Reporting Instructions For Beneficiaries and Partners of the HUSKROUA ENPI CBC Programme November 2011

Types of reports (1a) From content point of view: –Narrative –Financial From financial management point of view: –Informative (each 6 months) –Verified (accompanying Request for Payment)

Types of reports (1b) From reporting period point of view: –Interim –Final From submitter point of view: –Partner Level (Individual) –Project Level (Consolidated)

Types of reports (2): Both Narrative and Financial Reports are submitted altogether Both types should correspond to each other, i.e. expenditures should correspond with activities carried out Templates annexed to Grant Contract unless not modified by JTS (Annex to ‘Guidelines for Verification of Expenditures’, programme web- site)

Types of reports (3a): Informative report is submitted without any Request for Payment and has no any financial consequences, it serves for monitoring and evaluation of project implementation progress by JTS Informative report is submitted every 6 months directly to JTS by project Beneficiary in the name of project Partnership

Types of reports (3b): Verified report includes Expenditure Verification Reports on Partner Level prepared by relevant National Controllers and Auditor(s) (according to Annex VII to the Grant Contract) Verified report is submitted by Beneficiary to JTS together with Request for Payment of further pre-financing or balance payment (includes Report for Checking the Compilation of a Consolidated Financial Report and Expenditure Verification Reports of Partner Level Reports prepared by relevant National Controllers and Auditor(s)) Verified report is accompanied with supporting documents (hard or electronic copies)

Types of reports (4): Interim reports are submitted within project implementation period, these could be either informative (after each 6 months) or verified Final report is submitted after project implementation period and is always verified

Types of reports (5): Partner level reports have to be prepared by all Partners (incl. Beneficiary) and submitted to Beneficiary, in case of informative report. They serve as the basis for compilation of Consolidated (Project level) report by Beneficiary. In case of interim verified/ final report, Partner level reports have to be prepared by all Partners (incl. Beneficiary) and submitted to NCs/Auditor. Project level report is submitted by Beneficiary to JTS accompanied by all Partner level reports, in case of informative report. Project level report is submitted by Beneficiary to NC/Auditor, i n case of interim verified/final report.

Reporting templates: Annex VIa Interim Narrative Report Annex VIb Final Narrative Report Annex VIc Financial Report (two in one – Interim and Final)

Annex VIa Interim Narrative Report Main parts: –Brief instructions that may be deleted –1. Description –2. Assessment of implementation of Action activities –3. Partners and other Co-operation –4. Visibility

Annex VIb Final Narrative Report Main parts: –Brief instructions that may be deleted –1. Description –2. Assessment of implementation of Action activities (wider than in Interim Report and emphasis on sustainability) –3. Partners and other Co-operation (wider) –4. Visibility –Proves of the transfers of ownership

General comments: Properly describe project outputs and results Properly describe achievement of project indicators both pre-defined and specific Properly link modification of activities with project modifications and amendments of the Grant Contract

Annex VIc Financial Report (1) Worksheets: –INFORMATION –Forecast budget & follow-up –Interim report –Sources of Funding

Annex VIc Financial Report (2) Worksheets: –Consolidated fin. information –Final report –Summary of HR expenditures –Summary of budget lines 2-6

INFORMATION worksheet: Contains basic instructions on use of Financial Report worksheets As well as explanations on calculation of exchange rate, and Roundings (eurocents)

Forecast budget & follow-up: “Previous period” = reporting period: –6 months (in case of informative report) or 12 months (in case of verified report) Following period = period to next report: –6 months (in case of informative report) or 12 months (in case of verified report)

Interim report: Budget as per contract/rider: –Data from the contract: this could be either 'All years' in case of verified report or '1 year' in case of informative report Reallocation and use of contingencies: –allowed reallocation = modification –use of contingencies = reserve (addendum) Budget after reallocation and use of contingencies – total of previous two

Interim report: Expenditures incurred (and paid): –Per currency: # Units – actual number during the reporting period Unit cost – average unit cost for current report Total cost – multiplication of previous two Fx-rate: arithmetical average exchange rate of national currency to Euro for months covered by the reporting period based on exchange rates published on InfoEuro

Interim report: Expenditures incurred: –Total for the period in EUR: Units total # for all currencies – actual number during the reporting period for all currencies Total cost of the period (in EUR) –Cumulated costs (before current report): In case of first report – empty In case of second report – data from 1 st report

Interim report: Expenditures incurred: –Cumulated costs (from start of implementation to present report included): In case of 1 st report – costs of current period In case of 2 nd report – as above plus previous report –Remaining costs (after the present report) (in EUR): Difference between planned (or modified) budget and spent amount

Sources of Funding: According to format annexed to the Grant Contract: –Actual data corresponding to the expenditure reported, not to the pre-financings received, relevant for reporting period: 6 months, 12 months, etc. –Both on partner and project levels

Consolidated fin. Information: The template is set for Interim/Final verified report: –Previous period forecast budget = budget of the 1 st year of implementation –Paid ENPI pre-financing… = amount of real payment received –Expenditure incurred and verified… = spent amount within reporting period

Consolidated fin. Information: The template is set for Interim/Final verified report: –ENPI part of expenditure… - is calculated by applying the percentage set out in article 3.2 of Special Conditions to GC –Following period forecast ENPI… - remaining amount of ENPI that has to be paid to project (not relevant in case of Final report)

Consolidated fin. Information: The template is set for Interim/Final verified report: –Amount of further installment of ENPI grant to be paid = in case “70%” rule is kept, amount is indicated according to article 4.2 of Special conditions to GC –If “70%” rule is not kept, amount is decreased according to article 15.1 of General conditions

General remark: In case 70% of pre-financing is not spent on project level, it is not necessary to submit verified interim report to NC/Auditor, although, informative report should be submitted on 6 month basis to JTS

Final report: The same as interim except: –Variations in comparison with initial budget/rider: In absolute value in EUR In % Explanation for all variations: –Reason for modification and reference to “approving” document if any

Summary of HR expenditures: Gross amount (in original currency) – gross salary of the person in organisation according to book-keeping records Eligible gross amount (in original currency) – eligible amount based on limits set by programme and level of dedication of the person in relevant month, supported by timesheets

Summary of budget lines 2-6: Gross amount (in original currency): –Including taxes and ineligible expenditures; Net amount (in original currency): –Excluding taxes; Eligible amount (in original currency): –Part of expenditure which is eligible according to Programme requirements

General comments: Calculation of the exchange rate: –Average rate for months covered by the report, using the rates published in Inforeuro Indication of eurocents (visually) Preciseness of amounts (round function)

Procedures of reports submission (1): Step 1. Partners prepare Partner Level Narrative and Financial Reports. Step 2a. Partners submit their reports to Beneficiary (in case of Informative report) Step 2b. Partners submit their reports to NC/ Auditor (in case of Verified report)

Procedures of reports submission (2): Step 3a. Beneficiary compiles Partner Level Reports (incl. its own) into Consolidated Report (both Narrative and Financial) Step 4a. Beneficiary submits consolidated Project Level Report accompanied by Partner Level Reports to JTS

Procedures of reports submission (3): Step 3b. Relevant NC/ Auditor performs verification of expenditures on partner level Step 4b. NC/ Auditor submits Report for Expenditure Verification to the Partner and Partner submits it to the Beneficiary

Procedures of reports submission (4): Step 5b. Beneficiary compiles Partner Level Reports (incl. its own) into Consolidated Report (both Narrative and Financial) Step 6b. Beneficiary submits Consolidated Project Level Report to relevant NC/ Auditor for expenditure verification

Procedures of reports submission (5): Step 7b. Relevant NC/Auditor performs verification of Consolidated Report and submits relevant report to the Beneficiary Step 8b. Beneficiary submits Consolidated Project Level Report accompanied by all supporting documents (hard or electronic copies) to JTS

Procedures of reports submission (6): Informative reports (without Request for Payment) must be submitted to JTS not later than 3 months after the end of each sixth month of project implementation It’s up to project partners how to use available time – 90 days

Procedures of reports submission (7): Verified reports (with Request for Payment) must be submitted to JTS not later than 3 months after the end of reporting period defined in the report Due to involvement of NCs 90 days should be used as follows: – days

Procedures of reports submission (8): Preparation and submission to NCs/Auditor(s) of Project Partner Reports - 10 days The NCs/Auditor(s) perform the verification and issue the Verification Report (Annex VII) - 50 days The Beneficiary draws up and submit the Consolidated Report for verification to NC/Auditor - 10 days The NC/Auditor performs its verification and issues Report for Checking the Compilation of a Consolidated Financial Report - 10 days The Beneficiary submits the project level report to the JTS - 10 days

Documents to be submitted: Informative Report: –Partner Level (including Beneficiary): Interim/Final Narrative Report Interim/Final Financial Report: –Forecast budget & follow-up –Interim/Final report –Sources of Funding –Summary of HR expenditures –Summary of budget lines 2-6

Documents to be submitted: Informative Report: –Project Level (Consolidated): Interim/Final Narrative Report Interim/Final Financial Report: –Forecast budget & follow-up –Interim/Final report –Sources of Funding –Consolidated fin. Information Relevant Partner Level Reports

Documents to be submitted: Verified Report: –Partner Level: The same as Informative plus supporting documents (as requested in the ‘Guidelines for Verification of Expenditures’ prepared by relevant NC): –Proves of expenditures –Tender documents –Timesheets –Etc.

Documents to be submitted: Verified Report: –Project Level (Consolidated): To NC/Auditor: the same as Informative plus Report(s) for Expenditure Verification of Partner Level Report(s) To JTS: –The same as Informative plus Report for Checking the Compilation of a Consolidated Financial Report issued by NC/Auditor on project level and Report(s) for Expenditure Verification of Partner Level Report(s) –Request for Payment (dated after Report for Checking the Compilation of a Consolidated Financial Report)

Where to submit documents: to National Controllers : –Ministry of Agriculture and Rural Development of SR, Cross-Border Cooperation Control Unit, Prievozská 2/B, Bratislava, –VÁTI Hungarian Nonprofit Ltd., Mátészalka Territorial Office, H-4700 Mátészalka, Szalkai László u. 11. –Ministry of Regional Development and Tourism, General Directorate of Territorial Activity Coordination - First Level Control Department, 17 Apolodor Street, Bucharest, Romania

Where to submit documents: to Joint Technical Secretariat: VÁTI Hungarian Nonprofit Ltd. HU-SK-RO-UA ENPI CBC Joint Technical Secretariat Gellérthegy u , Budapest, H-1016