Worksheet for OTS after the action
Date of last revision - Management
07/11/2014
Worksheet for On-the-Spot-Check after Action
Date of check conducted: ______
A. Information on the Project1. / Project Number
2. / E+ link Number / Sector:
3. / Organization Name / Acronym: / (if applicable)
4. / Project Title / Acronym: / (if applicable)
5. / Legal representative & Position
6. / Contact Person
7. / Person/s present during on-the-spot-check (from organization)
8. / Grant allocation as per agreement
9. / Initial payment / Amount / Date of payment
10. / 2nd pre-financing payment
(if applicable) / Amount / Date of payment
11. / Final Payment /Recovery*
*to be noted as negative Amount / Amount / Date of payment
B. On-the-Spot Documentary Check
Type of documentation / Yes / No
1. / Photographic evidence/ Outcomes producesduring project implementation [1]
2. / Original DEoR and Visibility – correct logos are used and material found on premises / in file [2]
3. / Original and/or authenticated copies of correspondence with NA
4. / Copy of application form and annexes submitted to the NA
5. / Original National Selection Letter
6. / Signed agreement between EUPA and beneficiary
7. / Signed amendments to the agreement / N/A
8. / Copy of Progress Report / N/A
9. / Copy of Interim Report / N/A
10. / Participants’ signature sheet / N/A
11. / Copy of final report submitted to the NA
12. / Original and/or authenticated receipts of real costs incurred during project
10. / Original and/or authenticated bank statements verifyingpre-financing payment/s and final payment/recovery. [3]
11. / Soft-backup of documents on CD / DVD in file
12. / Authorised signatory(ies) [4][5][6] of beneficiary match the legal representative of project
C1. Financial Aspects | Overview of expenditure and budget absorption
Y / N / Comment / Explain
1. / Has the budget been respected? If ‘No’, why?
2. / Were there any changes / non compliance with respect to the financial plan? If ‘Yes’ why, and to what extent?
3. / Has the granted budget been absorbed fully? / Granted amount:
Expenditure:
Difference (to be reported as + or -):
4. / Were there any sources of funding for this project or parts of the project which were or were not foreseen at application stage?
5. / Has provided persons carrying out OTS Check with a breakdown of expenses?[7]
Yes / No
6. / All cost amounts are declared in Euros. / N/A
7. / Where required, amounts have been converted to Euros using the exchange rate stipulated in the grant agreement. / N/A
8. / All costs claimed are listed in the estimated budget. / N/A
9. / All costs claimed by beneficiary are identifiable and verifiable. / N/A
10. / All costs incurred were necessary for the successful implementation of the project. / N/A
11. / All expenses incurred during the project are recorded in the beneficiary’s accounts and declared in accordance with the law. / N/A
12. / Additional funding for the project implementation is clearly recorded in the beneficiary’s accounting system. / N/A
13. / The beneficiary institution’s procurement procedures were adhered to in the incurring of additional costs. / N/A
14. / The beneficiary has adhered to the principles of cost effectiveness and value for money when incurring expenses. / N/A
15. / Any transfers between the budget headings do not exceed 10% of the amount of the eligible cost for the heading for which the transfer is intended. / N/A
16. / If there have been transfers between budget headings which exceed the 10% as specified above, the beneficiary has submitted an amendment request form. / N/A
17. / All costs relate to activities carried out in eligible countries. / N/A
18. / If answer to above is no, this has been duly justified by beneficiary and formally accepted by the NA. / N/A
19. / All expenses have been incurred by legal bodies and or institutions of the consortium/multilateral grouping. / N/A
20. / The beneficiary has not utilised project funds to cover any of the following:
- Return on capital
- Debt and debt service charge
- Provisions for losses
- Interest
- Exchanges losses
- Costs associated with the preparation of project application form and /or accompanying documents.
- Costs for operating bank accounts (except transfer costs)
- Costs incurred by silent partners
- Doubtful debts
21. / Beneficiary can demonstrate that any VAT claimed from project funds cannot be recovered. / N/A
22. / Costs declared by beneficiary are not covered by another project or work programme receiving a community grant.
23. / If claiming any costs in relation to capital assets, the beneficiary has only claimed the depreciation of such costs. / N/A
24. / If the beneficiary has claimed any costs in relation to any “buy-out” option when leasing equipment. / N/A
25. / Any costs claimed under staff costs are in relation to staff having either a permanent or temporary contract of employment with the institution / N/A
26. / Staff costs claimed by beneficiary are based on real daily staff costs rates. / N/A
27. / Staff costs claimed by beneficiary do not exceed the maximum rates published in the LLP Guide of the respective call for proposals. / N/A
28. / Beneficiary has not claimed non statutory costs. / N/A
29. / Travel costs have been claimed as stipulated in the project work plan. / N/A
30. / Costs claimed for travel are directly linked to specific project related activities. / N/A
31. / Costs claimed for travel to non Programme countries have been formally accepted by the NA as eligible costs. / N/A
32. / Beneficiary has adhered to internal rules of partner organisation when reimbursing subsistence costs. / N/A
33. / Beneficiary has not claimed any accommodation, meals and local travel which have been provided free of charge by a third party. / N/A
34. / The costs claimed for equipment does not exceed 10% of the total direct costs. / N/A
35. / Costs claimed under subcontracting are covered by procurement/subcontracting contracts. / N/A
36. / Subcontracting agreements have been issued in compliance with the principles of transparency and equal treatment of potential contractors. / N/A
37. / Subcontracting agreements have been issued in compliance with community rules and national rules in relation to procurement. / N/A
38. / Costs claimed for subcontracting do not exceed 30% of the total direct costs. / N/A
Worksheet OTS after the action Page 1 of 16
C2. Financial Aspects | Verification of Real Costs (for which justification of costs incurred is necessary)Invoice /
Receipt Nr / Invoice in file / Company / Individual / Cost incl. VAT / Receipt / Other proof of payment / Is expenditure eligible [8] / Was there a request for quotations prior to expenditure? / Comments / Findings
Y / N / Y / N / Y / N / Y / N
Total Costs:
C3. Financial Aspects | Verification of Scale of Unit Costs
Description of Expenditure (Budget Heading) / Project Promoter & Country / Total number of activity days
(excluding travel days) / No of participants (including experts, support staff and group leaders where applicable)[9] / Signatures available / Comments / Findings
Y / N
C4. Financial Aspects | Support provided to EVS Volunteers (applicable to KA 1 - EVS only)
Description of Expenditure (Budget Heading) / Volunteer’s Name, Surname & Country / Did volunteer sign for monthly allowance? / Did volunteer sign for other support provided? / Comments / Findings
Y / N / Y / N
C5. Financial Aspects | Co-Financing
Type of co-financing
(In-kind / beneficiary’s own resources) / Evidence
in file / Approximate or Real financial value of
in-kind contributions and/or beneficiary’s own resources used / Co-financing element reflected in beneficiary’s accounts / bank statements (if applicable) / Comments / Findings
Y / N / Y / N
Total:
C6. Purchase of Equipment (if applicable)
Description of Expenditure (Budget Heading) / Item purchased / Photographic/
physical evidence provided / Item Purchased within eligibility dates / Comments / Findings
Y / N / Y / N
Total:
YES / No
1 / Has equipment been purchased for the successful implementation for project? / N/A
2 / The purchasing of equipment is specifically stated in grant agreement. / N/A
3 / The purchasing of equipment is deemed eligible by the NA. / N/A
4 / All costs claimed under equipment reflect the depreciative effect in accordance with the tax and accounting rules applicable to the beneficiary incurring the costs. / N/A
5 / Any equipment purchased has been verified on site. / N/A
Worksheet OTS after the action Page 1 of 16
D. Participants1. / Forecasted number of participants (in application) / Female / Male
2. / Real number of participants (during project) / Female / Male
3. / Number of participants with fewer opportunities / Female / Male
Profile:
Social obstacles
Economic obstacles
Cultural differences
Educational difficulties
Geographical obstacles
Disability
Health problems
Other / Profile:
Social obstacles
Economic obstacles
Cultural differences
Educational difficulties
Geographical obstacles
Disability
Health problems
Other
4. / Number of participants with special needs / Female / Male
E. Visibility and Dissemination & Exploitation of Results (DEOR)
Y / N / Comment / Explain
1. / Which methods did you use most to make the project visible: (officer to obtain printed sample)
a. Internet
b. Press Releases
c. Articles
d. Information Activities (e.g. public meetings, etc)
e. Others
2. / Did you publish the results/outcomes of this project? How?
3. / Was a copy / proof provided during on-the-spot check?
F. Conclusions
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
G. Other Remarks
1.
2.
3.
H1. Follow-up
Based on the outcome of this exercise we:
Recommend
Do not recommend
Follow up to this beneficiary for the following reasons:
1.
2.
3.
H2. Good Practice
Based on the outcome of this exercise we:
Recommend
Do not recommend
The project as a good practice for the following reasons:
1.
2.
3.
I. Signatures of Persons Present for OTS Check[10]
1. / Name of legally authorised person attending OTS Check to sign on behalf of the organization
Position
Signature
Date
2. / Name of person attending on-the-spot-check on behalf of the organization
Position
Signature
Date
3. / Name of person attending on-the-spot-check on behalf of the organization
Position
Signature
J. Declaration of Non-conflict of Interest and Declaration of Confidentiality
I declare that I have no link with the project or any personal interest in its success or otherwise that could influence my impartiality. I will not disclose any information concerning this project or my assessment or any other matter relating to it outside the agreed assessment procedure.
1 / Name of person conducting the On the Spot CheckPosition
Stamp & Signature
Date
2 / Name of person assisting the on-the-spot-check Officer
Position
Stamp & Signature
Date
K. Conclusion
Prepared by
Position
Signature
Date
L. Reviewing
Reviewed by
Position
Reviewer confirms reasons for follow-up stated in Section H / Yes / No
Signature
Date
Worksheet OTS after the action Page 1 of 16
[1] Sample to be collected and annexed to Audit Report
[2] Sample to be collected and annexed to Audit Report
[3]Copy to be collected and annexed to Audit Report
[4] In case of non-profit organization / association, copy of the signatory(ies) page of the organization’s statute to be collected and annexed to Audit Report
[5] In case of informal groups, only on-the-spot verification of ID card of legal representative is necessary.
[6] In case of public body, verification of legal notice establishing it and person entitled to sign on behalf of institution.
[7]If Expenditure Record Sheet provided by the NA is not provided, alternative book-keeping recording can be considered.
[8] Has the expenditure been incurred within project dates?
“A grant may be awarded for a project which has already begun only where the applicant can demonstrate the need to start the project before the agreement has been signed. In such cases, expenditure eligible for financing may not have been incurred prior to the date of submission of the application.” (Programme Guide)
[9] Participants arriving/departing late/early are to be listed separately from the group.
[10]Signatures for confirmation of attendance of this OTS check only and shall not be used as a means to endorse contents inputted by the officers in this document.