M.D. 2 .I. M anagement, D éveloppement I nternational & I nformatique

1. M.D.2.I. Management, Développement International & Informatique SARA EDF PE PRESENTATION Introduction • SARA: Special Account Régie d’Avance • Budget accounting software to manage the Programme Estimates funded by the EDF. • Designed in accordance with the latest Practical Guide for Programme Estimates funded by EDF • Automatically producing the outputs and reports required by the Practical Guide. GENERAL DESCRIPTION

2. M.D.2.I. Management, Développement International & Informatique CHARACTERISTICS of SARA PE • Accountancy system based on a double entry bookkeeping allowing an analytical and budget analysis. • Environment : Windows XP, 7 or 8 • Stand alone or internal network • Compatible with SARA NAO (the same databases are readable in both SARA NAO and SARA PE). GENERAL DESCRIPTION

3. M.D.2.I. Management, Développement International & Informatique CHARACTERISTICS (2) • Follow-up of the PE(budget commitments, disbursements and various operations). • multicurrency management • Data Protection : 4 levels of passwords • 3 languages(French, English, Portuguese) GENERAL DESCRIPTION

4. Data export /import  in excel format. Printing in pdf and excel format Automatic saving of the databases. Reports of error files to the editor (via website) Support through customer link on our website. Automatic saving of the database (backup). M.D.2.I. Management, Développement International & Informatique CHARACTERISTICS (3) GENERAL DESCRIPTION

5. Cheque management (even with multiple allocation) Validation &comments of the expenses and contracts (for the audit reports). Follow-up of the inventory goods; Expenses by area and staff member. Multicurrency management. M.D.2.I. Management, Développement International & Informatique ADDITIONAL CARACHTERISTICS GENERAL DESCRIPTION

6. Management of VAT (even with several rates in the same invoice).VAT is automatically saved as various operation. Following up of the grants and call for proposals. Functionality on internet. M.D.2.I. Management, Développement International & Informatique OPTIONAL CARACHTERISTICS AT ADDITIONAL COSTS GENERAL DESCRIPTION

7. Management and Evaluation (following up of the objectives, the expected and obtained results). Regional entering of PE expenses. Procurement plan and tender procedures. M.D.2.I. Management, Développement International & Informatique OPTIONAL CARACHTERISTICS AT ADDITIONAL COSTS (2) GENERAL DESCRIPTION

8. M.D.2.I. Management, Développement International & Informatique MAIN WINDOW GENERAL DESCRIPTION

9. M.D.2.I. Management, Développement International & Informatique Project/ Identification Project Identification THE PROJECT

10. M.D.2.I. Management, Développement International & Informatique Project / Financial plan THE PROJECT

11. M.D.2.I. Management, Développement International & Informatique Programme estimates/ Identification IDENTIFICATION OF PROGRAMME ESTIMATES PROGRAMME ESTIMATES

12. M.D.2.I. Management, Développement International & Informatique Programme Estimates / The Budget lines • Entering the Budget Analytical plan and the chart of accounts. • Entering the budget lines with the budgeted amount in the PE. PROGRAMME ESTIMATES

13. M.D.2.I. Management, Développement International & Informatique Exemple of Programme Estimates/Budget lines PROGRAMME ESTIMATES

14. M.D.2.I. Management, Développement International & Informatique The contracts and purchase orders inside the PE • 3rd level of commitment • Always linked to a budget line of PE CONTRACTS

15. M.D.2.I. Management, Développement International & Informatique Structure of the Payments Payments could be: • Either, directly linked to a budget line (payment without contract); • Either linked to a contract; • Or, directly linked to the PE (cash flow transactions). PAYMENTS

16. M.D.2.I. Management, Développement International & Informatique Payment methods 4 payment methods: • by bank • by petty cash • by cheque (simple or multiple allocation) • by reimbursement of advance. PAYMENTS

17. M.D.2.I. Management, Développement International & Informatique Payment methods (2) PAYMENTS

18. M.D.2.I. Management, Développement International & Informatique Payments by cheque Payments by cheque are made in two steps: • 1. Issuing the cheque (cash flow transaction)  • 2. Automatic payment of the cheque (just entering its N°) • They may  concern cash flow transactions, payments without contract or payments of contracts. PAYMENTS

19. M.D.2.I. Management, Développement International & Informatique PAYMENTS AND CONTRACTS VALIDATION • The project may validate and/or comment their own expenses before sending a payment request to the NAO and to avoid its partial rejection). • Unvalidated expenditure will be automatically added in the next record of expenditure if  validated at the moment. • Only the controller can validate or comment the expenses and contracts. VALIDATION

20. M.D.2.I. Management, Développement International & Informatique Additional monitoring SARA  monitors: • Advances and reimbursement of the advances • Inventories: ‘capital goods’ • supplier’s accounts : monitoring of contracts • Expenses by area and /or staff member. ADDITIONAL MONITORING

21. M.D.2.I. Management, Développement International & Informatique OUTPUT REPORTS we have direct access to two menus of the output reports when a PE is selected. OUTPUT REPORTS

22. M.D.2.I. Management, Développement International & Informatique PAYMENT REQUESTS AND RECORDS OF EXPENDITURE • SARA prepares the 4 types of payment requests (initial allocation, clearing, replenishment, reimbursement). • Clearing and replenishment requests may refer to validated expenditure only or to all expenditure. • Calculation of the amount of the record of expenditure is automatic, as well as printing the 19 documents constituting the file. RECORD OF EXPENDITURE

23. M.D.2.I. Management, Développement International & Informatique RECORD OF EXPENDITURE: REPORTS Reference • The practical guide. SARA produces the main outputs for the payment request. RECORD OF EXPENDITURE

24. M.D.2.I. Management, Développement International & Informatique ADDITIONAL  OUTPUTS  - Cash requirements - Following-up of the initial allocation Note: These two outputs, produced in EXCEL are automatically filled but can be freely modified. RECORD OF EXPENDITURE

25. M.D.2.I. Management, Développement International & Informatique The 5 main  outputs Cover page 1.Summary table of expenditure by budget heading. 2. Summary table of budget consumption by budget heading 3. Detailed budget consumption by budget item 4. Detailed table of expenditure 5. Statement of reconciliation of the balance of the «programme estimate » bank account. RECORD OF EXPENDITURE

26. M.D.2.I. Management, Développement International & Informatique Summary table of expenditure by budget heading in (Currency) EXAMPLE

27. M.D.2.I. Management, Développement International & Informatique Summary table of budget consumption by budget heading in (Currency) EXAMPLE

28. SARA provides two different detailed tables : The first contains all the budget items (budget analytical account) The second follows additionnaly, for each  budget analytical account, the budget divided along the chart of accouts. M.D.2.I. Management, Développement International & Informatique Detailed table of budget consumption by budget item RECORD OF EXPENDITURE

29. M.D.2.I. Management, Développement International & Informatique Summary table of budget consumption by budget heading in (Currency) In the example, budget heads don’t go further than the second position but we could go up to the sixth position. RECORD OF EXPENDITURE

30. M.D.2.I. Management, Développement International & Informatique Detailed table of budget consumption by budget item in (Currency) Each budget item is ventilated by general account (= type of expenditure) RECORD OF EXPENDITURE

31. M.D.2.I. Management, Développement International & Informatique Detailed table of expenditure in (Currency). RECORD OF EXPENDITURE

32. M.D.2.I. Management, Développement International & Informatique Statement of reconciliation of the programme estimate bank account. The output report is generated in Excel format. The 2 right columns (account at the bank) should  be filled manually. The formulas are preprogrammed for  T2 to be equal to T1. RECORD OF EXPENDITURE

33. M.D.2.I. Management, Développement International & Informatique Additional output requested by the practical guife 1. Analytical balance sheet 2 & 3. bank ledger and cash ledger 4. Cheque issued not paid 5 & 6. Physical inventory of investment /Perpetual inventory 7. monitoring of the advances-prefinancing. Here are some examples of the most significant output report (following slides). RECORD OF EXPENDITURE

34. M.D.2.I. Management, Développement International & Informatique Bank ledger EXAMPLE

35. M.D.2.I. Management, Développement International & Informatique Cheques issued not paid EXAMPLE

36. M.D.2.I. Management, Développement International & Informatique List of ongoing contracts : debit = total amount of contract /credit = Payments already done. RECORD OF EXPENDITURE

37. M.D.2.I. Management, Développement International & Informatique Statement of the monitoring of the advances-prefinancing. RECORD OF EXPENDITURE

38. M.D.2.I. Management, Développement International & Informatique Perpetual inventory of investments and capital goods RECORD OF EXPENDITURE

39. M.D.2.I. Management, Développement International & Informatique 18-Physical inventory of investment and capital goods MEMOIRE DE DEPENSES

40. M.D.2.I. Management, Développement International & Informatique Price Of The License SARA FED PE • 3.520 Euro per project (one financial agreement) and per geographical location, including 4 year support and maintenance and installation assistance by email. Up to 5 computers. Are available at extra cost - The coding and input of the budget (300 EUR ) • The support of the accountancy up to the first memory of expenditure (300 Euros) TARIFF