1. TEMPUS Environmental Governance for Environmental Curricula EC Tempus Joint Project 511390-TEMPUS-1-2010-1-SK-TEMPUS-JPCR The project is funded by the Education, Audiovisual and Culture Executive Agency (EACEA) Comenius University in Bratislava Faculty of Natural Sciences, Department of Landscape Ecology Administrative and financial aspect of the project Presentation prepared by: Anna MIKLOŠOVIČOVÁ Presentation presented by: Katarína PAVLIČKOVÁ EnGo Consortium Meeting, February 20 – February 23, 2013 Warsaw (Poland)

2. TEMPUS 511390 – Environmental Governance for Environmental Curricula  Staff costs  Keep the percentage proportion between staff costs and actually spend direct costs (staff + travel + equipment + printing + other): it means, if you have for example 25% for staff costs, do not exceed 25%.  Missing staff conventions and payslips, bank statements, employment contract etc.  Travel costs and costs of stay:  Wrong classification of expenses between travel costs and costs of stay.  Missing travel tickets, visa payments, boarding passes, etc.  Student mobilities shorter than 2 weeks.  Exceeded limits for costs of stay in the case of student mobilities (special limits).  Equipment  Here are problems only with Belarus partners (because of bad exchange rate) which have exceeded limits for their equipment budgets.  Please, buy equipment according the list of equipment from the original project proposal or according the changed list approved by EACEA agency in Brussels. The most often occurred mistakes in administrative and financial statements

3. TEMPUS 511390 – Environmental Governance for Environmental Curricula  Printing and publishing  You can not print materials for Scientific conference, Papers from conference, Monographs, etc. that are not relevant for the aims of our project (so please, use different description of the expenses or write there that it will be used for students as a study document for new study programmes).  Other costs  Post and express post charges are not other costs (they are indirect costs)  Refreshment is not other costs (we should not have them at all, but in the indirect costs we do not need any supporting documents, so you can use money from this budget for it).  Indirect costs  Keep the percentage proportion between indirect costs (maximum 7%) and actually spend direct costs (staff + travel + equipment + printing + other): you can not exceed 7% from already spent direct costs. The most often occurred mistakes in administrative and financial statements

4. TEMPUS 511390 – Environmental Governance for Environmental Curricula Each partner institution will submit to all the expenses these accounting entries (if available):  Accounting journals  General ledger (it has to contain these data: identification number of journal voucher, the date of payment/accounting, the date of payment/accounting, paid amount in original currency and accounted amount in national currency, financial entry (item acc. economic classsification), account of general ledger, description of expenses)  Cash Book (statements from cash book)  Inventory register (see: Equipment) – it should contain these data: identification number of the inventory (= equipment) registered at institution, the date of equipment registration, the name and brand of equipment, amount paid for the equipment and the national currency in which was this amount paid DOCUMENTATION REQUESTED BY EACEA AGENCY: ACCOUTING ENTRIES EXTERNAL AUDIT

5. TEMPUS 511390 – Environmental Governance for Environmental Curricula  Details of the legal status of the organisation  Details of the organisational structure of your organisation (i.e. organigram) plus brief descriptions of the work carried out by all persons working on the project.  A list of signatories to the bank account(s) used for the project.  Clarification of the VAT status of the organisation and whether VAT is being claimed on the project expenses.  Audit trail – clear link between the (sum of) amounts claimed per item in Financial Reports claimed from the Agency, the bookkeeping and the supporting documents. It is not the duty of auditors to reconcile an audit trail that does not tally with the Financial report sent to the Agency.  General ledger for the duration of the project and name of accounting software. DOCUMENTATION REQUESTED BY EACEA AGENCY EXTERNAL AUDIT

6. TEMPUS 511390 – Environmental Governance for Environmental Curricula  An explanation of procedures in place for making project expenditure (i.e. initiation of purchase, receipt of invoice, authorisation of payment, recording of amount in accounting ledgers) – please provide printouts of any costs centres used for the project.  !!! Bank statements !!! (to prove the payments were made) used for the payment of project expenses and receipt of EU funding received from the Coordinator.  Details of bank interest earned on the funds paid by the Agency.  List of EU funded projects for the last five years.  Details of any known problems in the project relevant for the financial audit.  National policy and Internal rules (if any) on travel and subsistence. DOCUMENTATION REQUESTED BY EACEA AGENCY EXTERNAL AUDIT

7. I. Staff costs Documentation supporting the costs incurred TEMPUS 511390 – Environmental Governance for Environmental Curricula  STAFF CONVENTIONS!!!  Authorised timesheets for each staff member/expert for their work on the project  Calculation of the hourly/daily or monthly rates for employees claimed in the Financial Report  Access to payroll records in order to compare the budgeted unit costs claimed to actual salaries using documents such as payslips and employment contracts, bank statement from project account  Description of the work performed by each person.  Fiscal declaration of annual salary when applicable.  Personnel register.  Proof of usual remuneration policy. Academic Administrative  If the beneficiary is unable to provide timesheets or equivalent justification of time worked on the project, the entire amount claimed for the employee may be declared ineligible!!!

8. I. Staff costs TEMPUS Timesheet TEMPUS 511390 – Environmental Governance for Environmental Curricula

9. I. Staff costs – Sub-contracting Documentation supporting the costs incurred  Original invoices supporting the fees claimed.  Description of the work performed by third party staff.  Contracts with subcontractors.  Documentation relating to tenders.  Original invoices supporting legal and professional fees claimed.  Description of the work performed by each person.  Fiscal declaration of annual salary when applicable.  Personnel register.  Proof of usual remuneration policy.

10. II. Travel costs and costs of stay Supporting documents To be kept by KUB with project accounts (upon request of EACEA, the beneficiary should be able to send the supporting docs. immediately) Individual mobility reports and all copies of travel tickets, boarding passes, invoices, receipts. travel tickets boarding passes invoices receipts Must be retained by KUB!!! copy of national directive and internal regulations on the reimbursement rate per km TEMPUS 511390 – Environmental Governance for Environmental Curricula

11. II. Travel costs and costs of stay Be careful on daily allowances not only for staff, but mainly for students, who have special limits!!! Daily allowance = costs for subsistence, accommodation, local and public transport such as bus and taxi, personal or optional health insurance Budapest – 3 days Accommodation 62 € / night Local and public transport 8 € Subsistence 39 € / day Together 311 € Allowance = 434 € TEMPUS 511390 – Environmental Governance for Environmental Curricula EXAMPLEEXAMPLE

12. II. Travel costs and costs of stay  Original airline tickets or travel agents invoices and boarding passes.  Bus/train tickets and taxi receipts.  Proof of usual remuneration policy. Travel Subsistence  Details of per diems claimed (including dates and purposes of visits made)  Proof of usual remuneration policy. TEMPUS 511390 – Environmental Governance for Environmental Curricula  If the beneficiary is unable to provide original airline tickets or travel agents invoices and boarding passes + bus/train tickets and taxi receipts or any other supporting documents about travel expenses they will be declared ineligible!!! Exchange losses are ineligible – must be covered by own resources.

13. II. Travel costs and costs of stay  It has to be submitted Individual mobility report together with all the supporting documents:  Application form about mobility accounting (in the application form should be inducted all the expenses: per diem allowances, accommodation, travel costs, other costs associated with mobility (e.g. buying of visas, etc. – all the expenses have to be documented by invoices, bills, etc.). Accommodation – invoice or receipt, travel costs – travel tickets and for air travel costs flight tickets and boarding passes may represent suitable documentation where both the cost of the trip and passengers’ names / dates / place of departure and destination are evident, supporting document about the payment for travel ticket, flight ticket – bank statement, invoice or receipt, in the case of payment via internet: statement from internet banking about the payment.  For the costs is necessary to submit all available bank statements from the project account that prove payment for expenses.  Hereby it is necessary to submit national and internal directives and statutory requirements on which basis were calculated per diem allowances, eventually internal directives adapting rules for travel costs. TEMPUS 511390 – Environmental Governance for Environmental Curricula

14. III. Equipment  Original invoices supporting the costs claimed  Details of the physical location of the equipment items (Fixed asset Register) Additional docs  Invoice, delivery order + documents on which basis was chosen supplier (e.g. general contract, purchase contract, internal directive adapting rules about purchasing of equipment in institution, etc.), bank statement.  Inventory card or statement from inventory register, which confirms equipment incorporation to the inventory of institution. TEMPUS 511390 – Environmental Governance for Environmental Curricula NO VAT, DUTIES and CHARGES !!!

15. IV. Printing and publishing  invoices, delivery orders, bank statements or other documents proving eligibility of expenses Documents  P01 UKB retains 15 000 EUR for 4 common textbooks.  It means, responsible partner for each textbook will receive from P01 UKB 3 750 EUR. 2 possibilities for reimbursement: 1)Responsible partner will ask for 2 invoices: the first one will be counted on 3 750 EUR and this one will be send to Comenius university for reimbursement. Rest of the money paid for the textbook printing will be on the separate invoice, which will be retained by partner. 2)Responsible partner will have only one invoice for printing the textbooks and this one will be sent as the invoice from their institution with amount 3 750 EUR for partial reimbursement. All invoices (originals or certified copies) must be retained by KUB!!! TEMPUS 511390 – Environmental Governance for Environmental Curricula 4 common textbooks financed with the support of P01 UKB

16. V. Other costs  invoices,  delivery orders,  bank statements  or other documents proving eligibility of expenses. Purpose TEMPUS 511390 – Environmental Governance for Environmental Curricula

17. Administrative overheads TEMPUS 511390 – Environmental Governance for Environmental Curricula Rental agreements supporting office space claimed for Telephone invoices claimed for (including details of how telephone expenses were appointed to the projects if applicable) Original invoices supporting office supply costs claimed (including details of how such costs were appointed to the projects if applicable) Premises and Related Expenses Invoices and agreements supporting insurance costs claimed. Details and evidence (bank statements) supporting any bank costs claimed. Insurance / Bank costs Consumables Invoices and agreements supporting insurance costs claimed.

18. !!! IMPORTANT !!!  All the submitted documents will be photocopies under seal and signed by the legal representative of the institution with the formulation: “The photocopy is consistent with original” TEMPUS 511390 – Environmental Governance for Environmental Curricula  If there will be missing any supporting document (e.g. bank statement, payslip, invoice, boarding pass, etc.) these expenses will be considered as: “ineligible”!!!

19. Exchange looses and gains TEMPUS 511390 – Environmental Governance for Environmental Curricula According the Guidelines for the use of the Grant (point 10.2) exchange losses are considered as ineligible costs. We would like to know, if the exchange gains should be reimbursed to the EACEA agency or used in other project headings (because we did not find that in this Guidelines). This question is very important especially for Belarus partners, because as we have informed agency many times, in this country are huge exchange losses (about 300%).  Exchange losses and gains: You can keep the exchange gains and use them for the benefit of the project. Unfortunately the rules of exchanges losses are strict and should be applied.  All the partners, who have exchange profits, please send Anna as soon as possible the amount of profits from the first period of the project and write official request how would you like to spend the money (because it is mainly for Belarus partners, we suggest to use them for purchasing the rest of equipment according the original proposal).

20. VAT – declaration about eligibility TEMPUS 511390 – Environmental Governance for Environmental Curricula According the Guidelines for the use of the Grant (point 10.2) also VAT is considered as ineligible costs, unless the beneficiary can show that he is unable to recover it according to the applicable national legislation.  The VAT is in general ineligible. Only if you can prove that they have not been able to have exemption or reimbursement of VAT by getting a certificate from the official financial authority for the invoices that have been issued in your country the VAT can be considered as eligible.  We need this kind of document from each country – also from EU countries, because VAT is everywhere: invoices from travel costs and costs of stay, printing and publishing, other costs, etc.).  From Slovakia we have this kind of document from tax bureau – it means, that VAT is considered as eligible costs for all the invoices that have been issued in Slovakia.

21. Co-financing Please, inform P01 UKB about the changes in co-financing, because we have to inform EACEA agency in Brussels!!! TEMPUS 511390 – Environmental Governance for Environmental Curricula Item (acc. original proposal) BudgetCurrent status P01Staff costs16 600,00 EUR16 206,72 EUR P02Travel costs and costs of stay12 500,00 EUR8 832,13 EUR P04Staff costs 4 500,00 EUR1 246,00 EUR P05Staff costs 5 400,00 EUR2 584,00 EUR P06Printing and publishing11 200,00 EUR0,00 EUR P07Printing and publishing11 377,00 EUR 75,00(SC)+900,57(TC)+785,46(PP) =1761,03 EUR P08Printing and publishing 8 190,00 EUR 1329,00 (SC)+ 409,24 (PP) = 1738,24 EUR P09Printing and publishing + Other 4 000,00 EUR 166,96 (TC) = 166,96 EUR P10Printing and publishing17 000,00EUR 143,82 (TC) = 143,82 EUR P11Printing and publishing11 000 EUR 940,25 (TC) + 607,77 (PP) = 1548,02 EUR P12Printing and publishing 9 000 EUR1 632,76 EUR P13Printing and publishing 2 900 EUR 62,00 (TC) + 1 061,21 (PP) = 1123,21 EUR P14Printing and publishing17 000 EUR14 923,62 EUR P15Printing and publishing 1 400 EUR0,00 EUR P16Printing and publishing11 000 EUR0,00 EUR

22. All transactions ≠ EUR must be converted and reported in EUR in the Financial Statement of the Final Report: Which exchange rate? From the date that the second pre-financing is received until the end of the eligibility period: the rate of the month in which co-ordinator of the project P01 UKB received the second pre-financing should be applied. The second pre-financing was received in January 2013 Exchange rates TEMPUS 511390 – Environmental Governance for Environmental Curricula Num. country code Country Alpha country code CurrenciesISO codeRate Currencies quoted daily by the European Central Bank 064HungaryHUforintHUF290,790000 060PolandPLzlotyPLN4,080900 073BelarusBY Belarussian rouble BYR11320,000000 075RussiaRUnew roubleRUB40,230000 072UkraineUAhryvniaUAH10,5372

23. Thank you very much for your attention! TEMPUS 511390 – Environmental Governance for Environmental Curricula