Presentation prepared by: Anna MIKLOŠOVIČOVÁ Presentation presented by: Katarína PAVLIČKOVÁ

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

2. TEMPUS 511390 – Environmental Governance for Environmental Curricula The most often occurred mistakes in administrative and financial statements

3. TEMPUS 511390 – Environmental Governance for Environmental Curricula The most often occurred mistakes in administrative and financial statements

4. TEMPUS 511390 – Environmental Governance for Environmental Curricula DOCUMENTATION REQUESTED BY EACEA AGENCY: ACCOUTING ENTRIES EXTERNAL AUDIT

5. TEMPUS 511390 – Environmental Governance for Environmental Curricula DOCUMENTATION REQUESTED BY EACEA AGENCY EXTERNAL AUDIT

6. TEMPUS 511390 – Environmental Governance for Environmental Curricula DOCUMENTATION REQUESTED BY EACEA AGENCY EXTERNAL AUDIT

7. TEMPUS 511390 – Environmental Governance for Environmental Curricula I. Staff costsDocumentation supporting the costs incurred • 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 Academic Administrative • Description of the workperformed by each person. • Fiscal declaration of annual salary when applicable. • Personnel register. • Proof of usual remuneration policy. • 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. TEMPUS 511390 – Environmental Governance for Environmental Curricula I. Staff costsTEMPUS Timesheet

9. TEMPUS 511390 – Environmental Governance for Environmental Curricula I. Staff costs – Sub-contractingDocumentation 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 workperformed by each person. • Fiscal declaration of annual salary when applicable. • Personnel register. • Proof of usual remuneration policy.

10. TEMPUS 511390 – Environmental Governance for Environmental Curricula II. Travel costs and costs of staySupporting documents travel tickets boarding passes invoices Must be retained by KUB!!! copy of national directiveandinternal regulations on the reimbursement rate per km receipts

11. TEMPUS 511390 – Environmental Governance for Environmental Curricula 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 Accommodation 62 €/ night EXAMPLE Together 311 € Local and public transport 8 € Allowance = 434 € Subsistence 39 € / day Budapest – 3 days

12. TEMPUS 511390 – Environmental Governance for Environmental Curricula 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 • Details of per diems claimed (including dates and purposes of visits made) • Proof of usual remuneration policy. Subsistence • 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. TEMPUS 511390 – Environmental Governance for Environmental Curricula 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 submitnationaland internal directives and statutory requirements on which basis were calculated per diem allowances, eventually internal directives adapting rules for travel costs.

14. TEMPUS 511390 – Environmental Governance for Environmental Curricula III. Equipment • Original invoices supporting the costs claimed • Details of the physical location of the equipment items (Fixed asset Register) NO VAT, DUTIES and CHARGES !!! • 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. Additional docs

15. TEMPUS 511390 – Environmental Governance for Environmental Curricula IV. Printing and publishing • invoices, delivery orders, bank statements or other documents proving eligibility of expenses Documents All invoices(originals or certified copies) must be retained by KUB!!! 4 common textbooks financed with the support of P01 UKB • 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: • 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. • 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.

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

17. TEMPUS 511390 – Environmental Governance for Environmental Curricula Administrative overheads • Invoices and agreements supporting insurance costs claimed.

18. TEMPUS 511390 – Environmental Governance for Environmental Curricula !!! 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” • 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. TEMPUS 511390 – Environmental Governance for Environmental Curricula Exchange looses and gains

20. TEMPUS 511390 – Environmental Governance for Environmental Curricula VAT – declaration about eligibility

21. TEMPUS 511390 – Environmental Governance for Environmental Curricula Co-financing Please, inform P01 UKB about the changes in co-financing, because we have to inform EACEA agency in Brussels!!!

22. TEMPUS 511390 – Environmental Governance for Environmental Curricula Exchange rates 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

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