ΡΧΕδϊ,Λ, S,ρ,Α. (Batch Reference: B59-37) Pťojedts …Batch Reference: B59-37) Pťojedts...

67
ΡΧΕδϊ,Λ, S,ρ,Α. (Batch Reference: B59-37) Pťojedts Audited: Ref. Ares(2014)536072 - 28/02/2014

Transcript of ΡΧΕδϊ,Λ, S,ρ,Α. (Batch Reference: B59-37) Pťojedts …Batch Reference: B59-37) Pťojedts...

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ΡΧΕδϊ,Λ, S,ρ,Α.

(Batch Reference: B59-37)

Pťojedts Audited:

Ref. Ares(2014)536072 - 28/02/2014

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RTD АЩЯТ FRAMEWORK SERVICES CONTRACT

ЛШГГ REPORT

Лишпсо (ÎHGANISAÎIOK:

PROJECTS AUDITED: BAlXTllUïiVEiïEKCE:

ELETTRONICA E SISTEMÍPER J, " AUTOMAZIONE - ГСГ ,ΚΚΓΛ. S,p,A.

B59-37

The views expressed "herein am those of the independent auditor and do not represent any officiai view of the Commission

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jerty «Γ (hö European Commisaiou miđ »huuEd ttot be distributed to third ţmrties without thû milten approviti of ilio European Commission

Table of contents pag«

PARTl -EXECimm SUMMARY* ...... 4

1 Audit opinio# m .. .... ..... .... ..... 4

1.1 Scope and responsibilities 4

1.2 Summary of andit i«3j us teneurs aud recöm mendation* fer sysieius improvement 5

1.3 Opinou 10

PÁRT 2-GENMÄL INFORM AT/ON..... « U

2 General Information . ..Il

3 Information on Üte aaditsđ organisation * ..., 12

3.1 Legni sta tus 12

3.2 Activities 12

3.3 Summary il nandal figures 12

3.4 Dependen·;« mi EC ÍHudinj; 12

JMÌ(T з - INTERNA/. CONTROLS™ - . J3

4 Afiataste of relevant Internal Centrals ............ ,.„.„,13

4.1 Uesci'lptloü of Accounting System ötid lœy internai eťmtrols 13

4.2 Time recording System 13

4.3 CoACtasion as to reliability 15

PART 4-AUDIT WORE AND MtfiVGSL.,.. lő

5 Direct CMÍS' audit work (nuißmlhtgs ............ lé

5.1 Ferswfluňel cosía ÍS

5.2 Subco л tracíí älg 22

5.3 Other direct eosŕs 22

6 Indirect costs: audit work ami findings . 24

6.1 Amount claimed 24

6.2 Description of method used fo calculai« Indirect cosisi 24

5.3 Breakdown of indirect cosí rate 24

6.4 Work performed 25

6.5 Findings 25

7 Adjustments ίο costs previously reported, <...26

8 Receiptí... ........ . . 26

9 Interest...... « 2 7

M Prajeet Management Usporíš..,..»,* ........... ............ .„„„.„«'.27

2 KcsíľÍĽfeduse

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This report is the property of the European Commission and shoutd iwt by dísLríhuied ίο iîiLrd paities without &e written approval of ¡the European Commission

I f Cú-onUnahr roh ami/or money received from со-шИпаШ'^ .. ... .. +··27

11, f Audit work performed

11.2 Wildings 28

12 Audit e&ftìfi&ttesi^m„ . ,..ġ.,......... ,28

PART 5—CONTRACTOR COMMENTS . 29

J3 Contractor Co/ншшй·'...................... .......................... .„„„„„..„„.m 2.9

PAST 0-ШтШ,5 TO THE AUDIT REPORT . 34

Aitttex t Coste dainml according tv íha fmunċkd stat&wtniff undmiđii adjustments ....... 35

ANNEX2 ANALYSÏS Úľ DfittíCľ WUSONNEL CÚtfťS AND INDIRECT COSTS.... 36

Annex 3 Contractor commuais 37

Rcsíríckti use

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•jcily of tlie European Cammiaskm. and shimltl ¡iot be dtetríbuiccl fo third paHiûs wîlhcjïit Ûiû witten approval uf tifò Eufopean Commission

PÁRT 1 - EXECUTIVE SUMMAÄY

1 Aumtow«ÍON

IJ Scorn да ríESPOřťsjjíiuxi \($

la confection with lbe Framework Services Contract dated 12 May 2006, we have audited the financial statements as set out iti the table below submitted to the Commission of the European Communities by ELliSLA, S.p.A. (the "Contractor"):

' •: i : ΐ; .'"Į í '• : ' v ž; 'e; i'· ;i > · i r c r iųd i sad l i ^ l · : i ¡ i È ü ï b ' . ï - i ' v ' ( v " ; f \ •\X :· ; í ; • - ·: v •· v • ·· · ·• ··•·•·.· Toţii ľ amo'iíiit ċi aimiįl ;: : :

liespeciive responsibilities of Contractors and Auditors

It is the responsibility of the Contractor to prepare the imančiai statements and to maintain adequate accounting records and documentation to support and justify the costs reported.

Our responsibility j s to express an independent opinion on the accompanying financial statements based on out audit as to whether lhe costs have been properly j пеш red and are eligible costs, as defined under the contract,

This report is prepared for lhe European Commission and remains lhe property of the liinopean Comraissdon. Our audit work bas been undertaken within the framework of existing contrac tuai arrangements and provides information to the European Commission on the systems of internal controls placed on the uso of Commission funds and on eligibility of the costs claimed.

Oui' audit work has been undertaken so that we might state to the European Commission those matter we are required to klate in our audit report and for no oiher purpose. Wc are thii3 responsible solely to lhe European Commission fer our audit work and the audit opinions we have formed. To the fullast extent permitted by law, we do not accept or assume responsibility to anyone other than the European Commission unless such responsibility has been expressly accepted.

Kcsírátednw 4

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'Ibis report ia tøe property of ttte Eurasian. Comrmsstøn aud should not le distributed t« third parties without file väitteli approval of the European Commission

Restricted use 5

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jei ty nf (he lîuropertsi Сошгшкюн aud sħoubt »»t be distributed to third parties without tho wriUcii approvisi ofthu iiiimpean. Сошпкчюп

Contract:

'Ш0ШШЯМ Pei'soïuicl SubcoiŁtf ас Uiig Ofłiei· direct tosia

Ш" ШШ

:.Íiliiiiôy.ãiN6nw

* thereof travel & aubs • thereof eeiismnableji flieťeúf d ur i) hifi

eųtiipfneut _ thereof protection

örJmoTFkdgc • (hereof other costs

TNDTREGT COSTS ADJUSTMENTS TO COSTS PBEVIOIJSLY REPORTED

jrøqÅAL Д 'ч

Tjëmüxisimïipü vTràijjjiiià';

iMaüs:

•¿'Gp'nįM į ŕ'li IlilÙL::

Ibs&Ěctcd usa 6

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This report is the propert)' of the European Cosninksi'tm and shosJd Kůl bů disiftbuteíl fo third parties without the witten approval of the European Commission

ítesiríefcd us« 7

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p&rťy of the European Commission and slioutd not bûdisiriirafed to third pintles without the wrifteai approval of Üte liiiroperm Cotïiimesîoti

Restricted™« 8

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This report is Sie property oi'Uio European Commission äiud shon td not bo distributed to third parties without the wittern approvai üf the Витошкия Commission

Restricted usò 9

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lerty of ilio European Coiiiimissîun aitd sisûtild noi be distributed to thkd parlfcs without Ihû written approval of the Friflropeast Commissi«!

November 04th, 2009

Rtóirïcted usa

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'ľhia report is the. property oftho Eurupeati Commission and aliouid not lie distributed ío tlmil parties without the mitten approvai oftfe Нитордаи Commission

PART % - СЖМШАЬ IMOSMATIOM

2 ....

GENERAI., ĪMOīiMATĪOH

ЛШ1Т;»ЛТЕ ;

Лишт PKHtOÏJ

Contact:

14/10/2008 to 22/Ш/2008

QR«ANLSAŢTOW' ; '. " . " " 'R. ; Í

Name: ELETIIIOMC А В SISTEMI PRR Ľ AUTONÍAZIOHE-KLB.SL A S,ņ,A.

Acronym: EFJBSīA Address: "Via Monte Nero, 63/65 - 00012 Guiderna

Monteceľro (ROMA) ļ

AUJJJETKD CONTRACT Directorate Clonerai: DG liiťso l'mmework Programme: 6tħ Framework Programme Contact mmiber: Period of entire contrwcl: Type of instrument: Specific Targeted Project Cost modal: PC

AUDITED COSTS Financiai steíemenís:

Total:

PERSONS PRKSKNT Audited organisation:

I Audit organisation:

Restesetodiss»

ELESIAS.pA,

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ijcrty ûf iho Europealt Cojnmissioa and should not bo dxslribuferi to third parties without lho written approvai oř títo European Commissimi

3 INFORMATION огч ΤΙ 11'" AUDITED OJRCANH Α'ΠΟΝ

I?uitócib1:^uńriaii<jh: (-"OOp': Euŕ) . % Î B ^ u i ţ jO/Í л/лУ'1·.

Д ;·. ; ..·. . л^ -, ^Ťä^ľÉfeIä^ ý'-X !ТоШ:Щ'йга'^ ''/ľ.· -.·• .riet-]jio'flt."(ioss) for.'fhė.year - v" Piňáncial deb t,, ne t of čąajį at üanKs •/ TotálassIetş . 'Λť.У'".y, ' , v , JîÇIî ģi[ante'(iiļ,% of Mtaí^ycnoe-á") '' Graiiis.įm.% of total revenues) :,

Reuldütel USŕ 12

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l'fîia report is the property of the Europea« Commission find should not be distributed io third parties without iħe mitten approval ofthø European Commission

PART 3 - INTERNAT» CONTROLS

4 ANALYSIS OF RELEVANT INTJÄNA Í, CONTROLS

A.c'cóimúi hg;'SýMěňi 'y'.iï • ť 'X':-·• Datò Vjf ,iįųplfeineiitaįjoni ' 'Âfi.c,QÎâiţîft^b»3iâ' , ' ,i;__

. ^PO^^įMifįbąęy.. __, Pįojęfėt àcc<!ii«t;iVġ '·

Į TMg.Îeybxdmgsyşţârt! '' j Product iiams . .. '·: · ·' " , " ,'.../

Datepfiiijpismsntation. j ífategratežl vrith/a^oiiįįm^ şyltciti.·;.

Certification Bydesigmtfød òfficTcr ·

R«;[rfctedi3S«í o

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peily of liic European Commission arni should not be Ufftlributed to third prnties without tho w/ittøa. approval of the European Commission

KxstricEeJ uss И

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Tilis report is iho property of the European Cominissâoii mid should not ba dJstïlbated to third parties without the wüten approval of the Ultrajam Commission

RÊSîi iofed tise 15

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perty oftíiö EìuropesHi Commission and shouEd ¡ωί be cfeíribttied fo third pmliea without tha written approvai of the· European Commission

PART 4 - AUDIT WORK АШ) BINDINGS

5 DIRECT COSTS; AUDIT WOEK AM FINDINGS

Conívact; Financial Statement One: Total:

PROJECT ШЙСШРТЮ^

CÓNťliAeŤUAL ťUÓVÍSIOŇS

Atticies: Ailides J1Ą ILI9,31.20,1122, Ľ.23,11.24, Ii .25 and I [,27 within Pai t B, Financial Provisions, of the General Conditions, Annex II to the Ccmtøct.

KcsíneíÉtí isso ifi

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Tliis report ís the property of ího HuYöpeaa Commission sud should not be distributed to third parties without the written approval of tbo Htimpeasi Commission

KcstriclcitiiK Î7

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p&rty of the K¡itti1>cmi Coiiunlsskm алс! should uot be (íigiributed to rl?W ^atlics without flie waitøu approval of tíw Europcats Commission

tioiitrad: i'çriôd «mdüted

S Coistdatøed

J?Ľťšóii'ael €os(s.. У-Ofļvjiļcīi: ïb

r/IníiovaíÍUű .. Oŕwlifch. ; · Beati,onsirafioá Oíwliicbi Training. : .у;·, 'v,| ¿ . '··., Pfiffíiicii}jЗуЬАиа^ Öf-wftiċh: Orlici· sjjť.čifiŕ àċtiyitics

Euro

Restricted eso 18

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This report is the property of the European CunimiVmn aitd shotdd not be distributed to third ¡miltes wiíhoiit the'written approval of the Eiuqwitin flomttjissïosi

j Pí ρ ül itfííve hornia, ̂ alenin ÍÍÜŰ . 1

Total days in a year ļ Loss: Weekends

Subtotal j Less: Armimi Hoíidaya ļ Less: Statutory Holidays j Workable йзуя í» a year

T-csi>: Otta activities (describe hi detail) S Pro ducii ve đa,ys peľ year ļ Hours per day į Productive hours per year

Kcsíricfcd U5Ç

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ycrly of tl» Fumicasi Commission and should nyi bo distribitM! to third parlies without flie written approval ofiħe Ftaropcan Commission

Rwiricterf use 20

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This report ¡s the property of iha Eurajłcati Commission and sliouki not ¡>c disMbaređ to tliírd parties without the wiUtiti approval of the European. Corcim issiou

HsüfeicScduüc 21

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Adjustments Identi fød with, regard ю шзоаш! costs for fįjįan^S.į;:'^ ¿¿ý-yi Aďiýiiy ;.j į.VtedŠtS:'·, į K1igibiė<^afs AŪjd^tracutslliļ' Süiímeiiíp.bmil :: j ϊ:?/Γν"*: ť"V*:%· *: fctøimcd ' acueįįigd'lij· •ľúítóivaiidiťí ¿'iii'*·.'"•; : v ·;• í ;v · *'· Ą ;j:y;-;į;:U;'.v'·; é:¿ ' Λ.: =': \.;л; •:Ч"!;''v'sv' · / { byĪļhfe:S<3.;i..· ·.'

Euro Euro Euro Буш "Í

j j į ī л-1 j į ; y: v. : v : ; ¡7 į Vļ ШГОРШ1!1 V**5».' ''^.О ШШШ

'ШШШШ WåpgonsH í:i

í .·.; •?·· ···, ľ."... ·'• :.! : ". ··. \ ζ

Tpfái Λ':;· V ·'; , ·. % : \É · .·.

Ífoťipfl audited .. ' Qtlļci;ļ>ireLt;Costs^ 'ĚJ-L 4» * '-'i."»'i

/íúMPVation : Of whlilt : ;Í)enxoáskatioii Qf iįVliiįib ί Tťa imug Qfwüjx^iMaiia^embatp.ftïioÜójab'oitöjiH Òf Miitbi ОШегярР^Ш^· itcUÝitžcs.

:C2ūst!«talmė8' Eli ro

Restrict«! uss 22

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This repwí is the property of ÍIÍÜ ßuoipcan and sSiciiild »ot be· distributed to third parties without the written sjiproval »f lho Ruixipcan Commission

Adjustments identified with regard to oiħer direct costs tbr contract

ШМмШ:·; tiinaųčiąl į '· -y.·'.•• ".· Activity"; Cosisçlaisnèd ''^Щбйгг-Л •'Eiliģiļ}Ie,eosts';j Adj ostin cuts fo ptáícracñt ̂ táfeíiiáiit; period- ·' ' ·' a reep teď; by ! : «çójsis accepted

?·£•! •i··':"··.':::' -••' .: :bįthe.ECJ '• ·. fö i': Euro Тига Euro EiíTC

ПЯ ШШШ !·',·'.'•· : : ·;·; :.s ; c 'i Ďěňionsír

twmng'ţ дЩ;Ж:л

ÜÜÍeiXcí' "f: y ÜÜÍeiXcí' bubtotíil

; « . • .· '·. - .·• i

iTötaí ι

Resínete ei до 23

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perly of flie European Commission anti słtouJkf not ba Jlsiritøed ίο third pinties wiíííúut the written sp¡nwal of th&European Commission

INDIRECT COM; AUDIT ΛΥΟΕΚ ÁNÜ PMBINÍÍS

Акошгег.АДушЬ (Pontiac t: Financial Statement One: Totaī;

Artides 11.19, П.21, Π.22,11.24 and ÍÍ.25 within Part Β, Financial Provisions, of the General Conditions, Annex 11 to the Contract

Ċdħtrai?t;'Y; ^ v ';\V4';.'. ' , Č r i š ť ' e k ï t t t é t l . , , . . . " . Porid&iiui^^ 1/:Д ÌEÌÌJO.V.'.Ì .''ΙΝ'^Λ/^'-Ι-ΛΊ Í; · •• , I j i ļ U f i l r į ; У / į ' i ' : : } , ' У ; · . у й ; j i χ . . ϊ ; Ш/ЙДШ: ; ЙйсагеЬ aiiïii Teiàij noJpgíčiií DëveïopÎiicùt; ! í - !

•-•.-.Λ·.'. •·." :v ·; ·'·', OfīrUĀļjjmdiistT^bii ХС.ч :į. •·'',' ľ -V', : V ptvv]iíçli:!Trairiíng : ..V;. ! •."ļ • ·· ; ' ; .':" ·: Я·";* ï 'у.l· Of.^iué!fciMéíäg^ ·:.

ОУЙЩЙ . calèaiáliari ~ f ' : v У Gdíitráxiťtyjw. ·:• ' " Full Costs ļ

Rcefrictwhisa 24

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Tb is report is the property of Üto lśuropcan (Jamiiiiââtân and .should utó bű districted io (hird parties without tim written apptuval of &ø Hurupswt Comnifssiü»

RfisSriüted use 25

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)pertjT of říie Europami Commission and .ч!юнМ mt be distributed ίο Öiírd parties wiiEtoxiitħe written üppn.ivaí of tħs European Qimniissron.

"Pmahċiai:; Siatemëât

øimrnå í;.·:::.·;··;.'·:;:«

AdjushnsntB identified with regard to ţ ndirect costa toy ¿ontøet iFimmaã] . , . • iAciiyily ^'¿"temeni perimi " ' ' " :

; . CÒsts ; v^niäjédg

шешшшюЕ:

Eurrt Euro Euro

AîxjasTMENTs то mars PREVIOTSLY REÏOUTED

ItKfÆIPTS

Rüsfrietwä «SB 26"

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This report is tho properly of [he European Comimssioa aad should not be distributed t» third [Mirties without iEio wriUűii approval oflhöMtirapsBnCommissiorL

9 ĪNTJiHifliT

10 PROJECT MANAGEMENT REPORTS

•: Project {įiJl pįriodS: auditСЙ) - ::

Hoius origmaHý:' claim eđ. in ļ financial siatemeli ts1

audited

HmiTsass íateŰ: •Įri.pįį.;'.·':' ľ v

Dířfcrciicc:: •::c3¿i>^iaaí1ojas

•f . ?:Λ V į;V' vľ ·&:·ν ̂ ;!> Y*; ';•">·'· /,:л; ·· ;·! y·' i": '! ·.'·• :1·\ * · / ' . *

. JRrrjjėfitl Feria il IΓ ; ΐ» : · ν;·; - · · ; —

11 CO-ORDINATOR ROLE AND/OR MORE Y EECElVMJì ШОМ CO-ORMNATOR

RjïsEdcteüiïse 27

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perty of lho liui'opean Commission and should not be distvthuLed to third parties wiikoiEt thü written approval of liic European Cftînmissioii

Оя August 25th, 20Ö8 lbe Contractor received the 3iä instalment of Ruro 415.886 which was trattsfoiïcd to the other partners with 1 í days delay (September 2008).

12 АШШ' OEimFlCATKS

EtestíictnS Hsu 2S

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This report ig Шо property of Üio Ľurapcati Commission and should not be distribute-;! I» third parii as v/iiSitmi liîû wittert approval of lEmlitiropciiti Commission

PART S - CONTRACTOR COMMENTS

13 CONTRACTOR COMMENTS

Restricted u»e '29

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perty of títo Hurapeaa Commission nud skodd tiol be distributed to íhiní pattics A¥Ítboiit tlrø written approval of lhe líuropam Commission

ït&siirleiedijso 30

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Tins report is the propeiíy ûf íhc Шгорсш Commission and simuld not be distributed to third parties without liio wriUca approval of thu European Commission

ftrøtréfcd uso 31

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perij' of the Huí/opean Союттохюп atiđ should mt be distri buíccl to íhivrí ¡.«dies v/tilioirt the written approvai of thu liuropeau Commission

Rfisifbitdus® 32

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This repari k íbo ргорш1у qf ih© Еютреии Co?mril$5>bn and sboaití nut ba disírjbuícd to iliird psiłiea without tlie mitten «ļrproval of the Вжореап Commission

RESTRÂTOL ЩЕ 33

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pesty of lha .Bumpcasi Commission aud should not bü dtñiributed to tbii'd parties without the wriilcft approvisi of tlie Riiropcaii Camrniotit .

FAUT 6 - ANNEXES ТО ТПЕ AUDIT REPORT

ANNEX 1

ANNEX 2

АЗПЧЕХЗ

Restciotcdusc- 34

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litis report îa Ilio property of the Наторен Commission and should not bo dístribsiíed to third parlies witEiout the written approval of the European Commissi««

ANNEX 1 COSTS CLA I M ICO ACCORDING ТО TUJÍ ЙМАЖЛАЪ STATEMENTS AND AUDIT ADJUSTMENTS

RUMMARY OťganisňtÍOii. ¡ ELE,SLA. SpA Period !

CONÍÜICFNOÍ

пжтест COSTS

RTD /Tiiiiôvaiïon Demonstration

<}ęnįgiirtigiu Management

•F\>Γρ:·;ψ· ••y. š '-'y,·/' V Ġ'" 'Ė Ė. ·. ι • ' ^••Ϊ^:ΊΝ:Α·ΐ·::··:Ί;·:.·; ·•···.

Training

Otiter Spedite Acţiyitfcs

S ul)! oial

Qbwħiċbsubcoritractinfj . ' 'I iļSirccl ¿osts exej. 'sab'cóiitf actiūB

!f 1ЧЛШКСД' COSTS

RTD ƒ ïnnwatbn lüemoiistratiüD XRFTHŢÎWG i\I;iii:taii]>iOiU оГШс Cnitsortimn Oti) cr Spedile AcrMtics

SUBTOTAL

ADJUSTMENTS TO COSTS PREVIOUSLY REPOÍÍYTÓÍ

TOTAL

Шс&йгт • · · · . : *

' Accordi lift to pįsi; :'FTBŠB;ACČĖJ»TĖD.3JJĮ ¿ įfrri liQKìn aįičįfii'v Н' :^Ъ£ЙСС^; :::;; · Į

CURRENCY; «

/•EÜAIL;Í<I'CÚ^L5·.·'

'And it Adį uatmeńis į ; (to <1osLVAċċepi«S j

V / . Ļ . Fíitanéiňí ÔíftťC-r j-

i - ; PľOjŕCt recMpfa, j ·:. Įlintgį'ČsiL ' : J

Rcstricfcxí vse 35

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This report is the property of the European Commission tod should jûût bû distribuind to ťLdľd parties without ft© written approval of tbs European Commission

ANNEX 2 ANALYSIS OF »ШЕСТ PERSOKKEL COSTS AKD ШЗШЕСТ COSTS

Orga»iüsat¡on: EJtsïa S-p Λ. Contra« Κ" ЗШв: Haurī>r

Period start: Period end: Currency: EUR

Costs charged Costs accepted after audit iíaaiâ Ga tegjiy Direct

personnel costs raie

Indirect: oosis rate

Hbffis Totsl Direct Perscmel Costs

Total Indirect casts

Dirtcî personnel COSES tare

' Ц.·.-—w.

ladínsa: I Heure costs rate .

I" ——1 ""

Total Diitût Total pbsfir/arims PsjraccKtól uûdiiïCT coscsļ

Cosis ļ I

Restrictídti» 36

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This report is the property oťthu Huronean Coinniissiotł and should not be disil i bitted tű third parties without (be written appro vá¡ of íhe iiiii'ojjeaa Commission

ΛΝΝΚΧ 3 CONľflAíTTOR COMMENTS

Bcsífígícrt usc 37

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33

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зц

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ЦО

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ц

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lyŁ

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u

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w

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ψ

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l|H

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55

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£2

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í—

w J

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Sit

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TO

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r5£

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6b

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Gl

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*

£ Ц

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GG