Administrative and financial management 4 th Steering Committee Meeting Co-funded by the Prevention, Preparedness and Consequence Management of Terrorism and other Security-related Risks Programme of the European Union Valencia, 30 th March 2015 Subirats, Ana

CONTENTS 1.State of CYSM meetings 2.State of the amendments to the Grant Agreement 3.Project monitoring  Intermediate monitoring control  Reporting obligations at project closure 4.External Audit 5.Eligible Costs and Supporting Documentation 6.Analysis of the Cost Claim for Final Payment 09/05/2013 CYMS Third Steering Committee / Administrative and Financial procedures 2

1. State of CYSM meetings Administrative meetings: 3 MEETINGRESPONSIBLE /PLACEDATE Kick off meetingFEPORTS /Valencia (SP)09/05/2013 First SSCCFEPORTS- VPF/ Valencia (SP)17/10/2013 Skipe session Technical and Administrative 18/11/2013 Second SSCCSiLO / Attica (GR)29/05/2014 Skipe session Technical and Administrative 30/07/2014 Skipe session Technical and Administrative 19/09/2014 Third SSCC DITEN-UNIGE / Genoa (IT) 28/10/2014 Final SSCCVPF / Valencia (SP)30/03/2015 ON-GOING 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

Technical events: 430/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures MEETINGRESPONSIBLE /PLACEDATE Skype session Technical 18/12/2013 Skype session Technical 23/01/2014 Skype session Technical 18/02/2014 Partner Seminar/ workshopUPRC / Chania, (Crete)07-08/07/2014 Local Workshop DITEN-UNIGE / Genoa (IT) 28/10/2014 Mid-term Conference DITEN-UNIGE / Genoa (IT) 29/10/2014 Local Workshop Silo / Mikonos (GR) 20/04/2015 Local Workshop FEPORTS / Castellón (SP) 16/12/2014 Local Workshop FEPORTS / Alicante (SP) 19/12/2014 Local Workshop VPF/Valencia Port Authority (SP) 19/12/2015 Local Workshop VPF/ MSC (SP) 28/01/2015 Local Workshop VPF/ Valencia Port Authority (SP) 06/02/2015 Final ConferenceFEPORTS/ Valencia (SP)31/03/ State of CYSM meetings ON-GOING

2. State of the amendments CYSM PROJECT HAS ASKED TO THE COMMISSION FOR TWO BUDGET AMENDM ENTS 5  Changes in the budget have been registered and approved as document on CYSM Agreement: 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures Came into force on: 12/03/2015

2. State of the amendments 6  An Internal Partnership Agreement Grant Agreement ABAC number: 30-CE /00-96 and the special conditions, general conditions and annexes which form an integral part of the Grand Agreement. Amendment Nr 1 to Grant Agreement ABAC contract: 34-CE /01-15 Deadline: 25/04/ /03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

FEPORTS is the one responsible for providing all necessary documents in the event of monitoring visits, checks or evaluations Beneficiaries shall make sure that appropriate monitoring is conducted during the implementation of the project. The Internal monitoring is divided into two Monitoring Controls: 1.Intermediate monitoring control The monitoring shall cover from 26/04/2013 until 25/03/2014  Deadline 25th of April Reporting obligations at project closure  Deadline to send to the Commission: 25/07/ Project monitoring 7 DONE 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

3. Project monitoring I NTERNAL MONITORING CONTROL 8 The Intermediate monitoring control is is structured in three main sections: I.Mid Term Progress Report. Every partner must send the mid-term progress report. A scanned version must be submitted by the co-ordinator at the latest 25th of April 2014 II.Financial part, with request of data concerning the expenses occurred by each Partner. All beneficiaries have to specify their budget execution through the Detailed Budget Execution Sheet (Sheet 5 of Budget form) II.Supporting documentation, all beneficiaries must send all accounting records as well as proof of expenditures (invoices, receipts, staff contracts, timesheets, etc.). 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

FEPORTS is the one responsible for providing all necessary documents in the event of monitoring visits, checks or evaluations Beneficiaries shall make sure that appropriate monitoring is conducted during the implementation of the project. The monitoring is divided into two Monitoring Controls: 1.Intermediate monitoring control The monitoring shall cover from 26/04/2013 until 25/03/2014  Deadline 25th of April Reporting obligations at project closure  Deadline to send to the Commission: 25/07/ Project monitoring 9 DONE COMING 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

R EPORTING OBLIGATIONS AT PROJECT CLOSURE 3. Project monitoring 10 Beneficiaries shall provide the following reporting documents:  A Technical Implementation Report  An English summary of maximum two pages  An electronic version of all deliverables developed  Detailed Budget Execution Sheet 5 of Budget form  Budget and Execution Summary Sheet 4 of the Budget Form  The Cost Claim Sheet 6 of the Budget Form  An External Audit of the accounts Deadline : 10/07/ /03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

R EPORTING OBLIGATIONS AT PROJECT CLOSURE 3. Project monitoring 11 Beneficiaries shall provide the following reporting documents:  A Technical Implementation Report  An English summary of maximum two pages  An electronic version of all deliverables developed 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

R EPORTING OBLIGATIONS AT PROJECT CLOSURE 3. Project monitoring 12  An English summary of maximum two pages summarising the objectives, summarizing the objectives, the target groups, the activities (what and where) and the achievements of the project 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures This Summary is to be published on the Website of the Commission

R EPORTING OBLIGATIONS AT PROJECT CLOSURE 3. Project monitoring 13 Beneficiaries shall provide the following reporting documents:  Detailed Budget Execution Sheet 5 of Budget form Please use the same budget headings, objectives, actions and descriptions. It is important to insert the real incurred costs and the real income, no estimates, no lump sums, no flat rates. Deadline : 10/07/ /03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

Detailed Budget Execution Sheet (Sheet 5 of Budget form) 3. Project monitoring

R EPORTING OBLIGATIONS AT PROJECT CLOSURE 3. Project monitoring 15 Beneficiaries shall provide the following reporting documents:  Budget and Execution Summary Sheet 4 of the Budget Form The amounts are automatically inserted and consolidated by budget heading/item. This Sheet is write-protected. Deadline : 10/07/ /03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

Budget and Execution Summary Sheet 4 of the Budget Form 3. Project monitoring

R EPORTING OBLIGATIONS AT PROJECT CLOSURE 3. Project monitoring 17 The Cost Claim Sheet 6 of the Budget Form This sheet is in fact the final payment request. To be completed by the coordinator. 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

3. Project monitoring 18 Final payment request to be completed by the coordinator. 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

R EPORTING OBLIGATIONS AT PROJECT CLOSURE 4. External Audit 19 An External Audit of the accounts For the request for the balance payment is needed that an External auditor send a certificate on the project’s financial statements and underlying accounts for each EU grant amount exceeding EUR per beneficiary. So FEPORTS, SiLo and UPRC need to submit an audit certificate. 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

4. External Audit 3.5. E XTERNAL A UDIT 20 Template for Audit Certificate Deadline : 10/07/ /03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

R EPORTING OBLIGATIONS AT PROJECT CLOSURE 4. External Audit 21 Coordinator is going to verify all the documents of the project before request the payment of the balance, ensuring that the expenditures of each partner are directly linked to activities. FEPORTS’s auditor is going to carry out an external audit in order to certify that the submitted accounts are valid. So PPA, VPF and DITEN-UNIGE will be audited by FEPORTS’ auditor. 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

4. External Audit 22 CYMS Third Steering Committee / Administrative and Financial procedures 28/10/2014 The auditor shall ensure that all activities and expenses declared are completed according to the national and community eligibility regulations. Auditors shall:  Validate the expenditure declared;  Validate the content of both the activities and the finances of the partner;  provide an audit certificate for the costs sustained. Deadline : 10/07/2015

5. Eligible Costs and supporting Documentation 23 Eligible costs of the project are those which meet the following criteria:  Incurred during the duration of the project;  Indicated in the estimated overall budget of the project;  Necessary for the implementation of the project;  Identifiable and verifiable, in particular being recorded in the accounting records;  Complying with the requirements of applicable tax and social legislation;  Reasonable, justified and in compliance with the requirements of sound financial management. Supporting documents may only be submitted as copy relating to the period covered from 26/04/2013 until 25/04/ /03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

5. Eligible Costs and supporting Documentation 24  Beneficiaries must send to the coordinator supporting documentation regarding the following headings: Staff costs; Travel expenses; Subsistence expenses; Subcontracting expenses; Indirect eligible costs – Overheads; Deadline : 10/07/ /03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

5. Eligible Costs and supporting Documentation 25 S UPPORTING DOCUMENTATION. STAFF Documents to be provided:  A table with a break down of all project staff: names, worked time, employment status must be in total coherence with the Forecast Budget -Sheet 3.  Employment contract for each project staff member.  Timesheets for each project staff member. Timesheet must include following information: Full name of the organisation/service concerned Full name and signature of the project staff member Full name and signature of hierarchical superior of the project staff Title of the CIPS/ISEC project as indicated in the Grant Agreement CIPS/ISEC project reference number Time period concerned The activity of the CIPS/ISEC project which required the work input Number of hours claimed on the project. 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

5. Eligible Costs and supporting Documentation 26 S UPPORTING DOCUMENTATION. STAFF Documents to be provided:  A copy of the salary slips or payrolls of each project staff member for each month worked on the project  A copy of the documents proving amounts of employers' tax and social contributions paid  A proof of payment through a bank account of the salaries, the tax and social contributions paid for each project staff member  A copy of the secondment decision (public officials)/letter of assignment (NGOs, profitmaking entities) 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

5. Eligible Costs and supporting Documentation 27 S UPPORTING DOCUMENTATION. TRAVEL Documents to be provided:  A copy of the invoice for flight or rail tickets stating name of passenger, date of travel and itinerary; proof of payment  A copy of flight or rail tickets, including boarding passes  Travel expenses by private car  Proof of payment or of reimbursement to the participant, if the ticket was purchased directly by him  A copy of the attendance list dated and signed by all participants. 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

5. Eligible Costs and supporting Documentation 28 S UPPORTING DOCUMENTATION. SUBSISTENCE Documents to be provided:  Attendance list of the meeting held, signed by all participants  Invoices with name of the person, date of stay, cost per night, excluding telephone and minibar  Expenses, if hotel invoice;  Invoices with number of meals, if restaurant;  All dated receipts for local travel (taxi, train, bus), parking etc.;  Proof of payment or reimbursement in every case (payment through bank account). 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

5. Eligible Costs and supporting Documentation 29 S UPPORTING DOCUMENTATION. SUBCONTRACTED Documents to be provided:  Relevant rules on public procurement including procedural reports and decisions  Copies of the requests for offers sent out  Offers/bids  The contract which must include: Information on the services provided The start and end dates of the contract, The price Timetable Payment arrangements payments, etc.)  Proof of payment. 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

5. Eligible Costs and supporting Documentation 30 S UPPORTING DOCUMENTATION. EXTERNAL SERVICE Documents to be provided:  Copy of the contract or invoice indicating task, date and hours, rates and amount to be paid  Proof of payment: bank transfer S UPPORTING DOCUMENTATION. OVERHEADS They need not be supported by accounting documents :  Overheads are eligible for flat-rate funding of 4,59% of the total direct costs. 30/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

Any question? 3130/03/2015 CYSM Fourth Steering Committee Meeting / Administrative and Financial procedures

Thank you very much Innovation Department Co-funded by the Prevention, Preparedness and Consequence Management of Terrorism and other Security-related Risks Programme of the European Union