Upload
wynona
View
95
Download
0
Embed Size (px)
DESCRIPTION
Finantsaruandlus Financial Reporting. Seminar on 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” - PowerPoint PPT Presentation
Citation preview
Finantsaruandlus Financial Reporting
Joint Technical Secretariat
Seminar on Reporting
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
3
Only “Real Spending “and “Expenditure forecast”
sections should be filled in by Beneficiary.
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.
Kulutused
4
Toetusesaaja poolt peavad olema täidetud ainult
“tegelikud kulud” ja “kuludeprognoos”.
Kuludeprognoos tuleb koostada järgmise 12 kuu kohta ja
võetakse arvesse järgmise ettemakse summa arvutamisel.
Sources of funding
5
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
Rahastamisallikad
6
Rahastamisallikaid võib esitada vastavalt tegelikule allikale, kuid artikkel 15.1 Üldtingimuste järgi, võetakse järgmise ettemakse summa arvutamisel arvesse artikkel 3.2 Eritingimustes sätestatud protsent.
Interest income/Intress
7
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.
Revenue / Tulu
8
Possible sources of revenue:
fee for participation in project’s events
fee for using equipment bought within the project fee for using premises financed through Direct local costs etc. Võimalikud tuluallikad:
projekti ürituste osalemise tasu projekti raames ostetud seadmete kasutamise tasu ruumide kasutamise tasu, mis on rahastatud läbi otseste
kohalike kulude jne.
Reporting currency / InForEur
9
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 InForEur for the reporting period.
http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm
NB. Always use the exchange rate with four decimals. The resulting Euro amount should appear in the financial report with two decimals.
Valuutakurss aruandes/ InForEur
10
Aruande kulutused, mis on tehtud muudes valuutades kui euro, tuleb
konventeerida eurodeks kasutades keskmist kurssi, mis on avaldatud
InForEur kodulehel vastava aruande perioodi jooksul.
http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm
NB. Kasuta alati vahetuskurssi 4 komakoha täpsusega. Aruandesse tuleb saadud summa eurodes märkida kahe komakoha täpsusega.
Reporting currency / InForEur
11
Average rate is/ keskmine määr on 0.7088
The average rate is rounded to 4 decimals
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
AverageKeskmine
0,7088
March 0,7093
April 0,7088
May 0,7081
June 0,7080
July 0,7093
August 0,7093
September 0,7087
October 0,7092
Example for LVL to EUR conversion / Näide LVL konverteerimine euroks
Monthly rates are given in the table/ kuu määrad on toodud tabelis
Valuutakurss aruandes / InForEur
12
Average rate is/ keskmine määr on 39,8196
The average rate is rounded to 4 decimals
Keskmine määr on ümardatud 4 kohta
peale koma
5 000 RUB : 39,8196 = 125.57 EUR
Resulting amount (money) in EUR is
rounded to 2 decimals
Saadud summa (raha) eurodes on
ümardatud 2 kohta peale koma
AverageKeskimne
39,8196
March 39,0475April 38,9600May 38,8750June 40,5650July 41,1430
August 39,3690September 40,5622
October 40,0350
Example for RUB to EUR conversion/ Näide RUB konverteerimine euroks
Monthly rates are given in the table / kuu määrad on toodud tabelis
Supporting documents for Report
13
Payment Option 1 Payment Option 2
Interim Report with Request for Payment
Interim Report+ request for payment;+ list of Financial and
Supporting documents;+ printout of project
account
Interim Report + request for payment;+ expenditure verification
report
Interim Report without Request for Payment
-
Interim Report+ list of Financial and
Supporting documents;+ printout of project account
Final Report
Final Report + request for payment;+ expenditure verification
report
Final Report + request for payment;+ expenditure verification
report
Täiendavate dokumentide loetelu
14
Makseviis 1 Makseviis 2
Vahearuanne ettemaksu taotlusega
Vahearuanne+ ettemaksu taotlus;+ täiendavate
dokumentide loetelu;+ projekti konto väljatükk
Vahearuanne+ ettemaksu taotlus;+ kulude kontrolli aruanne
Vahearuanne ilma ettemaksu taotluseta
-
Vahearuanne+ täiendavate dokumentide
loetelu;+ projekti konto väljatrükk
LõpparuanneLõpparuanne + ettemaksu taotlus;+ kulude kontrolli aruanne
Lõpparuanne+ ettemaksu taotlus;+ kulude kontrolli aruanne
List of Supporting documents
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/2ND%20CALL/Semina
rs/List_of_Support_docs.xlsx
Partners own templates also can be used
15
Täiendavate dokumentide loetelu
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/2ND%20CALL/Semina
rs/List_of_Support_docs.xlsx
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.
If EVR covers period of more than one Interim report,
EUR exchange rates used in previous reports should
be left unchanged.
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.
Kui kulude kontrolli aruanne hõlmab rohkem kui ühte
vahearuande perioodi, siis euro vahetuskurss mida
kasutati varasemates aruannetes tuleb jätta
muutmata.
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: [email protected]
Phone: +371 6750 9524
Address: Ausekla Str. 14-3, Riga
21