M.D. 2 .I. M anagement, D éveloppement I nternational & I nformatique

1. M.D.2.I. Management, Développement International & Informatique SARA EDF PE PRESENTATION Introduction • SARA: Special Account Régie d’Avance • Budget accounting software to manage the Programme Estimates funded by the EDF. • Designed in accordance with the latest Practical Guide for Programme Estimates funded by EDF • Automatically producing the outputs and reports required by the Practical Guide. GENERAL DESCRIPTION

2. M.D.2.I. Management, Développement International & Informatique CHARACTERISTICS • Accountancy system based on a double entry bookkeeping allowing an analytical and budget analysis. • Environment : Windows XP,Vista, W7 • Stand alone or internal network • Compatible with SARA NAO (the same databases are readable in both SARA NAO and SARA PE). GENERAL DESCRIPTION

3. M.D.2.I. Management, Développement International & Informatique CHARACTERISTICS (2) • Follow-up of the PE( budget commitments, disbursements and various operations). • multicurrency management • Data Protection : 4 levels of passwords • 3 languages(French, English, Portuguese) GENERAL DESCRIPTION

4. Data export /import  in excel format. Printing in pdf and excel format Customized output available (paying) . M.D.2.I. Management, Développement International & Informatique CHARACTERISTICS (3) GENERAL DESCRIPTION

5. M.D.2.I. Management, Développement International & Informatique MAIN WINDOW GENERAL DESCRIPTION

6. M.D.2.I. Management, Développement International & Informatique BASIC FEATURES • Creating the global & individual financial commitments (specifications & budget) • Creating the Contracts and Purchase Orders. • Entering disbursements,various operations and cash flow transactions (transfers, issuing cheques, advances in cash, prefinancing). • Preparing the payment request files & the records of expenditure (Annexes 9 & 10 of the practical guide). GENERAL DESCRIPTION

7. Cheque management (even with multiple allocation) Validation &comments of the expenses and contracts. Follow-up of multiple advances, of inventory goods, of Objectively Verifiable Indicators(OVI); expenses by area and staff member. M.D.2.I. Management, Développement International & Informatique ADDITIONAL CARACHTERISTICS GENERAL DESCRIPTION

8. Management of VAT (even with several rates in the same invoice).VAT is automatically saved as various operation Regional capture of the PE expenses Separate management of small grants M.D.2.I. Management, Développement International & Informatique ADDITIONAL CARACHTERISTICS(2) GENERAL DESCRIPTION

9. M.D.2.I. Management, Développement International & Informatique Project/ Identification Project Identification THE PROJECT

10. M.D.2.I. Management, Développement International & Informatique Project / Financial plan THE PROJECT

11. M.D.2.I. Management, Développement International & Informatique Programme estimates/ Identification IDENTIFICATION OF PROGRAMME ESTIMATES PROGRAMME ESTIMATES

12. M.D.2.I. Management, Développement International & Informatique Programme Estimates / The Budget lines • Entering the Budget Analytical accounts and the General Codes (ie the PCG) • Entering the budget line of the PE : • Budget Account, General account; Budgeted amount) PROGRAMME ESTIMATES

13. M.D.2.I. Management, Développement International & Informatique Programme Estimates/Budget lines PROGRAMME ESTIMATES

14. M.D.2.I. Management, Développement International & Informatique Contracts • 3rd level of commitment • Always linked to a budget line of PE CONTRACTS

15. M.D.2.I. Management, Développement International & Informatique Payments / Structure of the Payments Payments could be: • Either, directly linked to a budget line (payment without contract) • Either linked to a contract (payment of a contract) • Or, directly linked to the financial agreement (cash flow transactions) PAYMENTS

16. M.D.2.I. Management, Développement International & Informatique Payment methods 4 payments methods: • by bank • by petty cash • by cheque (simple or multiple allocation) • by reimbursement of advance PAYMENTS

17. M.D.2.I. Management, Développement International & Informatique Payment methods (2) PAYMENTS

18. M.D.2.I. Management, Développement International & Informatique Payments by cheque Payments by cheque are made in two steps: • Issuing the cheque (cash flow transaction)  • Automatic payment of the cheque (just entering its N°) • Simple or multiple allocation (for payment without contract) • Payments by cheque may concern payments of  invoices VAT included, even multiple allocation. • They may  concern cash flow transactions, payments without contract or payments of contract. PAYMENTS

19. M.D.2.I. Management, Développement International & Informatique PAYMENTS AND CONTRACTS VALIDATION • The project may validate and/or comment their own expenses before sending the payment request and the record of expenditure to the NAO to avoid its rejection) • Unvalidated expenditure will be automatically added in the next record of expenditure if  validated at the moment. • Only the controller can validate or comment the expenses • Validation can be made ​​for a whole period or operation by operation VALIDATION

20. M.D.2.I. Management, Développement International & Informatique Additional monitoring SARA  monitors: • Advances and reimbursement of the advances • Objectively Verifiable Indicators: Qualitative & quantitative objectives; links with the budget line; method based on the logical framework) • Inventories: ‘capital goods’ • supplier’s accounts : monitoring of contracts • Expenses by area and /or staff member. ADDITIONAL MONITORING

21. M.D.2.I. Management, Développement International & Informatique OUTPUT REPORTS we have direct access to two menus of the output reports when a PE is selected. OUTPUT REPORTS

22. M.D.2.I. Management, Développement International & Informatique PAYMENT REQUESTS AND RECORDS OF EXPENDITURE • SARA prepares the 4 types of payment requests (initial allocation, clearing, replenishment, reimbursement). • Clearing and replenishment requests may refer to validated expenditure only or to all expenditure. • Calculation of the amount of the record of expenditure is automatic, as well as the edition of the documents constituting the file. RECORD OF EXPENDITURE

23. M.D.2.I. Management, Développement International & Informatique RECORD OF EXPENDITURE: 17 OUTPUT REPORTS Reference • pages 50 - 55 of practical guide, annexes 9 – 10. SARA produces 17 main output related to the payment request. RECORD OF EXPENDITURE

24. M.D.2.I. Management, Développement International & Informatique THE 2 OUTPUTS OF ANNEX 9 Cover page Estimation of cash requirements Following-up of the initial allocation Note: These two outputs, produced in EXCEL are automatically filled but can be freely modified. RECORD OF EXPENDITURE

25. M.D.2.I. Management, Développement International & Informatique THE 5 OUTPUTS OF ANNEX 10 Cover page 1.Summary table of expenditure by budget heading. 2. Summary table of budget consumption by budget heading 3. Detailed table of budget consumption by budget heading 4. Detailed table of expenditure 5. Statement of reconciliation of the balance of the «programme estimate » bank account RECORD OF EXPENDITURE

26. M.D.2.I. Management, Développement International & Informatique Annexe 10 –Summary table of expenditure by budget heading in (Currency) EXAMPLE

27. M.D.2.I. Management, Développement International & Informatique Annexe 10 – Summary table of budget consumption by budget heading in (Currency) EXAMPLE

28. SARA provides two different detailed tables : The first contains only all the budget items (budget analytical account) The second follows additionnaly, for each  budget analytical account, the budget (by nature of expense). M.D.2.I. Management, Développement International & Informatique Detailed table of budget consumption by budget heading RECORD OF EXPENDITURE

29. M.D.2.I. Management, Développement International & Informatique Annexe 10 – Summary table of budget consumption by budget heading in (Currency) In the example, budget heads don’t go further than the second position but we could go until sixth position. RECORD OF EXPENDITURE

30. M.D.2.I. Management, Développement International & Informatique Annexe 10 – Detailed table of budget consumption by budget item in (Currency) Each budget item is ventilated by general account (= type of expenditure) RECORD OF EXPENDITURE

31. M.D.2.I. Management, Développement International & Informatique Annexe 10 – Detailed table of expenditure in (Currency). RECORD OF EXPENDITURE

32. M.D.2.I. Management, Développement International & Informatique Annex 10 – Statement of reconciliation of the balance of the « programme estimate » bank account The output report is generated in Excel format. The 2 right columns (account at the bank) should be filled manually. The formulas are preprogrammed for T2 to be equal to T1. RECORD OF EXPENDITURE

33. M.D.2.I. Management, Développement International & Informatique Additional output on pages 53-57 of the Practical Guide relative to Annexes 9 and 10 1. Analytical balance sheet 2 & 3. bank ledger and cash ledger 4. Cheque issued not paid 5 & 6. Physical inventory of investment /Perpetual inventory 7. monitoring of the advances-prefinancing. Here are some examples of the most significant output report (following slides) RECORD OF EXPENDITURE

34. M.D.2.I. Management, Développement International & Informatique Practical Guide , page 56 –bank ledger EXAMPLE

35. M.D.2.I. Management, Développement International & Informatique Practical Guide, page 57 : Cheques issued not paid EXAMPLE

36. M.D.2.I. Management, Développement International & Informatique Practical Guide, p56 – 13-List of ongoing contracts : debit = total amount of contract /credit = Payments already done RECORD OF EXPENDITURE

37. M.D.2.I. Management, Développement International & Informatique Practical Guide, p55 – 11-Statement of the monitoring of the advances-prefinancing RECORD OF EXPENDITURE

38. M.D.2.I. Management, Développement International & Informatique Practical Guide , p55 –Perpetual inventory of investments and capital goods RECORD OF EXPENDITURE

39. M.D.2.I. Management, Développement International & Informatique Practical Guide, p55 18-Physical inventory of investment and capital goods MEMOIRE DE DEPENSES

40. M.D.2.I. Management, Développement International & Informatique PRICE OF THE LICENSE SARA FED PE • 1.500 Euro per project and per geographical location, including support & maintenance 1st  year and installation assistance by email. Are available at extra cost - The coding and input of the budget (300 EUR ) • The support-maintenance after the first year (300 EUR per year) • The programming of additional output report, without introducing new data (500 EUR per (simple) output report, or more if more complicated.   TARIFF

41. 1000 euros per Licence SARA REGIONAL and per geographical site to input regional part of the expenses of the DP.. 800 euros per licence SARA NSA REGIONAL and per geographical site, for the entering of justifying expenditure of grant distributed under the Programme Estimates. including support & maintenance 1st  year and installation assistance by email. M.D.2.I. Management, Développement International & Informatique PRICE OF THE AUXILIARY  LICENCE TARIFF

42. Supplement 2.000 Euro for the monitoring of specific commitments (service contracts, supplies, works and grant), the closure of the financial commitments, issuance of paymentorders, and monitoring of NIP. including support & maintenance 1st  year and installation assistance by email. M.D.2.I. Management, Développement International & Informatique PRICE OF THE LICENSE SARA FED NAO TARIFF