Ministry of Public Finance
Check-list : Control of Payment to Contractor - SERVICES
Managing Authority
CF 1164/94/ISPA / Version : 5 / Date: October 2008 / Page : 1 / 9
Name of Project: / Insert as relevant
CF/ISPA FM reference N°: / Insert as relevant signed on : Insert as relevant
Final Beneficiary
Name : ______
Phone : ______
Contact : ______
Email : ______/ Project Manager responsible for the project :
Name : ______
Phone extension : ______
Email : ______
Contract Code and Title
Contractor Name :
Type of contract / Fee based / Global Price
Invoice / Request for payment / Date of receipt :
Reference / ___ / ___ / ____
Date
Amount and currency / Deadline for payment
Type of Invoice / Request for payment / Advance / ___ / ___ / ____
Interim / New Deadline in case of suspension:
Final / ___ / ___ / ____
Grid stamp
Action / Date / By(name)
Approval of the Invoice and supporting documents requested from the Final Beneficiary
Approval / Comments of Final Beneficiary received
Further information / amendments requested from Contractor
Further information / amended Invoice received at MA/IA
Invoice approved
Payment order preparation
Payment order signature
First signature
Second signature
Payment order transmitted to the Bank
HOW TO USE THE CHECK-LIST :
- The boxes represent mandatory checks to be performed.
- All persons assigned to perform controls must, for each control, tick the boxes in the column corresponding to their respective position.
- Comments / notes may be added on the last page of the Check-list and must be cross-referenced (numbered) in the column “Note Ref.“
- The check-list must be signed by the performers of controls and reviewers once all controls are performed
Stage 1 Preparation and First control by : Insert as relevant
Preparation started on : Date : __ / __ / ___ at __ : __
Financial checks / Technical checks
Control # / Items to be checked / 1st control / 2nd control / 3rd control / 4th control / Supervision / Supervision
Financial manager (Payments Dep Expert) / Head of Fin.control Unit / T&C Expert/
Project Coordinator / Head of Monit.Unit / Head of Payments Department / MA Director / Note Ref.
1 / There is a duly signed and legally binding contract between MA/IA and the Contractor
2 / Contractor’s Invoice– provided:
2.1 / Information corresponds to the contract terms and the Contractor’s particulars are complete:
-Name and address of the Contactor
-Name of the Contracting Authority
-Total contract amount
-Bank details/requisites arecorrect ( Bank name and code, Bank account number, name of the holder)
2.2 / Reference to applicable contract
2.3 / Date and period covered by the Invoice are mentioned
2.4 / Information corresponds to the one provided in Financial Identification form as attached to the Contract (Annex VI)
2.5 / Date of the Invoice is within the contract period and within programme disbursement deadline
2.6 / Invoice provided is the original document
2.7 / Invoice amounts are arithmetically correct
2.8 / Invoice in compliance with Accounting Law – accompanied with translation in Bulgarian
2.9 / The invoiced amount does not include VAT or other taxes / non-eligible costs
2.10 / Invoice is denominated in the proper currency (EUR)
2.11 / Amount requested corresponds to approved limit of the sub-bank account for relevant period
2.12 / Invoice is signed by Contractor’s authorised representative
2.13 / Invoice is approved for payment by the Final Beneficiary
2.14 / Review controls performed
3 / Funds availability checks
3.1 / The Request for funds is submitted to the PA/NF
3.2 / The limit is approved by the PA/NF
Financial checks / Technical checks
Control # / Items to be checked / 1st control / 2nd control / 3rd control / 4th control / Supervision / Supervision
Financial manager / Head of Fin.control Unit / Project Coordinator / Head of Monit. Unit / Head of Payments Department / MA Director / Note Ref.
FOR FEE BASED CONTRACTS
Advance payment
Amount does not exceed the limits specified in Art.29.1 of the General Conditions of the contract
3 / If the amount exceeds 150.000 €, a Financial guarantee as defined in article 30 of the General Conditions for service contracts for EC external actions:
3.1 / -is attached for full amount of pre-financing payment
3.2 / -is compliant with the template attached to the contract
3.3 / -is valid until released by the MA/IA in accordance with article 30.5 of the General Conditions for service contracts
3.4 / -is printed on official letterhead of the financial institution issuing the guarantee and is stamped / dated / signed
3.5 / -is irrevocable
3.6 / -is addressed to the MA/IA
3.7 / -includes reference to the contract name and identification number
3.8 / The guarantor guarantees the obligation as primary obligor, not merely as a surety
3.9 / The guaranteed sums would be paid to the MA/IAupon first written request without any delays or objections
4 / Review controls performed
Interim payment
5 / Supporting documents include Interim progress report + Financial reportand are approved by the Final Beneficiary
6 / Supporting documents include Copies of or extracts from time-sheets of consultant’s experts and are approved by the Final Beneficiary
7 / Amount requested + previous payments made by the MA/ IA do not exceed 90% of the maximum contract value
7.1 / -Real costs reported by the contractor do not exceed 100% of any single budget line in the contract in force (check also contract addenda)
8 / Check with the Coordinator of the Project if all the experts used by the consultant and for whose activities the consultant requests payment have been included in the project correctly (by means of original contract, addenda or administrative orders, as appropriate) and before their activities actually started under the contract[1]
9 / Expenditure corresponds to the eligibility criteria specified in CF/ISPA FM, Annex III.2 (FB eligibility checklist is approved and enclosed in Payment Dossier)
10 / Review controls performed
Financial checks / Technical checks
Control # / Items to be checked / 1st control / 2nd control / 3rd control / 4th control / Supervision / Supervision
Financial manager / Head of Fin.control Unit / Project Coordinator / Head of Monit. Unit / Head of Payments Department / MA Director / Note Ref.
Final payment (Fee-based contract)
11 / Supporting documents include Final report, accompanied by the financial report[2] and final statement[3] , and are approved by the Final Beneficiary
12 / Supporting documents include Copies of or extracts from time-sheets[4] of consultant’s experts, and are approved by the Final Beneficiary
13 / Supporting documents include an audit certificate duly signed by respective auditor in accordance with art 30 of the General Conditions following the template in Annex VI of the contract
14 / Check with the Coordinator of the Project if all the experts used by the consultant and for whose activities the consultant requests payment have been included in the project correctly (by means of original contract, addenda or administrative orders, as appropriate) and before their activities actually started under the contract[5]
15 / The amount requested corresponds to Final certified value[6]minus previous payments made by CF/MA
16 / The amount requested is smaller than the maximum contract value (see Article 3 of the Special conditions + any addenda)
17 / Expenditure corresponds to the eligibility criteria specified in MA/IA, Annex III.2 (FB eligibility checklist is approved and enclosed in Payment Dossier)
18 / Review controls performed
Financial checks / Technical checks
Control # / Items to be checked / 1st control / 2nd control / 3rd control / 4th control / Supervision / Supervision
Financial manager / Head of Fin.control Unit / Project Coordinator / Head of Monit. Unit / Head of Payments Department / MA Director / Note Ref.
FOR GLOBAL PRICE CONTRACTS
Advance payment
19 / Amount does not exceed 60% of the contract value
20 / If the amount exceeds 150.000 €, a Financial guarantee as defined in article 30 of the General Conditions for service contracts for EC external actions attached to the invoice :
20.1 / -is attached for full amount of pre-financing payment
20.2 / -is compliant with the template attached to the contract
20.3 / -is valid until released by the MA/IAin accordance with article 30.6 of the General Conditions for service contracts
20.4 / -is printed on official letterhead of the financial institution issuing the guarantee and is stamped / dated / signed
20.5 / -is irrevocable
20.6 / -is addressed to the MA/IA
20.7 / -includes reference to the contract name and identification number
20.8 / The guarantor guarantees the obligation as primary obligor, not merely as a surety
20.9 / The guaranteed sums would be paid to the MA/IAupon first written request without any delays or objections
21 / Review controls performed
Interim payment ( if applicable)
22 / Supporting documents include Interim report (insert as relevant)
23 / Supporting documents (as per the individual contract conditions) are approved by the Final Beneficiary
24 / Amount requested + previous payments made by the MA/ IA do not exceed 90% of the maximum contract value
25 / Expenditure corresponds to the eligibility criteria specified in CF/ISPA FM, Annex III.2 (FB eligibility checklist is approved and enclosed in Payment Dossier)
26 / Review controls performed
Control # / Items to be checked / 1st control / 2nd control / 3rd control / 4th control / Supervision / Supervision
Financial manager / Head of Fin.control Unit / Project Coordinator / Head of Monit. Unit / Head of Payments Department / MA Director / Note Ref.
Final payment
27 / Supporting documents include Final report, accompanied by the financial report[7]and final statement[8], , and are approved by the Final Beneficiary
28 / Check with the Coordinator of the Project if all the experts used by the consultant and for whose activities the consultant requests payment have been included in the project correctly (by means of original contract, addenda or administrative orders, as appropriate) and before their activities actually started under the contract[9]
29 / Amount requested corresponds to Final certified value[10] minus previous payments made by the MA/IA
30 / Amount requested is smaller than the maximum contract value (see Article 3 of the Special conditions + any addenda)
31 / Expenditure corresponds to the eligibility criteria specified in CF/ISPA FM, Annex III.2 (FB eligibility checklist is approved and enclosed in Payment Dossier)
32 / Review controls performed
4 / Payment Order Preparation
4.1 / Check Payment Order:
-Number
-Date
-Currency
-Reference to the related Invoice / Contract
-MA/IA Bank account information
-Beneficiary identity and coordinates
-Bank account information of the Contractor
4.2 / Payment Order is fully and correctly completed
4.3 / Amount (in figures and words) corresponds to amount approved for payment
4.4 / Funds are available under the approved limit of the sub-bank account for relevant period
4.5 / Following documents are attached to Payment order for signatories information
-invoice with supporting documents
-copies of relevant pages of contract
-other <Insert as relevant
5 / Review controls performed
Transmission to Second Control
Date: Hour : : .
Stage 2 Second control by : Head of Financial Control Unit
Documents received on : Date : __ / __ / ___ at __ : __
Controls started on : Date : __ / __ / ___ at __ : __
Performs controls as assigned in column “Second control” / 6 / Transmission to Third Control
Date: Hour : : .
Stage 3Third control by : Project Coordinator
Documents received on : Date : __ / __ / ___ at __ : __
Controls started on : Date : __ / __ / ___ at __ : __
Performs controls as assigned in column “Third control” / 7 / Transmission to Fourth Control/ Approval
Date: Hour : : .
Stage 4Fourth control by : Head of Monitoring Unit
Documents received on : Date : __ / __ / ___ at __ : __
Controls started on : Date : __ / __ / ___ at __ : __
Performs controls as assigned in column “Fourth control” / 8 / Transmission for Supervision
Date: Hour : : .
Stage 5Supervisionby : Head of Payments Department
Documents received on : Date : __ / __ / ___ at __ : __
Controls started on : Date : __ / __ / ___ at __ : __
9 / Transmission to SupervisionDate: Hour : : .
Stage 6Supervision by : MA Director
Documents received on : Date : __ / __ / ___ at __ : __
Controls started on : Date : __ / __ / ___ at __ : __
10 / INVOICE APPROVED FOR PAYMENT BY ISPA IA10.1 / The Invoice / supporting documents ARE APPROVED by the MA/IA and there is no recommendation by the MA/IA or any other reason to decrease the sum requested by the Contractor > (If relevant)
10.2 / Payment Order can be prepared for amount requested by the Contractor as follows :
-EU funds : ______
<insert amount and currency>
-IFI Co-financing : ______
<insert amount and currency>
10.3 / Payment Order can be prepared for partial amount as follows (give further details on last page of the check-list) :
-EU funds : ______
<insert amount and currency>
-IFI Co-financing : ______
<insert amount and currency>
11 / INVOICE NOT APPROVED BY PAYMENT
11.1 / Contractor formally informed and period of suspension starts on ______
insert date
12 / CONTRACTOR ADDRESSES ISSUES RAISED BY FB and/or MA/IA
12.1 / The ISPA IA has received invoice / supporting document properly adjusted
12.2 / Payment Order can be prepared for amount adjusted by the Contractor as follows :
-EU funds : ______
<insert amount and currency>
-IFI Co-financing : ______
<insert amount and currency>
13 / Transmission to Financial Controller
Date: Hour : : .
Stage 7Financial Controller : Insert as relevant
Documents received on : Date : __ / __ / ___ at __ : __
Controls started on : Date : __ / __ / ___ at __ : __
Check of Payment Order Signature:14 / First signature on Payment order done / checked
15 / Second signature on payment order done / checked
16 / Transmission of the Payment Order
to Financial Manager for proceeding
Date: Hour : : .
17 / Transmission of the Payment order to Bank
Date: Hour : : .
18 / Transmission of the documents for filing
Date: Hour : : .
NOTES / COMMENTS / INSTRUCTIONS:
Insert as relevant / Insert as relevantReference (to be reported in the column Note Ref) and Content of the notes / comments / instructions : / Reference (to be reported in the column Note Ref) and Content of the notes / comments / instructions :
Insert as relevant / Insert as relevant
Reference (to be reported in the column Note Ref) and Content of the notes / comments / instructions : / Reference (to be reported in the column Note Ref) and Content of the notes / comments / instructions :
Insert as relevant / Director of MA
Reference (to be reported in the column Note Ref) and Content of the notes / comments / instructions : / Reference (to be reported in the column Note Ref) and Content of the notes / comments / instructions :
INTERNAL AUDIT : This area is dedicated to comments / notes / references / etc…. of internal auditors
Ref / Date / Name / Comments / Signature
[1]The basic document (contract, addendum or administrative order) must be duly signed and in force prior to the date when the expert starts his/her activities under the contract. The activities performed prior to the enforcement date of a relevant document are not eligible for funding.
[2] See General Conditions art 26.1
[3] See General Conditions art 28.
[4] The time-sheets should indicate the number of days worked in case of long-term experts and the number of hours worked in case of short-term experts (7 working hours = 1 working day)
[5] The basic document (contract, addendum or administrative order) must be duly signed and in force prior to the date when the expert starts his/her activities under the contract. The activities performed prior to the enforcement date of a relevant document are not eligible for funding.
[6] If the final certified value is greater than the total of the payments already made to the Consultant by the Contracting Authority under the Contract, the financial guarantee must be released within 45 days of the acceptance of the final audit certificate by the Contracting Authority. If not, the financial guarantee may be reduced to cover the difference between the final certified value and the total of the payments already made to the Consultant by the Contracting Authority under the Contract and the financial guarantee must be released within 45 days of repayment of the difference by the Consultant.
[7]See General Conditions art 26.1
[8] See General Conditions art 28.
[9] The basic document (contract, addendum or administrative order) must be duly signed and in force prior to the date when the expert starts his/her activities under the contract. The activities performed prior to the enforcement date of a relevant document are not eligible for funding.
[10] If the final certified value is greater than the total of the payments already made to the Consultant by the Contracting Authority under the Contract, the financial guarantee must be released within 45 days of the acceptance of the final audit certificate by the Contracting Authority. If not, the financial guarantee may be reduced to cover the difference between the final certified value and the total of the payments already made to the Consultant by the Contracting Authority under the Contract and the financial guarantee must be released within 45 days of repayment of the difference by the Consultant.