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Financial reporting Finantsaruandlus

Seminar for Auditors 25 April 2012 Tartu, Estonia. Audiitorite seminar 25 aprill 2012 Tartu, Eesti. Financial reporting Finantsaruandlus. Joint Technical Secretariat / Ühine Tehniline Sekretariaat. Expenditure verification report Kulude kontrolli aruanne.

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Financial reporting Finantsaruandlus

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  1. Seminar for Auditors 25 April 2012 Tartu, Estonia Audiitorite seminar 25 aprill 2012 Tartu, Eesti Financial reportingFinantsaruandlus Joint Technical Secretariat / Ühine Tehniline Sekretariaat

  2. Expenditure verification report Kulude kontrolli aruanne Payment option 1/ Makseviis valik 1 (grant < 300 000 EUR and implementation period < 18 month) EVR is needed only when submitting the final report NB! Request of payment must be accompanied by the narrative and financial report and list of expenditures prepared by the Beneficiary (use JTS prepared template) (toetus< 300 000 EUR ja rakendamise periood< 18 kuud) Kulude kontrolli aruanne on vaja esitada vaid koos lõpparuandega. NB!Maksetaotlus tuleb koostada koos tegevus- ja finantsaruandega ning kulutuste nimekirjaga toetusesaaja poolt (kasutades ÜTS-i koostatud vormi) 2

  3. Expenditure verification reportKulude kontrolli aruanne Payment option 2/ Makseviis valik 2 (grant > 300 000 EUR or implementation period > 18 month) EVR must be submitted with every request for payment and with the final report. (toetus> 300 000 EUR võirakendusperiood> 18 kuud) Kulude kontrolli aruanne tuleb esitada iga järgmise maksetaotlusega ja koos lõpparuandega. 3

  4. Financial reportingFinantsaruandlus GrantContractSpecialConditions 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.” Toetuslepingu eritingimusedArt.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 aruandlusperioodist. 4

  5. Financial reportFinantsaruanne Financial report is a part of Interim report template and includes: Sheet X “Expenditures” Sheet XI “Sources of funding” Sheet XII “Interest” Sheet XIII “Revenue” Form is pre-filled according to latest Full Application Form Finatsaruanne on osa vahearuande vormist ja sisaldab: LehtX «Kulutused» Leht XI «Rahastamisallikad» Leht XII «Intress» Leht XIII «Tulud» Vorm on eeltäidetud vastavalt viimase täistaotlusvormiga. 5

  6. ExpendituresKulutused Only “Real Spending “and “Expenditure forecast” sections must be filled in by Beneficiary Toetusesaaja poolt peavad olema täidetud ainult “tegelikud kulud” ja “kulude prognoos”. 6

  7. Sources of fundingRahastamisallikad Sources of funding ratio must be in line with Project Application Form and Grant Contract Rahastamisallikate suhe peab olema kooskõlas projektitaotluse vormi ja toetuslepinguga. 7

  8. Interest incomeIntress Bank interest from advance payments must be indicated separately from other project incomes and revenue Ettemaksest saadud panga intresse tuleb näidata eraldi teiste projekti sisetulekute ja tuluda all. 8

  9. RevenueTulud • 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 üritustel osalemise tasu • projekti raames ostetud seadmete kasutamise tasu • ruumide kasutamise tasu, mis on rahastatud otsestest kontori kuludest jne. 9

  10. Supporting documentsTõendavad dokumendid EXPENDITURE VERIFICATION REPORT (model EVR - annex 3 to the annex VII to GC) KULUDE KONTROLLI ARUANNE (vormKKA – lisa 3 kuni lisa VII toetuslepingus) OR/ VÕI 10

  11. Supporting documents Tõendavad dokumendid Printout of the project account and list of the financial and supporting documents covering the respective period (please use template prepared for projects with payment option 1) Väljatükk projekti kontost ning loend finants- ja tõendavatest dokumentidest, mis hõlmavad vastavat perioodi (kasutada vormi mis on koostatud projektide makseviisi valik 1 kohta) 11

  12. JTS contactsÜTS kontaktandmed Thank You for Your attention! www.estlatrus.eu Email:info@estlatrus.eu Phone: +371 6750 9520 Address: AuseklaStr. 14-3, Riga Tänan tähelepanu eest! 12

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