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

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique CHARACTERISTICS Accountancy system based on a double entry bookkeeping allowing an analytical and budget analysis. Environment : Windows XP,Vista, W7 Stand alone or internal network Compatible with SARA NAO (the same databases are readable in both SARA NAO and SARA PE). GENERAL DESCRIPTION

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

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique CHARACTERISTICS (3) Data export /import in excel format. Printing in pdf and excel format Customized output available (paying). GENERAL DESCRIPTION

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique MAIN WINDOW GENERAL DESCRIPTION

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique BASIC FEATURES Creating the global & individual financial commitments (specifications & budget) Creating the Contracts and Purchase Orders. Entering disbursements,various operations and cash flow transactions (transfers, issuing cheques, advances in cash, prefinancing). Preparing the payment request files & the records of expenditure (Annexes 9 & 10 of the practical guide). GENERAL DESCRIPTION

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique ADDITIONAL CARACHTERISTICS Cheque management (even with multiple allocation) Validation &comments of the expenses and contracts. Follow-up of multiple advances, of inventory goods, of Objectively Verifiable Indicators(OVI); expenses by area and staff member. GENERAL DESCRIPTION

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique ADDITIONAL CARACHTERISTICS (2) Management of VAT (even with several rates in the same invoice). VAT is automatically saved as various operation Regional capture of the PE expenses Separate management of small grants GENERAL DESCRIPTION

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Project/ Identification THE PROJECT Project Identification

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Project / Financial plan THE PROJECT

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Programme estimates/ Identification IDENTIFICATION OF PROGRAMME ESTIMATES PROGRAMME ESTIMATES

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Programme Estimates / The Budget lines PROGRAMME ESTIMATES Entering the Budget Analytical accounts and the General Codes (ie the PCG) Entering the budget line of the PE : Budget Account, General account; Budgeted amount)

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Programme Estimates/Budget lines PROGRAMME ESTIMATES

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Contracts CONTRACTS 3 rd level of commitment Always linked to a budget line of PE

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Payments / Structure of the Payments Payments could be: Either, directly linked to a budget line (payment without contract) Either linked to a contract (payment of a contract) Or, directly linked to the financial agreement (cash flow transactions) PAYMENTS

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Payment methods 4 payments methods: by bank by petty cash by cheque (simple or multiple allocation) by reimbursement of advance PAYMENTS

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Payment methods (2) PAYMENTS

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Payments by cheque Payments by cheque are made in two steps: Issuing the cheque (cash flow transaction) Automatic payment of the cheque (just entering its N°) Simple or multiple allocation (for payment without contract) Payments by cheque may concern payments of invoices VAT included, even multiple allocation. They may concern cash flow transactions, payments without contract or payments of contract. PAYMENTS

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique PAYMENTS AND CONTRACTS VALIDATION The project may validate and/or comment their own expenses before sending the payment request and the record of expenditure to the NAO to avoid its 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 Validation can be made ​​ for a whole period or operation by operation VALIDATION

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Additional monitoring SARA monitors: Advances and reimbursement of the advances Objectively Verifiable Indicators: Qualitative & quantitative objectives; links with the budget line; method based on the logical framework) Inventories: ‘capital goods’ supplier’s accounts : monitoring of contracts Expenses by area and /or staff member. ADDITIONAL MONITORING

OUTPUT REPORTS M.D.2.I. M anagement, D éveloppement I nternational & I nformatique we have direct access to two menus of the output reports when a PE is selected.

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 the edition of the documents constituting the file. RECORD OF EXPENDITURE PAYMENT REQUESTS AND RECORDS OF EXPENDITURE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique RECORD OF EXPENDITURE: 17 OUTPUT REPORTS Reference pages of practical guide, annexes 9 – 10. SARA produces 17 main output related to the payment request. RECORD OF EXPENDITURE

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique THE 2 OUTPUTS OF ANNEX 9 Cover page Estimation of 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

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique THE 5 OUTPUTS OF ANNEX 10 Cover page 1.Summary table of expenditure by budget heading. 2. Summary table of budget consumption by budget heading 3. Detailed table of budget consumption by budget heading 4. Detailed table of expenditure 5. Statement of reconciliation of the balance of the «programme estimate » bank account RECORD OF EXPENDITURE

EXAMPLE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Annexe 10 –Summary table of expenditure by budget heading in (Currency)

EXAMPLE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Annexe 10 – Summary table of budget consumption by budget heading in (Currency)

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Detailed table of budget consumption by budget heading SARA provides two different detailed tables : The first contains only all the budget items (budget analytical account) The second follows additionnaly, for each budget analytical account, the budget (by nature of expense). RECORD OF EXPENDITURE

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Annexe 10 – 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 until sixth position.

RECORD OF EXPENDITURE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Annexe 10 – Detailed table of budget consumption by budget item in (Currency) Each budget item is ventilated by general account (= type of expenditure)

RECORD OF EXPENDITURE Annexe 10 – Detailed table of expenditure in (Currency). M.D.2.I. M anagement, D éveloppement I nternational & I nformatique

RECORD OF EXPENDITURE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Annex 10 – Statement of reconciliation of the balance of the « programme estimate » bank account The output report is generated in Excel format. The 2 right columns (account at the bank) should b e filled manually. The formulas are preprogrammed for T 2 to be equal to T1.

M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Additional output on pages of the Practical Guide relative to Annexes 9 and 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

EXAMPLE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Practical Guide, page 56 –bank ledger

EXAMPLE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Practical Guide, page 57 : Cheques issued not paid

RECORD OF EXPENDITURE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Practical Guide, p56 – 13-List of ongoing contracts : debit = total amount of contract / credit = Payments already done

RECORD OF EXPENDITURE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Practical Guide, p55 – 11-Statement of the monitoring of the advances-prefinancing

RECORD OF EXPENDITURE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Practical Guide, p55 – Perpetual inventory of investments and capital goods

MEMOIRE DE DEPENSES M.D.2.I. M anagement, D éveloppement I nternational & I nformatique Practical Guide, p55 18-Physical inventory of investment and capital goods

1.500 Euro per project and per geographical location, including support & maintenance 1 st year and installation assistance by . Are available at extra cost - The coding and input of the budget (300 EUR ) -The support-maintenance after the first year (300 EUR per year) -The programming of additional output report, without introducing new data (500 EUR per (simple) output report, or more if more complicated. TARIFF PRICE OF THE LICENSE SARA FED PE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique

1000 euros per Licence SARA REGIONAL and per geographical site to input regional part of the expenses of the DP euros per licence SARA NSA REGIONAL and per geographical site, for the entering of justifying expenditure of grant distributed under the Programme Estimates. including support & maintenance 1 st year and installation assistance by . TARIFF PRICE OF THE AUXILIARY LICENCE M.D.2.I. M anagement, D éveloppement I nternational & I nformatique

Supplement Euro for the monitoring of specific commitments (service contracts, supplies, works and grant), the closure of the financial commitments, issuance of payment orders, and monitoring of NIP. including support & maintenance 1 st year and installation assistance by . TARIFF PRICE OF THE LICENSE SARA FED NAO M.D.2.I. M anagement, D éveloppement I nternational & I nformatique