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AUDIT REPORT 2005 TO THE EUROPEAN COMMISSION DIRECTORATE-GENERAL / ENVIRONMENT ON THE FINANCIAL INTERIM REPORT OF THE LIFE-NATURE PROJECT „LIFE2003NAT/RO/000027REV” RESTORATION FOREST HABITATS FROM PIETROSUL RODNEI BIOSPHERE RESERVE MADE BY THE FOREST RESEARCH AND MANAGEMENT INSTITUTE (ICAS) OF BUCHAREST
Official data of the audit company Name of the company: S.C. IRAMTAS SERV S.R.L. address: Str. Almasu Mare, Nr.14, Sector 4, Bucuresti TEL / FAX : +4021 450 57 30 / 4021 460 37 71 E- mail: :iramtas@rdslink.ro REGISTRATION UNIQUE CODE: R393244 LICENCE No.: 056 / 31.05.2001 THE REGISTRATION NUMBER IN THE TRADE REGISTER: J40 / 16609 / 25.06.1992 DATE OF ISSUE OF THE LICENCE: 07.01.2002
AUDIT REPORT No. 366 / 16.12.2005 MADE BY THE ABOVE MENTIONED FINANCIAL AUDITOR ON THE FINANCIAL INTERIM REPORT FOR THE 01.01.2004-30.11.2005 IMPLEMENTATION PERIOD
Base d on the audit financial contract No. 356/2005, the audit team proceeded to the verification of the Financial Interim Report of the Project LIFE2003NAT/RO/000027REV” entitled R estoration F orest h abitats from P ietrosul r odnei b iosphere R eserve ( the Maramures County ) of the Forest Research and Management Institute. The audit period was extended on the project implementation period between 01.01.2004 - 30.11.2005 (Stage I) and took into consideration the bookkeeping regulations stipulated in the financing Contract and its execution clauses The responsibilities of the Forest Research and Management Institute and of the financial auditor As foreseen in the Financing Contract and its execution clauses the Forest Research and Management Institute located at Sos. Stefanesti 128, Sector 2, Bucharest, Mr. Romica Tomescu, general director, Mr. Anghel Anghel, economic director, and Mr. Ioan Blada, project manager take their responsibility in keeping in a proper manner of the project Accountancy. Also, they are responsible with the Financial Interim Report preparation for the first stage of the project implementation. Our obligation is to have an independent opinion based on our audit with regard to the legality and to let you know our opinion. On what is our opinion based We have done the audit taking into consideration the following regulations: the Order of the minister of the public finances no. 94/2001 for approving the accountancy Regulations harmonized with the Directive IV of the European Economical Communities and the International Accountancy Standards, as well; the re-published Government Ordinance of Urgency no. 75 / 1999 with regard to the activity of the financial audit; the re-published Accountancy Low no. 82 / 1991; the International Standards of the Accountancy; the financial Audit Standards; the LIFE Standard Administrative Provisions of the European Commission. We have planned and made the audit in accordance with provisions of the financial Audit Standard no. 920 entitled „ Commitments of accomplishment of the agreed procedures concerning financial information”, in order to obtain all necessary information and explanations. By this way, we can have a reasonable ensuring that the LIFE2003NAT/RO/000027REV project of the Forest Research and Management Institute implemented between 01.01.2004 - 30.11.2005(Stage I) has not any erroneous document caused by fraudulence or other irregularities or mistakes. Also, in order to have a correct opinion we have evaluated the global correctitude of the financial presentation in the project. The accountancy organizing and keeping was done in accordance with the provisions of the re-published Accountancy Low no. 82 / 1991, taking into consideration the Order of the minister of the public finances no. 94/2001 for approving the accountancy Regulations harmonized with the Directive IV of the European Economical Communities and the International Accountancy Standards, as well and including the subsequent modifications and completing. The accountancy was kept so that to ensure the requirements with regard to a correct presentation, on budget items, of the project allocated funds and the expenses, as well. There was not found cases of alienation of the durable goods or other goods, lost or deteriorated to be reported to the project expenses. With regard to the reported way of the project expenses, the auditor established that the report was based on existing data in the bookkeeping register; the Project bookkeeping register comprises basically documents of the expenses distributed on budget items; all reported expenses are based on justifying legally documents; all financial payments were made in conformity with the national legally provisions and regulations, based on justifying documents, like fiscal invoices, banking orders of paying, etc. The Order no. 1850 / 14.12.2004 of the Minister of the Public Finances with regard to the financial registers and forms, was abided by the Project beneficiary The total allocated amount to the „LIFE2003NAT/RO/000027REV” Project was as much as 213.470 EUR or 910.000 RON. The Project financier and co-financiers are presented in the next table.
The expenses of the first Project stage, i. e. between 01.01.2004-30.11.2005, were financially covered by European Commission, Forest Research and Management Institute and Forest State Administration of the Maramures County located in the Baia Mare town (See the below table)
But according to the Annex 2, the total expenses were as much as 117.776 Euro. The difference between 117.776 and 11 335, i. e. of 6 441 Euro was supported by the Forest Research and Management Institute The structure of the expenses for the years 2004 and 2005, distributed on budget items, are presented in the Annex 1 According to the financial auditor opinion, the expenses in amount of 117.776 Euro reflects a correct and real image about the actions solved during the audited period Again, according to the same auditor opinion, the spent amount of 42 694 Euro supported by the European Commission is correctly reflected in the Financial Interim Report for the operational period (01.01.2004-30.11.2005) of the LIFE2003NAT/RO/000027REV Project, that was managed by the Forest Research and Management Institute. Finally, the auditor came to the following conclusions: between the 01.01.2004 and 30.11.2005, out of 213 470 Euro total Project cost, an amount of 117 776 Euro were spent; out of the 117 776 Euro, the three financial contributors to the Project have supported 111 335 Euro; the difference between 117.776 and 111 335 Euro, i. e. 6 441 Euro was supported by the Forest Research and Management Institute; all expenses were correctly justified through legally valid documents; based on the financial audit results, the Project beneficiary may ask for the interim payment.
Director of the Audit Company Mr. Gheorghe Satmari (Signature and Stamp)
Table 1. Structure of category of expenditure and their distribution on participants to the Project (taken from the beneficiary and partners Consolidated statement of Expenditures)
Table 2. Summary of co financing
AUDIT REPORT 2007
No. 277 / 27.08.2007
made by the ABOVE MENTIONED FINANCIAL AUDITOR
ON THE FINANCIAL FINAL REPORT OF THE PROJECT „LIFE2003NAT/RO/000027REV” Restoration Forest habitats from Pietrosul rodnei biosphere RESERVE
CONCEIVED BY THE
FOREST RESEARCH AND MANAGEMENT INSTITUTE (ICAS) OF BUCHAREST
IMPLEMENTATION PERIOD: 01.01.2004-01.06.2007
Base d on the audit financial contract No. 356 and 357/ 12.12 2005, the audit team proceeded to the verification of the Financial Final Report of the Project LIFE2003NAT/RO/000027REV” entitled R estoration F orest h abitats from P ietrosul r odnei b iosphere R eserve ( the Maramures County ) of the Forest Research and Management Institute. The audit period was extended on the whole project implementation period between 01.01.2004 – 01.06.2007 and took into consideration the following documents: - The Romanian legislation concerning bookkeeping financial regulations; - The agreement between the European Commission, Environment DG and the Forest Research and Management Institute of Bucharest that was issued on 13.10.2003; - The European Commission regulations, i. e. the LIFE Standard Administrative Provisions issued on 14 / 05 / 2002. The responsibilities of the Forest Research and Management Institute and of the Independent Financial Audit Company As foreseen in the Financing Contract and its execution clauses, the Forest Research and Management Institute located in Bucharest, Sos. Stefanesti 128, Sector 2, represented by Mr. Romica Tomescu, general director, Mr. Anghel Anghel, economic director, and Mr. Ioan Blada, project manager take their responsibility in keeping in a proper manner the project accountancy. Also, they are responsible for the Financial Final Report preparation for the whole period (01.01.2004-01.01.2007) of the project implementation. The obligation of the Independent Financial Audit Team is to check the LIFE project financial documents and to have its personal independent opinion based on our independent financial audit with regard to the legality of the project accountancy and to let you know our findings.
On what is our opinion based? The following legislation and regulations were taken into consideration by the auditor: - the Order of the Minister of the Public Finances no. 1752/2005 for approving the accountancy regulations harmonized according to the European directives including the updated modifications and completions; - the re-published Government Ordinance of Urgency no. 75 / 1999, including the latest modifications and completions with regard to the activity of the financial audit; - the re-published Accountancy Low no. 82 / 1991 including its latest modifications and completions; - the Financial Audit Standard no. 4400 concerning connected services adopted by the Romanian Financial Auditors House; the name of this Standard is: Mission for implementation of the adopted financial information. - the LIFE Standard Administrative Provisions of the European Commission. I n order to obtain the necessary valid information and explanations, this audit was planned and made in accordance with the provisions of the Financial Audit Standard no. 4400, previously mentioned. By this way, we have acquired reasonable information which demonstrates that the IFE2003NAT/RO/000027REV project of the Forest Research and Management Institute implemented between 01.01.2004 – 01.06.2007 has not any erroneous documents caused by fraudulence or other irregularities or mistakes. Also, in order to have a correct opinion we have evaluated the global correctitude of the project financial documents presented by the beneficiary. The accountancy documents were organized and kept in accordance with the provisions of the re-published Accountancy Low no. 82 / 1991, and taking into account the Order no. 1752 / 2005 of the Minister of the Public Finances; this Order has approved the accountancy regulations including the latest modifications and completions. The accountancy was kept clearly on budget items, so that to fulfill the requirements of a correct presentation, of the project allocated funds and their spending, as well. There were not found cases of alienation of the durable goods or other goods, lost or deteriorated to be reported to the project expenses. With regard to the reported way of the project expenses, the auditor established that - the financial report was based on the existing data in the bookkeeping; - the financial Project bookkeeping register comprises basically documents of the expenses distributed on budget items; such as personnel, travel, external assistance, durable goods, consumable, other costs and overheads; each budget item has its folder in which the financial documents that represent the bookkeeping of the project are perfectly arranged; - all reported expenses are based on justificatory and legally documents; - all financial payments were made in conformity with the national legislation and regulations, based on justificatory documents, like fiscal invoices, banking orders of paying; on each financial document there is a certified reference to the LIFE Pietrosul; - also, all expenses are in conformity with the Standard Administrative Provisions elaborated by the European Commission. A specific mention has to be made in connection with the price of the seedlings that were produced by ICAS and used for plantation in the project area. The price calculation was based on very detailed costs estimation according to the Romsilva National Company normative guidelines. Our audit company found that the ICAS has correctly used the cost price which does not include the benefit which, according to the Standard Administrative Provision is not eligible. But, the benefit is included in the sale price and such price is practiced only when the seedlings are sold for commercial reasons, but not in this co-financing case. Also, it was noticed that ICAS did not charged the overheads for the delivered seedling. This is correct because the overheads are included in the cost price and it is not correct to charge them once again to the project. A listing with the basically calculation of the price will be enclosed to our audit report. The Order no. 1850 / 14.12.2004 of the Minister of the Public Finances with regard to the financial registers and forms, was abided by the Project beneficiary The total allocated amount to the „LIFE2003NAT/RO/000027REV” Project was as much as 213.470 Euros and the funding and the budget breakdown are presented in Table 1 that shows that European Commission, Forest Research Institute and Maramures Forest State Administration have to support 50%, 27% and 23%, respectively. Table 1. Approved project funding at start
NOTE: All financial operation were made in Romanian currency (lei) which were converted in Euros using the exchange rate applied by the European Central Bank on the first day of the month in which the payment was made. The b udget summary of allocated and spent currency by items and credit balance are presented i n the Table 2 , with the following details: - In some items the foreseen amount was exceeded while in some others the spent amount was lower than the foreseen one; - Exceeding the foreseen amount in personnel, consumable materials and overheads is in line with the European Commission regulations, i. e. Standard Administrative Provisions / En. Issued on 15 / 05 / 2002 which applies to the project in question; - The other costs item was exceeded by 2060 Euros; however, the total amount of project allocation was not exceeded; surprisingly, part of this amount was paid for our audit reports so that it is up to the European Commission to decide upon the eligibility of this difference; according to the Romanian regulations, in such instances, this amount could be eligible; - In case of the personnel item, our audit team noticed discordance between ways of salary calculation, such as ( Table 4 , last two columns). (a) using a direct calculation based on time sheets, the ICAS has obtained a total 69041 Euros for personnel ; (b) According to the EC standard programme calculation based on the same time sheets a total of 71410 Euros or personnel item was obtained, i.e. a difference of 2369 Euros. As the beneficiary has used this latter variant, is up to the European Commission to decide which one should be followed.
Table 2. Allocated budget and spent currency by items
* According to the EC program of time sheets calculation (See table 1)
The effective financial contributions to the project of each partner are listed in the Table 3 , with the following remarks: - out of 213.470 Euros, an amount of 213.467 Euro was spent for project implementation that took place between 01.01.2004 - 01.06.2007; - based on legally documents, all expenses were correctly justified; - the EC, ICAS and FSAM contributed with 35%, 45% and 20%, respectively; in other words, the ICAS spent more than foreseen while the others, less; - in the financial auditor opinion, expenses in a quantum of 213467 Euro let us learn that according to the Romanian legislation the work was real and project expenses were made correctly; The auditor stress that the expenses in amount of 106.735 Euros supported by the European Commission are correctly reflected in the financial report of the LIFE2003NAT/RO/000027REV project that was managed by the Forest Research and Management Institute during the operationa period: 01.01.2004- 01.06.2007. Table 3. Project funding, budget breakdown on partners and balance after project termination
The Table 4 presents in details the s tructure of expenses on budget items, years and participants to the Project; these expenditures were taken from the beneficiary and partners Consolidated Statement of Expenditures that were delivered by the beneficiary.
The independent auditor conclusions - Based on legally documents, an amount of 231467 Euros was spent for the project implementation that took place between the 01.01.2004 and 01.06.2007; The EC, ICAS and FSAM have contributed with 74715 (35%), 97021 (45%), and 41731 (20%) Euro , respectively; - The auditor has verified all financial documents including the statement of expenditure and income provided to the European Commission and found that according to the Romanian legislation and accounting rules, all expenses were correctly justified through valid documents. Also, the spent currency was in line to the European Commission regulation, i.e. the LIFE Standard Administrative Provision issued on 14.05.2002; - The audit team highly appreciate the way in which the project accountancy was kept; the financial documents were arranged on budget items, chronologically inserted in folders; the European Union logo is placed in front of each big folder; - The auditor recommends to the Forest Research and Management Institute to keep all documents in its archive, so that anybody may check them anytime; - Based on the positive financial audit results, the audit team recommends to the Forest Research and Management Institute as project beneficiary to ask to the E.C for the final payment.
Director of the Audit Company Mr. Radu BANU (Signature and Stamp)
Table 4. Structure of category of expenditure and their distribution on participants to the Project (taken from the beneficiary and partners consolidated statement of Expenditures)
*Difference in personnel cost between the EC standard programme of calculation of time sheet and the ICAS time sheets calculation based on direct data.
RAPORT AUDIT 2007 CATRE Comisia Europeana REFERITOR LA RAPORTUL FINANCIAR interimar AL PROIECTULUI
„LIFE2003NAT/RO/000027REV”
Refacerea habitatelor forestiere din Rezervatia Biosferei Pietrosu Rodnei
INTOCMIT DE INSTITUTUL DE CERCETARI SI AMENAJARI SILVICE I.C.A.S.-BUCURESTI
Director Proiect, Dr. Ioan Blada
Bucuresti 27 August 2007
Numele FIRMEI: S.C. IRAMTAS SERV S.R.L. Adresa: Str. Almasu Mare, Nr.14, Sector 4, Bucuresti TELEFON/FAX: 021/4505730, 021/4603771 E-mail : iramtas@rdslink.ro Cod DE Înregistrare FISCALA : RO393244 Autorizatia c.a.f.r. Nr . 056 / 31.05.2001 Nr. ordine în Registrul Comertului : J40/16609/1992 Data emiterii certificatului DE INREGISTRARE: 07.01.2002
PENTRU PERIOADA OPERATIONALA 01.01.2004-01.06.2007
În baza contractelor de audit financiar nr. 356 si nr. 357/12.12.2005, noi am procedat la verificarea Raportului Financiar Finalal proiectului „ REFACEREA HABITATELOR FORESTIERE DIN REZERVATIA BIOSFER ei PIETROSU RODNEI, JUD. MARAMURES, COD LIFE2003NAT/RO/000027REV” al INSTITUTULUI DE CERCETARI SI AMENAJARI SILVICE p entru perioada operationala 01.01.2004 - 30.06.2007 , care a fost întocmit luîndu-se în considerare urmatoarele: Legislatia româneasca privind reglementarile contabile; Acordul dintre Comisia Europeana, Directia de Mediu DG si Institutul de Cercetari si Amenajari Silvice încheiat la 13.10.2003 în concordanta cu reglementarile contabile stabilite în Contractul de finantare si Clauzele de executare ale acestuia. Reglementarile Comisiei Europene prevazute în Normativele Administrative Standard publicate la 14.05.2002.
Responsabilitatile Institutului de Cercetari si Amenajari Silvice si ale auditorului financiar Asa cum este prevazut în Contractul de finantare si în Clauzele de executare ale acestuia, Institutul de Cercetari si Amenajari Silvice, cu sediul în sos. Stefanesti nr. 128, comuna Voluntari, judet Ilfov, prin reprezentantii sai, director general, dl. Romica Tomescu, director economic, dl. Anghel Anghel si coordonator proiect, dl. ing. Ioan Blada, care raspunde de tinerea evidentei contabile a proiectului în mod adecvat si de pregatirea Raportului financiar. Obligatia echipei de audit financiar consta în verificarea documentelor financiare si a ne forma o opinie independenta, bazata pe auditul nostru, asupra acelor prevederi si de a va raporta opinia noastra.
PE CE SE BAZEAZA OPINIA Noi am desfasurat auditul având în vedere urmatoarele acte normative: - Ordinul ministrului finantelor publice nr. 1752/2005 pentru aprobarea Reglementarilor contabile conforme cu directivele europene, cu modificarile si completarile ulterioare; - Ordonanta de Urgenta a Guvernului nr. 75/1999, republicata, privind activitatea de audit financiar, cu modificarile si completarile ulterioare; - Legea Contabilitatii nr. 82/1991, republicata, cu modificarile si completarile ulterioare; - Standardul de audit financiar privind serviciile conexe nr. 4400 ”Misiuni pentru efectuarea procedurilor convenite privind informatiile financiare ” , adoptat de Camera Auditorilor Financiari din România(fost ISA 920); - Reglementarile Comisiei Europene prevazute în Normativele Administrative Standard publicate la 14.05.2002. Noi am planificat si am desfasurat auditul nostru în conformitate cu prevederile Standardului de audit financiar pentru servicii conexe nr. 4400 „Misiuni pentru efectuarea procedurilor convenite privind informatiile financiare ” , astfel încât sa obtinem toate informatiile si explicatiile pe care le-am considerat necesare pentru a avea o asigurare rezonabila ca proiectul „LIFE2003NAT/RO/000027REV” implementat de INSTITUTUL DE CERCETARI SI AMENAJARI SILVICE pentru perioada operationala 01.01.2004 – 01.06.2007 nu are documente eronate, cauzate de frauda si de alte neregularitati sau greseli. Pentru a ne forma opinia, am evaluat, de asemenea, corectitudinea globala a prezentarii informatiilor financiare din proiect. Organizarea si conducerea contabilitatii s-a facut în conformitate cu prevederile Legii contabilitatii nr. 82/1991, republicata, cu modificarile si completarile ulterioare, având în vedere si prevederile Ordinului ministrului finantelor publice nr. 1752/2005 pentru aprobarea Reglementarilor contabile conforme cu directivele europene, cu modificarile si completarile ulterioare. Contabilitatea a fost condusa, astfel încât sa se asigure cerintele privind evidentierea distincta a sumelor alocate ca finantare si a cheltuielilor efectuate pe liniile bugetare ale proiectului. Nu au fost cazuri de bunuri înstrainate, pierdute sau avariate, care sa fie raportate la cheltuieli. Referitor la modul de raportare a executiei cheltuielilor proiectului, auditorul a constatat ca: -raportul s-a bazat pe datele existente in contabilitate aranjate perfect în dosare plasate în bibliorafturi; -contabilitatea Proiectului contine documentele de baza ale cheltuielilor, repartizate pe capitole bugetare/de cheltuieli: personal, deplasari, materiale consumabile, echipamente, mijloace fixe, asistenta externa, etc.; fiecare capitol de cheltuieli este plasat în dosarul sau separat în care se pastreaza actele financiares -toate cheltuielile se bazeaza pe documente justificative legale; -toate platile financiare au fost facute în conformitate cu reglementarile si prevederile nationale legale, bazate pe facturi fiscale, ordine de plata bancare, etc. Pe fiecare document financiar este trecuta proiectului LIFE Pietrosul; Au fost respectate prevedile Ordinului ministrului finantelor publice nr. 1850 din 14 decembrie 2004 privind registrele si formularele financiar-contabile. De asemenea, toate cheltuielile au fost facute în conformitate cu Normativele Administrative Standard ale Comisiei Europene publicate la 14.05.2002. Este necesar a se face o mentiune specifica referitoare la pretul puietilor care au fost produsi de ICAS si folositi la plantat în suprafata care face obiectul proiectului. Calcularea pretului pe o estimare detaliata a costurilor, estimare bazata pe normativele Regiei Nationale a Padurilor. Echipa de audit a constatat ca ICAS a utilizat corect pretul de cost , pret care nu include beneficiul care în conformitate cu Normativele Administrative Standard nu este eligibil. Însa beneficiul a fost inclus în pretul de vânzare, pret care se practica numai când puietii sunt vânduti în scopuri comerciale, însa nu si în cazul acestei cofinantari. De asemenea s-a constatat ca ICAS nu a încarcat cu indirecte pretul puietilor livrati. Acest procedeu este corect întrucât indirectele au fost deja incluse în pretul de cost astfel ca nu este corect a se încarca înca odata poiectul. O copie cu analiza de preturi va fi anexata la prezentul raport. Suma totala alocata proiectului LIFE2003NAT/RO/000027REV este de 213.470 EURO iar finantatorii si repartizarea fondurilor sunt prezentate în Tab. 1 din care rezulta ca Uniunea Europeana, Institutul de Cercetari si Amenajari si Directia Silvica Maramures vor suporta 50%, 27% si respectiv 23%.
Tab. 1. Fonduri aprobate initial
NOTA: Toate operatiile financiare au fost facute în moneda româneasca (lei) care au fost convertiti în Euro folosind rata de schimb practicata de Banca Centala Europeana din prima zi a lunii în care s-au efectuat operatiile. Fondurile alocate si distribuirea lor pe capitole de cheltuieli precum si balanta sunt prezentate în Tabelul 2 din care rezulta detaliile prezentate mai jos. - La unele capitole sumele prevazute au fost depasite iar la altele sunt mai mici ; - Depasirile de la capitolele salarii, consumabile si indirecte se încadreaza în Reglementarile Comisiei Europene prevazute în Normativele Administrative Standard emise la 15.05.2002 aplicbile proiectului respectivs - Capitolul alte costuri a fost depasit cu 2060 Euro, însa nu si suma alocata a proiectuluis este surprinzator ca o parte din aceasta suma a fost achitata pentru audit, astfel Comisia Europeana urmeaza sa decida în privinta eligibilitatii acestei diferente; potrivit reglementarilor din România, cheltuiala este eligibila în asemenea cazuri; - La capitolul salarii, a fost constatata o discordanta în privinta modului de calculului (Tab 4, ultimele doua coloane), astfel: (a) folosind calculul direct bazat pe numarul de ore pontate, ICAS a obtinut suma totala de 69041 Euro; (b) cu ajutorul programului standard de calcul impus de Comisia Europeana, pe baza acelorasi ore pontate a rezultat sums de 71410 Euro, adica o diferenta de 2369 Euro. Întrucât beneficiarul a luat în calcul aceasta din urma varianta, ramâne la latitudinea Comisiei Europene de a decide care din variantele (a) sau (b) ar trebui folosite.
Tab. 2. Fondurile alocate si distribuirea lor pe capitole de cheltuieli si balanta
* Cuantumul salariilora result prin întroducerea datelor în programul impus de Comisia Europeana iar suma rezultata este mai mare cu 2369 E decât suma calculata de ICAS pe bazaeorelor pontate Contributia efectiva la proiect a fiecarui partener este înscrisa în Tabelul 3 ,din care se remarca: - pe perioada de implementare a proiectului 01.01.2004 - 01.06.2007, din totalul de 213.470 Euro au fost cheltuiti 213.467 Euro; -toate cheltuielile au fost corect justificate pe baza documentelor legale; - Comisia Europeana, ICAS si Directia Silvica Maramures au contribuit efectiv fiecare cu 35%, 45% si respectiv 20%; rezultând ca ICAS a cheltuit mai mult iar ceilalti parteneri mai putin decât a fost prevazut; - în opinia auditorului financia , cheltuielile efectuate în suma de 213.467 EUR, dau o imagine corecta si reala asupra activitatilor proiectului în perioada de desfasurare prezentata mai sus. î n opinia noastra, suma de 106.735 Euro primita de la Consiliul Europei , respectiv cheltuielile efectuate din aceasta suma, astfel cum sunt reflectate în Raportul financiar final, reprezinta imaginea fidela a realizarii activitatilor proiectului „LIFE2003NAT/RO/000027REV” pentru INSTITUTUL DE CERCETARI SI AMENAJARI SILVICE p entru perioada operationala 01.01.2004 - 30.06.2007.Tab. 3. Suma alocata initial la proiect, distribuirea ei pe parteneri si sumele suportate de fiecare pe parcursul implementarii precum si balanta
Tabelul 4 prezinta detaliat structura cheltuielilor pe capitole de buget, pe ani si pe participanti la proiect; aceste cheltuieli au fost luate din formularele standard de cheltuieli care ne-au fost puse la dispozitie de catre beneficiar.
Concluziile auditorului financiar independent - Pentru implementarea proiectului, în perioada 01.01.2004 - 01.06.2007 a fost cheltuita, pe baza de documente legale, suma de 231467 Euro; Comisia Europeana, ICAS si Directia Silvica Maramures au contribuit fiecare cu 74.715 (35%), 97.021 (45%) si respectiv 41.731 (20%) Euro; - Auditorul a verificat toate documentele financiare, inclusiv Formularele Standard de venituri si cheltuieli (care vor fi trimise la Comisia Europeana ) si a consttatat ca potrivit legislatiei românesti si a reglementarilor contabile, toate cheltuielile efectuate au fost corect justificate cu documente valabile. De asemenea, fondurile au fost cheltuite în conformitate cu Normativele Administrative Standard ale Comisiei Europene publicate la 14.05.2002. - Echipa care a efectuat auditarea apreciaza modul corect în care contabilitatea proiectului a fost tinuta; documentele financiare sunt aranjate în ordine cronologica pe capitole de cheltuieli si plasate în bibliorafturi pe a caror frontal se afla sigla Uniunii Europene; - Auditorul recomanda ICAS sa pastreze în arhiva, într-un singur loc, toate documentele, astfel ca oricine si oricând sa le poata verifica; - Pe baza rezultatelor pozitive ale auditului financiar, auditorul independent accepta si recomanda ICAS ca beneficiar al proiectului sa solicite Comisiei Europenne plata ultimei transe; aceasta transe reprezinta suma platita în avans si în plus de catre respectivul beneficiar.
DIRECTOR, BANU RADU
Table 4. Distributia cheltuielilor pe categorii de buget, pe ani si pe partenerii proiectului rezultate din evidenta analitica primara si din Formularele Standard
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