activity report and payment claim manual nov...

Activity Report and Payment Claim Manual

NWE Joint Technical Secretariat24 Boulevard Carnot

59800 LILLE Tel: +33 (0)3 20 78 55 00Fax: +33 (0)3 20 55 65 95

E-mail: [email protected]: www.nweurope.org

November 2003

Activity Report and Payment Claim Manual November 2003 1

CONTENTS

Introduction 2The Activity Report 3

I. General Project Data 3II. Reporting Phase 3

III. Executive Summary 4IV. Implementation of the Action Plan 4V. Changes in the Implementation Schedule 5

VI. Planned Milestones for the Following Phase 5VII. Monitoring of Output Indicators, Expected Results and Impacts 6

VIII. Contact Details 6IX. Date and Signature of the Lead Partner 6

The Payment Claim 7Submission of the Payment Claim 7 Preparation Costs 8 Interim Payment Claims 8

Final Payment Claim 8

Audit of the Payment Claim 8 Audit of Swiss partners involved in NWE projects 9 Assessment of the Payment Claim 10 Monitoring of Claimed Expenditure and Expenditure Forecasts 10 Budget Line Modifications (BLMs) 10 Revised Application Forms (RAFs) 10 Grant Rates 11 Exchange Rates 12Completing the Payment Claim Form 13

A. General Project Data 13B. Eligible Expenditure and ERDF Applied for per Partner 14C. Eligible Expenditure and ERDF Applied for per Investment 15D. Declaration and Signature 16E. Forecast Expenditure for the Coming Six Months 16

Completing the Verification of Expenditure Sheets 17 Partner Staff Budget Line 17 Other Budget Lines 18

Checklist 20


INTRODUCTION

Activity Reports and Payment Claims must be submitted to the Secretariat twice a year at the end of June and the end of December throughout the lifetime of the project. These two documents form the basis of the monitoring and assessment of a project’s progress. The additional purpose of these documents is to foresee and overcome potential difficulties and delays in the implementation process. They also allow the Secretariat to monitor expenditure and to ensure that regular payments are made to the project via the Lead Partner. The deadlines for submission of the Activity Report and the Payment Claim are 31st December and 30th June of each year. As the Lead Partner will need some time to collect all necessary documents and fill in the forms, the reporting period can obviously not be 1st January – 30th June and 1st July – 31st December. It is up to the partnership to agree upon a reporting procedure and to set internal deadlines to ensure that the documents reach the Secretariat on time. For example, a partnership might decide on a reporting period from 1st June to 30th November and 1st December to 31st May, which would allow one month for processing the documents. One original copy of the two documents should be submitted together with the listed supporting documents as annexes. Within the Secretariat, the Finance Unit will assess the Payment Claim while the Project Development Unit assesses the Activity Report. If necessary, the Secretariat might ask the responsible persons within the project for further clarification and/or additional information. Once these two documents have been deemed satisfactory, the corresponding amount of ERDF funding will be paid to the Lead Partner according to the payment procedure agreed between the National Authority of the Lead Partner and the Managing Authority of the Programme.


THE ACTIVITY REPORT The Activity Report provides an overview of the progress achieved in implementing the Action Plan. Lead Partners are advised to keep their report concise and straightforward. All relevant supporting material should be listed in the report and copies included in a set of annexes. The main text of the report should summarise the implementation of the actions and the outcome in a few sentences. Lead Partners will be provided with an electronic version of the form specifically adapted to their project. This form must be completed and returned to the Secretariat in a printed-out and signed version as well as in electronic format. Please complete each box, but avoid writing in the grey areas. Should extra space be needed, it is possible to expand the boxes, but no more space than is indicated in the form should be used. Owing to unforeseen circumstances, it may be necessary to depart from the initial content of the approved, finalised application. If this concerns only minor changes, explanation and justification can be given in the Activity Report. In case of changes in the Implementation Schedule, for example the postponement or prolongation of an action, section V of the Activity Report can be used to explain. However, please note that the total duration of the project cannot be extended without prior discussion with the Secretariat. Should projects have to depart from the originally approved Action Plan, the Secretariat must be contacted. If only minor changes are involved, they may simply be described in the Activity Report. For more serious changes, however, Lead Partners will have to submit a revised application for approval by the relevant National Authority and the Secretariat. These more significant changes include, for example, a change in the partnership, an omission or a considerable change of the nature of an action. In any case, please contact the Secretariat as soon as any changes are foreseen, to check whether or not to submit a revised application. I. GENERAL PROJECT DATA This section will be completed by the Secretariat in accordance with the information provided in the Application Form. The Secretariat should be informed immediately if any of this information is wrong or out of date. II. REPORTING PHASE The Lead Partner must complete the following information: • Activity Report Number

Activity Reports should be numbered in consecutive order. • Total Number of Phases

Please indicate the total number of phases foreseen in the project, noting that each phase lasts six months.

• Date of Submission

Please indicate the date of submission of the Activity Report


• Reference Date

Please indicate the start and end date of the reporting phase for this Activity Report.

III. EXECUTIVE SUMMARY A general presentation of the main achievements of the relevant phase should be provided here. Summarise the main actions and the links between them, as well as the main results and findings of the phase. Besides summarising the actions carried out, this section should be used to comment on the experience of co-operating transnationally, particularly the added value and common benefits derived from working within the partnership, the lessons learned at this stage of the project and any innovative processes or outputs. Difficulties experienced in the management, co-ordination and implementation of the project should also be described. Please also explain any possible steps taken to redirect the project or refine its content and implications for the subsequent phases. Please note that the box can be expanded, but that the summary should not exceed two pages. IV. IMPLEMENTATION OF THE ACTION PLAN A separate box should be completed for each action carried out either partly or in full during this phase. For those actions that will be carried out over more than one phase, a box must be filled in for each relevant phase. Copy and paste the boxes for as many actions as necessary. • Action Number, Action Title, Planned Results/Outcome

This should be filled in according to the Action Plan (Annex I of the Application Form).

• Description of how the action was implemented

Please report on how the action was carried out, what steps were taken, who was involved, etc.

• Description of the concrete outcomes/results achieved

Describe the main outcomes and results achieved by the respective action. • Justification for any deviation from the original Action Plan

If the project had to depart from the approved Action Plan (Annex I of the Application Form) or did not attain the announced outcomes/results, please use this box to provide explanation and justification. If this includes significant changes, please contact the Secretariat as a revised Application Form might have to be submitted.

• Supporting Annexes

Annexes should be provided to give evidence of the actions carried out. Supporting Annexes should include: • Minutes of all meetings held • Proceeding or minutes of seminars and conferences • Copies of PowerPoint presentations • Reports produced within the project • Planning documents produced


• Copies of publicity material • Press cuttings • Documentation on realised investments • CD-ROMs or videos produced within the project • Any other documents illustrating the described action All supporting annexes must be listed in the report and be numbered. Numbers and labels should be clearly visible on the documents themselves in order to ensure an easy system of cross-referencing. It must be obvious which supporting annexes correspond to which actions. If possible, please present the documents in a folder or in electronic format on a CD-ROM. Please note that all supporting annexes mentioned should be sent with the Activity Report. If a specific document is not ready and has to be sent later, please justify this and indicate when it will reach the Secretariat.

V. CHANGES IN THE IMPLEMENTATION SCHEDULE Due to unforeseen circumstances, it may be necessary to depart from the initial Implementation Schedule of the finalised and approved Application Form. If this is the case, a revised Implementation Schedule should be included with the Activity Report. Please use an electronic version of the Implementation Schedule of the approved Application Form (Annex II). Indicate the changes on this form, print it out and attach it to the Activity Report. Use the track change tool or colours to make changes clearly visible. • Revised Implementation Schedule submitted (yes/no)

Please indicate whether or not a revised Implementation Schedule has been submitted with the Activity Report.

• Comment/Justification

If the project had to depart from the initial Implementation Schedule and a revised one has been submitted, please use this box to comment upon the changes and give justification for them.

VI. PLANNED MILESTONES FOR THE FOLLOWING PHASE Accompanying the Activity Report for the completed phase, a detailed description of the planned milestones for the next six-month phase must be included. The Lead Partner must complete: • Title

Please enter a title for the respective phase of the project. • Strategic Focus

Please enter the main objectives of this phase. • Actions Involved

Please describe briefly the actions which will take place during this phase and indicate the numbers according to the Action Plan.

• Month 1/Month 2/Month 3/Month 4/Month 5/Month 6


Please describe briefly the main activities and outputs that are planned each month.

• Comments

Please use this box to offer a justification if the project departs from the Implementation Schedule set out in Annex II of the approved Application Form or the revised Implementation Schedule submitted with the Activity Report. Any further comments on the forthcoming phase the Lead Partner wishes to communicate should also be included in this box.

VII. MONITORING OF OUTPUT INDICATORS, EXPECTED RESULTS AND IMPACTS For each of the target values specified in Annex IV of your Application Form, please indicate the value attained so far. Use the comments section for any comments or justification if necessary. • Planned

This is the value given in your finalised and approved application. This section will be completed by the Secretariat using the information from the Application Form.

• Attained

This is where the values attained so far should be completed. • Comments/Justification

Please use this box if the Lead Partner wishes to comment on the values or give justification if attained values are much higher or lower than the planned values.

VIII. CONTACT DETAILS Please give contact details of the person responsible for this report. This person should be able to answer questions related to the report and provide the Secretariat with any additional information required. IX. DATE AND SIGNATURE OF THE LEAD PARTNER The name and position of the person who signs the Activity Report must be clearly stated. Preferably, this should be the person who counter-signed the Grant Offer Letter. Any other person signing the report should be properly entitled to commit and act on behalf of the Lead Partner organisation. A copy of the Activity Report showing the original signature must be submitted to the Secretariat. Where this section has not been completed, the report will not be processed by the Secretariat and payments will be delayed.


THE PAYMENT CLAIM This section is divided into three parts: the first part will deal with general information regarding the submission of the Payment Claim; the second part explains how to complete the Payment Claim Form correctly; and the third part explains how to complete the Verification of Expenditure sheets correctly. Submission of the Payment Claim In order to apply for an instalment of ERDF funding, an audited Payment Claim Form, accompanied by Verification of Expenditure Sheets, must be submitted to the Secretariat together with an Activity Report. The Secretariat provides the Lead Partner with an electronic version of the Payment Claim Form tailored to the individual project and templates for the Verification of Expenditure Sheets. These must be used for all requests for payment, including preparation costs, and must be completed and returned to the Secretariat in both a hard, signed version and an electronic version. As stated in the Grant Offer Letter, the Lead Partner is financially responsible for the project as a whole and he alone is accountable to the NWE Programme for the project accounts. Therefore, even if the management and co-ordination of the project has been sub-contracted to a project co-ordinator, the Lead Partner is responsible for preparing, checking and signing the Payment Claim and the Activity Report. The Payment Claim and the Activity Report must be submitted twice a year on 30th June and 31st December. These deadlines do not apply to claims for preparation costs which can be claimed as soon as the Grant Offer Letter has been signed by all parties.

Only expenditure actually incurred, i.e. expenditure relating to payments effected by the project partners and supported by receipted invoices or accounting documents of equivalent probative value must be reported on the payment claim1. Verification of Expenditure Sheets must also be submitted for each partner for each budget line and, if necessary, the Secretariat may ask the Lead Partner to send invoices or accounting documents to the Secretariat in order to support the accuracy of the information provided in the Payment Claim Form and Verification of Expenditure sheets. The Lead Partner has to make sure that expenditure stated in the Payment Claim has not been included in a previously submitted Payment Claim. The amounts claimed in the Payment Claim Form must be always new and must never be cumulative. The Lead Partner must receive either the original documents or copies, certified by an authorised auditor, of all supporting documents relating to partner accounts. Depending on agreements made within the project partnership, it is the responsibility of each partner to send these copies to the Lead Partner at the same time as the corresponding accounting statements or payment claims. It is the responsibility of the Lead Partner to ensure that the financial and accounting 1 “Reported” because it is not necessary to attach the relevant invoices to the payment claim. However the invoices included in the claim must be listed in the verification of expenditure sheets.

The reference document for the assessment of the Payment Claim is either the Application Form annexed to the Grant Offer Letter, or subsequently approved Revised Application Forms, hereinafter known as the “Approved Application”.


statements drawn up by his partners are reliable and, in particular, that each partner applies all the obligations relating to the project’s management. In addition, the Lead Partner must be informed of the name and contact details of person responsible for authorising and certifying expenditure within each partner organisation. These details must also be shown clearly as part of the Audit Trail. The expenditure reported in the Claim does not have to include all the expenditure paid out by project partners in the six months preceding the submission of the Claim. Part of the expenditure can be reported in a later Claim. However, the amount of reported expenditure per Payment Claim should be in line with the annual expenditure forecast set out in the approved Application Form (breakdown per budget line/per year, section 5.3 of the Application Form). Preparation Costs A Payment Claim for preparation costs, corresponding to the amount given in the Application Form can be submitted by the Lead Partner once the Grant Offer Letter has been signed by all parties. The auditing and certification procedures for the preparation costs claim are the same as those for other payment claims. Following signature of the Grant Offer Letter, the Secretariat will provide the Lead Partner with a Payment Claim Form with which to claim Preparation Costs. Interim Payment Claims Two payment claims must be submitted to the Secretariat to request an instalment of ERDF funding every year. Each payment claim must be audited by a fully qualified and authorised auditor either internally, by an auditor from a functionally independent organisational unit within the Lead Partner organisation, or externally. In addition, the information sent to the Lead Partner by each partner must be certified by the partner’s internal auditor and, at individual partner level, all invoices should be checked by the partner auditor. Final Payment Claim The project’s final payment claim must be audited by an external, independent, fully qualified and authorised auditor. In addition, the information sent to the Lead Partner by each partner must be certified by the partner’s internal auditor and, at individual partner level, all invoices should be checked by the partner auditor. In addition to the requirements for interim payment claims, the auditor will be required to examine the project as a whole and provide both an opinion and a full report on the overall project accounts and outputs. He must also be satisfied that the ERDF grant and match funding have been disbursed by the Lead Partner in accordance with the breakdown given in the Grant Offer Letter. For the certification of the entire expenditure of the project by the final auditor, the Lead Partner will receive an additional and specifically tailored final Payment Claim Form from the Secretariat. Audit of the Payment Claim The accuracy of the information provided by the Lead Partner in the Payment Claim has to be certified by a fully qualified and authorised auditor, responsible for assessing the financial management of the project. The auditor has to certify that the expenditure incurred in accordance with the provisions in the Grant Offer Letter, the Community Structural Funds regulations, in particular Commission Regulations 1685/2000 and 1145/2003 regarding eligibility rules, the Audit Guidelines produced


by the Secretariat and relevant account and audit regulations of the partner’s country. These requirements apply equally at both partner and Lead Partner level. Interim payment claims must be audited by a fully qualified and authorised auditor either internally, by an auditor from a functionally independent organisational unit within the Lead Partner organisation (i.e. not by the project’s Financial Manager), or externally. The final Payment Claim has to be audited by an external, independent certified auditor. In addition, the Member States responsible for the NWE Programme may request further annual or final audits, in which case Lead Partners will be made aware of these requirements at the earliest possible opportunity. The main role of the auditor is to look at all invoices and payments relating to the project and to certify that they are correct and acceptable as a basis for the Payment Claim in accordance with the relevant European and national regulations. At individual partner level, all invoices should be checked by the partner auditor. The auditor of the payment claim at both partner and Lead Partner level should record the checks which have been carried out whilst certifying the claim. This applies in particular for the reality of “deliverables”. The auditor should check carefully that expenditure is only reported on one Payment Claim. The external auditor must submit a final audit report to the Secretariat with the final Payment Claim. The report will show the results of the final audit checks covering all expenditure incurred and claimed by the project. An additional auditor’s declaration will be included in the final Payment Claim Form. A template for this declaration will be sent by the Secretariat to the Lead Partner. Audit of Swiss partners involved in NWE projects

Slightly different audit procedures have to be considered for partners from Switzerland if they are involved in the project. Swiss partners, like all other project partners, have to submit expenditure statements to the Lead Partner for inclusion in each payment claim as the Swiss partner’s expenditure is also part of the total project budget. This means that Swiss partners also have to send copies of their invoices to the Lead Partner. The expenditure incurred by a Swiss partner needs to be included under this partner’s section of the payment claim form, but with a grant rate of 0% as Swiss partners are not entitled to receive ERDF funding. In addition, the input of Swiss partners also has to be detailed in each Activity Report. Expenditure statements of Swiss partners are audited centrally by the Swiss National Authority (Bundesamt für Raumentwicklung / Office Fédéral du Développement Territorial) meaning that the expenditure statement sent by the Swiss partner to the Lead Partner does not have to be separately audited. For interim payment claims, the Lead Partner’s auditor is required to give an opinion on the correctness of the expenditure incurred and claimed by all partners, but a separate audit declaration for expenditure incurred by the Swiss partner is not necessary. For the external audit of the final payment claim, the Lead Partner’s external auditor is invited to contact the Secretariat for a copy of the Swiss audit declaration which will cover all expenditure incurred by the Swiss partner during the lifetime of the project. Further information is available from the Secretariat or from the contact for the INTERREG IIIB NWE Programme within the Swiss National Authority (currently Mrs. Silvia Jost, e-mail address: [email protected]).


For complete information regarding the audit of payment claims, please refer to the INTERREG IIIB NWE Project Audit Guidelines available from www.nweurope.org. Assessment of the Payment Claim The Payment Claim will be assessed by the Finance Unit of the Secretariat. The Secretariat will confirm receipt of the Payment Claim to the Lead Partner. The Lead Partner shall indicate a contact person in the Payment Claim (Lead Partner’s signature) for any questions related to the assessment of the Payment Claim. In theory, this should be the project’s Financial Manager as detailed in the approved Application Form. After the completion of the assessment of the Payment Claim, the payment must be authorised in accordance with the procedure agreed between the National Authority of the country of the Lead Partner and the NWE Programme Managing Authority. Once the payment is authorised, the amount of ERDF grant approved will be paid by the NWE Programme Paying Authority, the Caisse des Dépôts et Consignations, to the Lead Partner. Once authorisation of the payment has been given, the Lead Partner will be notified by the Secretariat. At the same time, the Secretariat will send an updated spending profile for the project indicating to the Lead Partner, for example, the ERDF funds already paid out and the ERDF available for the remainder of the duration of the project. Monitoring of claimed expenditure and expenditure forecasts ERDF budget commitments at Programme level are made on a yearly basis. If a ‘tranche’ (or part of it) is not spent by the end of the second year following the year of commitment (N+2), it is decommitted (i.e. withdrawn) by the European Commission in line with Article 31, paragraph 2 of Council Regulation 1260/1999. As a result, and in order to manage Programme spending, the Secretariat has to monitor closely project spending profiles and enforce tight control mechanisms. This is one reason why projects must report to the Secretariat twice a year on expenditure and implementation progress by submitting Payment Claims and Activity Reports. In addition, the Lead Partner must include an estimate of expenditure covering the next six months in each Payment Claim. This forecast is not a ‘binding commitment’ for future claims but its aim is to obtain additional information for a realistic assessment of the overall spending profile of the project. Regular submission of spending forecasts, based on planned expenditure by all partners, may facilitate the overall financial management of the project. If actual expenditure is significantly lower than the annual expenditure forecast, the Secretariat may ask the Lead Partner to submit a new expenditure forecast for approval. In some cases, this may involve a Revised Application Form. Budget Line Modifications (BLMs) During project implementation, it may be necessary to change the breakdown between budget lines of the budget of the approved Application Form. Increases to individual budget lines of more than 20% must be submitted and justified to the Secretariat using a Budget Line Modification form. As it is not possible to increase the amount of ERDF funding committed to the project, other budget lines have to be


modified accordingly in order not to alter the amount committed in the Grant Offer Letter. Such modifications must be approved in writing by the Secretariat. The Lead Partner is asked to contact the Secretariat if they deem a Budget Line Modification necessary in order to receive a Budget Line Modification request form. Please note that only two Budget Line Modifications are permitted throughout the duration of the project. Budget Line Modification requests are only necessary if a change of more than 20% occurs before submission of the final Payment Claim. If modifications are to take effect with the final Payment Claim, written justification must be enclosed with the final Payment Claim. In this case, the Secretariat will assess the Budget Line Modification together with the final Payment Claim. Revised Application Forms (RAFs) Amendments to the approved application which could result in the need for a Revised Application Form (for example, a change of partnership, action plan or the annual expenditure forecast compared with the approved Application Form) should be discussed with the Secretariat at the earliest opportunity and will be assessed on a case-by-case basis. If these amendments lead to a significant change in the objectives, spirit or partnership of the approved application, a Revised Application must be submitted for approval. Such an approval could lead to a reduction of the total ERDF funds committed to the project (see section 4.5.3 in the Guidelines for Project Promoters). Please note that only two Revised Application Forms are permitted throughout the duration of the project. If necessary, the Secretariat will provide the Lead Partner with an amended Payment Claim form once the Revised Application Form has been approved. Grant Rates The NWE Programme area consists of both Objective 1 and Non-Objective 1 regions. Within Objective 1 regions, projects can receive a maximum of 75% ERDF funding compared with a maximum of 50% ERDF in Non-Objective 1 regions. In addition, some regions are considered as ‘phasing out Objective 1’ and will continue to receive Objective 1 support until either 31st December 2005 or 31st December 2006 (see Articles 3, 6 and 29 of Council Regulation 1260/1999). In principle, expenditure incurred by Non-Objective 1 partners will always receive up to the maximum level of support for Non-Objective 1 regions, whereas expenditure incurred by Objective 1 partners receives up to the maximum level of Objective 1 support. As a result, it is important that funds allocated to Objective 1 and Non-Objective 1 partners are administered separately, since it is not possible to shift incurred costs from Non-Objective 1 to Objective 1 partners in order to maximise the ERDF contribution. However, in case of physical investments only which are implemented in Objective 1 regions by Non-Objective 1 partners, up to the maximum level of Objective 1 support may be granted for expenditure incurred in the Objective 1 region by a Non-Objective 1 partner. As a consequence, the Payment Claim allows for project partners to show the exact breakdown between expenditure incurred in Objective 1 and Non-Objective 1 regions for physical investments.


Maximum ERDF grant rates are summarised in the following table:

Objective 1 Non-Objective 1 In general 75% maximum 50% maximum Investment in infrastructure generating substantial net revenue (*) 40% maximum 25% maximum

Investment in firms (*) 35% maximum 15% maximum Exchange Rates The Payment Claim must be always completed in Euros (please refer to the Guidelines for Project Promoters, section 2.3.3). Payments to Lead Partners will be made in Euros and expenditure will be monitored by the Secretariat in Euros. The currency issue for partners located outside the Eurozone must be decided before the project is started as all statements from the Lead Partner to the Programme Secretariat must be completed in Euros. It is recommended that the issue is dealt with in a contract between the Lead Partner and the other Partners. There are two options to choose from: • Project partners convert their expenses from their national currency into Euros

and these converted figures are used by the Lead Partner to fill in the Payment Claim Forms. Individual partners have two options for converting their expenses to Euros. They can either: a) Use the average monthly exchange rate given by the Commission of either

the month the invoice was paid, or the month the invoice was submitted to the Lead Partner;

b) Use the market exchange rate of the day the invoice was paid. • Project partners send their figures to the Lead Partner in their national currency

and the Lead Partner converts these figures into Euros to fill in the Payment Claim Forms. In this case, the Lead Partner must use the average monthly exchange rate given by the Commission of the month the payment claim is submitted to the Secretariat.

The average monthly exchange rate given by the Commission for conversion between Sterling and the Euro is available from: http://europa.eu.int/comm/budget/inforeuro/index.cfm?fuseaction=currency_historique&currency=72&SearchField=&Period=2003-7&Delim=,&Language=en.

However, under no circumstances can the total amount of ERDF grant paid to the project exceed the amount set out in the Grant Offer Letter.

The Lead Partner must inform the Secretariat of the chosen option in the covering letter when submitting the first Payment Claim. This option must be used for the entire duration of the project.


Completing the Payment Claim Form The Payment Claim Form consists of five different sheets: A. General Project Data B. Eligible Expenditure and ERDF Applied for per Partner C. Eligible Expenditure and ERDF Applied for per Investment D. Declaration and Signature E. Forecast Expenditure for the Coming Six Months Sheet A, General Project Data contains important information about the project, including the name of the Lead Partner and the start and end dates of the project. Most of this data is already completed by the Secretariat on the basis of the information provided in the Application Form. Sheet B, Eligible Expenditure and ERDF Applied for per Partner, shows the expenditure claimed by each partner for the reporting period. The Lead Partner uses this sheet to claim ERDF assistance for eligible expenditure incurred by each of the project’s individual partners. Sheet C, Eligible Expenditure and ERDF Applied for per Investment, is used by projects which have incurred expenditure for investments envisaged in the approved Application Form. Eligible investment expenditure must be claimed for each investment indicated in ‘Annex VII - Detailed Investment Sheet’ of the approved Application Form. The accuracy of the information provided by the Lead Partner has to be certified by the Lead Partner and the auditor on sheet D, Declaration and Signature. Sheet E, Forecast Expenditure for the Coming Six Months, the Lead Partner must submit an estimate of project expenditure that will be claimed, and the ERDF applied for, in the next Payment Claim.

In order to complete the Payment Claim Form correctly, the Lead Partner should follow the advice given below for each sheet of the Payment Claim Form and consult the Project Audit Guidelines for information regarding the eligibility of expenditure. A. General Project Data

The following information is completed by the Secretariat in accordance with the data given in the approved Application Form: • Project Number • Project Title • Name of the Lead Partner • Country of the Lead Partner • Project Start and End Dates

If any of the information provided in the Payment Claim Form is wrong or inconsistent, the Form is not properly signed and dated, the claim can not be processed by the Secretariat and this will delay the transfer of ERDF funds. As a result, it is very important to complete the form correctly!


• Date of Signature of the Grant Offer Letter • Indicative Project ERDF Grant Rate • Amount of ERDF funding committed in the Grant Offer Letter • Amount of match funding • INTERREG IIIB NWE Total Project Budget

The following information will be calculated automatically: • Summary Total Certified Eligible Expenditure • Total ERDF Applied for The following fields have to be completed by the Lead Partner: • Payment Claim Form Number

The number of the submitted Payment Claim Form has to be filled in. The first Payment Claim submitted by the project will be Payment Claim Form N°1 (usually the Payment Claim for Preparation Costs).

• Date of Submission The date of submission is the date the Payment Claim is sent to the Secretariat by the Lead Partner.

• Reference Date One of the given options must be selected. The month (30th June or 31st December) and the year during which the Payment Claim is submitted must be indicated. If the Payment Claim is for Preparation Costs, the corresponding option must be chosen.

• Bank details for the transfer of ERDF funds The details of the bank account into which ERDF funds will be transferred must be completed by the project. All requested information has to be given, as it is required by the Programme Paying Authority in order to complete the transfer of ERDF funds to the project and the bank details given must match those given in the approved Application Form. If bank details have changed, a letter justifying the change, signed by the person who signed the Application Form, or the person holding now the same position in the Lead Partner organisation must be sent to the Secretariat.

B. Eligible Expenditure and ERDF Applied for per Partner This sheet shows the claimed eligible expenditure per budget line per partner. The ERDF applied for by each partner will be calculated automatically by multiplying the eligible expenditure for each partner by the relevant grant rate. The following fields have to be completed by the Lead Partner: • Name of each Partner

If any of this information is incorrect, the Lead Partner must inform the Secretariat immediately.


Numbering of the partners must be the same as in the approved Application Form (see section 5.2 of the approved Application for partner numbers).

• Certified eligible expenditure for each partner per budget line (excluding

Investments) This is the amount of eligible expenditure per budget line, certified by a fully qualified and authorised auditor, incurred by each individual partner during the reporting period. Expenditure incurred for investments will be calculated automatically per partner as a result of the information added on sheet C. Please refer to the Project Audit Guidelines for more information regarding the eligibility of expenditure.

The total amount of ERDF funds claimed by the project will be calculated automatically and indicated in the summary table of sheet A. C. Eligible Expenditure and ERDF Applied for per Investment Eligible expenditure claimed for each of the investments indicated in Annex VII of the approved Application Form must be included in sheet C. The following information must be completed for each Investment: • Description • Exact Location • Type of Investment

Select one of the three options: investment generating net revenue; investment in firms; other investment.

• Partner Number

See section 5.2 of the approved Application for partner numbers. • Partner Name

Select the number of the partner responsible for the investment as given in the approved Application.

• Eligible expenditure per budget line per Investment

This has to be indicated depending whether the expenditure was incurred in an Objective 1 area or in a Non-Objective 1 area and refers to the amount of eligible expenditure, certified by a fully qualified and authorised auditor, incurred per

If there is any difference between the ERDF grant rates indicated for each partner in the Payment Claim Form sent by the Secretariat and the ones established in the approved Application Form, the Secretariat should be informed immediately.

The information given in these fields must correspond exactly with the information given in the approved Application Form. If there is any change of the description, location or partner responsible for the investment during project implementation, the Lead Partner must contact the Secretariat immediately. This is extremely important for physical investments as the location of the investment, rather than the location of the partner, determines the Grant Rate for the investment.


investment during the reporting period. Please refer to the Project Audit Guidelines for more information regarding the eligibility of expenditure.

• “Free Lines” If used in the approved Application Form, these have to correspond exactly for each individual investment.

The ERDF applied for per budget line will be calculated automatically for each investment. D. Declaration and Signature The following information must be completed by the Lead Partner: • Contact details of the person responsible for the Payment Claim

The name and address of the person responsible for the Payment Claim must be completed. This person will be contacted by the Secretariat if there are any queries relating to the Payment Claim. In theory, this should be the project’s Financial Manager as detailed in the approved Application Form.

• Date and Lead Partner’s Signature

The name and position of the person who signs the Payment Claim on behalf of the Lead Partner must be clearly stated. Ideally, this should be the person who counter-signed the Grant Offer Letter. Any other person signing the report must be properly entitled to act on behalf of the Lead Partner organisation. The original signature of the Lead Partner must appear on the copy of the Payment Claim submitted to the Secretariat. If not signed properly, the claim will not be assessed by the Secretariat and payment to the Lead Partner will be delayed.

• Auditor’s Declaration

The original signature of the auditor must appear on the copy of the Payment Claim submitted to the Secretariat. If attached, a final audit report must also be signed by the auditor.

E. Forecast Expenditure for the Coming Six Months An estimate of project expenditure that will be claimed, and the ERDF applied for, in the next Payment Claim must be completed for each budget line. This estimate will vary depending on the breakdown of expenditure between Objective 1 and Non-Objective partners and regions. Additional comments about the forecast, in particular if the actual and estimated expenditure deviate from the annual expenditure forecast given in the approved Application Form, should be given in the comments box.

Please state clearly the name and the title of the person signing on behalf of the Lead Partner and indicate the date of signature.

Please state clearly the name and the title of the auditor and indicate the date of signature.


Completing the Verification of Expenditure Sheets As a result of a request from the French body responsible for auditing the NWE Programme, partners must include itemised lists showing details of all the invoices included in the payment claim when submitting a payment claim form. These lists can either be in the format of the template (Verification of Expenditure sheets) provided by the Secretariat or in a similar format designed by the partners themselves. Whichever format is chosen, all required information must be given and it must be clearly shown how the partner totals per budget line given in the payment claim form have been arrived at. The two templates provided for the Verification of Expenditure Sheets differ slightly. One template should be used exclusively for the ‘partner staff’ budget line and the other should be used for all other budget lines excluding partner staff. Partner Staff Budget Line The following fields have to be completed by the Lead Partner/Partner: • Payment Claim Number / Reference Date / Project Number and Title

This information must be the same as that given on the front of the accompanying Payment Claim Form.

• Partner Name and Country

A Verification of Expenditure Sheet must be completed for each partner and for each budget line. The partner’s full name as it appears in the approved Application Form and their country must be completed.

• Sequence Number

This should be the chronological number given to each invoice detailed in the sheet (i.e. the first invoice is number 1; the second is number 2 etc).

• Internal Number

Any internal accounting or book-keeping system numbers allocated to the invoice by the partner should be given.

• Invoice Date / Invoice Paid Date

Details of the month the salary refers to and the date it was paid must be given. • Name / Function

The relevant member of staff’s name (as it appears on their payslip) must be completed along with a brief description of the tasks or role they are carrying out for the project.

• Monthly Employer’s Cost

The total cost to the employer of employing the member of staff should be given. This figure should include salary, tax and employer’s contributions to national social security schemes according to national regulations.

• Pro-Rata Employment

The amount of time spent working on the project by the member of staff must be completed as a percentage of their working time. This must be supported by timesheets for staff which do not work for the project on a full time basis.


• Eligible Monthly Salary This figure should be the result of multiplying the monthly employer’s cost by the amount of time spent on the project (pro-rata employment).

• Comments

Any comments relating to the amounts listed or the invoices included, and of relevance to the payment claim, should be given.

Other Budget Lines The following fields have to be completed by the Lead Partner/Partner: • Payment Claim Number / Reference Date / Project Number and Title

This information must be the same as that given on the front of the accompanying Payment Claim Form.

• Partner Name and Country

A Verification of Expenditure Sheet must be completed for each partner and for each budget line. The partner’s full name as it appears in the approved Application Form and their country must be completed.

• Budget Line

Select the appropriate budget line from the drop-down options: • Preparation • External Experts and Consultants • Travel and Accommodation • Meetings, Seminars & Publicity • Equipment • Investments • General Costs

• Sequence Number

This should be the chronological number given to each invoice detailed in the sheet (i.e. the first invoice is number 1; the second is number 2 etc).

• Internal Number

Any internal accounting or book-keeping system numbers allocated to the invoice by the partner should be given.

• Invoice Date / Invoice Paid Date

The date the invoice was issued by the supplier and the date it was paid by the partner must be entered.

• Supplier

The name of the supplier issuing the invoice must be given. • Description

A brief description of the goods or services provided and their relevance to the project should be given.

• Invoice Total

This amount should include VAT, regardless of whether or not the VAT was paid by the partner.


• Paid Amount

This amount should be how much was paid by the partner, excluding VAT if it is reclaimed at any stage.

• Eligible Amount

This should be the amount which is eligible for inclusion in the payment claim as certified project expenditure. It may not be the same as the amount paid since the full value of the invoice may not be entirely eligible as project expenditure.

• Comments

Any comments relating to the amounts listed or the invoices included, and of relevance to the payment claim, should be given.


CHECKLIST BEFORE SUBMITTING THE ACTIVITY REPORT AND PAYMENT CLAIM

One paper and one digital version of the completed Activity Report and Payment Claim Form are submitted to the Secretariat.

ACTIVITY REPORT

All relevant sections have been completed.

All Annexes mentioned in the Activity Report are included.

The Activity Report is signed and dated by the Lead Partner. The name of the person signing the Report is stated clearly.

PAYMENT CLAIM

All the relevant fields in sheet A, General Project Data have been completed.

For all partners, eligible expenditure incurred in the reporting period has been indicated in sheet B, Eligible Expenditure and ERDF Applied for per Partner.

Eligible expenditure has been indicated in sheet C, Eligible Expenditure and ERDF Applied for per Investment for each Investment listed in Annex VII of the Application Form.

Sheet D, Declaration and Signature has been signed and dated by the Lead Partner. The name of the person signing the Claim is clearly stated.

Sheet D, Declaration and Signature has been signed and dated by the Auditor. The name of the auditor is clearly stated.

Sheet E, Forecast Expenditure for the Coming Six Months, has been completed.

Verification of Expenditure Sheets are included for each partner and for each budget line.

For the final Payment Claim, a final report drafted and signed by the external auditor is attached.

activity report and payment claim manual nov...

Documents