1. IONAS Project Guidelines for Financial Reporting Roberta Rebesani Officer in charge of International Relations City of Venice Kick-off meeting Ancona 2/3 July 2004

2. IONAS Project - Guidelines for Financial Reporting INTERACT Financial System IONAS Budget IONAS Payment Procedure Guidelines for the Financial Reports

3. INTERACT FINANCIAL SYSTEM LP= Lead Partner – City of Venice PP= Project Partner

4. INTERACT FINANCIAL SYSTEM Management and Control System FIRST LEVEL CONTROL Each partner identify an auditor independent from the operation activities for certification of expenditure,carried out following national regulations Each Member State (MS) shall confirm the competence of the first level auditor to the Interact Managing Authority SECOND LEVEL CONTROL Sample checks to verify expenditure declarations in place made by a control bodies assigned by the Financial Control Group (FCG), composed of representative of the financial control authorities of the MS

5. IONAS BUDGET Total cost of the Project: 980.000,00 € Contribution ERDF: 420.000 € Contribution of EU partners: 420.000 € Contribution of NON EU partners: 140.000 €

6. IONAS BUDGET

7. PAYMENT PROCEDURE 1.The LP and the PPs implement their activities by advancing their foreseen financial contribution 2.The PPs keep the accounts of their expenses with all the original invoices/documents proving expenditure (as explained in the following slides) 3.Each assigned auditor certifies the expenditures of the LP and the PPs 4.Every 6 months the PPs send a Report of the activities and of the expenses incurred, attaching the original invoices or certified copies to the LP

8. PAYMENT PROCEDURE 5.The LP collects all the Reports and the invoices 6.The LP sends the documentation to the Managing Authority and to the INTERACT Secretariat and makes a refunding request to the Paying Authority 7.The Managing Authority controls the eligibility of the expenses and the Paying Authority refunds the LP of the total co-financing quota (FESR) 8.The LP receives the contribution and distributes the refunding sums to the PPs

9. Budget Heading: PERSONNEL Under this heading each PP records the working hours spent on the project activities by its staff. The working hours will be recorded in standard timesheets that the LP will send to the PPs. Personnel costs for each PP are 20.000,00 € to be distributed in 30 months. Exception: the two technical partners OkoB. Plan Wien and EIC Koper whose personnel costs are 10.000,00€.

10. Budget Heading: PERSONNEL ELIGIBILITY Partners: 1 Director 2 Officers OkoB. Plan Wien and EIC Koper: 1 Officer Cities on Water: 1 Project Manager Part-time 1 Assistant Project Manager City of Venice: 1 Director 2 Officers 1 Assistant Project Manager

11. Budget Heading: PERSONNEL 1. LETTER OF ASSIGNMENT Each PP will appoint the Director and the 2 Officers that will implement the project activities by a Letter of Assignment. The Letter of Assignment will indicate the following data: - Names of the Director and of the Officers - Their position and functions in the project - Foreseen hours to be spent on the project (in 30 months) - Salary rate per hour for each of them

12. Budget Heading: PERSONNEL 2. TIMESHEETS Each PP records the working hours spent every month on the project by the Director and the 2 Officers together with a brief description of activities. Every timesheet will have to be signed both by the working officer and by the Director.

13. Budget Heading: PERSONNEL 3. REPORTING FORM Each PP completes the Form that will be given to them by the LP with all the requested data: - Names of the Director and the Officers - Number of hours dedicated to the project per month - Hourly salary rate - Total amount of staff costs for the project per month

14. Budget Heading: PERSONNEL 4. PAY SLIP or PAY PACKET Every person involved in the project is asked to sign his own pay slip or pay packet in order to declare that the payment of the salary has actually been made

15. Budget Heading: PERSONNEL 5. PROOF OF TAXES PAYMENT BY THE PP The Project Partner has to demonstrate the full respect of its national law for social assistance, by proving the payment of social security charged and taxes to its employees.

16. Budget Heading: MEETINGS, CONFERENCES Only 5 partners will be in charge of this item: 1. City of Venice 2. City of Ancona 2. City of Koper 3. City of Brindisi 5. City of Thessaloniki They will organize a kick off meeting, 3 technical meetings and the Final Conference.

17. Budget Heading: MEETINGS, CONFERENCES ELIGIBILITY These partners will record under this heading the following expenses: - room hire - coffee break - interpreting services if needed - translations - printing - photocopies - etc.

18. Budget Heading: TRAVEL AND ACCOMMODATION Each EU partner covers its own costs for travel, accommodation and subsistence, according to Annex 2 to the budget of the project. Six EU Partners will also cover the same costs for the NON EU partners, according to the foreseen IONAS budget (see Annex 2 of the Budget). Non EU Partners will ask for refunding of its travel expenses to the Partner foreseen in Annex 2, sending original invoices

19. Budget Heading: TRAVEL AND ACCOMMODATION ELIGIBILITY 1. Travel: -PP are asked to always choose the cheapest means of transport to reach the meetings -PP are asked to always choose public services (from the airport to the city hosting the meeting) - PP are asked to use taxis only if they can declare that there was no other public transport to reach their destination

20. Budget Heading: TRAVEL AND ACCOMMODATION ELIGIBILITY 2. Subsistence: -The project budget will cover costs for the lunches and dinners of the participants for 3 days. -All extras (bar, telephone, pay tv, extra services, etc) will be personal expenses.

21. Budget Heading: TRAVEL AND ACCOMMODATION 1. Each partner advances the sum according to the budget 2. Each partner keeps the following documents: - Original Train ticket / Plane ticket + Boarding pass - Original invoice of the Hotel - Original receipts of the Restaurants - Original Bus Ticket / receipt of the Taxi

22. Budget Heading: PROMOTION AND PUBLICATION This item foresees the production of materials for the promotion of the project activities and results. Each EU partner will contribute to the project promotion but the overall coordination of these activities will be managed by the LP.

23. Budget Heading: PROMOTION AND PUBLICATION ELIGIBILITY Under this heading the following expenses are included: - IONAS Database foreseen in Action 1(Venice Port Authority in collaboration with other partners) - IONAS Booklet on EMAS foreseen in Action 2 (City of Ancona in collaboration with other partners) -Website, Newsletters, Depliants, Brochures, Panels

24. Budget Heading: EXTERNAL EXPERTISE Only 4 partners will be in charge of this item: - City of Venice will contract the four networks (Marco Polo GEIE, Forum of Adriatic an Ionian Cities, Adriatic Port Community, Hellenic Port Association) - Eurosportello Veneto will contract an expert for the quality label feasibility study - OkoB. Plan Wien will contract an expert on EMAS certification - Venice Port Authority will contract an expert for the date base development

25. Budget Heading: EXTERNAL EXPERTISE ELIGIBILITY Appointment of an expert (natural or legal person) by a contract containing at least the following information: - Name and CV - Detailed activities and outputs - Hours dedicated to the project (for natural person) - Hourly salary rate (for natural person) - Total amount

26. Budget Heading: EXTERNAL EXPERTISE The partner selects and contracts the external expert The partner sends the following documents to the LP : - Copy of the contract between the partner and the external expert - Signed invoice - Timesheet of the external expert - Report of the activities

27. Budget Heading: OTHERS International Centre Cities on Water will support the LP and the PPs for Project and Financial Management. LP will pay 9.000,00 € to the International Centre Cities on Water for this activity. Each EU partner will provide 4.500,00 € as a contribution to the International Centre Cities on Water’s activity. Eurosportello Veneto, OkoB. Plan Wien, Euro Info Centre Koper (being technical partners) and NON EU partners will NOT provide such an amount.

28. CONTACT THANK YOU FOR YOUR ATTENTION For any additional information, please contact: Roberta Rebesani Officer in charge of International Relations City of Venice Tel: +39 041 2700 811 Fax: +39 041 2700 890 E-mail: international.relations@comune.venezia.itinternational.relations@comune.venezia.it