Finantsaruandlus Financial Reporting

Joint Technical Secretariat

Seminar on Reporting

Financial report/Finantsaruanne

Financial report is a part of Interim report template and includes:

Finantsaruanne on vahearuande vormi osa ja sisaldab:

Sheet X “Expenditures” Leht X “Kulutused”

Sheet XI “Sources of funding” Leht XI “Rahastamisallikad”

Sheet XII “Interest” Leht XII «Intress»

Sheet XIII “Revenue” Leht XIII «Tulud»

Form is pre-filled according to latest Full Application Form

Vorm on eeltäidetud vastavalt viiamsele esitatud

täistaotlusvormile

2

Expenditures

3

Only “Real Spending “and “Expenditure forecast”

sections should be filled in by Beneficiary.

Expenditure forecast should be prepared for the period of

next 12 months and will be taken into consideration during

calculation of next advance payment amount.

Kulutused

4

Toetusesaaja poolt peavad olema täidetud ainult

“tegelikud kulud” ja “kuludeprognoos”.

Kuludeprognoos tuleb koostada järgmise 12 kuu kohta ja

võetakse arvesse järgmise ettemakse summa arvutamisel.

Sources of funding

5

Sources of funding can be reported according to actual source, however according to Article 15.1 of General Conditions, calculation of next advance payment amount will be made applying percentage set out in Article 3.2 of Special Conditions

Rahastamisallikad

6

Rahastamisallikaid võib esitada vastavalt tegelikule allikale, kuid artikkel 15.1 Üldtingimuste järgi, võetakse järgmise ettemakse summa arvutamisel arvesse artikkel 3.2 Eritingimustes sätestatud protsent.

Interest income/Intress

7

Bank interest from advance payments must

be indicated separately from other project

incomes and revenue Ettemaksest saadud panga intressid peavad olema eraldi välja toodud muudest projekti sissetulekutest ja tuludest.

Revenue / Tulu

8

Possible sources of revenue:

fee for participation in project’s events

fee for using equipment bought within the project fee for using premises financed through Direct local costs etc. Võimalikud tuluallikad:

projekti ürituste osalemise tasu projekti raames ostetud seadmete kasutamise tasu ruumide kasutamise tasu, mis on rahastatud läbi otseste

kohalike kulude jne.

Reporting currency / InForEur

9

For reporting costs made in other currencies except EUR, the

conversion into EUR shall be done at the rate made up by the average

of the rates published in InForEur for the reporting period.

http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm

NB. Always use the exchange rate with four decimals. The resulting Euro amount should appear in the financial report with two decimals.

Valuutakurss aruandes/ InForEur

10

Aruande kulutused, mis on tehtud muudes valuutades kui euro, tuleb

konventeerida eurodeks kasutades keskmist kurssi, mis on avaldatud

InForEur kodulehel vastava aruande perioodi jooksul.

http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm

NB. Kasuta alati vahetuskurssi 4 komakoha täpsusega. Aruandesse tuleb saadud summa eurodes märkida kahe komakoha täpsusega.

Reporting currency / InForEur

11

Average rate is/ keskmine määr on 0.7088

The average rate is rounded to 4 decimals

Keskmine määr on ümardatud 4 kohta

peale koma

250 LVL : 0.7088 = 352.71 EUR

Resulting amount (money) in EUR is

rounded to 2 decimals

Saadud summa (raha) eurodes on

ümardatud 2 kohta peale koma

AverageKeskmine

0,7088

March 0,7093

April 0,7088

May 0,7081

June 0,7080

July 0,7093

August 0,7093

September 0,7087

October 0,7092

Example for LVL to EUR conversion / Näide LVL konverteerimine euroks

Monthly rates are given in the table/ kuu määrad on toodud tabelis

Valuutakurss aruandes / InForEur

12

Average rate is/ keskmine määr on 39,8196

The average rate is rounded to 4 decimals

Keskmine määr on ümardatud 4 kohta

peale koma

5 000 RUB : 39,8196 = 125.57 EUR

Resulting amount (money) in EUR is

rounded to 2 decimals

Saadud summa (raha) eurodes on

ümardatud 2 kohta peale koma

AverageKeskimne

39,8196

March 39,0475April 38,9600May 38,8750June 40,5650July 41,1430

August 39,3690September 40,5622

October 40,0350

Example for RUB to EUR conversion/ Näide RUB konverteerimine euroks

Monthly rates are given in the table / kuu määrad on toodud tabelis

Supporting documents for Report

13

Payment Option 1 Payment Option 2

Interim Report with Request for Payment

Interim Report+ request for payment;+ list of Financial and

Supporting documents;+ printout of project

account

Interim Report + request for payment;+ expenditure verification

report

Interim Report without Request for Payment

-

Interim Report+ list of Financial and

Supporting documents;+ printout of project account

Final Report

Final Report + request for payment;+ expenditure verification

report

Final Report + request for payment;+ expenditure verification

report

Täiendavate dokumentide loetelu

14

Makseviis 1 Makseviis 2

Vahearuanne ettemaksu taotlusega

Vahearuanne+ ettemaksu taotlus;+ täiendavate

dokumentide loetelu;+ projekti konto väljatükk

Vahearuanne+ ettemaksu taotlus;+ kulude kontrolli aruanne

Vahearuanne ilma ettemaksu taotluseta

-

Vahearuanne+ täiendavate dokumentide

loetelu;+ projekti konto väljatrükk

LõpparuanneLõpparuanne + ettemaksu taotlus;+ kulude kontrolli aruanne

Lõpparuanne+ ettemaksu taotlus;+ kulude kontrolli aruanne

List of Supporting documents

Template is available at Programme’s web page

www.estlatrus.eu

Home/ Programme/ Project Implementation/ Seminar

Downloads/ “Beneficiaries&Partners Seminars”

Direct link:

http://www.estlatrus.eu/uploaded_files/2ND%20CALL/Semina

rs/List_of_Support_docs.xlsx

Partners own templates also can be used

15

Täiendavate dokumentide loetelu

Vorm on saadaval Programmi kodulehel www.estlatrus.eu

Home/ Programme/ Project Implementation/ Seminar

Downloads/ “Beneficiaries&Partners Seminars”

Otsene aadress:

http://www.estlatrus.eu/uploaded_files/2ND%20CALL/Semina

rs/List_of_Support_docs.xlsx

Võib kasutada vormi, mida Partnerid ise on koostanud

16

Project account printout

Grant Contract Special Conditions Art.7.3.3.“In case, where no expenditure verification report is required the Beneficiary has to provide a list of the financial and supporting documents covering the respective period and a printout of the project account showing project's income and expenditure and payments received in the period of the current Interim Report.”

If only part of payments is made within the project, please prepare additional summary of actual Project expenditures, mentioning at least:

• payment date, payment order, account No.• Total payment amount, project’s expenditure part.

17

Projekti konto väljavõte

Toetuslepingu eritingimused Art.7.3.3 Juhul kui ei ole nõuet esitada kulude kontrolli aruannet peab toetusesaaja esitama loendi finants ja tõendavatest dokumentidest, mis hõlmavad vastavat perioodi ning väljatüki projekti kontost, mis näitab projekti tulusid, kulusid ja saadud makseid vastavast aruandlus perioodist.

Kui ainult osa makseid kontolt tehakse projekti raames, siis palun koosta lisa kokkuvõte tegelikest kuludest, märkides ära:

• makse kuupäev, maksekorraldus, konto number.• makse kogusumma, projekti kulude osa.

18

Expenditure verification report

Should be prepared in accordance with model EVR -

annex 3 to the annex VII to GC.

If EVR covers period of more than one Interim report,

EUR exchange rates used in previous reports should

be left unchanged.

Auditor of the project can be rejected if its

performance is poor.

19

Kulude kontrolli aruanne

Tuleb koostada vastavalt toetuslepingu lisa VII toodud

lisas 3 kulude kontrolli aruande näidisele.

Kui kulude kontrolli aruanne hõlmab rohkem kui ühte

vahearuande perioodi, siis euro vahetuskurss mida

kasutati varasemates aruannetes tuleb jätta

muutmata.

Projekti Audiitor võidakse tagasi lükata kui aruande

täitmine on halb.

20

JTS contacts /ÜTS kontaktid

Thank You for Your attention!

Tänan tähelepanu eest!

www.estlatrus.eu

Email: info@estlatrus.eu

Phone: +371 6750 9524

Address: Ausekla Str. 14-3, Riga

21