Workshop on
Interim Payment request
7th May, 2019
Avenue de Cortenbergh 120, Brussels
Welcome and Introduction
Nicolas Warinsko
General Manager
SDM new Management Team reconfiguration
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GeneralManager
NicolasWarinsko
ChiefStrategyandProgrammeManagement
(SPM)
Mariagrazia LaPiscopia
HeadofPerformanceandFinancing
(PF)
AntoineHottelart
HeadofStakeholderRelations
(SR)
Freek DeWitte
ChiefFinance,PartnershipsandCorporateServices
(FPS)
MarcelSobottka
SDA in the SES: what we are doing and where we stand
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71%of Pilot Common Project (PCP)
deployment completed or in progress
SDA receiving targeted mandates from DG MOVE to help
solving long-term issues related to SESAR deployment
Data Link Services (DLS)
Automatic Dependent Surveillance Broadcast (ADS-B)
111 Completed Projects
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The current portfolio of SESAR deployment
is expected to generate more than € 10 billion
performance benefits in the 2014 – 2030 timeframe
Performance contribution only from the first 100 completed projects
109
221
SDA in the SES: what we are doing and where we stand
Workshop Agenda
9:30 – 10:00 Welcome and Introduction
10:00 – 10:15 Overview on the progress of the Actions DP Implementation
10:15 – 11:00 INEA presentation on Interim payment
11:00 – 11:15 Coffee Break
11:15 – 11:30 FPA Coordination and Compensation fee
11:30 – 14:30 Interim payment request elaboration
• Interim payment process workflow
• SDA Individual Financial Statement
12:45 – 13:45 Lunch Break
• Hints on Individual Financial Statement
• Interim Payment documents
• Supporting Tools
14:30 – 15:00 Sampling Exercise
15:00 – 15:15 Checks and Audits
15:15 – 15:45 Questions & Answers
15:45 – 16:00 Closure of the meeting
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You can ask us any question!
We’d love to make sure we address your most important questions at today’s workshop. Therefore, we’ll be using an online tool that allows you to submit your questions.
To join:
• Simply take out your smartphone and open your browser
• Go to sli.do and enter the event code [#IP75]
• You can now ask questions and upvote the best ones
We will try to address as many questions as possible with relevance for the entire audience.Questions will be answered either today or bilaterally via mail after the workshop.
In any case, all non-confidential questions with a wider relevance & our answers will be madeavailable on sesardeploymentmanager.eu
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Overview on the progress of
the Actions DP
Implementation
Ramon Raposo
SDP Execution Manager
Completed IPs per country by April 2019
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Overall progress of all on-going Actions
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IPs completed in the last reporting period2016 CEF Call Actions
Project number Project title Main Family Project Leader - Contributors
2016_075_AF3_
A
FAB CE wide Study of DAM and
STAM - General Call3.1.4 - Management of dynamic airspace configurations
FABCE Ltd - Austrocontrol; | FABCE Ltd; | Slovenia
Control SCL (KZPS)
2016_075_AF3_
B
FAB CE wide Study of DAM and
STAM - Cohesion Call3.1.4 - Management of dynamic airspace configurations
FABCE Ltd - Air Navigation Services of the Czech
Republic; | Croatia Control; | Hungaro Control; | LPS SR
2016_118_AF5ENAV Network enhancement
toward NewPENS5.1.2 - NewPENS, New Pan-European Network Service
ENAV
2016_089_AF6IT_ITAF ATC control system
moving to i4D6.1.1 - ATN B1 based services in ATSP domain
Italian MOD - ENAV
2016_030_AF6Air Ground Datalink
Implementation6.1.1 - ATN B1 based services in ATSP domain
Slovenia Control SCL (KZPS)
2016_161_AF6_
GND
DLS Implementation Project -
Path 1 "Ground" stakeholders
(GND)
6.1.3 - A.G. and G.G. Multi Frequency DL Network in defined European Service Areas
ENAIRE - Arinc; | Austrocontrol; | Croatia Control; |
DFS; | DSNA; | EANS; | ENAV; | HCAA; | Hungaro
Control; | LFV; | LGS; | MATS; | NAV Portugal; | Oro
Navigacija; | PANSA; | SITA INC BV Netherlands
2016_162_AF6
implementation of data link
services for the atm in fir
warsaw
6.1.1 - ATN B1 based services in ATSP domain
PANSA
2016_163_AF6CPDLC Implementation in the
Riga FIR6.1.1 - ATN B1 based services in ATSP domain
LGS
In the last reporting period (01st April 2018 – 31st December 2018), eight IPs have been successfullycompleted in the framework of 2016 CEF Call Actions (Cluster 1 and Cluster 2).
Moreover, the IP 2016_039_AF4 - “STAM Phase 1 Implementation in Spain”, deployed by ENAIRE hasbeen successfully completed in January 2019.
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IPs going beyond contractual Action timeframe2016 CEF Call Actions
Project number Project title Foreseen End date Main Family Project Leader - Contributors
2016_023_AF1XMAN - Cross-center
arrival management -
Part 2
31/12/20211.1.2 - AMAN upgrade to include Extended Horizon function
DFS - DSNA; | Eurocontrol / NM; | LVNL
2016_150_AF2
_GND
Enablers for Airport
Surface Movement
related to Safety Nets
(GND)
31/12/20212.4.1 - A-SMGCS Routing and Planning Functions
Aéroports De Paris (ADP) - Aéroports de la Côte
d’Azur; | Air France; | Amsterdam Schiphol (SNBV);
| Brussels National; | Copenhagen Airports; | DSNA;
| Dublin Airport; | Flughafen Munchen GmbH; |
Frankfurt International; | Manchester Ringway; |
Naviair; | Roma Fiumicino; | STAL - London
Stansted; | Swedavia
2016 CEF Call Action Cluster 1 – 2 Cost deviation at Action level
In the last reporting period (01st April 2018 – 31st December 2018), two IPs have been postponed beyondthe contractual 2016 CEF Call Cluster 1 Action end date (31st December 2020)
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Action Execution Progress Dashboard 2016 CEF Call Action CL1
Monitoring gate: 15th January 2019 / Reporting period: 1st April - 31st December 2018
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Action Execution Progress Dashboard 2016 CEF Call Action CL2
Monitoring gate: 15th January 2019 / Reporting period: 1st April - 31st December 2018
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INEA presentation
Elisabeth Stroebitzer
Susanne Lanzerstorfer
2018 Interim Payment Claims- SDM Cluster
Elisabeth Stroebitzer
Susanne Lanzerstorfer
CEF Department, C2
INEA
Brussels, 07/05/2019
INEA - Legal basis and requirements
16
INEA Project management life-cycle
Programme Management
Project Initiation
Project Monitoring
Project Closure
• MOVE/INEA• SES Legislation• CEF Regulation• Work Programme/• Call for proposals
• Evaluation of proposals• Preparation of grant
agreements• Signature of grants
• Action Status Reports
• Payment Claims• Modifications• On-site mission
• Final Action report• Payment of the
balance
16
2016 Cluster 1 (2016-EU-TM-0117-M)
• € 194,044,309
2016 Cluster 2 (2016-EU-TMC-0113-M)
• € 3,385,519
€ 200 m
Overview
Expected costs for Interim Financial Statements 2019*
* based on ASR 201917
1.Legal Basis
2.INEA Requirements -Financial Statement in Practice
Overview
18
Requests for interim payments and supporting documents
"The coordinator shall submit a request for interim payment at least every two reporting periods. The request for interim payment shall be submitted within 8 months following the end of the reporting period."
Action 2016-EU-TM-0117-M and 2016-EU-TMC-0113-M:
• Reporting periods 2017/2018: IFS to be submitted by 31/08/2019
• Reporting periods 2019/2020: Final Report to be submitted by 31/12/2021
1. Legal Basis => FPA II.23.2b
19
1.1 Eligible Costs
Eligible costs are costs actually incurred by the beneficiaries (affiliated entities and implementing bodies) which:
• Are incurred during the action duration (exception: costs related to final report); => SGA 2.2
• Are indicated in SGA Annex II;
• Are necessary for the implementation of the Action;
• Are identifiable and verifiable;
• Comply with tax and social obligations;
• Are reasonable, justified and comply with sound financial management principles
1. Legal Basis => FPA II.19.1
20
1.2 Eligible direct costs
22
1. Legal Basis => FPA II.19.2
• Staff costs, costs of travel and related subsistence allowances;
• Costs of consumables, supplies and service contracts; • Costs for equipment for CEF SESAR Calls 2014, 2015 and 2016: "(…) The full costs of purchase of equipment and infrastructure which are treated as capital expenditure are eligible under this call." Depreciation costs are therefore not eligible.
• Costs arising directly from FPA or SGA (dissemination of information, specific evaluation of the action, audits, translations, reproduction; including the costs of requested financial guarantees);
• Duties, taxes and charges paid by the partner; e.g. non-deductible/non-recoverable value added tax (VAT), if beneficiary is not acting as a public authority .
1.2 Eligible direct Costs- Staff costs
✓ Time recording system required
1) Declare actual personnel costs:
✓ Cost of staff must be actual (not average) and should include all tax and social security contributions. Other benefits can be included if actually part of remuneration package. Cost of staff cannot include overheads
2) Declare average personnel costs:
✓ based on the beneficiaries usual costs accounting practices and in compliance with the conditions laid down in Commission Decision C(2016)478
23
SGA 3a)i
SGA 3a)v and 8
1. Legal Basis => FPA II.19.2
•Award to tender offering best value for money or, as appropriate, the lowest price
•Public procurement rules need to be respected (if applicable => check national law, which has transposed the EU Directives)
•For beneficiaries not subject to public procurement rules => sound financial management
1.2 Eligible direct costs - Procurement
24
1. Legal BasisFPA II.19.2FPA II.9
1.3 Ineligible costs• indirect costs;
• depreciation costs;
• return on capital; debt and debt service charges; provisions for losses or debts; interest owed; doubtful debts; exchange losses (depreciation/amortisation costs); costs of transfers from the Commission charged by the bank of a partner;
• costs declared by the partner in the framework of another action receiving an EU grant (double funding);
• contributions in kind from third parties;
• excessive or reckless expenditure;
• costs of land and building acquisition (including expropriation costs);
• deductible/recoverable VAT or when a partner is acting as public authority (Article 14 of the SGA)
1. Legal Basis => FPA II.19.4
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31/08/2019: SDM
Submission of completed file to INEA
10/09/2019: INEA sends sampling
request to SDM
10/10/2019: SDM submits sampling to
INEA
11/11/2019: INEA assesses sampling and
sends any request for
further clarifications
25/11/2019: SDM submits
further clarifications
December: INEA analysis
finished. Payment to take place
before end of the year.
After this deadline no further documents can be submitted
2. INEA requirements - Timeline
Time-line before submission (31/08), please see SDM presentation 25
The request for interim payment shall be accompanied by the following documents:
1. Consolidated Financial Statement (Coordinator)
2. Individual Financial Statements (IFS) (each beneficiary)
3. Certificate on the Financial Statements (CFS) (each beneficiary which is above the applicable thresholds)
4. In case the costs claimed are more than 5% higher than the total costs declared in the ASR, an explanation for this deviation in a separate letter.
5. In case an exception is detected in the "Independent Report of Factual Findings" (CFS) please provide in a separate letter to the Financial Statement clarification, if and how the finding was corrected in the financial statement. If not, please provide information how you will mitigate the finding in future. This will help to speed up the assessment of the payment claim.
=> FPA II.23.2b2. INEA requirements
26
2.1 Individual Financial Statement
=> FPA II.23.2b2. INEA requirements
=> Details in the SDM presentation
2.1 Individual Financial Statement
=> FPA II.23.2b2. INEA requirements
• Items selected for the CFS• Name of the beneficiary, its implementing body(ies) or affiliated
entity(ies) declaring the costs.• Sub-Activity No, implementation project code, task number and cost
category type and the year when the costs incurred. Type of procurement contract, i.e. services OR supplies OR works OR not applicable (for example: personnel costs);
• Short description of the nature of the cost item • Supplier of services, works and/or supplies. • Date indicated by the supplier on the invoice • Unique accounting number • Internal reference number used to identify the specific procurement
contract• Amount excluding VAT (in the currency of the general accounts)• Amount of eligible VAT (only if it is an eligible cost, otherwise leave the
column blank) 28
2.1 Individual Financial Statement –Short description of the nature of the cost item
=> FPA II.23.2b2. INEA requirements
• In the reporting language, i.e. English• INEA needs to be able to understand how the project was
executed and how invoices are related to the project • An invoice should be clearly attributable to an Action. If
only a share of an invoice is claimed please explain the ratio behind it
• In case the invoice date is outside the eligibility period of the Action please explain why costs are considered to be incurred during the Action. Furthermore, the beneficiary must be able to provide evidence upon request
• Travel costs should be declared per person per business trip. In case this is not possible and the costs are grouped, the beneficiary must able to provide the details of those costs in an excel file upon request;
29
Practical guide:
• https://ec.europa.eu/inea/sites/inea/files/practical_help_to_the_implementation_of_article_ii_23_4_final.pdf
• If wrong exchange rate is applied the Interim Financial Statement is not admissible
2. INEA requirements
2.1 Individual Financial Statement –Currency Exchange rates
30
2.2 Certificate on Financial Statement
2. INEA requirements
It is mandatory that the CFS is provided in line with the template. Please make sure that the auditors provide all the required information in all relevant parts.
31
2.2 Certificate on Financial Statement
2. INEA requirements
A. Actual personnel costs and unit costs calculated by the beneficiary in accordance with its usual cost accounting practice (personnel costs, productive hours, hourly personnel rates and the time recording system);
B. Awarded contracts necessary for the implementation of the Action;
C. Costs of providing financial support to third parties (N/A)
D. Other actual direct costs (costs of travel and related subsistence allowances, costs for equipment, infrastructure or other assets, costs of sub-contracting and costs related to land and building acquisition; if eligible)
E. Use of exchange rates
=> Accompanying letter in case of detected exceptions
32
31/08/2019: SDM
Submission of completed file to INEA
10/09/2019: INEA sends sampling
request to SDM
10/10/2019: SDM submits sampling to
INEA
11/11/2019: INEA assesses sampling and
sends any request for
further clarifications
25/11/2019: SDM submits
further clarifications
December: INEA analysis
finished. Payment to take place
before end of the year.
After this deadline no further documents can be submitted
2. INEA requirements - Timeline
Time-line before submission (31/08), please see SDM presentation 33
2.3 Sampling
• After the submission of the Financial Statement, INEA will ask for a sample of invoices, selected in the "Sampling and Procurement table" and might also ask for further clarifications.
• Systematic errors in the sampling can lead to rejections in the financial statement
• A high error rate in the sampling table might lead to the rejection of the cost claim. Therefore, please make sure to provide all requested information
2. INEA requirements
34
A B C D E F G H
Invoice No°
Beneficiary Name of Beneficiary / implementing
bodies / affiliated entity as
mentioned in the Grant Agreement
Type of procurement
(supply / services/ works)
Short description of
the cost claimed
Supplier Unique Accounting
number
Internal reference of
the procurement
contract
Amount excluding
VAT (in the currency of ofthe general accounts)
Amount of eligible VAT
(in the currency of the general accounts)
Amount in EUR (including
eligible VAT)
1 yyy xxxx services qwerty supplier A 1230 3210 100.00 0.00 100.00
I J K L M N O P Q
Date of signatu
re of the
contract
Value of the
(framework)
contract (euros)
Aggregate value of
the (framework) contract
with all subsequent amendments (euros)
Procurement
Procedure at
European or
National level ?
Procedure (open/
restricted/ negotiated
etc.)
Reference of publication(s) in
the Official Journal (contract notice) -also applicable to
framework contracts e.g
2006/S239-255287 of 15.12.2006
Reference of publication(s) in
the Official Journal (contract award notice) -
also applicable to framework
contracts e.g. 2007/S 135-
165254 of 17.07.2007
National law applied
transposes Directive 2004 or
2014 ?
Comments:
choose choose choose
2.3 Sampling & Procurement table
35
2.3 Sampling
• Direct external costs:
- Scanned copies of selected invoices need to be provided. Name the files as per the numbering in the Sampling and Procurement Table, column A (i.e. "sample1.pdf", "sample2.pdf", "sample3.pdf" etc).
- The amounts on the invoice must match the amount indicated in the sampling table. If they don't, please provide the detailed calculation and ratio behind it. Otherwise this item might be rejected.
- For grouped items (i.e. a sum of several invoices), please provide invoices and a detailed overview table of the individual items including the amount of each invoice claimed, and a clear reference to the invoice concerned (e.g. "sample1.1.pdf, "sample1.2.pdf",).
2. INEA requirements
36
2.3 Sampling• Direct external costs - Procurement
- Procurement information needs to be filled in for all contracts in the table (also if not subject to public procurement) – best value for money principle needs to ensured.
- "Blue item" for in-depth procurement check:Provide contract notice, the contract award notice and a copy of the synthesis evaluation report or equivalent documents. In case of Framework contracts please provide the initial contract notice, contract award notices and corresponding reports.
• Staff costs:
- Beneficiary might additionally be requested to provide a declaration on staff costs. The total amount in the staff cost declaration shall match the amount in the sampling table.
2. INEA requirements
38
Changes after the submission of the IFS:- Sampling table altered - Costs corrected as compared to the
initially submitted payment claim: As the sample should provide INEA with assurance on the overall correctness of the cost claim, such a correction might lead to the overall rejection of the cost claim. The beneficiary needs to prove that the correction is not a systematic mistake.
- IFS corrections after the official submission shall be avoided. If indispensable such a correction needs to be made against the officially submitted IFS and the items concerned must be clearly highlighted.
- Such a correction can only lead to a reduction of costs but not to an increase (otherwise the payment claim for the overall Action and for all beneficiaries would need to be rejected and the sampling procedure would need to be re-started).
2.3 Sampling
2. INEA requirements
38
31/08/2019: SDM
Submission of completed file to INEA
10/09/2019: INEA sends sampling
request to SDM
10/10/2019: SDM submits sampling to
INEA
11/11/2019: INEA assesses sampling and
sends any request for
further clarifications
25/11/2019: SDM submits
further clarifications
December: INEA analysis
finished. Payment to take place
before end of the year.
After this deadline no further documents can be submitted
2. INEA requirements - Timeline
39
2. INEA requirements
• Based on the Sampling information INEA might request further clarifications.
• INEA can only take into considerations documents and clarifications which are received on time. Clear deadline given by INEA to be respected.
• As SDM as Coordinator needs to consolidate the documents of all beneficiaries, please comply with all deadlines set by SDM.
2.4 Further Clarifications
40
31/08/2019: SDM
Submission of completed file to INEA
10/09/2019: INEA sends sampling
request to SDM
10/10/2019: SDM submits sampling to
INEA
11/11/2019: INEA assesses sampling and
sends any request for
further clarifications
25/11/2019: SDM submits
further clarifications
December: INEA analysis
finished. Payment to take place
before end of the year.
After this deadline no further documents can be submitted
2. INEA requirements - Timeline
41
2.5 Duty to keep documents
=> FPA 27.22. INEA requirements
The partners shall keep all original documents, especially accounting and tax records, stored on any appropriate medium, including digitalised originals when they are authorised by their respective national law and under the conditions laid down therein, for a period of five years starting from the date of payment of the balance for the action concerned.
42
Appeals • An appeal is a formal request for payment ("invoice"). In case
beneficiaries disagree with the rejection of costs and can provide new evidence proving the eligibility of costs, an appeal can be submitted.
An appeal must be submitted by the Coordinator and contain the following elements:
• Exact amount contested per beneficiary
• Clear references to the rejected invoices, which are contested
• Clear justification on the substance ("We disagree" is not sufficient)
• New evidence as supporting documents
• The coordinator should collect and summarise them and officially submit an appeal (one appeal per Action). indicating the total amount subject to the appeal for the Action and per beneficiary and per rejected item.
2. INEA requirements
43
For more information
http://ec.europa.eu/inea/en
@inea_eu
Look for INEA!
[email protected]@ec.europa.eu
44
FPA Coordination and
Compensation Fee
Marcel Sobottka
Chief Finance, Partnerships & Corporate Services
In an effort to continue to secure the high-quality and
workload with regard to the role of FPA Coordinator the
FPA Coordination Fee will need to increase as well as
establishing a Compensation Fee!
As anticipated during the Annual events held in November and December 2018, the
increased number of Actions, IPs and IPPs leads to higher complexity, and therefore
the execution of coordination activities is needed. In this respect, SDM had to re-consider
its funding scheme as clarified within the Internal Cooperation Agreement (ICA).
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Current Funding Scheme / Mechanism of SDM
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SDM ActivitiesFunding Streams
DG MOVEProgramme
Support
FPA Coordination
Activity 1INEA IP Grants
(up to 50%)
FPA Coordination Fee
(at least 50%)
According to the
payment schedule
of IP SGAs(no more than the 80%
before the Action closure)
Paid with by rention
from the first
payment to be
received
(upon signature of
the IP SGA)
Future Funding Scheme / Mechanism of SDM
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SDM ActivitiesFunding Streams
DG MOVEProgramme
Support
FPA Coordination
Activity 1INEA IP Grants
(up to 50%)
FPA Coordination Fee
(at least 50%)
Compensation Fee
According to the
payment schedule
of IP SGAs(no more than the 80%
before the Action closure)
To be increased!
New Fee to be
defined
To be newly
established!
Paid pro-quota by all
late IPPs and the
associated IP
Increase of FPA Coordination Fee
50
▪ According to the Art. 6 of ICA, the FPA Coordination Work-package 1 costs is
recovered at 100%: in particular, for up to 50% by Commission co-funding and at
least the 50% by Implementing Partners proportionally.
▪ The budget which was estimated provisionally at 1% of the total eligible costs of each
Action, is not dimensioned against the increased effort linked to the larger and
more pervasive role of the Coordinator in support to the beneficiaries and INEA, as
materialized in the recent years.
▪ In order to reflect the added effort in the execution of SDM in its coordinator role, an
increased FPA Coordination Fee is necessary and will be deducted from the next
payments envisaged as per each of the Actions.
▪ Additional details on the percentage of FPA Coordination Fee increase will be
provided at a later stage once it has been duly quantified and justified.
▪ Currently, SDM is assessing the magnitude of the needed increase of the FPA
Coordination Fee in an effort to continue to safeguard the significant added value
SDM enables with regard to a performant deployment of PCP.
FP
AC
oo
rdin
ati
on
Fee
FPA Coordination Fee Increase
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Establishing a Compensation Fee
51
▪ According to the principles already established within the Internal Cooperation
Agreement, a different approach for the increase shall be considered in case of
Actions and/or Beneficiaries and/or Projects which require additional support
due to specific circumstances, and in particular in case of:
▪ Delays which require an extension of the contractual Action end date;
▪ SGA amendments;
▪ Specific support requested in course of the IP/IPs execution and
implementation.
▪ In both cases the Compensation Fee shall be paid only by relevant Beneficiaries
for which the additional support needs to be performed.
▪ More details on this topic (e.g. how the Compensation Fee will be calculated or
applied) will be presented during the next Annual Event planned in Autumn 2019.
Co
mp
en
sati
on
Fee
Compensation Fee
Interim Payment request
elaboration
Katerina Gautier
SGA Execution Specialist
Interim Payment process workflow
Process flow
Focus on SDA and beneficiaries interactions
Focus on Computation
Focus on negative InP and reimbursement
SDA Individual Financial Statement
Hints on Individual Financial Statement
Interim Payment documents
Supporting Tools
Sampling
Checks & Audits
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I Interim Payment process workflow Process flow
The Interim Payment request process foresees six different steps involving INEA, SDA and Action
Beneficiaries, as shown in the following diagram:
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Interim Payment process workflow Focus on SDA and beneficiaries interactions
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Interim PaymentFocus on computation
Leg
en
d I InP = I Interim Payment
CC = Certified costs
PF= I pre-financing already
distributed
Note: Beneficiaries not entitled to receive the pre-financing payment will
receive the first interim payment deducted with their relevant share of the
FPA Coordination Fee
56
✓ The Interim Payment amount is calculated by considering the costs declared by each
Beneficiary within the Individual Financial Statement (IFSs) and approved by INEA
✓ The Interim Payment shall clear 100% of the pre-financing payments received with
reference to the same reporting period covered by the request for interim payment
✓ The total amount of pre-financing and Interim Payment shall not exceed 80% of the
maximum grant amount
Inte
rim
Paym
en
t
COMPUTATION
WHEN
I InP = [funding rate * (CC 2017 + CC 2018)] – (PF 2017 + 2018)
Within 90 days following
the Interim Payment
request submission and
the closure of the INEA
sampling exercise
It is worth noting that the final amount of the Interim Payment will
be determined at the end of the sampling appeal exercise
performed by INEA
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Interim PaymentFocus on negative InP and reimbursement
Note: It is worth noting that the case outlined is for illustrative purpose. SDM performed the payment request and
relevant distribution to entitled beneficiaries according to INEA formula and SGA and FPA contractual provisions
Reim
bu
rsem
en
t
SDM shall activate a reimbursement process :
WHEN
When needed before the
Interim Payment
distribution to entitled
Beneficiaries
Whenever co-funded certified costs
approved by INEA are lower than pre-
financing payment already received in
the relevant reference period
INTERIM < 0
In case of negative result from the Interim Payment calculation, a reimbursement process
will be activated by SDM in order to properly balance the overall amount provided by INEA at
Action level and to cover the other expected payments to other entitled Beneficiaries.
2017 2018
Certified
Costs
Cofunded
(if 50%)
€ 70 € 40
€ 35 € 20
Certified co-funded costs (2017 + 2018) = 55 €
IFS costs approved by INEA - pre-financing
distributed = 55 – 80* = - 25 €
Interim Payment
(reporting period 2017 / 2018)
* In case the sum of pre-financing already distributed for the reporting period year 2017 and / or year 2018 is equal to 80 €
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Interim Payment process workflow
SDA Individual Financial Statement
Individual Financial Statement vs SDA Individual Financial Statement
SDA IFS Template – Structure
Overview on new features
Hints on Individual Financial Statement
Interim Payment documents
Supporting Tools
Sampling
Checks & Audits
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SDA SurveyResults
The 2019 IFS Template new features and process have been evaluated by the beneficiaries through a brief survey.
The aim was to evaluate the level of satisfaction for each of the new features and collect any comments and suggestions.
To carry out the Survey:
• 5 beneficiaries have been involved
• Each beneficiary had to express a degree of satisfaction on a evaluation scale from 1 (very low satisfaction) to 5 (very
high satisfaction)
Overall Beneficiaries’
Satisfaction
3,543,49 3,69
General conclusions on Survey
Overall results from the survey highlight a general contentment with the changes implemented by the
SDA. Both the new tools and the process improvements report a medium to high average satisfaction
and, for the most part, they appear to have been well accepted by the beneficiaries
Beneficiaries’
SatisfactionAbout new Features
Beneficiaries’
SatisfactionAbout Process
Improvements
• Copy-Paste
• Delete Content
• Automatic Deleting
• Saving Functionality
• Number of Rows
• Additional Drop-
Down Menu
• Time efficiency of
the template
• Anticipation of the
IFS Template
Release
• Anticipation of the
Workshop
• Anticipation of the
FPAC/Beneficiaries
interactions
Copyright SESAR Deployment Manager 57
Interim Payment ProcessImprovements
With the aim of improving the whole interim payment process, SDA has collected the main lessons
learned and Beneficiaries feedbacks on the previous Interim Payment exercise. Accordingly, in March 2019,
SDA has submitted a survey to selected sample of IPPs to collect their feedback on the process and
timeline
➢ The Workshop has been anticipated from the end of May to the beginning of the month to timely
share with the Beneficiaries related timeline and supporting tools
➢ The SDA IFS template has been enhanced taking on board IPPs suggestions and the survey results
(e.g. introduction of the functionality copy and paste, enhanced saving and deleting functionalities,
new drop-down menus)
➢ The new SDA IFS template and the “Smart Paper”, to guide IPPs in its completion, had been
anticipated and released at the end of April
➢ A web-ex will be dedicated to the Activity 1 coordination to support SDA Members in the
allocation of costs
➢ The first round of interactions with Beneficiaries, for the collection/assessment of mandatory
documents, has been anticipated to the end of June to allow Beneficiaries to properly manage
SDM feedback and timely provide the documentation updated, where needed
➢ Considering massive amount of documentation to be received, the SDA created a repository on
STAR tool for Interim Payment documentation to facilitate the collection of the documents
Main Improvements
Copyright SESAR Deployment Manager 58
SDA Individual Financial StatementOverview on new features
New
Features!
Deleting Button!
▪ Delete entire and multiple
rows with a single click
Additional drop-down
menus!
▪ Select directly the Action
title
▪ Select directly the period
covered by the IFS
Saving Functionality!
▪ New saving pop-up added
Copy-Pasting!
▪ Copy from an external
source into the IFS
Template
▪ Copy into the IFS Template
itself
Auto-Deleting!
▪ No more deletion of the
entire row if the content of a
drop-down menu is modified
On the basis of the lessons learned and Beneficiaries’ feedback related to the 2018 Interim payment process
and in view of continuous improvement, new features have been included in the SDA IFS Template
Copyright SESAR Deployment Manager 59
SDA Individual Financial StatementIndividual Financial Statement vs SDA Individual Financial Statement
SDA Individual Financial StatementIndividual Financial Statement vs SDA Individual Financial Statement
According to INEA requirements, SDA shall submit the INEA Individual Financial Statements (IFS), duly
fillled in by Beneficiaries. In order to support Beneficiaries in the IFSs filling in and to allow the proper
update the cost figures within STAR tool, SDA elaborated a customised IFS template with additional
columns and drop-down lists to facilitate the completion
Beneficiaries
shall fill in the
SDA IFS
template,
which will
automatically
populate the
IFS INEA
template
INEA Template SDA Template
Columns added
by SDA in the
sheet: “2.
Detailed Costs
Declared SDA”
Action Number : 2016-EU-TM-0117-M
Beneficiary's Legal Name : SESAR Deployment Alliance Association Internationale Sans But Lucratif (SDA AISBL)
Indicate the currency of the general accounts used by the
beneficiary (art. II.23.4) : EUR (Euro) /EUR
Calculated exchange rate : 1
Total direct costs declared for all activities in EUR (including only eligible
VAT) :
Activity
Nº
accordin
g to the
Grant
Agreem
ent
Item
selected
for the
CFS
Name of
Beneficiary /
implementing
bodies / affiliated
entity as
mentioned in the
Grant Agreement
Type of procurement
contract
(services/supplies/wo
rks/not applicable)
Short description of
the cost declaredSupplier
Date of
invoice
Unique
Accounti
ng
number
Internal
reference
of the
procurem
ent
contract
Amount
excluding
VAT (in
the
currency
of of the
general
accounts
)
Amount
of
eligible
VAT (in
the
currenc
y of the
general
account
s)
Amount in
EUR (including
eligible VAT)
VAT is
only
eligible
in
accorda
nce with
art
II.19.2.h
and
article
14 of
the
Grant
agreem
ent
Copyright SESAR Deployment Manager 60
Interim Payment requestSDA IFS Template – Structure
The 2019 SDA IFS Template is composed of the following sheets:
0. Guidelines
1. General Info
2. Detailed costs declared SDA
2. Detailed costs declared
3. Overview of costs declared
4. Receipts & Payment ceilings (not applicable)
5. Certification by the MS (not applicable)
6. Errors
Structure of the SDA IFS Template
To be filled in by Beneficiaries!
To be double checked by Beneficiaries for data consistency!
SESAR Deployment Manager
(att. to Katerina Gautier)
Avenue de Cortenbergh 100
B-1000 Brussels, Belgium
▪First digital draft: 24th June
▪Second digital draft: 18th Jul (if needed)
▪Final: 30th Jul (if needed)
▪Original: 26th August
To be provided to SDA:
▪1 excel copy to be uploaded on
STAR Tool repository dedicated
to Beneficiary space
▪1 Original (dated and signed)
(only if Certificate on Financial
Statement is required)
Practical Info Deadlines Mail Address (originals)
Copyright SESAR Deployment Manager 61
SDA Individual Financial Statement1. General Info
Choose from the drop-down menus
the start and end date as suggested
below:
▪ If the IFS covers both years,
choose: 07/02/2017 – 31/12/2018;
▪ If the IFS covers one year choose:
• IFS 2017: 07/02/2017-31/12/2017
• IFS 2018: 01/01/2018-31/12/2018
Period covered by this report (art. 4.1.1
of the GA):From: 07/02/2017 To: 31/12/2018
Grant Agreement (GA) Number
Action Number (art. 1 of G.A)
Action Title (art. 1 of G.A)
PCI (only applicable for Energy
sector)
Name
Position
Beneficiary's Legal Name
Beneficiary number as per GA
Telephone Nº
07/02/2017Start date of the action (art. 2.2 of GA) 31/12/2020
End date of the
action (art. 2.2 of
G.A.)
Author of the individual financial statementName and Surname
CFO
+ 333 444 555
Individual financial statement
(applicable for each request of payment)
1. GENERAL INFORMATION (to be filled in by each beneficiary)
2016-EU-TM-0117-M
SESAR Deployment Programme implementation 2016 - Cluster 1
N/A
SITA Information Networking Computing BV (SITA)
INEA/CEF/TRAN/M2016/1349619
54
Beneficiary’s Legal Name
2
From the drop-down menu, select the
relevant Action Title (art. 1 of G.A.).
On the basis of the Action selected,
the information reported in the grey
cells will be populated
automatically
1
From the drop-down menu, select
Beneficiary’s Legal Name and
insert all other author’s details in
the white cells. On the basis of the
Action selected, the Beneficiary
number as per GA will be
automatically populated
3
2
1
Copyright SESAR Deployment Manager 62
SDA Individual Financial Statement2. Detailed Costs Declared SDA (1/5)
While filling in the «2. Detailed Costs Declared SDA» sheet, please note that:
▪ It shall be completed in English
▪The information shall be inserted from left to right in order to unlock specific fields
▪Some boxes provide drop-down lists customised on the basis of the project’s structure (e.g. IP task, Organisation /
Affiliated entity involved, cost category, etc.)
▪Grey cells will be automatically completed on the basis of the information inserted
▪Cells and rows shall not be left blank (i.e. rows must be completed consecutively as it is not possible to delete a row)
▪The information inserted in this sheet will be automatically reported in the «2. Detailed Costs Declared» sheet to
enable submission of the official template, as per INEA requirements
1. If the content of drop-down menus of column A, C, E and G is edited, information on the right
side of the modified cells are deleted only up to column H (in case of clerical error, only columns A,
C, E and G will have to be filled in again)
2. In case of copy and paste from an external source, please check the sheet “Error”: it presents an
overview of all the inconsistencies found in the sheet “2. Detailed Costs Declared SDA”
2. Details of the eligible costs declared by each beneficiary (Article II.23.2)
1 <-- #copiesHover on the cell for help
Order Lines in INEA TAB No
Action Number : 2016-EU-TM-0117-MBeneficiary's Legal Name : Beneficiary’s Legal Name
Indicate the currency of the general accounts used by the beneficiary (art. II.23.4) : EUR (Euro) /EUR
Calculated exchange rate : 1
Total direct costs declared for all activities in EUR (including only eligible VAT) : 0,00 €
Activity Nº
according to the
Grant
Agreement
Item selected
for the CFSSub-Activity N°
Sub-Activity
Name
Project code/IP
ReferenceProject Name Task N° Task Name
Cost Category
type
Additional
mandatory
Information on
Short
description of
the cost
declared
Year of the cost
incurred (IFS
2017 or IFS
2018)
Name of Beneficiary /
implementing bodies /
affiliated entity as
mentioned in the
Grant Agreement
Type of procurement
contract
(services/supplies/wor
ks/not applicable)
Short description of the cost
declaredSupplier Date of invoice
Unique
Accounting
number
Internal
reference of the
procurement
contract
Amount
excluding VAT
(in the currency
of of the general
accounts)
Amount of
eligible VAT (in
the currency of
the general
accounts)
Amount in EUR
(including
eligible VAT)VAT is only
eligible in
accordance with
art II.19.2.h and
article 14 of the
Grant
agreement
SDA IFS template has been improved with: dynamic drop-down lists and additional orange columns (in
continuity with last year); new additional buttons have been included
Copyright SESAR Deployment Manager 63
SDA Individual Financial Statement2. Detailed Costs Declared SDA (2/5)
Copyright SESAR Deployment Alliance
From the drop-down list,
specify to which Activity the
claimed cost belongs to in
alignment with SGA content
1
Activity Nº
according to
the Grant
Agreement
Item selected for the CFS Sub-Activity N° Sub-Activity NameProject code/IP
ReferenceProject Name
2 * Item selected for CFS 2.2 Sub-Activity name 20XX_XX Project Name_XXX
Specify, where applicable, if
the item has been selected
for the Certificate
elaboration by the Auditor
2
Based on the Activity N°
chosen, using the drop-down
list, select the relevant Sub-
Activity number
3
Automatically populated
on the basis of the Sub-
Activity N° chosen
4
Select the IP code based on
the information selected in the
previous steps in the sheet “1.
General Info”
5
Automatically populated
on the basis of the Project
code/IP Reference
6
FOCUS
* In case of copy and paste from an external source used in withe cells, please check the sheet “error” which presents
an overview of all the inconsistencies found in the sheet “2. Detailed Costs Declared SDA” Copyright SESAR Deployment Manager 64
SDA Individual Financial Statement2. Detailed Costs Declared SDA (3/5)
Task N° Task Name Cost Category type
Additional mandatory
Information on Short
description of the cost
declared
Year of the cost incurred (IFS
2017 or IFS 2018)
Name of Beneficiary / implementing
bodies / affiliated entity as mentioned in
the Grant Agreement
Task 04 Task NameDirect / HR Travel /
Training costShort Cost Name 2017
Name of Beneficiary / implementing bodies
/ affiliated entity
From the drop-down
list, specify to which
Task N° the claimed
cost belongs to
7
Using the drop-down
list, select the
correct cost
category type
9
According to the reporting period
indicated in the “General Info”
sheet, from the drop-down list,
specify the year of IFS
11
Automatically
populated on the basis
of Task N° selected
8
Provide a short description of the
nature of the cost item declared to
enable INEA understanding on how
the project was executed and how the
invoices are related to it
10
From the drop-down list, select
the name of the organization
which is claiming the costs:
Beneficiary or its Implementing
body/Affiliated entity
12
FOCUS
Copyright SESAR Deployment Manager 65
SDA Individual Financial Statement2. Detailed Costs Declared SDA (4/5)
From the drop-down
list, choose between
Services/Supplies/
Work/ Not applicable
13
It refers to the supplier of services or works.
Insert one line for every accounting entry. If
there is no supplier, describe the nature of the
task performed by your own personnel
15
Insert unique number
identifying the invoice in your
accounting records, if not
applicable please include “n/a”
17
Automatically
populated on the basis
of information provided
in the left columns
14
Date indicated by the supplier in
the invoice. If task is performed
by own staff, report the date of
registering the cost into the
accounting system
16
Indicate the reference number
used to identify the specific
procurement contract in the
Beneficiary central register, where
not applicable please include “n/a”
18
Type of procurement
contract
(services/supplies/works
/not applicable)
Short description of the cost declared Supplier Date of invoice Unique Accounting number
Internal reference of
the procurement
contract
ServicesDirect / HR Travel / Training cost / Sub.
Act: 2.2 / Task 04 / Short Cost NameSupplier DD/MM/YYYY ID 12345 N/A
FOCUS
Copyright SESAR Deployment Manager 66
SDA Individual Financial Statement2. Detailed Costs Declared SDA (5/5)
Insert the amount of VAT, only if eligible, as per SGAs
Art. 11. Considering that the IFS template is used by INEA
for all CEF Calls, please note that “article 14” is valid for
other SGAs and not for the ones signed by SDA
20
The total direct costs claimed for all
Activities in EUR is calculated automatically
considering all costs figures outlined within
the excel sheet at Activity level (i.e.
400+220=620)
22
Insert the amount
excluding VAT of the
concerned cost
19
Amount excluding VAT (in
the currency of of the general
accounts)
Amount of eligible VAT (in the
currency of the general accounts)
Amount in EUR (including eligible VAT)VAT is only eligible in accordance
with art II.19.2.h and article 14 of
the Grant agreement
350 50 400
200 20 220
Automatically
populated
21
Copyright SESAR Deployment Manager 67
SDA Individual Financial Statement3. Overview of costs declared
The last sheet of the SDA IFS Template is the “Overview of costs declared”. It is automatically populated
on the basis of the information filled in previous “1. General info” and “2. Detailed Costs Declared SDA”
sheets.
It shows the high-level overall recap of costs declared, grouped by Activity
3. Overview of costs declared by the beneficiary
Action Number : 2016-EU-TM-0117-M
Beneficiary's legal name : Beneficiary’s Legal Name
Total shall be equal to the total reported
in the previous “2. Detailed Costs
Declared SDA” sheet (Cell T7)
Activity Nº
according to the
Grant Agreement Activity name according to the cost breakdown of the GA
Claimed costs in national
currency (indicative amount)
Claimed costs in EUR
(conversion to EUR see Article
II.23.4)
1 0,00 0,00
2 0,00 0,00
3 2016C1 Activity 3 - AF1 Implementation - Part 2 (20% co-funding) 400,00 0,00
4 0,00 0,00
5 0,00 0,00
6 0,00 0,00
7 2016C1 Activity 7 - AF4 Implementation (43% co-funding) 220,00 0,00
8 0,00 0,00
9 0,00 0,00
Total : 620,00 0,00
Copyright SESAR Deployment Manager 68
SDA Individual Financial Statement4. SDA IFS Template – Instructions for Copy-Pasting (1/2)
In the new 2019 SDA IFS Template, copy-pasting is allowed by dual function, both explained here below:
1. Possibility to copy the information from an external source and paste it into the SDA IFS Template
2. Possibility to Copy and duplicate the information into the Template itself
COPY THE INFORMATION FROM AN EXTERNAL SOURCE1
Manual copy-pasting is allowed in ALL the fields of the SDA IFS Template (including the drop-down menus), except for the
auto-compiling grey cells. Copy-pasting works only per column (and not per row). This means that, if you want to copy
information from an external source and paste it into the SDA IFS Template, you will have to copy and paste column by column
in the same order explained in the previous pages (starting from the column A)
The SDA IFS Template checks the consistency of the copied-pasted information in the drop-down menus and, in
case of any inconsistencies is found, the following situations may occur:
▪ The grey cells are not automatically populated (they remain empty)
▪ The successive drop-down menu is not selectable (no choices can be done)
In this cases, the correctness of the information copied shall be revised, taking in consideration that it must be
consistent with the choices foreseen by the drop-down menu (including spaces among the words)
Copyright SESAR Deployment Manager 69
SDA Individual Financial Statement4. SDA IFS Template – Instructions for Copy-Pasting (2/2)
COPY AND DUPLICATE THE INFORMATION INTO THE TEMPLATE ITSELF2
As explained before, the regular copy-pasting does not work per row. In order to copy a row that has
already been filled in the SDA IFS Template and duplicate it as many times desired, a specific “Copy
Rows” button has been implemented by SDA, as showed in the figure below
a) In case of one copy needed, please perform the following steps:
1. Select any cell of the row to be copied;
2. Click the “CopyRows” button (cell A2).
A copy of the entire row will appear in the first available row.
b) In case of multiple copies needed, please perform the following steps:
1. Insert the number of copies desired in the cell B2, as showed in the figure
on the right side;
2. Select any cell of the row to be copied;
3. Click the “CopyRows” button (cell A2).
The required rows to be copied will appear in the first available rows.
4
Copyright SESAR Deployment Manager 70
SDA Individual Financial Statement4. SDA IFS Template –Copy-Pasting errors (1/2)
Activity Nº
according to
the Grant
Agreement
Item
selected for
the CFS
Sub-Activity
N°
Sub-Activity
Name
Project code/IP
ReferenceProject Name Task N° Task Name
Cost Category
type
Additional mandatory
Information on Short
description of the cost
declared
Year of the cost
incurred (IFS
2017 or IFS
2018)
Name of
Beneficiary /
implementing
bodies / affiliated
entity as
mentioned in the
Grant
Agreement
9 9.2
9.2 - AF6
43% funding:
Implementati
on Projects
2016_159_A
F6
DLS
Implementati
on Project -
Path 2
Task01
Direct / Proc.
Invest. /
Hardware
cost
2016
9 9,3
In the example below, the filled fields have been copied by column (i.e. Activity No, Sub-Activity No, Project
code and so on…)
▪ In the first row, the Task No inserted is wrong as there is no space between the words. As a consequence, the cell “Task
Name” did not auto-compile and remained empty. Furthermore, also the year of costs incurred is wrong, since “2016”
is out of the reporting period (2017-2018)
▪ In the second row, the Sub-Activity No inserted is wrong as no Sub-Activity 9,3 exists. Moreover, the sub-activity requires a
dot “.” and not a comma “,”. (is “9.3” and not “9,3”) As a consequence, the drop-down menu of the Project code is
locked and no choices are available
If wrong/inconsistent information is inserted manually, the SDA IFS Template will not allow the user to insert them.
However, if wrong information are pasted from an external source, the Template will allow the user to insert them. For
this reason Action Beneficiaries must be aware that the correctness of information provided is under their
responsibility and they must check the consistency of data inserted as explained in the example above.
Copyright SESAR Deployment Manager 71
SDA Individual Financial Statement4. SDA IFS Template – Copy-Pasting errors (2/2)
In order to facilitate Action Beneficiaries in detecting potential errors arising from a copy-pasting operation,
SDA included in the SDA IFS Template additional sheet “Errors”.
As shown in the figure below, the sheet “Errors” presents an overview of all the inconsistencies found
in the sheet “2. Detailed Costs Declared SDA” and marks all the errors in red.
Once the error is displayed, Action Beneficiaries can easily detect it in sheet “2. Detailed Costs Declared
SDA” and correct it
The sheet “Errors” is locked and shows only the rows presenting inconsistencies/errors
Copyright SESAR Deployment Manager 72
Interim Payment request
elaboration
Pablo Lebailly
System Analyst
Lunch Break
Interim Payment request
elaboration
Katerina Gautier
SGA Execution Specialist
Interim Payment process workflow
SDA Individual Financial Statement
Hints on Individual Financial Statement
Hints on Individual Financial Statement
Interim Payment documents
Supporting Tools
Sampling
Checks & Audits
Copyright SESAR Deployment Manager 76
SDA Individual Financial StatementHints on Individual Financial Statements (1/3)
While filling in the SDA IFS Template, in order to ensure full compliance with INEA requirements, please
keep in mind the following hints:
GENERAL HINTS FOR FILLING IN THE SDA IFS TEMPLATEA
Here below is presented a recap of the main hints already given in the previous pages:
Opening the
Template
▪ In Sheet “2. Detailed Costs Declared SDA” insert information from left to right.
▪ The completion of the file’s sheets, shall follow the order as presented in the previous
slides (from Step 1 to Step 22) to enable all customised drop-down lists
▪ In case of copy and paste from an external source, please check the sheet
“Error”, which presents an overview of all the inconsistencies found in the sheet “2.
Detailed Costs Declared SDA”
“Enable macros” to start filling in the Template
IFS to be
Submitted
▪ Each Beneficiary shall complete either one IFS per Action / Year of reporting period
(2017 or 2018) or one IFS per Action covering both years of the reporting period
(2017 and 2018)
▪ More than one IFS shall be provided in case of different currency used
Filling In
Copyright SESAR Deployment Manager 77
SDA Individual Financial StatementHints on Individual Financial Statements (2/3)
REPORTING AND ELIGIBILITY OF COSTSB
Even if no costs have been incurred during the relevant reporting period(s),
Beneficiaries are asked to inform SDA via email for which year zero costs have
incurred.
Activity 1
SDA Members shall declare costs related to Activity 1. Since no projects are
linked to the Activity 1, for the following items there are drop-down lists characterised
by blank lines: Project code and Task N°. Please note that the distribution key
applied and the relevant amount to be claimed shall be specified.
For the conditions of the costs eligibility refer to Article II.19.1 of the FPA.
Equipment purchase costs are eligible costs if they are treated as capital
expenditure. Overheads (e.g. electricity, rent, etc.) and depreciation are not
eligible costs under the IP SGA.
General
No Costs
Incurred
VATIn accordance with the Art. II. 19.2.h and the article 11 of the GA, Beneficiaries
shall not insert VAT considered as not eligible. In compliance with INEA
instructions the VAT is eligible only in case the costs is non-deductible/non-
recoverable and the beneficiary is not acting as a public authority.
Copyright SESAR Deployment Manager 78
SDA Individual Financial StatementHints on Individual Financial Statements (3/3)
In case of general accounts in a currency other than euro, the conversion of costs
into euro shall be made in line with article II.23.4. of the GA. Please also refer to
the "Guide to currency conversion to Euro" published by INEA
(https://ec.europa.eu/inea/en/connecting-europe-facility/useful-documents-and-forms).
Exchange
Rate
▪ In case the invoice date is outside the eligibility period of the Action please
explain why the cost is considered to be incurred during the Action. Moreover if only
a share of an invoice is claimed please explain the ratio behind it.
▪ As per INEA statement: “Costs of contracts for goods, works or services or of
subcontracts are considered to be incurred when the contract or subcontract
(or a part of it) is executed, i.e. when the goods, works or services (including
studies) are supplied, delivered or provided”.
▪ Indicate the supplier of services, works and/or supplies. Insert one line for every
accounting entry. When there is no supplier and the task was performed by your
own personnel, choose "Internal costs" and add a clear description on the nature
of the task in the Additional mandatory information on Short description of the cost
declared.
▪ In case of travel costs, they should be declared per person per business trip,
specifying people travelling, the destination of the travels and the exact
connection of those meetings related to the Action.
Invoices
Copyright SESAR Deployment Manager 79
Interim Payment request
elaboration
Katerina Gautier
SGA Execution Specialist
Interim Payment process workflow
SDA Individual Financial Statement
Hints on Individual Financial Statement
Interim Payment Documents
Declaration on Honour
Certificate on Financial Statement (If Applicable)
Letter of Discrepancy (If Applicable)
Consolidated Financial Statement
Supporting Tools
Sampling
Checks & Audits
Copyright SESAR Deployment Manager 80
Interim Payment process workflowDocuments
SDA will submit to INEA the Interim Payment request on the basis of the set of documents provided by the
Actions Beneficiaries. The following documents shall be submitted to INEA using the relevant
templates
Individual Financial Statement(s) -IFS
Certificate on Financial Statement - CFS
(If Applicable, according to thresholds) plus separate letter of clarifications in case of exceptions
Consolidated Financial Statement -ConFS
Letter of Discrepancy - LoD
(If Applicable, according to % of the discrepancy)
Document Template Owner
Beneficiaries’
approved Auditor
Declaration on Honour - DoH
NO Template
available
Deadlines
1st Draft – 24/6
2nd Draft – 18/7
Final* – 30/7
By 18/7
Final* – 30/7
18/7
Final* – 30/7
By 18/7
Final* – 30/7
By 2/08
Copyright SESAR Deployment Manager 82
Additional DocumentsDeclaration on Honour
▪ Full reliable and true;
▪ Real and eligible in accordance with FPA and SGA provisions;
▪ Costs claimed are substantiated by adequate supporting documents in the
context of Checks and Audits.
SESAR Deployment Alliance
(att. to Katerina Gautier)
Avenue de Cortenbergh 100
B-1000 Brussels, Belgium
▪ Digital copy: 18th July
▪ Original: 26th August
To be provided to SDA:
▪1 Digital copy to be uploaded on
STAR Tool repository
▪ 1 Original
2016-C2
2016-C1
SDA requests Action Beneficiaries to submit a Declaration on Honour in order to certify that the
Individual Financial Statement content is:
It is a mandatory supporting document and it shall be duly dated and signed by
the company legal representative.
Practical Info Deadlines Mail Address (original)
Copyright SESAR Deployment Manager 83
Additional DocumentsCertificate on the Financial Statement (if applicable)
According to Article II.23 of the FPA and consisting as annex of the FPA, the Certification on Financial
Statement has to be provided only by Beneficiaries that have a total contribution in the form of
reimbursement of actual costs of at least €750.000 and requests a reimbursement of at least €325.000
[….] The INEA template* (uneditable) encompasses two sections:
▪ Terms of reference: to be signed from both Beneficiary and auditor
▪ Auditor’s Independent Report of Factual Findings
The CFS shall be produced by an approved Auditor or, in case of public bodies, by
a competent and independent public officer. INEA strongly encourages
beneficiaries to use the November 2017 version and its annex for Grant Agreements
signed before 1 January 2018 available at https://ec.europa.eu/inea/en/connecting-
europe-facility/useful-documents-and-forms
In case an exception is detected in the “Independent Report of Factual Findings”, please provide in
a separate letter to the Financial Statement clarification, if and how the finding was corrected in
the financial statement. If not, please provide information how you will mitigate the finding in future
to speed up the assessment of the payment claim
SESAR Deployment Manager
(att. to Katerina Gautier)
Avenue de Cortenbergh 100
B-1000 Brussels, Belgium
▪ Digital copy: 18th July
▪ Original: 26th August
To be provided to SDA:
▪1 Digital copy to be uploaded on
STAR Tool repository dedicated
Beneficiary space
▪ 1 Original
Practical Info Deadlines Mail Address (originals)
Copyright SESAR Deployment Manager 84
Additional DocumentsLetter of Discrepancy (if applicable)
In order to justify a discrepancy greater than 5% between the cost figures
reported for years 2017 and 2018 in the Action Status Report 2019 and those
outlined within the Individual Financial Statement(s), the Action Beneficiaries
shall provide SDA with a dedicated letter* on Company's headed paper
including date, signature and reference to the relevant IFS(s)
The letter shall explain in detail discrepancies between the figures reported in
the Action Status Report (ASR) 2019 and those included in the IFSs
▪ Digital copy: 18th July
▪ Originals: 26th August
To be provided to SDA:
▪1 Digital copy to be uploaded on
STAR Tool repository
▪ 1 Originals
Practical Info Deadlines
*Please note that there isn’t a template example available
SESAR Deployment Alliance
(att. to Katerina Gautier)
Avenue de Cortenbergh 100
B-1000 Brussels, Belgium
Mail Address (original)
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Additional DocumentsConsolidated Financial Statement (ConFS)
1. General Information:
▪ Period covered, Author, Title, start/end date
▪ Certification by the Coordinator based on the Declaration on Honour provided
by the Beneficiaries
2. Consolidated statement of eligible costs at Action level
▪ Total direct eligible cost (in €) per Activity
▪ Total per beneficiary (in €)
▪ Total amount of eligible costs (in €) per reporting period
▪ Consolidated amount of eligible costs (in €)
1
2
On the basis of Individual Financial Statements provided by Action Beneficiaries, SDA is responsible
for the Interim Payment request elaboration and its submission to INEA. SDA has to produce the
Consolidated Financial Statement, one per each Action, which encompasses the following information:
The Consolidated Financial Statement includes the certification of the Action Coordinator on
consolidated costs reported within the Interim Payment request
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Interim Payment request
elaboration
Barbora Smolikova
SGA Execution Manager
Interim Payment process workflow
SDA Individual Financial Statement
Hints on Individual Financial Statement
Interim Payment documents
Supporting Tools
E-mail & Action Repositories
Sampling
Checks & Audits
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Communication Tools and RepositoriesE-mail & Action Repositories (1/2)
In order to ensure the full alignment between SDA and the Beneficiaries during the end-to-end process of
the Interim Payment request, the following SDA supporting/communication tools are available:
Through our functional mailboxes the Beneficiaries will
receive any support they may need:
2016 CEF Call General – Cluster 1:
2016 CEF Call Cohesion – Cluster 2:
2. Dedicated Beneficiary Repository for uploading IFSand supporting docs each Beneficiary
Both repositories are available on STAR via the
following link: https://sesardm.one2team.com/
Official e-mail accounts Action Repositories
For any issue related to STAR, please contact STAR
support via the following dedicated email:
The following slide provides instructions to properly
use Star Tool Repository for IFS and supporting
documents uploading
1. The following Repository Spaces:
• CEF Transport Call 2016 Cluster 1 Repository GEN –
1.0 Interim Payment 2019
• CEF Transport Call 2016 Cluster 2 Repository COH –
1.0 Interim Payment 2019
will contain INEA note on Interim payment and
dedicated Questions & Answers, where all questions
raised by Beneficiaries will be published periodically
together with the related answers
Calendar
Online Calendar of the main deadlines of
the Interim Payment process is available for
the Beneficiaries to support them in the
activities to be performed, through a dedicated
login on:
(https://www.sesardeploymentmanager.eu/stak
eholderaccess)
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Communication Tools and RepositoriesE-mail & Action Repositories (2/2)
The following instructions will guide each Beneficiary in the use of Star Tool Repository, created this year
for the uploading of the IFS(s) and the supporting documents.
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Select the Star Tool Space dedicated to
each company, typing the company name
followed by “documentation”
Select the relevant CEF Call (either Cef
Call 2016 C1 or C2)
3
4
2
1
Choose the folder according to the
relevant document that you need to upload
(IFS and Supporting documents)
3
- Click on “Upload”
- Choose the folder from your pc of the
document to be uploaded
4
Insert your user name and password in
the required fields to log in.
→ Please note that the access is granted
only to those IPPs that requested access
to STAR tool*
0
1
- Click on “Folder”
- Select “Interim Payment 2019”
2
5
* As per e-mail sent the 11th of April 2019 by SDA
0
** Please, make sure to be on the space dedicated to your Company
**
5
Interim Payment process workflow
SDA Individual Financial Statement
Hints on Individual Financial Statement
Interim Payment documents
Supporting Tools
Sampling
Overview
Sampling and Procurement table
Declaration on Staff Costs
Focus on Frequent Findings and Hints
Timeline
Checks & Audits
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Interim Payment request
elaboration
Margherita Perotti
SGA Execution Specialist
• Following the Interim Payment request submission, INEA will launch the Sampling exercise selecting
one or more cost items claimed in the IFS(s)
• Beneficiary shall provide evidence/supporting documents for the cost items selected by INEA in
order to prove the eligibility of the costs declared
• The INEA sampling items shall provide reasonable assurance to INEA regarding the eligibility of
costs, the effectiveness, efficiency and economy of operations, and serves as well the prevention,
detection and correction of fraud and irregularities
• The Coordinator will be in charge to send the relevant supporting documentation to INEA at the
latest within 30 days following the date of INEA request
• Please note that the time limit for payment is suspended until all the supporting documentation and
clarifications requested are received
Sampling ExerciseTentative Roadmap
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IPPsarerequestedtoprovidethesamplingsupportingdocumentstoSDM
SamplingExercise
SDMperformsassessmentonthereceiveddocumentsandprovidesfeedbacktotheIPPs
IPPsre–submittheupdatedversionsupportingdocandSDMprovidesallsetofdoctoINEA
INEAlaunchestheSamplingexerciseinformingtheSDMoftheselecteditemsSDMinformstheIPPs
From10/09
I NEA
AdditionalclarificationsarerequestedbytheAgency
SDMwillinteractwithIPPsandprovideinfotoINEAthelastbatchofclarifications
IPPscanprovideobservationstoSDM(appeal);INEAwillassessitandprovidestheappealresults
WherenecessarySDMsharestheappealresultswithIPPsandinitiates thepayment
23/09 30/10 10/11 25/11Afterthefinalappealresults
11/114 5
Ifneeded8 9621 3
I NEA I NEA
INEAinformsSDMaboutfinalsamplingresults andrelease thepayment.SDMprovidesIPPswith thefinalresults
December
I NEA
7
On the basis od the items selected by the Agency the Beneficiaries will be requested to submit two
templates:
1. For procurement costs (and staff costs) – Sampling and Procurement table to be completed
with the requested information on procurement process (either public or private).
• directly provided by the Agency already pre-filled from column A-H according to the
information submitted in the IFS by the IPPs
• Information from column I to column Q HAS TO BE FILLED IN by IPPs where applicable
2. Only for staff costs – Declaration on personnel costs
Sampling ExerciseOverview supporting documents
Declaration on personnel CostsSampling and Procurement table
1 2
1
2
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Sampling ExerciseExternal Costs - Sampling and Procurement table
Exte
rnal
Co
sts
The information requested from column I to Q are related to direct external costs, specifically:
• Details on Procurement and Framework contracts (e.g: date, amount, etc)
• Details on Public Procurement contracts procedures followed (e.g: type of procedure,
official references, etc)
• In case of private company or item selected below the EU thresholds, an
explanation/documentation on applying the best-value for money rule in the
procurement process shall be provided
• An extra column is available to further justify any relevant element related to the
procurement procedure, either public or private
REQUESTED INFORMATION - Columns I - Q
• For direct external costs, a scanned copy of the invoice(s) shall be provided, correctly re-
named
• For the item selected in blue in the sampling table, the beneficiary will be requested to send
the scanned copy of the contract notice, the contract award notice and a copy of the
synthesis evaluation report or equivalent document.
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Sampling exerciseHints! – Procurement Costs (1/2)
The sampling and procurement table shall be completed in all the fields. In
case of non-applicable fields, please insert “n/a” adding a proper justification in
the dedicated column and additional supporting documents (where possible).
Taking into consideration the INEA further requests on sampling documentations, the following hints
shall be considered to enhance the quality of documents provided
Evidence regarding the eligibility of the costs claimed shall be provided (such
as: invoices, supporting documents related to the procurement process, etc.)
Completeness
Supporting
documents
• No change in the structure of the sampling and procurement table is allowed
(e.g split of one or more lines)
• No modification of the relevant amount claimed in the IFS should be done
when filling in the Sampling and Procurement Table
• If indispensable, the correction must be made against the officially
submitted IFS and the items concerned must be clearly highlighted
• The correction can only lead to a reduction of costs but not to an increase
(otherwise the payment claim for the overall Action and for all beneficiaries
would need to be rejected and the sampling procedure would need to be re-
started).
Cost Claim
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Sampling ExerciseHints! – Procurement Costs (2/2)
• The Invoice shall be renamed with the number of the sampling (e.g.
"sample1.pdf)
• Amount of invoice: if/when the amount of the invoice and the claimed cost
in the IFS does not match, the methodology to how reconcile the invoice to
the costs shall explained
• If the date of invoice is outside the eligibility period, but costs incurred
during the eligibility period, a detailed explanation of the shall be provided as
well as any additional evidence
• Currency of the invoice: if the currency of the invoice is different from the
one of the cost claimed, additional information shall be provided
To correctly fill in the sampling and procurement table, the following general recommendation shall be
taken into consideration
• Public Procurement & blue items: all the details to be provided, in particular:
• value of the contract above EU thresholds;
• increase of the aggregated value of the contract
• Framework Contract
• Best value for money evidence (in case of contract below the EU
thresholds)
• Private Company: provide explanations and evidence on how sound financial
management and best value for money principles have been applied
Procurement
Procedure
Invoice
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Errors• A high error rate in the sampling table might lead to the rejection of the cost
claim
• Systematic errors in the sampling can lead to rejections in the financial
statement
Sampling ExerciseStaff Cost - Declaration on Staff Costs
Sta
ff C
osts
When declaring direct personnel costs, Beneficiaries may have two possibilities:
A. Declare ACTUAL personnel costs on yearly or monthly basis: The hourly rate is based on the
personnel costs and annual productive hours of an employee which is then multiplied by the number
of actual hours worked on the Action. The hourly rate must be calculated taking the actual annual
personnel costs for the year and dividing it by the number of annual productive hours. Alternatively, it
can be calculated considering the actual monthly personnel costs for the employee and divide it by
the monthly annual productive hours
B. Declare personnel costs on the basis of UNIT costs based on their usual costs accounting
practices and in compliance with the conditions laid down in Commission Decision
C(2016)478: Beneficiary determines an hourly rate based on the personnel costs and annual
productive hours, applicable to an employee or to a category of personnel, which is then multiplied
by the number of actual hours worked on the action.
Travel Costs: for each of the items it shall be specified the number of people travelling, the dates of the
travel, the destination, purpose of travel and the relation to the Action. Travel costs should be, where
possible, declared per person per business trip. In case this is not possible, and the costs are
grouped (i.e. a sum of several invoices), please provide a detailed list in an excel file of the
individual items (including amount claimed). The travel costs shall be supported by documented
invoices
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Sampling ExerciseHints! – Staff Costs (1/2)
Start date and end date of costs: these dates that each Beneficiary shall
indicate, shall refer to the sampled costs and not the whole Action start and end
dates (even though has to be inside the relevant reporting periods (07/02/2017-
31/12/2018)
The number of actual working hours declared for a person shall be
identifiable and verifiable; it must be necessary for implementing the Action and
spent during the relevant reporting period
For privacy reasons, Beneficiaries are not obliged to report the staff names,
an identification number, function or a code for the staff member is
sufficient
To correctly fill in the declaration on staff cost, the following general recommendation should be taken
into consideration.
No modification of the relevant amount claimed in the IFS should be done
when filling in the Sampling and Procurement Table
No change in the structure of the sampling and procurement table is allowed
(e.g split of one or more lines)
Start-End
date
Working
Hours
Privacy
Costs
Claimed
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• travel costs should be declared per person per business trip, specifying people
travelling, the destination of the travels and the exact connection of those
meetings to the Action
• If requested, a detailed list of the individual items including the amount claimed
(e.g. air ticket, hotel etc..) supported by documented invoices
• If a Beneficiary intends to group travel costs, please provide an excel sheet
with a breakdown of the grouped item
• Even if only staff cost shall be justified, a sampling table with “n.a.” in the
parts related to procurement shall be filled in
• Make sure to submit the Declaration on Staff cost both in excel and in pdf
version. The pdf version shall be signed and contain all the declaration
pages
• Amount: if/when the amount in declaration of costs does not match with
the claimed cost in the sampling and procurement table, a proper
justification shall be provided
• Currency : if the currency of the sampling and procurement table is
different from the one outlined in the declaration on staff costs,
additional information to reconcile the invoice to the cost item should be
provided
Taking into consideration the most frequent INEA further requests the following instructions shall be
followed in order to prove the eligibility of cost(s) claimed
Travel Costs
Documentation
Amount
declared
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Sampling ExerciseHints! – Staff Costs (2/2)
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Sampling ExerciseFrequent Findings on costs rejected
Based on the findings by INEA and the European Court of Auditors, from the previous exercises, the most
common issues leading to the rejection of costs relate to ineligibility of costs or non-adherence to the EU
and/or national procurement laws and procedures
COSTS
➢Outside eligibility period
➢ Staff costs: include overheads, lack of
proper time recording
➢ Non-eligible VAT
➢ Indirect costs
➢ Estimated costs
➢ Not relevant for the Action
➢ Cross invoicing: If beneficiaries of the same
Action provide services among themselves,
the corresponding costs should be declared
by the service provider (as costs incurred),
and not by the recipient of the services (as
invoice paid)
➢ Depreciation costs
PROCUREMENT
➢ Procurement: Not using/avoiding EU level
procedures, including slicing
➢ Lack of publication - unlawful selection
criteria
➢ Amendments / additional works:
“unforeseeability” or “urgency” not
justified
➢ If public procurement is not applicable,
still sound financial management principles
have to be respected and best value for
money principle must be proved
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Copyright SESAR Deployment Manager
Interim Payment process workflow
SDA Individual Financial Statement
Hints on Individual Financial Statement
Interim Payment documents
Supporting Tools
Sampling
Checks & Audits
Definition, duties and obligations
Procedure
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Checks & AuditsDefinition, duties and obligations
In line with the Article II.27.1 of the FPA, the Commission during the implementation of the SGA and for a period of 5
years starting from the payment of the balance, may (directly or by an authorised body on its behalf) conduct technical
and financial checks / audits, assess lump sum, unit cost or flat-rate amounts and evaluate the impact of an action
in order to assess if objectives (e.g. environmental protection) have been attained:
Duty of keep documents
(FPA Art II.27.2 )
Obligation to provide information
(FPA Art II.27.3 )
WHAT?
Original documents, accounting and taxrecords, stored on any appropriatemedium, including digitalised originalswhen they are authorised by theirrespective national law
Any information requested by theCommission or authorisedrepresentative, including information inelectronic format
WHEN?
Five years starting from the date ofpayment of the balance for the Action,longer if on-going audits, appeals,litigation or pursuit of claims concerningthe Grant
Before the payment of the balance, laterand during on the spot visits
IF NOT
COMPLAINT
?
The Commission may consider:
(a) any cost insufficiently substantiated by information provided by the partner as ineligible;
(b) any unit, lump sum or flat-rate contribution insufficiently substantiated by information
provided by the partner as undue
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Checks & AuditsProcedure
On the basis of the findings made during the audit, theCommission (or authorised representative) sends aprovisional draft audit report to the beneficiary concerned
The beneficiary can submit observations within 30 daysfrom the day of receipt
Within 60 days after the period for submittingobservations expires, the Beneficiary receives the finalaudit report
Co
ntr
ad
icto
ry a
ud
it p
roce
du
reContradictory audit procedure
(FPA II.27.5)
Audit
30 days
60 days
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For additional information please refer to the Check and Audit procedures document available in the STARRepository
Q&As session
Closure of the meeting
Marcel Sobottka
Chief Finance, Partnerships & Corporate Services
Supported by
Disclaimer
Please note that this document is provided for information
purposes only and it is not meant to replace the applicable
provisions foreseen in the Framework Partnership Agreement, the
Specific Grant Agreements or any other applicable instrument.
The SDA AISBL or any of its Members, or the Commission or INEA,
do not assume any liability for its contents. The SDA AISBL will not
be responsible for any rejection of costs. It is of the primary
responsibility of each of the beneficiaries to ensure that they
comply with the provisions of the FPA and SGA(s). Therefore, all
Partners are strongly advised to read and carry-out the Action(s)
according to the terms set-out in the legal and contractual
instruments.
Thank you for your attention !
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