This toolkit aims to help recipients of EU funds for external actions to comply with the conditions for financial management set out in contracts for EU-financed external actions.
Objectives
- Provide basic, practical guidance in a user-friendly format.
- Identify important risk areas, indicate what can go wrong and explain how these risks can be avoided.
- Provide best practices, tools and templates.
This toolkit covers eight financial management areas
- Module 1 - Internal Controls: EN, ES, FR
- Module 2 - Documentation, Filing and Record Keeping: EN, ES, FR
- Module 3 - Procurement: : EN, ES, FR
- Module 4 - Asset Management: : EN, ES, FR
- Module 5 - Payroll and Time Management: : EN, ES, FR
- Module 6 - Cash and Bank Management: : EN, ES, FR
- Module 7 - Accounting: : EN, ES, FR
- Module 8 - Financial Reporting: : EN, ES, FR
Tools and templates
Tools and templates are provided as ready-to-use annexes to this toolkit:
- FMT - Module 1 - Internal Control checklist: EN, ES, FR
- FMT - Module 2 - Documentation checklist: EN, ES, FR
- FMT - Module 3 - Procurement checklist: EN, ES, FR
- FMT - Module 4 - Assets Transfer Document: EN, ES, FR
- FMT - Module 4 - Investment Assets Register: EN, ES, FR
- FMT - Module 4 - Permanent Inventory Records: EN, ES, FR
- FMT - Module 4 - Vehicle log book: EN, ES, FR
- FMT - Module 5 - Presence sheets templates: EN, ES, FR
- FMT - Module 5 - Timesheet templates: EN, ES, FR
- FMT - Module 6 - Bank Reconciliation template: EN, ES, FR
- FMT - Module 6 - Cash Flows Reconciliation template: EN, ES, FR
- FMT - Module 6 - Cash on hand templates: EN, ES, FR
- FMT - Module 8 - Financial Reporting checklist: EN, ES, FR
Note: The toolkit is not a set of rules in addition to the existing legal, contractual and regulatory framework. (Legal notice)