ΡΧΕδϊ,Λ, S,ρ,Α. (Batch Reference: B59-37) Pťojedts …Batch Reference: B59-37) Pťojedts...
Transcript of ΡΧΕδϊ,Λ, S,ρ,Α. (Batch Reference: B59-37) Pťojedts …Batch Reference: B59-37) Pťojedts...
ΡΧΕδϊ,Λ, S,ρ,Α.
(Batch Reference: B59-37)
Pťojedts Audited:
Ref. Ares(2014)536072 - 28/02/2014
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
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
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
•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
'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
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
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
p&rťy of the European Commission and slioutd not bûdisiriirafed to third pintles without the wrifteai approval of Üte liiiroperm Cotïiimesîoti
Restricted™« 8
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
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
'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,
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
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
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
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
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
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
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
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
ycrly of tl» Fumicasi Commission and should nyi bo distribitM! to third parlies without flie written approval ofiħe Ftaropcan Commission
Rwiricterf use 20
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
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
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
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
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
)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"
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
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
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
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
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
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
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
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
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
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
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
33
зц
ЦО
ц
lyŁ
u
w
ψ
l|H
55
Sí
£2
í—
w J
Sit
TO
r5£
SĄ
6b
Gl
*
£ Ц
GG