EEA FINANCIAL MECHANISM 2009
2014 NGO Programme
–
Slovenia
DRAFT
GUIDELINES for project reporting
Extract from the document »Navodila za izvajanje in
poročanje za prejemnike donacije na Javnem razpisu 2013 za
SREDNJE in VELIKE projekte«
Structure of the report
The interim and final report have a technical (narrative) and financial part.
Reporting forms are located in two files:
1. The form for narrative report in a Word file and
2. Forms for financial reporting in Excel file
The report should be completed in the following order in the registrar (not bound)
1. Cover
2. Statement of the beneficiary (STATEMENT)
3. The substantive project report (File: Contents)
4. Annex to the substantive report (evidence of activities performed, the products of the project)
5. The financial report on the project (Summary of expenditure, Forms OBR-1a-1b OBR, a, b, 2, 3 and
4) with evidence of expenditure, Statement of VAT, reallocation of funds, contracts)
The submission of evidence can be simplified by only attaching one bank statement for multiple
payments and marking them with a text-marker.
All submitted documents, which are copies of originals (invoices, payslips, bank statements,
contracts, ...) must be labeled with 'COPY of the original "and signed by the person responsible.
NARRATIVE REPORT
The basic guideline in preparing the substantive part of the report is to present concrete information
on achievements during the reporting period as well as providing a clear picture of the state of the
project.
Content report provides a basis for checking the eligibility of project expenditure. This means that
the expenditures listed in the financial report must be duly justified in the narrative report.
Implemented activities in the reporting perioid
In accordance with the application (or with the approved changes to the project) describe which
tasks were performed in the given reporting period. Present when, where and how activities were
implemented, who participated in the implementation (eg. the beneficiary, partner, an external
contractor), which increased external costs relate to the implementation and define the activity
status (completed, in progress).
Please also specify which attachments and supporting documents accurately show the progress of
the activities carried out. Attachments should be submitted with the report and properly marked
(eg. Annex to the activity 3.2 - Report of the Conference, ...). If an activity has not yet started in the
given period, please indicate the planned starting date.
Deviation from the plan
If the implementation of the project leads to deviations from the schedule or the planned outputs
and outcomes, explain the reasons and describe how you will react.
The project deviates from the set timetable or the planned outputs and outcomes:
YES / NO (please tick as appropriate).
If yes, please explain the reasons for the differences and explain how you will act in order to achieve
the intended impact by the end of the project and how you intend to conclude the project in
accordance with the contractual deadline.
Problems and lessons learned
Briefly outline other problems, consequences and their impact on the project and your action. also
describe lessons learned, which will be followed in the further implementation of the project.
Describe any other problems that are not listed in the report on the actions and effects achieved but nonetheless affect the implementation of the project. Give reasons and identify any implications
for the project and your action. Also specify and describe new experiences that you have gained
through the implementation of the project and you will use in future work (lessons learned).
Annexes to the narrative report
After the narrative project report, attach the annexes to the narrative report (Form - Content).
Annexes should be classified and labeled in accordance with the number of activities to which they
relate.
After the narrative report, attach products of the project incurred during the reporting period. In
doing so, you are advised to attach the same evidence only once, even if it relates to several
activities.
Mark (write number of activities to which it relates) and fold the evidence in accordance with the
order of project activities. Extensive documents can be attached in electronic form.
Evidence in relation to specific types of activities:
- Production of publications, analysis, brochures, leaflets, printed material, posters (printed and
electronic): attach the original copy of the resultant product,
- Implementation of events (workshops, trainings, meetings, conferences, presentations, press
conferences): invitation, list of participants, the materials presented are also welcome photos from
events,
- Execution of direct action - attach a report on the results obtained, the list of participants, if
relevant, including photos, purchase of equipment or. renovation works - photographs of procured
equipment or renovation work. Equipment / result of the renovation work must be appropriately
labeled so that It is clear that it is co-financed from the funds of the programme. Inspection of
delivered equipment / works will be carried out on the spot.
Remember!
All written materials and products (letters, reports, records, contracts, invitations, publications, lists
of presence, documentation on public procurement websites, brochures, leaflets, publications,
posters, materials for workshops / trainings ...) must be equipped with logos and an indication of the
donor, in accordance with the instructions of the information and publicity.
FINANCIAL REPORT
Eligible costs
In order o be considered eligible, the cost or expenditures incurred by the project must fulfill the
following criteria:
a) they are incurred between the first and final dates of eligibility of a project as specified in the
project contract;
b) they are connected with the subject of the project contract and they are indicated in the
estimated overall budget of the project;
c) they are proportionate and necessary for the implementation of the project;
d) they must be used for the sole purpose of achieving the objective(s) of the project and its
expected outcome(s), in a manner consistent with the principles of economy, efficiency and
effectiveness;
e) they are identifiable and verifiable, in particular through being recorded in the accounting records
of the project promoter and determined according to the applicable accounting standards and
generally accepted accounting principles; and
f) they comply with the requirements of applicable tax and social legislation.
Expenditures are considered to have been incurred when the cost has been invoiced, paid and the
subject matter delivered (in case of goods) or performed (in case of services and works).
Exceptionally, costs in respect of which an invoice has been issued in the final three month of el
igibility are also deemed to be incurred within the dates of eligibility if the costs are paid within 30
days of the final date of eligibility.
The provisions relating to eligibility and ineligibility costs or. expenditure relates both to the costs
associated with implementation of the project as costs associated with the strengthening of the
organization. The latter expenditure must achieve at least 20%
the eligible amount of the grant at the end of the project.
Eligible categories of costs or. expenditures are as follows:
• Staff costs of the project team;
• Travel expenses;
• Costs for external services;
• Other minor direct costs;
• Costs for organizational development
• Administrative costs;
Value Added Tax (VAT)
VAT, which the beneficiary cannot get reimbursed from the state, is considered as justified cost
(beneficiaries and project partners will be asked to provide statements on the status of VAT).
VAT is fully justified:
- If the beneficiary / project partner is identified for VAT purposes
- If the beneficiary / project partner is identified as a taxable person and engages in a project
constituted of non-taxable or / and tax exempted activity for which it has no right to deduct VAT.
VAT is partly justified:
- If the beneficiary is identified as a taxable person and participate in the project, a non-taxableor /
and tax exempted activity for which it has no right to deduct VAT, and a taxable activity for which has
the right to deduct VAT.
For the purpose of reporting the beneficiary as well as its partners must fill-in the form »Statement
of the VAT deductible share«.
Exchange rate
The financial reports must be prepared in EUR. Any expenditure in foreign currency must be revalued
in EUR, using the reference rate of the European Central Bank on the day of the payment. Exchange
rate is available on the website of the Bank of Slovenia - http://www.bsi.si/podatki/tec-bs.asp.
Documents in foreign currency (bills, payroll, etc.) should be dated and exchange rate and the
corresponding value in EUR should be indicated.
Mandatory evidence to be attached to the report:
Personnel cost (for the staff of foreign partners)
- Timesheet – timeline with work carried out in each month with calculation of the eligible
personnel cost - form 1b (Excel).
- payroll of the employee or Statement of personnel cost (Excel)
Cost of work based on civil law contracts for members of the project team (for the staff of foreign
partners)
- Contract in accordance with applicable law;
- Form 1b (accompanied, in the event that the contract price and the amount of work defined on the
basis of the hourly items);
- Receipt or a proof of equivalent probative value;
- Proof of payment;
Travel cost (to accompany Form 2)
-travel warrannt with calculation or an invoice
- evidence of enforcement of travel expenses (tickets, boarding passes, transfer receipts, bills for
parking/fuel etc.)
Proof of payment (bank statement)
External services
- Appropriate legal basis (pro-forma invoice, contract, student referral, etc.).
- Account (if applicable, write to the account is the depreciation rate and depreciation start date);
- Memorandum of hours worked and a short report on the work (in the case that the contract price
and the amount of work defined on the basis of an hourly rate; mandatory in the case of student
work);
- Proof of payment (bank statement);
Other minor direct costs
- Invoice
- Proof of payment
Administrative cost
For the payment of indirect costs the Beneficiaries shall not enclose supporting documents (invoices,
etc.), but the cost must be documented in their accounts and will be subject to verification on the
spot.