1. Meeting with Financial Controllers 08 November 2018, Kaunas
Common mistakes
Meeting with Financial Controllers
08 November 2018, Kaunas

2. CONTENT Certificate (checklist & verification of costs) Report
Procurement documentation
Communication

3. CERTIFICATE General information & checklist
General section filled in (sections ‘FC Report’ and ‘Partner information’ in FC profile)
Checklist filled in correctly:
answers specified
comments for answers ‘No’ provided in English
all answers confirmed

4. CERTIFICATE Verification of costs
Verified costs are ticked “Verified by FC”
Sitting ducks from previous periods are checked
For deducted costs correction type and comments shall be provided in List of Expenditure
and in Certificate section ‘Description of finding, observation and limitations’

5. CERTIFICATE Verification of costs
Costs postponed for clarification “sitting ducks” are NOT ticked as “Verified by FC”, comments are provided in List of expenditure and in Certificate section ‘Description of finding, observation and limitations’. For sitting ducks ‘FC Difference’ cannot be specified.
Do not forget to include “Sitting ducks” from previous periods – enter “FC expenditures, press “Show all waiting to be verified, including open expenditures from other reports”

6. CERTIFICATE Verification of costs
Write comment in Certificate if PP has overreached costs planned under BL. This will be a signal to JS that changes in the project budget might be needed.
Verification of preparation costs (report for 0 period):
FC checklist should be filled in (even for 0 costs) if report was submitted to FC
Lump sum for preparation costs under BL3 shall not be checked against supported documents
Preparation costs for technical documentation under BL6 must be checked and supported with documents

7. CERTIFICATE Verification of costs
If PP is registered outside the programme territory mark all reported costs as expenditure outside the programme territory
Specify information about on-spot visit to partner in section ‘FC Report’ and attach report to section ‘Attachments’

8. CERTIFICATE Verification of costs
When reverting Partner report to Project partner for correction remove tick “Verified by FC” from items of costs that need to be corrected.
To upload missing documents in report, make or instead of reverting back whole report
Missing documents must be uploaded in the report to ensure complete audit trail

9. CERTIFICATE Verification of costs
Follow sequence of actions to issue certificate:
Certificates issued under incorrect order of actions might be invalid.
1. Verify costs
2. Fill in checklist, press ‘Finish Cheklist
3. Fill in sections ‘FC Report’ and ‘Partner
4. Press ‘Check FC work’
5. Press ‘Finalize FC work’
6. Check if information is correct in FC certificate
7. Press ‘Finalize FC work and issue certificate’

10. New in eMS
Means that changes in project were approved after report was generated.Thus, during verification of the report last approved application form has to be used that is available in Reporting section.
New financial overview tables in section ‘Project living tables’

11. New in eMS
Possibility to download ALL attachments from Partner reports with one click
Possibility to download ALL attachments from ‘List of expenditure’ with one click

12. REPORT Report sufficiently filled in:
Information in report gives clear understanding on implemented activities/deliverables and justifies reported expenditure
All supporting documents are available in eMS to justify expenditure
Reported costs are clearly described in ‘List of expenditure’ (Name of service/goods provider, Link to project).
Descriptions of minor changes (deviations) in PPs reports are provided
If report is not properly filled in, it has to be reverted to PP for correction

13. REPORT Content and quality of deliverables match Application form
Communication requirements respected
Additionally requested documents attached to report and communication with PP stored in FC section ‘Attachments’
Use of sitting duck option
Modification request settled

14. PROCUREMENT Correct procedure was applied
Full procurement documentation available in eMS and checked by FC
Conducted contract meets procurement documents
Product/service availability & quality
Provided goods/services meet contract
Full acceptance documentation
Procurement subject matches planned in Application form

15. COMMUNICATION Communicate with partners:
between PP and FC
Communicate with partners:
Ask questions and set deadlines for answers
Attach communication in eMS
Communicate problems & questions to JS