENT (2) • Ref. Agreement numberJUST/2010/DAP3/AG/1097 • Project title: PORCOSPINI (Hedgehogs): empowering children and families against sexual abuse and violence

37. European Commission DG Justice Communication flow Local Stakeholders & Associated partners Coordinator Project Partner Project Partner Project Partner Project Partner Project Partner Project Partner Local stakeholder & associated partners COMMUNICATION FOR EFFICACIOUS EFFICIENT MANAGEMENT (3)

38. COMMUNICATION FOR EFFICACIOUS EFFICIENT MANAGEMENT (4) Working language: English

39. COMMUNICATION FOR EFFICACIOUS EFFICIENT MANAGEMENT (5) Face to face • Events, meetings, conferences • 2) Telephone, fax, snail mail • 3) Internet, e-mail, skype At distance

40. COMMUNICATION FOR EFFICACIOUS EFFICIENT MANAGEMENT (6) MEETINGS • Defining and sharing the Agenda • Preparing Info-package • Sharing documents • After the meeting: minutes

41. COMMUNICATION FOR EFFICACIOUS EFFICIENT MANAGEMENT (7) EMAILS

42. COMMUNICATION FOR EFFICACIOUS EFFICIENT MANAGEMENT (8) WORKING ON MUTUAL FILES Working on a shared file: Rename the file extending the original name with rev, the date and the short for your organisation I.e. Project Summary_Rev_05.12.10_LP Use the function “Track changes” for revisions and insert comments: Tools Track changes Insert Comments

43. PORCOSPINI ADMINISTRATIVE & FINANCIAL MANAGEMENT TEAM THANK YOU administration.daphne@specchiomagico.org