ICCO COOPERATION REPORT – DCI-FOOD/2012/290717
2012-2013
TABLE OF CONTENTS GRANT CONTACT- INFORMATION ......................................................................................... 3 REPORT OF FACTUAL FINDINGS .......................................................................................... 5 1.
INFORMATION ABOUT THE GRANT CONTRACT ............................................................. 7
2.
PROCEDURES PERFORMED AND FACTUAL FINDINGS ................................................... 8 2.1 GENERAL PROCEDURES................................................................................................ 10 2.1.1 TERMS AND CONDITIONS OF THE GRANT CONTRACT ................................................. 10 2.1.2
FINANCIAL REPORT FOR THE GRANT CONTRACT ........................................................ 11
2.1.3
RULES FOR ACCOUNTING AND RECORD KEEPING....................................................... 11
2.1.4
RECONCILING THE FINANCIAL REPORT TO THE BENEFICIARY’S ACCOUNTING
SYSTEM AND RECORDS ............................................................................................................. 12 2.1.5
EXCHANGE RATES ......................................................................................................... 13
2.1.6
SIMPLIFIED COST OPTIONS ............................................................................................ 14
2.2 PROCEDURES TO VERIFY CONFORMITY OF EXPENDITURE WITH THE BUDGET AND ANALYTICAL REVIEW ............................................................................................................ 15 2.2.1 BUDGET OF THE GRANT CONTRACT ............................................................................. 15 2.2.2
AMENDMENTS TO THE BUDGET OF THE GRANT CONTRACT ...................................... 15
3.1 PROCEDURES TO VERIFY SELECTED EXPENDITURE .................................................... 16 3.1.1 ELIGIBILITY OF COSTS ................................................................................................... 16 3.1.2
ELIGIBLE DIRECT COSTS (ARTICLE 14.2) ...................................................................... 21
3.1.3
CONTINGENCY RESERVE (ARTICLE 14.6) ...................................................................... 21
3.1.4
INDIRECT COSTS (ARTICLE 14.7) ................................................................................... 22
3.1.5
IN KIND CONTRIBUTIONS ARTICLE 14.8) ....................................................................... 22
3.1.6
NON-ELIGIBLE COSTS (ARTICLE 14.9) ........................................................................... 23
3.1.7 REVENUES OF THE ACTION .............................................................................................. 23 ANNEXES .............................................................................................................................24 ANNEX 1. FINANCIAL REPORT FOR THE GRANT CONTRACT...............................................25 ANNEX 2: ATTACHED SIGNED COPY OF TERMS OF REFERENCE EXPENDITURE VERIFICATION .....................................................................................................................31 2.1
ANNEX 1 INFORMATION ABOUT THE GRANT CONTRACT............................................ 31
2.2
ANNEX 2A LISTING OF SPECIFIC PROCEDURES TO BE PERFORMED ...................... 31
2
Johnson & Johnson