This project is co-financed by the European Union and the Republic of Turkey Bölgesel Rekabet Edebilirlik Operasyonel Programı’nın Uygulanması için Kurumsal Kapasitenin Oluşturulmasına Yönelik Teknik Yardım Technical Assistance on Institutional Building for the Implementation of RCOP in Turkey Financial Management 8 th October, 2012 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 1
This project is co-financed by the European Union and the Republic of Turkey CONTENT 1. Financial Management Actors 2. General Overview to IPA Funds 3. Flow of Funds and disbursement rules 4. Financial Management of Contracts 5. Tax issues REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 2
This project is co-financed by the European Union and the Republic of Turkey 1. FINANCIAL MANAGEMENT ACTORS REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 3
This project is co-financed by the European Union and the Republic of Turkey Institutions/bodies for Financial Management • European Commission (EC) • National Authorizing Officer (NAO) • National Fund (NF) • Operating Structure/Contracting Authority (OS/CA) • End Recipient of Assistance (ERA) • Controctors/Consultant REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 4
This project is co-financed by the European Union and the Republic of Turkey 2. GENERAL OVERVIEW TO IPA FUNDS REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 5
This project is co-financed by the European Union and the Republic of Turkey Budget Allocation (IPA) 2007 -2013 Instrument for Pre- Accession Assistance Candidate Status Croatia (Hırvatistan) the Former Yugoslav Republic of Macedonia (Makedonya) Turkey (Türkiye) Iceland (İzlanda) Montenegro (Karadağ) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Potential candidate status Albania, Bosnia& Herzegovina (Arnavutluk, Bosna Hersek) Serbia, Kosovo (Sırbistan, Kosova)
This project is co-financed by the European Union and the Republic of Turkey Budget Allocation (IPA) 2007 -2013 Instrument for Pre- Accession Assistance Total Budget for IPA Amount (EUR) 11. 468. 000 Turkey 4. 874. 000 Component III 1. 802. 000 RCOP 480. 387. 185 REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY
Yearly Budget Allocation for RCOP This project is co-financed by the European Union and the Republic of Turkey Year EU Contribution (EUR) %85 National Contribution (EUR) %15 2007 41. 900. 000 7. 394. 118 49. 294. 118 2008 43. 500. 000 7. 676. 471 51. 176. 471 2009 54. 800. 000 9. 670. 588 64. 470. 588 2010 71. 430. 000 12. 605. 294 84. 035. 294 2011 88. 020. 000 15. 532. 941 103. 552. 941 2012 89. 016. 597 15. 708. 811 104. 725. 408 2013 91. 720. 588 16. 185. 986 107. 906. 574 TOTALMINISTRY OF SCIENCE, 480. 387. 185 84. 774. 209 565. 161. 394 REPUBLIC OF TURKEY INDUSTRY AND TECHNOLOGY Total EUR %100
This project is co-financed by the European Union and the Republic of Turkey 3. FLOW OF FUNDS AND DİSBURSEMENT RULES REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 9
Flow of Funds for TR Contribution This project is co-financed by the European Union and the Republic of Turkey • Government Budget (RCOP) Ministry of Science, Industry and Technology • Releasing of Budget Ministry of Finance RCOP • Request of National Contribution from OS National Fund • Transfer of National Contributi on to Subacc. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 10
Flow of Funds for EU Contribution This project is co-financed by the European Union and the Republic of Turkey NF • IPA Funds EC • Advance • Interim • Final Payment • Transfer of EU Contributio n to sub. acc. Contractors • Request of payment RCOP REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 11
Flow of Funds This project is co-financed by the European Union and the Republic of Turkey Main Account (EU) Main Account (TR) Sub-Account (EU) Sub-Account (TR) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Contractor Account 12
Disbursement Rules of IPA Funds This project is co-financed by the European Union and the Republic of Turkey n+3 Rules; by 31 December of the third year following year n being the one in which the budget commitment should be used for the purpose of pre-financing or interim payments. Pre-financing (for OP): 30% of the total IPA contribution for the three most recent years. m+15 rules; The total amount paid as pre-financing shall be reimbursed to the Commission with all interest accrued if no payment application for the programme concerned is sent within 15 months of the date on which the Commission pays the first pre-financing amount. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY
This project is co-financed by the European Union and the Republic of Turkey 4. FINANCIAL MANAGEMENT OF CONTRACTS REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 14
Responsibilities of the Finance Division This project is co-financed by the European Union and the Republic of Turkey Expenditure Forecast, Management of flow of funds (request for funds, allocation of national contribution, transfer of national contribution to the NF ) Payments (check and keep of letter of guarantee, preparation of payment dossier, read&approved by ERA’s, invoice check, execution of payment, transfer of payment order, releasing of guarantee, ) Reports to the NF (yearly expenditure forecast, monthly financial report, statement of expenditure, financial reports) Tax issues (VAT exemption form, tax ruling, tables for Mo. F) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 15
Responsibilities of the Finance Division This project is co-financed by the European Union and the Republic of Turkey Accounting (data entries, approvals of data entry, reconciliation, back -up) Participation to kick off meeting, Participation to provisional and final acceptances visits of supply and works contracts. Participation to Monthly Management Meetings of service and works contracts. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 16
Types of Contracts This project is co-financed by the European Union and the Republic of Turkey Service: Procurement of consultancy, research, know-how and training Supplies: Procurement of equipment, materials Works: infrastructure, superstructure and other engineering works REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 17
Payment Types of Contracts This project is co-financed by the European Union and the Republic of Turkey Type of Contract Advance Interim Final (balance) Fee based Service 12 months or less %40 12 -24 (24 not included) %30 24 months or more %20 6 monthly installement (up to %90) % 10 Global Price Service % 60 N/a %40 Fw. C %60 N/a %40 Supply %60 N/a %40 Works %10 After 3 -5 months monthly progress payment %5 retention money) %2, 5 Provisional %2, 5 Final acceptance REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 18
SERVİCE CONTRACTS This project is co-financed by the European Union and the Republic of Turkey Budget items of the fee-based service contract: Man-day/Fees (Adam günü/Ücret) Incidentals (Arizi Bütçe) Expenditure Verification (Harcama Teyidi) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 19
Required documents for fee based service contracts payments This project is co-financed by the European Union and the Republic of Turkey Advance • Signed Contracts • Invoice/Request of advance payment • Guarantee letter (if advance payment exceeds 150. 000 EUR) Interim • Invoice • Detailed list of expenses for fees and incidentals • Interim progress report (financial and technical. • Copies of Time sheets for the related period • Incidental expenditure * The consultant are not approvals, obliged to ask for a/p • STE, NKE approvals, • Working at weekend or nationals holidays approvals. REPUBLIC OF TURKEY • Expenditure Verification MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY Report Final • Invoice • Detailed list of expenses for fees and incidentals • Final report • Copies of Time sheets for the related period • Incidental expenditure approvals, • STE, NKE approvals, • Working at weekend or nationals holidays approvals. • Expenditure Verification Report 20
Required documents for global price service contracts payments This project is co-financed by the European Union and the Republic of Turkey Advance Final • Signed Contracts • Invoice/Request of advance payment • Guarantee letter (if advance payment exceeds 150. 000 EUR) • Invoice • Final report • Final Account * The consultant are not obliged to ask for a/p REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 21
Documents to be Approved for Service Contracts This project is co-financed by the European Union and the Republic of Turkey All the approvals should be received from the relevant authority prior to the implementation Documents ERA Invoice 1. √ 2. √ Timesheets 1. √ Progress /final reports 1. √ 2. √ STE Approval Request Non-key expert Approval Request 1. √ 2. √ Incidental Budget Approval 1. √ 2. √ REPUBLIC OF TURKEY Weekend/national/public holiday approval MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY OS 1. √ 22
This project is co-financed by the European Union and the Republic of Turkey Templates for service contracts Invoice and Annex I 10 (Invoice control checklist) Timesheet Progress Report STE Approval Request Incidental Budget Approval REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 23
WORKS CONTRACTS This project is co-financed by the European Union and the Republic of Turkey Budget items of works contracts: Permanent works (construction, electrical, mechanical works…) Contingency (%10 of the permanent works) REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 24
Required documents for fee based service contracts payments This project is co-financed by the European Union and the Republic of Turkey Advance Interim Final • • • Invoice • Interim Payment Certificate • Progress report (financial and technical. • Certificate of origin (materials used for construction) • Insurance payment receipt • Invoice • Final Payment Certificate • Final report • Discharge (14. 12) • Certificate of Provisional Acceptance • Certificate of Origin • «Receipt of Discharge» from SGK • • • Signed Contracts Invoice/Request of advance payment Interim Payment Certificate (0) Guarantee letter (if advance payment exceeds 150. 000 EUR) Performance Security (%10 of the accepted contract amount) Insurance Policy (if applicable) SGK Apply Form * The consultant are not REPUBLIC OF TURKEY MINISTRY OF a/p obliged to ask for SCIENCE, INDUSTRY AND TECHNOLOGY 25
This project is co-financed by the European Union and the Republic of Turkey Documents to be Approved for Works Contracts All the approvals should be received from the relevant authority prior to the implementation Documents ERA Invoice 1. √ 2. √ Progress /final reports 1. √ 2. √ Provisional/Final Acceptances 1. √ 2. √ Weekend/national/public holiday approval OS 1. √ REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 26
Templates for works contracts This project is co-financed by the European Union and the Republic of Turkey Invoice and Annex I 10 (Invoice control checklist) Progress Report Provisional / Final Acceptance REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 27
SUPPLY CONTRACTS This project is co-financed by the European Union and the Republic of Turkey Budget items of works contracts: Equipment REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 28
Required documents for supply contracts payments This project is co-financed by the European Union and the Republic of Turkey Advance Final • Signed Contracts • Invoice/Request of advance payment • Guarantee letter (if advance payment exceeds 150. 000 EUR) • Invoice • Certificate of Provisional Acceptance • Certificate of Origin (for each item) • Copy of warranty • Copy of Inspection test certificate * The consultant are not obliged to ask for a/p REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 29
This project is co-financed by the European Union and the Republic of Turkey Documents to be Approved for Supply Contracts All the approvals should be received from the relevant authority prior to the implementation Documents ERA Invoice 1. √ 2. √ Provisional / Final Acceptances 1. √ OS 2. √ REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 30
Time Frame for payment This project is co-financed by the European Union and the Republic of Turkey Service and Supply; Within 45 days of receipt of the contract signed by all parties and all relevant documents (request for payment, financial guarantee if applicable). Works; Within 56 days of receipt of advance payment request, 77 days of receipt of interim and final payment requests. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY
This project is co-financed by the European Union and the Republic of Turkey The role of the End Recipient of Assistance (ERA) Approving the copy of invoice/s “Read and Approved” in technical terms by filling the checklist (Annex 4) which will be sent to ERA with the copy of the invoice stamped ‘Read and Approved’ by the Contracting Authority. ERA should approve the invoice within 5 calendar days following the receipt of invoice by the ERA. If “Read and Approved” is not received from the ERA in 5 calendar days following the receipt of invoice by the ERA and in the absence of any comments within that period they will be considered to be tacitly approved. REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY
This project is co-financed by the European Union and the Republic of Turkey 5. TAX ISSUES REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 33
TAX REGULATIONS This project is co-financed by the European Union and the Republic of Turkey To approve documents according to the IPA General Tax Exemption Communique for IPA Framework Agreement No. 1 introduced by the Ministry of Finance and its annexes for Attachments: 1/a, 7, 8, 10, . Please see the “Tax Exemption Guide for EU Financial Aid” published by Revenue Administration under the below link: http: //www. gib. gov. tr/fileadmin/beyannamerehberi/abmaliyardim_ rehberi. pdf REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 34
Documents to be Approved by ERA This project is co-financed by the European Union and the Republic of Turkey Responsibilities and duties of the ERA related to financial implementation and tax regulations are as follows; To approve the Contracts between the Contractor and supplier/service provider for the VAT exemption for the purchases above 2. 000 TL and list (Ek-7) of the contracts/purchases above 2000 TL in three monthly basis; To approve the list (Ek-8) for the purchases of contractors below 2. 000 TL in three monthly basis; REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 35
Documents to be Approved by ERA This project is co-financed by the European Union and the Republic of Turkey To approve (Ek-1/a) “List of goods to be imported (İthal Edilecek Mallar Listesi)” prepared by Contractor, To approve the list (Ek-10) of goods purchased with “Special Compsumption Tax” REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 36
This project is co-financed by the European Union and the Republic of Turkey Thank you. . . REPUBLIC OF TURKEY MINISTRY OF SCIENCE, INDUSTRY AND TECHNOLOGY 37
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