Action 23 Closure

1
Action 2/3 Closure

• General Overview
• Documentation (quantitative and qualitative)
• Support

2
Closure Reports

• Required for all DPs in Action 2 and all
  Mainstreaming Partnerships in Action 3 claiming
  ESF funding.
• Validates all actual, eligible activity and
  expenditure for Action.
• Indicates the amount of ESF the DP or
  Mainstreaming Partnership is claiming as a final
  payment for the Action
• Important legal document

3
Documentation you have receivedfrom the Support
Unit

• Action 2 and Action 3 Closure Report form
• Guidance on completing Action 2 and Action 3
  Closure Reports
• General Statement of Expenditure (GSE)
• Guidance and checklist for completing the General
  Statement of Expenditure
• Available in paper and electronic forms
  (Word/Excel)

4
Documentation you must submitto the Support Unit

• Closure Report form - one for each Action -
  original paper version, with original signature
  and stamp
• Verification or Audit Commission Certificate
• General Statement of Expenditure - one for each
  public match funder
• European and National Annual Monitoring Form -
  2005

5
Deadline for Action 2/3 Closure

• You must submit the Closure Report form, 2005
  European and National Monitoring Form and
  Verification Certificate or Audit Commission
  Certificate within 40 working days of the end
  date of each Action
• Please do not fax or email these documents to the
  Support Unit
• You can submit the GSEs at a later date when
  advised by the Support Unit

6
Dealing with queries

• Someone who is familiar with the Action 2/3
  Closure Reports must be available to deal with
  any queries
• Any payment due will only be made on clearance of
  the Closure Report (including the Verification or
  Audit Commission Certificate. GSEs and Monitoring
  Forms)

7
Essential information and records

• DPA or MPA updated with any significant changes
  agreed by the Support Unit
• Workplan
• Correspondence with the Support Unit
• Action 2 or Action 3 Agreement DWP/WEFO
• Profile and Advance Claim Form
• Progress Report and Interim Claim Form(s)

8
Essential information and records

• Public Match Funding Certificates
• Letters of intent/agreement from match funders
• Monitoring records and source documentation for
  activities, beneficiaries, outputs and finances -
  to be kept for three years after the European
  Commissions final payment for the programme
  now 31st December 2014

9
Financial source documentation

• You must ensure an audit trail from the source
• documentation to the Closure Report, including
• salary/payroll details and timesheets
• invoices and receipts
• cash book and bank statements
• analysis of overhead and shared costs
• annual and management accounts (covering more
  than one tax/financial year)
• Please note DPs not required to submit source
  documents with Closure Report, but needed for
  compiling report/audit purposes

10
Presentation issues

• The Closure Report (including the Verification or
  Audit Commission Certificate and GSEs) must stand
  in its own right
• You must
• ensure satisfactory certification by an
  appropriate signatory
• mark alterations by crossing out and writing
  alongside, confirmed by a date and initial
• mark replacement pages with the dossier number
  and date
• No Tippex

11
Significant changes 1

• From now on most significant changes can be
  notified through the Closure Report.
• Exceptions
• Major items of new expenditure connected with new
  activity.
• Change to Action 2 or 3 end date.
• Change to lead organisation.
• Major changes to aims and objectives
• Any significant change that could substantially
  affect your ability to deliver your approved
  Action 2 or 3 workplan.

12
Significant changes 2

• If not notified in advance, must explain/justify
  in Section 4 then ESU will check these
• All changes (agreed or not) must be summarised in
  Section 4

13
Significant changes 3

• Examples of significant changes include
• variation in the total cost of more than 15
  within the profile periods for each Action
• virement of more than 15 between the Staff and
  Other Costs within the profile period for each
  Action.
• extra items of expenditure
• change in bank account details
• change of lead partner or partnership

14
Significant changes 4

• change to match funding sources, types or amounts
• change to the objectives, target group and
  content of the partnership
• major change to the Action 2/3 work programmes
• Costs for dissemination and evaluation are
  ring-fenced during Action 2 and Action 3
• Transnational costs are ring-fenced for Action 2
• If in doubt, should consult with ESU on any
  significant changes

15
Please remember to...

• keep all working papers showing how the Closure
  Reports were compiled
• get the form checked by someone else in your
  organisation before sending it to the Support
  Unit
• Contact auditors, match funders and partners well
  in advance
• Ensure you have submitted a Progress Report and
  Interim Claims Form and ERS for the last period,
  even though it coincides with your DPs end date

16
Accuracy, detail and validations

• You must
• complete all relevant sections
• show costs to the nearest pound
• ensure the consistency of numerical data within
  and between sections
• include actual expenditure and income.
• provide minimum level of details in the
  expenditure analysis (Section 8)

17
Action 3 differences

• You must complete a separate Closure Report for
  Action 3
• Section 6 Activities, outputs and outcomes
  complete Section 6.15 only
• Do not complete Section 8.2 or 8.5b.
• Audit certificates in Action 3 can only only
  cover up to 15 month period (18 months for Action
  2 DPs extending beyond May 05)

18
Need some help?

• Dont panic!
• Guidance Note
• Equal Helpline
• Tel [phone]
• Fax [phone]
• Email equal_at_ecotec.co.uk