Financial Reporting Niclas Forsling Lead Partner & Partner Seminar 13th of June 2008 – Voss, Norway European Union European Regional Development Fund

Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim - Certificates of Expenditure - Summary of COE JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report Claiming procedure, financial report

Document retention NOTE: In case of an audit, all project partners must preserve copies of ALL supporting documents until three years have passed after Programme closure. We recommend that supporting documentation is preserved at least until year Lead Partner and Partners must also consider national legislation regarding preservation of accounting material.

National Controllers will most likely require the following documents in order to complete a first level of control: Statement of Expenditure (signed by authorized person) Ledger for the current reporting period (every partner should keep separate project accounts) Time sheets (for part time employees) Copies of all invoices and receipts Employment contracts (for full time employees) Model to show the office costs distributed proportional + supporting documentation (when applicable) Other relevant documentation Supporting Documents to National Controllers Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim - Certificates of Expenditure - Summary of COE JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report Note: It is up to each programme partner country to establish what documentation they will require. This is only an indicative list of required documentation for the first level control provided by the Managing Authority.

General information Two types of budgets in an application 1. Project specific cost budget 2. Common cost budget When claiming and distributing common cost throughout the project partnership: Distribution of common cost is made by an invoice between the different partners, the invoice should be supported by documentation that supports to common cost normally a ledger. The invoice from the holder of the Common cost to the other partners has to specify the cost in accordance with the applications Budget lines. Each partner will state their share of common cost in their Statement of Expenditure The partner share of Common Cost will be certified by the national controller for each partner

Statement of Expenditure by MS Partners to National Controller 1 (5) Statement of Expenditure From:dd.mm.yyyyTo:dd.mm.yyyy Project Title: Reference number: Contact information Partner organisation (original language): Partner organisation (English translation): Address: Person responsible: Postal code: Location: Phone: Country: Mobile: Phone: Contact person: Fax: Phone: Website: Mobile: VAT-status VAT recoverable VAT non recoverable

Statement of Expenditure by MS Partners to National Controller 2 (5) Supporting documents Note: The documents listed below is an indicative list of supporting documentation recommended by the Managing Authority. It is up to each nation to decide on what documentation they will require. Ledger Time sheets (part time employees) Copies of invoices and receipts Employment contracts (full time employees) Model to show the proportional distribution of office costs (if applicable) Currency conversion sheet Statement of Expenditure, 10% area partner + underlying documentation, see indicative list above (if applicable) Other relevant documents (such as contracts, vat-documents etc.) Other funding and information measures YesNo Has any other EU funding been received? Has the project received any eligible co-financing that was not stated in the budget? Has the project fulfilled its information duties in accordance with Commission Regulation (EC) No 1828/2006? Has the project undergone any substantial modification affecting the nature of implementation? Expenditure YesNo All expenditure has been incurred during the project period All expenditure included has been paid during current reporting period All expenditure concerns the project All expenditure concerns activities that were stated in enclosure 1 to the decision Signature I hereby certify that all information in this Statement of Expenditure is complete and correct Place and dateAuthorized signature for partner organisation Name in clear

Statement of Expenditure by Partners to National Controller 3 (5) Project Title: 1 (2) Project partner: Partner country: Reference no: MS Partner from 20% area: Cost and co-financing statement for Northern Periphery projects (Member State Partner) This statement refers to the period fromdd.mm.yyyytodd.mm.yyyy

Statement of Expenditure by Partners to National Controller 4 (5) PROJECT COSTS INCURRED (all amounts in euro) Types of Expenditure Approved budget MS Certified cost, earlier reporting periods MS Claimed cost, current period MS Project cost, accumulated MS % of approved budget MS 1. Staff costs incl. social contributions 0,00#DIV/0! 2. Travel and accommodation 0,00#DIV/0! 3. External experts 0,00#DIV/0! 4. Office costs (directly allocated) 0,00#DIV/0! 5. Office costs (distributed proportionally) 0,00#DIV/0! 6. Promotion / publications, Seminars / conferences, Meetings 0,00#DIV/0! 7. Equipment and supplies 0,00#DIV/0! 8. Other (including 1 st level control) 0,00#DIV/0! 9. In kind costs 0,00#DIV/0! Total expenditure (NPP area) 0,00 #DIV/0! Deducted: Project revenue 0,00#DIV/0! Project net cost (NPP area) 0,00 #DIV/0!

Statement of Expenditure by Partners to National Controller 5 (5) PUBLIC MATCH FUNDING RECEIVED (all amounts in euro) Public match funding, In kind (source, type)Budgeted match funding MS Certified funding, earlier reporting periods MS Claimed received funding, current period MS Actual funding, accumulated MS 0,00 Totally received In kind contribution 0,00 Public match funding, cash (source)Budgeted match funding MS Certified funding, earlier reporting periods MS Claimed received funding, current period MS Actual funding, accumulated MS 0,00 Totally received public cash contribution 0,00 Total public financial contribution0,00 I hereby certify that all information in this Statement of Expenditure is complete and correct Place and dateAuthorized signature for partner organisation Name in clear

Supporting document to Statement of expenditure Currency conversion sheet All project partners have to state their expenditure in Euro, only programme partner countries using Euro are Finland and Ireland. All other partners except for Finnish and Irish partners have to convert their currency into Euros. This is made by applying the Currency conversion sheet, and its principles: Currency conversion sheet (for non Euro partners) The currency used in the Northern Periphery Programme is Euro (EUR). Consequently all non Euro partners must convert their expenses from national currency into Euro. All costs should be converted using the monthly Commission rate for the last month in the current reporting period. The Commission exchange rates is found on the official website:

Currency Conversion Sheet 1 (2) Project Title: Project partner: Partner country: Reference no: Currency conversion sheet (for non Euro partners) The currency used in the Northern Periphery Programme is Euro (EUR). Consequently all non Euro partners must convert their expenses from national currency into Euro. All costs should be converted using the monthly Commission rate for the last month in the current reporting period. The Commission exchange rates is found on the official website: This statement refers to the period fromdd.mm.yyyytodd.mm.yyyy PROJECT COSTS INCURRED Types of Expenditure Claimed cost, current period National currency Exchange rate Claimed cost, current period Euro 1. Staff costs incl. social contributions 0,00 2. Travel and accommodation 0,00 3. External experts 0,00 4. Office costs (directly allocated) 0,00 5. Office costs (distributed proportionally) 0,00 6. Promotion / publications, Seminars / conferences, Meetings 0,00 7. Equipment and supplies 0,00 8. Other (including 1 st level control) 0,00 9. In kind costs 0,00 Total expenditure 0,00 Deducted: Project revenue Total project net cost 0,00

Currency Conversion Sheet 2 (2) PUBLIC MATCH FUNDING RECEIVED Public match funding, In kind (source, type)Claimed received funding, current period National currency Exchange rate Claimed received funding, current period Euro 0,00 Totally received In kind contribution 0,00 Public match funding, cash (source)Claimed received funding, current period National currency Exchange rate Claimed received funding, current period Euro 0,00 Totally received public cash contribution 0,00

The use of National Controllers is a new feature within the European Co-operation. National Controllers have one main task, to certify the partner expenditure. National Controllers are responsible for OLAF reporting, in case of any irregularities, however some uncertainty about this since OLAF reporting may have to be done on project level. Only costs certified by the National Controllers can be eligible for ERDF or ERDF equivalent funding National Controllers are appointed by the different Member States Different Systems in different countries Current list of National Controllers only indicates the responsible organisations in the different countries. Explanation of National Controllers 1 (3) Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim - Certificates of Expenditure - Summary of COE JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report

Example; National Controller Finland: Finnish Ministry of the Interior Department for Development of Regions and Public Administration Regional Development Unit P.O.Box 26, FI Government (From : Ministry of Employment and Economy, details to be specified) Explanation of National Controllers 2 (3) Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim - Certificates of Expenditure - Summary of COE JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report Finnish system Note that the Ministry of Employment will not carry out the control. It will only be the responsible authority.

Example; National Controller Sweden: County Administrative Board of Västerbotten Industry and Commerce Department Umeå Tel: Fax: Ms Ulla Grönlund Head of Department Explanation of National Controllers 3 (3) Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim - Certificates of Expenditure - Summary of COE JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report Swedish system Note that listed person is the person responsible for the unit of Industry and Commerce A desk officer responsible for the task of certififying expenditure will be appointed Currently no fee will be charged for Swedish partners to get their expenditure certified.

Supporting documents from National Controllers 1 (2) Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim - Certificates of Expenditure - Summary of COE JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report National Controllers will send one main document to the project partner: Certificate of Expenditure

Certificate of Expenditure 1 (3) Project Title: 1 (2) Project partner: Partner country: Reference no: MS Partner from 20% area: Certificate of Expenditure (Member State Partner) This certificate refers to the period fromdd.mm.yyyytodd.mm.yyyy I / We hereby certify that the financial statement for the period stated above has been checked, according to Art. 16 of Regulation (EC) No 1080/2006, for accuracy and compliance with the Grant Letter including its enclosures and the Northern Periphery Programme Common Eligibility Rules, as well as all applicable National legislation and Community rules and regulations I / We also certify that the control has been conducted independently from project implementation

Certificate of Expenditure 2 (3) The results from our examination are listed below Types of Expenditure Approved budget MS Certified cost, earlier reporting periods MS Claimed cost, current period MS Certified cost, current period MS Certified cost, accumulated MS % of approved budget MS 1. Staff costs incl. social contributions 0,00#DIV/0! 2. Travel and accommodation 0,00#DIV/0! 3. External experts 0,00#DIV/0! 4. Office costs (directly allocated) 0,00#DIV/0! 5. Office costs (distributed proportionally) 0,00#DIV/0! 6. Promotion / publications, Seminars / conferences, Meetings 0,00#DIV/0! 7. Equipment and supplies 0,00#DIV/0! 8. Other (including 1 st level control) 0,00#DIV/0! 9. In kind costs 0,00#DIV/0! Total expenditure (NPP area) 0,00 #DIV/0! Deducted: Project revenue 0,00#DIV/0! Total project net cost (NPP area) 0,00 #DIV/0!

Certificate of Expenditure 3 (3) PUBLIC MATCH FUNDING RECEIVED (all amounts in euro) Financial contributionBudgeted match funding MS Certified funding, earlier reporting periods MS Stated financial contribution, current period MS Certified financial contribution, current period MS Certified funding, accumulated MS Public match funding, In kind 0,00 Public match funding, cash 0,00 Total public financial contribution 0,00 DEDUCTIONS List of cost deductions made for the current reporting period Note: The total deduction amount should equal the difference between "Claimed cost current period" and "Certified cost current period", se above. Budget Line Type of CostSupplierVerification no.Deducted amountComments Deductions, total 0,00 OLAF reporting (ERDF recipients only) The corrected expenditure and/or funding could have lead to a faulty payment of ERDF funding that would have amounted to at least Euro, if correction had not been made. Previous corrections concerning the Lead Partner/Partner should also be taken into account Yes No Signature Place and dateAuthorized signatureStamp

All partners have to sumbit the following documents to the Lead Partner: Certificate of Expenditure (blue ink version) Additional documents which may be part of the Partnership Agreement: Partner Activity Report (as part of the aggregated activity report) Other documents agreed within the project partnership Documents from Partner to Lead Partner Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim - Certificates of Expenditure - Summary of COE JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report

Lead Partner Principle Role Lead Partner: Acting as link between the project partners and the programme Submitting the project progress report Overall responsibility for project coordination Formal beneficiary of ERDF and ERDF equivalent funding Lead Partner has the responsibility to distribute the funding received from the NPP among the project partnership in accordance with the spending by the partners.

In order to make a complete progress report the Lead Partner has to submitt the following documents to the Secretariat: Activity Report Project claim Summary of Certificates of Expenditure Certificate of Expenditure (blue ink version) from all partners Note that the Activity Report and the Summery of COE have to be submitted both in blue ink version, by post, as well as an electronic version by . Documents from Lead Partner to the Secretariat Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report -Project Claim -Summary of COE - Certificates of Expenditure JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report

Documents from Lead Partner to the Secretariat Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim -Summary of COE -Certificates of Expenditure JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report

Summary of CoE is the ”calculator” to ensure that the project claim has been compiled correctly: 1.Fill in the reported period for the project, and the claim number Summary of Certificates of Expenditures Summary of CoE Summary of certified costs and financial contributions From:dd.mm.yyyyTo:dd.mm.yyyy Claim No. Project Partners The Summary of CoE template is a summary of all Certificates of Expenditure (CoE). PLEASE NOTE: All yellow fields must be filled in! C e r t i f i e d e x p e n d i t u r e, c u r r e n t r e p or t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Type of Expenditure Approved budget Fill in LP name Fill in partner name Country 1. Staff costs 2. Travel and accommodation 3. External experts 4. Office costs (directly allocated) 5. Office costs (distributed proportionally) 6. Promotion / publications, Seminars / conferences, Meetings 7. Equipment and supplies 8. Other (including 1st level control) 9. In kind costs Deducted: Project revenue Total net cost0,00 C e r t i f i e d f i n a n c i a l c o n t r i b u t i o n, c u r r e n t r e p o r t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Public financial contributionBudgeted public match funding Fill in LP name Fill in partner name Country Public match funding, in kind Public match funding, cash Total public financial contribution0,00

2. Fill in the partner names Summary of Certificates of Expenditures Summary of CoE Summary of certified costs and financial contributions From:dd.mm.yyyyTo:dd.mm.yyyy Claim No. Project Partners The Summary of CoE template is a summary of all Certificates of Expenditure (CoE). PLEASE NOTE: All yellow fields must be filled in! C e r t i f i e d e x p e n d i t u r e, c u r r e n t r e p or t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Type of Expenditure Approved budget Fill in LP name Fill in partner name Country 1. Staff costs 2. Travel and accommodation 3. External experts 4. Office costs (directly allocated) 5. Office costs (distributed proportionally) 6. Promotion / publications, Seminars / conferences, Meetings 7. Equipment and supplies 8. Other (including 1st level control) 9. In kind costs Deducted: Project revenue Total net cost0,00 C e r t i f i e d f i n a n c i a l c o n t r i b u t i o n, c u r r e n t r e p o r t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Public financial contributionBudgeted public match funding Fill in LP name Fill in partner name Country Public match funding, in kind Public match funding, cash Total public financial contribution0,00

3. Choose financial source (MS, MS 20%, NMS 10 %, NMS Norway, NMS Greenland, NMS Iceland or NMS Faroe Island) Summary of Certificates of Expenditures Summary of CoE Summary of certified costs and financial contributions From:dd.mm.yyyyTo:dd.mm.yyyy Claim No. Project Partners The Summary of CoE template is a summary of all Certificates of Expenditure (CoE). PLEASE NOTE: All yellow fields must be filled in! C e r t i f i e d e x p e n d i t u r e, c u r r e n t r e p or t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Type of Expenditure Approved budget Fill in LP name Fill in partner name Country 1. Staff costs 2. Travel and accommodation 3. External experts 4. Office costs (directly allocated) 5. Office costs (distributed proportionally) 6. Promotion / publications, Seminars / conferences, Meetings 7. Equipment and supplies 8. Other (including 1st level control) 9. In kind costs Deducted: Project revenue Total net cost0,00 C e r t i f i e d f i n a n c i a l c o n t r i b u t i o n, c u r r e n t r e p o r t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Public financial contributionBudgeted public match funding Fill in LP name Fill in partner name Country Public match funding, in kind Public match funding, cash Total public financial contribution0,00

4. Fill in the total approved budget and public match funding Summary of Certificates of Expenditures Summary of CoE Summary of certified costs and financial contributions From:dd.mm.yyyyTo:dd.mm.yyyy Claim No. Project Partners The Summary of CoE template is a summary of all Certificates of Expenditure (CoE). PLEASE NOTE: All yellow fields must be filled in! C e r t i f i e d e x p e n d i t u r e, c u r r e n t r e p or t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Type of Expenditure Approved budget Fill in LP name Fill in partner name Country 1. Staff costs 2. Travel and accommodation 3. External experts 4. Office costs (directly allocated) 5. Office costs (distributed proportionally) 6. Promotion / publications, Seminars / conferences, Meetings 7. Equipment and supplies 8. Other (including 1st level control) 9. In kind costs Deducted: Project revenue Total net cost0,00 C e r t i f i e d f i n a n c i a l c o n t r i b u t i o n, c u r r e n t r e p o r t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Public financial contributionBudgeted public match funding Fill in LP name Fill in partner name Country Public match funding, in kind Public match funding, cash Total public financial contribution0,00

5. Fill in the certified costs by expenditure, taken from the partners’ Certificates of Expenditures 6. Fill in the certified public match funding, taken from the partners’ Certificates of Expenditures Summary of Certificates of Expenditures Summary of CoE Summary of certified costs and financial contributions From:dd.mm.yyyyTo:dd.mm.yyyy Claim No. Project Partners The Summary of CoE template is a summary of all Certificates of Expenditure (CoE). PLEASE NOTE: All yellow fields must be filled in! C e r t i f i e d e x p e n d i t u r e, c u r r e n t r e p or t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Type of Expenditure Approved budget Fill in LP name Fill in partner name Country 1. Staff costs 2. Travel and accommodation 3. External experts 4. Office costs (directly allocated) 5. Office costs (distributed proportionally) 6. Promotion / publications, Seminars / conferences, Meetings 7. Equipment and supplies 8. Other (including 1st level control) 9. In kind costs Deducted: Project revenue Total net cost0,00 C e r t i f i e d f i n a n c i a l c o n t r i b u t i o n, c u r r e n t r e p o r t i n g p e r i o d Lead partnerPartner 1Partner 2Partner 3Partner 4Partner 5Partner 6Partner 7Partner 8Partner 9Partner 10Partner 11Partner 12Partner 13Partner 14Partner 15Partner 16Partner 17Partner 18Partner 19 Public financial contributionBudgeted public match funding Fill in LP name Fill in partner name Country Public match funding, in kind Public match funding, cash Total public financial contribution0,00

The last part is only for the Secretariat and MA use, in order to monitor if claimed cost are within the approved budget by financial source Summary of Certificates of Expenditures Financial sources, aggregate This table is only for monitoring purposes and is self generated from the Overall project summary. Please do not fill in. Funding SourceApproved budget Certified cost, earlier reporting periods Certified cost, current period Project cost, accumulated % of approved budget Remaining budget Member States, ERDF 0,00 #DIV/0!0,00 Member States, ERDF 20% 0,00 #DIV/0!0,00 Non Member States, NMS 10% 0,00 #DIV/0!0,00 Faroe islands, ERDF equivalent 0,00 #DIV/0!0,00 Greenland, ERDF equivalent 0,00 #DIV/0!0,00 Iceland, ERDF equivalent 0,00 #DIV/0!0,00 Norway, ERDF equivalent 0,00 #DIV/0!0,00 Norway 20%, ERDF equivalent 0,00 #DIV/0!0,00 Total partnership net cost0,00 #DIV/0!0,00 Financial contribution Budgeted match fundingCertified funding, earlier reporting periods Certified received funding, current period Project funding, accumulated Remaining project funding Public match funding, in kind 0,00 Public match funding, cash 0,00 Total public financial contribution0,00

Documents from Lead Partner to the Secretariat Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim -Summary of COE -Certificates of Expenditure JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report

Project Claim is the formal decleration of spending by the Lead Partner in order to receive ERDF or ERDF equivalent co-financing, 2 page document: Project Claim 1 (3) Project claim 1 (2) page 1 Reporting period:From:dd.mm.yyyyTo:dd.mm.yyyy Project claim No.: Project Title: Reference number: Priority:Priority 1:Priority 2: Contact information Lead partner organisation (original language): Lead Partner organisation (English translation): Address: Person responsible: Postal code: Location: Phone: Country: Mobile: Phone: Contact person: Fax: Phone: Website: Mobile: Bank information Name of bank: Address: IBAN number: BIC code:

Project Claim 2 (3) Supporting documents Project Claim (page 1 and 2) Summary of CoE Certificates of Expenditure (for all project partners) Activity Report Other funding and information measures YesNo Has any other EU funding been received? Has the project received any eligible co-financing that was not stated in the budget? Has the project fulfilled its information duties in accordance with Commission Regulation (EC) No 1828/2006? Expenditure YesNo All expenditure has been incurred during the project period All expenditure included has been paid during current reporting period All expenditure concerns the project All expenditure concerns activities that were stated in enclosure 1 to the decision Has the project undergone any substantial modification affecting the nature of implementation? Signature I hereby certify that all information in this Project Claim is complete and correct Place and dateAuthorized signature for the Lead Partner organisation Name in clear

Project Claim 3 (3) Project claim 2 (2) page 2 Reporting period:From:dd.mm.yyyyTo:dd.mm.yyyy Project Claim No.: Project Title: Reference number: Priority:Priority 1: Priority 2: Project Expenditure and Financial contributions Expenditure and financial contributions sorted by source of finance C e r t i f i e d e x p e n d i t u r e, c u r r e n t r e p or t i n g p e r i o d Type of ExpenditureApproved budget MS+NMS Member StatesMember State 20% area Non Member State 10% area Faroe Islands GreenlandIcelandNorwayNorway 20% area Total expenditure 1. Staff costs 0,00 2. Travel and accommodation 0,00 3. External experts 0,00 4. Office costs (directly allocated) 0,00 5. Office costs (distributed proportionally) 0,00 6. Promotion / publications, Seminars / conferences, Meetings 0,00 7. Equipment and supplies 0,00 8. Other (including 1st level control) 0,00 9. In kind costs 0,00 Deducted: Project revenue 0,00 Total project net cost, EU0,00 C e r t i f i e d f i n a n c i a l c o n t r i b u t i o n, c u r r e n t r e p o r t i n g p e r i o d Financial contribution Budgeted match funding Member State Partners Member StatesMember State 20% area Non Member State 10% area Faroe Islands GreenlandIcelandNorwayNorway 20% area Total financial contribution, current period Public match funding, in kind 0,00 Public match funding, cash 0,00 Total public financial contribution0,00 NOTE: Self generated table after completing the Summary of Certificates of Expenditures

Changes in project implementation All changes in project implementation have to be communicated to the Secretariat and need preapproval before becoming eligible. The degree of the change (major or minor) will be determined by the Secretariat: Rule of thumb: 1.Please describe the change in the budget, activity plan, partnership, project co-ordinator staff, project time period and or indicators to the Secretariat in an . 2.Justify the need for change 3.Describe the impact on project implementation. Maximum number requests two per year. Documents from Lead Partner to the Secretariat

Changes in project implementation Minor changes are: A change with no major impact on project implementation and less than Euro increase in one project budgetline A change of a minor impact is approved in regular correspondence between the Lead Partner and the Secretariat, i.e request and answer by . All changes are to be listed in the project activity report and should confirm the picture that the changes are of a minor degree when being described in its full context. Major changes are: A change with a major impact on the projects implementation or more than Euro increase in one project budgetline A change with a major impact normally requires a formal request in a specific template and the Secretariat will provide information on how to make that request. Different bodies can be responsible for approving the change (Managing Authority and Programme Monitoring Committee) Major changes on the overall project can normally only be allowed once during the project lifetime. Documents from Lead Partner to the Secretariat

What happens after your submission Project partner: Statement of Expenditure + documentation National controller: First level control - Certificate of Expenditure Lead Partner: - Activity report - Project Claim -Summary of COE -Certificates of Expenditure JPS-MA-CA Assessment and payment of grant Project partner: -Certificate of Expenditure + Partner Activity Report