ANNEX 2 TO THE SPECIFICATIONS

FINANCIAL OFFER

1

2

 

Annex 2 - FINANCIAL

OFFERTo be completed by the

tenderer  

  Price per man-day for a service (excluding travelling

expenses) (*)

  (in EUR)

   

Delivery of the courses  

Updating of course materials / documentation  

Design (new courses / new course materials / new documentation / new training methods, etc.)  

*Price excluding travelling expenses (services provided in Brussels or Luxembourg) NB: The conditions for reimbursement of travelling expenses for services provided in sites other than Brussels or Luxembourg are specified in Articles I.3.4 and II.7 of the contract.

- for information purposes: weighting to be applied for the evaluation 

  Price per man-day for a service in Belgium or

Luxembourg days

Total cost per type of service

  (in euros)   (in euros)

  (a) (b) (a) x (b)

Delivery of the courses 1500 (A)

Updating of course materials / documentation 300 (B)

Design (new courses / new course materials / new documentation / new training methods, etc.) 300 (C)

Figure to be taken into account for the financial evaluation: (A) + (B) + (C)

3

ANNEX 3 TO THE SPECIFICATIONS

DESCRIPTION OF THE MINIMUM CONDITIONS TO BE MET BY STAFF PROPOSED BY THE TENDERERS FOR PERFORMING THE TASKS COVERED BY

THE CONTRACT

INTRODUCTION

The following minimum qualifications and other conditions (profiles) are required for the staff proposed by tenderers who may be called on to perform the tasks to which this procedure refers.

Information supplied concerning the requirements set for each profile:

Studies Description of the minimum educational qualifications required for the profile

Knowledge and skills

List of the minimum knowledge and skills required for the profile in question

Experience Minimum experience required for the profile

In particular, please note that in accordance with point 8.4.2.4 of the specifications, the tenderer must propose at least 10 trainers and 1 project leader to perform the tasks covered by the contract, who must meet at least the minimum requirements stated below.

Detailed CVs must be provided in all cases, using the model CV in Annex 4 to the specifications.

3.1. TRAINERS

Instructor

Education and professional qualifications

University degree or equivalent professional qualification in the area in question (accounting / finance / IT)

Knowledge and skills Accredited good teaching and group training abilities (NB: presentation skills are not considered sufficient for a trainer)

Teaching, communication and active listening skills Ability to work with an audience of diverse

cultures/background Ability to arbitrate and interact with participants Knowledge of and ability to use different financial IT

environments, in particular SAP Ability to give specific examples to illustrate a theoretical

approach Sound knowledge of international administrations and/or

international organisations Good knowledge of office automation software (MS Word,

4

Excel, Powerpoint or equivalent) and training tools Good knowledge of written and spoken French and/or English.

A knowledge of other Community languages would be an advantage.

Professional experience A minimum of 3 years' appropriate professional experience

3.2. PROJECT LEADER

Project Leader

Education and professional qualifications

University degree or equivalent professional qualification in the area in question (in particular in finance, accounting, IT, organisation and/or delivery of training, and project and team management)

Knowledge and skills Accredited project organisation and management skills Accredited team supervision and work organisation skills Sound drafting and written presentation skills Sound knowledge of international administrations and/or

international organisations Good knowledge of office automation software (MS Word,

Excel, Powerpoint or equivalent) and training tools Good knowledge of written and spoken French and/or English.

A knowledge of other Community languages would be an advantage.

Professional experience A minimum of 3 years' appropriate professional experience

5

ANNEX 4 TO THE SPECIFICATIONS

MODEL CV

EuropassCurriculum Vitae

Insert photograph. Remove heading if not relevant (see instructions)

Personal informationFirst name(s) / Surname(s) First name(s) Surname(s) (remove if not relevant, see instructions)

Address(es) House number, street name, postcode, city, country (remove if not relevant, see instructions)Telephone(s) (remove if not relevant, see

instructions)Mobile: (remove if not relevant, see

instructions)Fax(es) (remove if not relevant, see instructions)E-mail (remove if not relevant, see instructions)

Nationality (remove if not relevant, see instructions)

Date of birth (remove if not relevant, see instructions)

Gender (remove if not relevant, see instructions)

Work experience

Dates Add separate entries for each relevant post occupied, starting from the most recent. (remove if not relevant, see instructions)

Occupation or position heldMain activities and responsibilities

Name and address of employerType of business or sector

Education and training

Dates Add separate entries for each relevant course you have completed, starting from the most recent. (remove if not relevant, see instructions)

Title of qualification awardedPrincipal subjects/occupational skills

coveredName and type of organisation providing

education and trainingLevel in national or international

classification (remove if not relevant, see instructions)

Personal skills and competences

6

Mother tongue(s) Specify mother tongue (if relevant add other mother tongue(s), see instructions)

Other language(s) Self-assessment Understanding Speaking WritingEuropean level (*) Listening Reading Spoken interaction Spoken production

Language

Language (*) Common European Framework of Reference for Languages

Social skills and competences Replace this text by a description of these competences and indicate where they were acquired. ( Remove if not relevant, see instructions)

Organisational skills and competences Replace this text by a description of these competences and indicate where they were acquired. (Remove if not relevant, see instructions)

Technical skills and competences Replace this text by a description of these competences and indicate where they were acquired. (Remove if not relevant, see instructions)

Computer skills and competences Replace this text by a description of these competences and indicate where they were acquired. (Remove if not relevant, see instructions)

Artistic skills and competences Replace this text by a description of these competences and indicate where they were acquired. (Remove if not relevant, see instructions)

Other skills and competences Replace this text by a description of these competences and indicate where they were acquired. (Remove if not relevant, see instructions)

Driving licence State here whether you hold a driving licence and if so for which categories of vehicle. (Remove if not relevant, see instructions)

Additional information Include here any other information that may be relevant, for example contact persons, references, etc. (Remove heading if not relevant, see instructions)

Annexes List any items attached. (Remove heading if not relevant, see instructions)

7

ANNEX 5 TO THE SPECIFICATIONS

CERTIFICATION WITH RESPECT TO THE EXCLUSION CRITERIA AND THE ABSENCE OF CONFLICTS OF INTERESTS, WHHICH MUST BE INCLUDED BY THE

TENDERERS IN THEIR OFFER

(Model)Declaration of honour

with respect tothe Exclusion Criteria and absence of conflict of interest

The undersigned [name of the signatory of this form, to be completed]:

in his/her own name (if the economic operator is a natural person or in case of own declaration of a director or person with powers of representation, decision making or control over the economic operator)

or representing (if the economic operator is a legal person)

official name in full (only for legal person):official legal form (only for legal person):official address in full:VAT registration number:

declares that the company or organisation that he/she represents / he/she:a) is not bankrupt or being wound up, is not having its affairs administered by the courts, has not

entered into an arrangement with creditors, has not suspended business activities, is not the subject of proceedings concerning those matters, and is not in any analogous situation arising from a similar procedure provided for in national legislation or regulations;

b) has not been convicted of an offence concerning professional conduct by a judgment which has the force of res judicata;

c) has not been guilty of grave professional misconduct proven by any means which the contracting authorities can justify;

d) has fulfilled all its obligations relating to the payment of social security contributions and the payment of taxes in accordance with the legal provisions of the country in which it is established, with those of the country of the contracting authority and those of the country where the contract is to be carried out;

e) has not been the subject of a judgement which has the force of res judicata for fraud, corruption, involvement in a criminal organisation or any other illegal activity detrimental to the Union's financial interests;

8

f) is not a subject of the administrative penalty for being guilty of misrepresentation in supplying the information required by the contracting authority as a condition of participation in the procurement procedure or failing to supply an information, or being declared to be in serious breach of his obligation under contract covered by the budget.

In addition, the undersigned declares on their honour:g) they have no conflict of interest in connection with the contract; a conflict of interest could arise

in particular as a result of economic interests, political or national affinities, family or emotional ties or any other relevant connection or shared interest;

h) they will inform the contracting authority, without delay, of any situation considered a conflict of interest or which could give rise to a conflict of interest;

i) they have not made and will not make any offer of any type whatsoever from which an advantage can be derived under the contract;

j) they have not granted and will not grant, have not sought and will not seek, have not attempted and will not attempt to obtain, and have not accepted and will not accept any advantage, financial or in kind, to or from any party whatsoever, constituting an illegal practice or involving corruption, either directly or indirectly, as an incentive or reward relating to award of the contract;

k) that the information provided to the Commission within the context of this invitation to tender is accurate, sincere and complete;

l) that in case of award of contract, they shall provide upon request the evidence that they are not in any of the situations described in points a, b, d, e above.

For situations described in (a), (b) and (e), production of a recent extract from the judicial record is required or, failing that, a recent equivalent document issued by a judicial or administrative authority in the country of origin or provenance showing that those requirements are satisfied. Where the Tenderer is a legal person and the national legislation of the country in which the Tenderer is established does not allow the provision of such documents for legal persons, the documents should be provided for natural persons, such as the company directors or any person with powers of representation, decision making or control in relation to the Tenderer.For the situation described in point (d) above, recent certificates or letters issued by the competent authorities of the State concerned are required. These documents must provide evidence covering all taxes and social security contributions for which the Tenderer is liable, including for example, VAT, income tax (natural persons only), company tax (legal persons only) and social security contributions.For any of the situations (a), (b), (d) or (e), where any document described in two paragraphs above is not issued in the country concerned, it may be replaced by a sworn or, failing that, a solemn statement made by the interested party before a judicial or administrative authority, a notary or a qualified professional body in his country of origin or provenance.]

By signing this form, the undersigned acknowledges that they have been acquainted with the administrative and financial penalties described under art 133 and 134 b of the Implementing Rules (Commission Regulation 2342/2002 of 23/12/02), which may be applied if any of the declarations or information provided prove to be false.

Full name Date Signature

9

ANNEX 6 TO THE SPECIFICATIONSINFORMATION ON FINANCIAL SYSTEMS

1. Source of Information

A DVD including all detailed information on IT architecture related to existing financial systems can be sent to tenderers who ask for it or by e-mail sent to the following functional mailbox: BUDG-11-PO-005@ec.europa.eu.

2. Short description of existing systems

ABAC Architecture

Objective

This chapter brings you an overview of the architecture of the Central Financial Information System. The architecture, for which DG Budget is responsible, integrates a set of sub-systems. “ABAC Workflow” is the best-known component.

Components of the architecture

Within the Lifecycle of Expenditure, the phase of Budget preparation precedes the phase of Budget execution. The preparation is dealt with in the Information System (hereafter: “IS”) BadgeBud, whilst the execution is fully supported by the ABAC Suite.

Badgebud

10

Badegbud is the IS used for establishing the budget for the coming year. As such, the system is used by a rather limited set of users focusing on the preparation of the upcoming budget both within DG Budget and within others DGs, or other Institutions.

At the end of year N, after final approval by the Authorities, the budgetary information is transferred from Badgebud into ABAC for the opening of the budgetary year N+1. This is an important milestone in the process of the “financial year transition”.

ABAC

The origin of ABAC The Financial Regulation adopted by end 2002 imposed upon the European Commission the obligation to move from “cash based accounting” to “accrual accounting” as part of the Accounting Reform. The main goals are:

← Increased financial transparency and accountability towards users, auditing instances and citizens,

← Ensure completeness and accuracy of the balance sheet, offering a precise view on assets and liabilities,

← Offer a new tool to Project Managers to monitor financial evolution.

A major project, headed by the EC’s Accountant, was put in place to make sure the challenging deadline of 1 st January 2005 was met. The introduction of accruals based accounting impacted the entire organization, it not only introduced new rules based upon IPSAS (International Public Sector Accounting Standard) and IFRS (International Financial Reporting Standard) but it also resulted in a major, accelerated evolution of the IS-architecture. By January 2005, the former “Sincom2” architecture was gradually replaced by “ABAC: Accrual Based ACcounting”.

ABAC covers all areas ABAC is a transversal, transactional information system allowing for the execution and monitoring of all budgetary and accounting operations by the Commission, an Agency or Institution. The system has been developed by the Commission and includes a comprehensive set of features to ensure compliance to the Financial Regulation and Implementing Rules.

The ABAC-platform offers functionalities covering the following business areas:

← Management of Legal Entities & Bank Accounts

← Contract Management

← Budgetary structure, appropriations and commitment management

← Management of Expenses: invoicing, paying, pre-financing

← Management of guarantees

← Management of Income

← Assets management

← Treasury management

← Direct posting to the general ledger accounts of all transactions

← Information exchange on payments with the outside world via the SWIFT-network

← Reporting on budgetary execution and support of sound financial management.

11

Components of the ABAC Suite The components of the ABAC-platform - to a certain extent - reflect these business areas and at the same time ensure a coherent information exchange between the components. It must be noted that the ABAC-platform is still evolving.

ABAC Workflow ABAC Workflow is the module used for daily financial/budgetary management by the majority of users. Each user has specific responsibilities in line with the Financial Regulation and its Implementing Rules. This is reflected as the user signs documents -according to his/her role- (e.g. Initiating Agent, Authorizing Officer by Sub delegation) passing through an omni-present “workflow”. ABAC Workflow has been developed in house. In the future, ABAC Contracts will be added to this module as well.

ABAC Workflow/Web is a web-based application (i.e. running in an internet browser), which will ultimately cover most areas of financial management. The application already covers the full Expenditure Flow, together with Guarantees, Legal Entities & Bank Accounts, Commitments and Income flow...

ABAC Workflow/PB (formerly known as SI2/PB stands for "Powerbuilder)This module is in phasing out since the beginning of the year 2010 and will not be available any more from the first release ABAC Workflow planned for the beginning 2011.

ABAC Contracts ABAC Contracts is the Commission’s central repository containing all contracts and offers additional functionalities for contract management. The module offers support from drafting contracts to amendments and budgetary commitment generation. The obligation for this central register is laid down in the White Book on the Reform. Since January 2005, all Commission DGs and Services are obliged –according to detailed modalities- to register their contracts in ABAC Contracts. In the future, the module ABAC Contracts will be integrated into ABAC Workflow environment.

Mandatory recording of procurements/grants and of their amendments in ABAC Contracts

ABAC SAM ABAC SAM - Supply and Assets Management - is the IT tool which will gradually take over from ABAC ASSETS.

As well as including the main asset management functions already available in ABAC ASSETS, it will allow the integration of a range of operational and financial procedures, from contract management to budget and financial management. It can be used for the management of purchases of goods or services. It is currently in operation in OIB and OIL. The roll out to other management centers and agencies will begin in 2010, with the aim to complete it in the next 3 years.

The replacement of ABAC ASSETS by ABAC SAM will be planned to ensure a minimal disruption to the services involved.

ABAC Assets ABAC Assets is a suite of modules offering the functionalities required for the daily operational management of goods and services (office equipment, IT material, furniture, buildings...). The suite covers the complete lifecycle: from the ordering process till material retrieval including delivery and inventory management. The functionalities are subject to embedded checks to ensure that operations are executed in line with the Financial Regulation and Inventory Regulations. In addition, the suite integrates multiple reporting facilities (e.g. export to Excel) and a data warehouse environment (reporting via Business Objects).

ABAC Assets is part of the ABAC landscape and provides for integration with ABAC Workflow, ABAC Accounting and ABAC Contracts. Complementary communication channels are in place for SMT (Service Management Tool) and GESTEL (telephony management).

ABAC Assets is used by the Commission's management centers, including Relex' Delegations. Furthermore, a broad range of Agencies are also part of ABAC Asset's user community. To cope with such a variety of users, the modules can be customized to take into consideration the particularities of the organization (e.g. user profile management, workflow definition, segregation of duties, ..) and is multi-lingual.

ABAC Accounting (SAP) If ABAC Workflow is to be considered the “front office”-application, ABAC Accounting is the “back office”-application. As this system is based upon SAP’s R/3, it is often referred to as “SAP”. ABAC Accounting is mostly used by staff within DG Budget. Though the services of the Accountant do not intervene in most transactions made, they play a key role in various

12

processes such as: financial year transition with opening of the new budget, opening of appropriations based upon Forecasts or cashed Recovery Orders, dunning of Recovery Orders, off-setting, Treasury, Legal Entity and Bank Account validation, GL-management...

Nonetheless, more and more users from other DG/Services are gaining direct access to SAP, e.g. the Accounting Correspondents within the DGs to check their open items directly in SAP.

ABAC Data Warehouse This is a reporting environment, accessible to the user community, dedicated to the reporting and analysis of the financial operations. The environment – based upon Business Objects - enables end users to build or to tailor the reports to their personal needs.

The environment receives data from the operational and budgetary databases at night. The reporting environment therefore shows a one-day delay. Obviously, the quality of the reports will directly depend upon the quality of the data entered into ABAC and validated by the subsequent users. It is not possible to change operational data through the reporting environment.

Satellite modules In order to make the picture complete, two additional modules should also be mentioned:

ABAC Security

Obviously, with thousands of ABAC-users operating worldwide, a technical and functional security mechanism (who does what when based upon which credentials) monitors all operations executed throughout the system. The security data are maintained via the ABAC Security Module. Only the Master Profile Management team (MPM) within DG Budget and the ABAC Local Profile Managers (LPM) within the DGs and Services are entitled to use this application. Your LPM is your first point of contact should you have any question regarding your access or granted security privileges.

ABAC MUS/DICE

As explained above, users sign for approval or rejection documents which are passing through a workflow. Each step in the workflow corresponds to a particular role with associated responsibility.

The "Complementary Verifying Agent" is an optional verification step just before submitting the document to the Authorizing Officer by Sub delegation. MUS/DICE is a sampling tool which –based upon selection criteria you have to define- will pick up transactions for a detailed complementary validation, e.g. because the amount is high. The objective is to make sure that all internal procedures and checks are working fine and are respected. Because this verification takes place before final approval, it is often referred to as "the ex-ante" verification.

Communication between the components of the architecture

In the following paragraphs, we will take a look at the exchange of information between the modules of the architecture. The user should perceive a seamless integration between the components. We only take a look at the main flow.

Local Systems – ABAC Workflow Some DGs and services have developed their own information systems, tailored to specific operational needs. Documents prepared in the local system can be sent into ABAC Workflow via the "Local Interface". The IT-experts deal with this technical interface. Functionally, it is as if a part of the workflow was executed in the Local System and another part in ABAC Workflow. Note that the Authorizing Officer by Sub delegation always signs directly in ABAC Workflow for security reasons.

Though Local Systems are validated by the Services of the EC's Accountant, the owner has the responsibility to watch over the data coherence between the Local System and ABAC. The Local System may fetch information via the same Local Interface or may benefit from the Data Warehouse reports for reconciliation purposes.

ABAC Workflow – ABAC Accounting (SAP) This is a complex, bi-directional communication interface offering real time exchange. Functionally, the interface is represented as part of the workflow. Hence, any user can trace e.g. the payment as the back office processes it. This tight integration is absolutely necessary in order to record –according the principles of accrual accounting- as soon as possible the impact from both an accounting point of view and a budgetary execution point of view. E.g.: as soon as an invoice is

13

registered by an Initiating Agent, the invoice is already registered in the accounts even if the Authorizing Officer by Sub delegation has not yet signed the document.

Whilst most documents (commitments, invoices, payments, recovery orders, ..) are the property of single DG or service, the file of Legal Entities and the file of Bank Accounts are common to all users. As a consequence, a central validation of these documents is made by DG Budget in ABAC Accounting based upon requests entered by users in ABAC Workflow.

ABAC Accounting (SAP) – SWIFT ABAC Accounting is connected to the SWIFT network for the communication of payments to the outside world. The process of sending out the payment is known as "the Payment Run". Normally, this process is executed a couple of times a day. However, especially at the end of the year and around holidays, you should make sure your payments meet the deadlines.

ABAC Workflow offers users the possibility to influence the payment execution to a certain extent and, in addition, receives feedback on the execution or non-execution of payments.

It should also be noted that, from 2007, ABAC allows for the management of "local payments". This functionality is used primarily by the Delegations

14

ANNEX 7 TO THE SPECIFICATIONSINFORMATION ON EXISTING TRAINING

1. Source of information

A DVD including all detailed information on IT architecture related to existing financial systems can be sent to tenderers who ask for it or by e-mail sent to the following functional mailbox: BUDG-11-PO-005@ec.europa.eu.

See at the end of the Annex (§ 3) information related to e-learning modules

← In the tables of the following paragraph (2), it is specified if the courses are delivered by internal or external trainers, as regards the situation at the date of publication of this tender.

15

2. Short description of existing courses←

Expenditure Lifecycle

Basics Next steps Advanced Financial Management

Grants: Basics Grants: Ex-post controlDebt Recovery

Procurement in practiceVAT

Grants - expert workshop 

Specific topic workshops 

Procurement: Basics

  Authorising Officer in practice

Accounting & Budget

Basic Accounting Principles  Financial viability

IPSAS module 1 IPSAS module 2

Accounting for ABAC users    

 Draft Budget

BadgeBudBadgeBud-HR

Draft Budget UpdateBadgeBud Update

ABAC - Commission

ABAC for Initiating agentsABAC for Verifying agents

ABAC for Authorising officers

ABAC AppropriationsLEF/BAF

ABAC CommitmentsABAC Contracts

ABAC GuaranteesABAC Invoices

ABAC Payments

 

 

ABAC change of exerciseABAC Consultation

ABAC Refresh

 

ABAC Data Warehouse ABAC Data Warehouse (How to create reports)

Recovery ABAC Recoveries  

Local Profile Manager - External Profile Manager  

ABAC SAM - Commission

ABAC SAM Navigation + Overview

ABAC SAM - Master DataABAC SAM - Purchasing Goods

ABAC SAM - Purchasing ServicesABAC SAM - Inventory management-

Stock (central)ABAC SAM - Inventory management-

GDABAC SAM - Invoices

ABAC SAM - Invoices CAFABAC SAM - Authorising OfficerBasic Reporting in ABAC SAM

Advanced Reporting in ABAC SAM

ABAC SAP - CommissionSAP Overview

SAP Basic Navigation

SAP Finance and ControllingSAP Reporting

SAP Zabac reporting 

ABAC/SAP for Agencies and other entitiesABAC ASSETS

←

16

←

2.1. Expenditure Life Cycle

Did you ever ask yourself how EU money is spent and how we make sure that it is done in a transparent and proper way? What are the basic concepts of buying things for the Commission or giving money to beneficiaries? How all these little details you have heard about financial management fit together?

Then the "Expenditure Lifecycle" is the right course for you. We recommend it for all staff interested in financial management. The Expenditure Lifecycle provides you with an overview of the Commission's financial management, from the birth of an idea; its translation into Community legislation, the approval of the corresponding budget the calls for tender and calls for proposal and the implementation until its final evaluation.

The Expenditure Lifecycle is also the starting point for more advanced courses and a pre-requisite for more specialised courses such as "Procurement" or "Grants" or ABAC courses.

The main subjects covered are:

PREPARATION: legal basis, the budget, financing decision

IMPLEMENTATION: call for tenders and for proposals, award decision, commitments, payments, recoveries and de-commitments

MANAGEMENT: management modes, roles and responsibilities, financial circuits

REPORTING: annual activity report, audit, discharge and evaluation

This one-day course is based on a presentation including small quizzes and a group exercise. Some of the session will be reserved for Authorizing officers and some sessions take place on two consecutive mornings instead of a full day. The Expenditure Lifecycle is available in both French and English and it is delivered by internal trainers from DG BUDGET.

17

2.2. Financial Management

2.2.1. Basics

Grants : Basics

It is designed to provide participants with comprehensive knowledge of the grant management cycle and to enable participants to master selection of proposals, award of grants, management and payments. The course also covers the main legal and financial aspects of grant agreements, as well as the procedures linked to the follow-up and monitoring of the implementation.

The main subjects covered include: planning and preparation of calls for proposals, selection of proposals and award of grants, grant agreements, payments, ex post control, evaluation of results, ex post publication and case studies.

The course, available in both French and English, is based on presentations supported by PowerPoint and handouts and it is taught by internal trainers from DG BUDGET.

Procurement : Basics

This one-day basic course is designed to provide participants with an overview of procedures for the purchase of goods and services, including the different forms of calls for tender, the preparation and evaluation of exclusion, selection and award criteria, the selection of appropriate contracts and contract clauses and some advice on contract management.

The course concentrates on the purchasing process, explaining how to prepare a tender dossier, how to conduct an evaluation correctly to choose your contractor and how sign the contract and close the procurement procedure. In addition, some advice is given on how to manage the contract after signature.

The course is the first step training course providing the necessary background information and a pre-condition before enrolling for the second step "procurement in practice" workshop.

This one-day course, available in both French and English, is taught by internal trainers from DG BUDGET, regularly assisted by experts of other DGs. Questions are encouraged throughout the course.

2.2.2. Next steps

Grants : ex-post control

This course is for all staff in charge of the ex-post control of expenditure (programs/projects/grants) under centralized direct management (staff of the Commission directly responsible). Depending on the structures and specific financial circuits of DGs, it may concern both staff working in operational units and those working in financial units. It may also be of interest to management.

It is designed to enable participants to learn how to organize and carry out an on-the-spot check with the following objectives:

- to assess the reliability and the validity of documents received by the Commission, - to ensure that the actions of beneficiaries (or, in specific cases, contractors) are in conformity with agreements (or contracts) signed with the Commission and with Community legislation, - to learn the techniques and types of on-the-spot checks designed to ensure that actions financed are eligible (programs/projects/grants).

The main subjects covered include programming of on-the-spot checks, preparing a control program, practical organization and launching of on-the-spot checks, preparation of files for on-the-spot checks, rules and principles on the carrying out of checks, drafting of reports of on-the-spot checks, exploitation and follow-up of the conclusions of checks.

This two-day course is available in French and in English and it is taught by external trainers using training material specifically developed for the European Commission.

Debt Recovery

This course is for staff involved in financial management who has debt recovery as a key task.

18

The course is designed to ensure that participants are fully aware of the rules and the principles of sound financial management as they apply to recovering debt, while clarifying the role of the various actors (initiators, verifiers, authorizing officers, accounting officers) and their tasks. The course will explain the requirements regarding the establishment and recovery of debts and will answer questions about this activity.

The course aims to give participants the necessary understanding of the procedures and principles that they will need to apply in order to recover money. These principles need to be followed when using ABAC informatics tools, but this course does not explain how to use these IT applications. A separate course exists for this (see page x).

The main subjects covered include: global design of the ABAC recovery tool and establishing and mailing debit notes by postal services, processing of debtor’s protest and/or requests for extra information, bank guarantees, late payment interest, interest on pre-financing, compensation, Early Warning System, waiving recovery of an established entitlement/cancellation of a recovery order/technical and accounting adjustment of the amount of the established debt.

This one day course is available in both French and in English and is taught by internal trainers from DG BUDGET.

Procurement in practice

OBJECTIVE: To learn how to make a call for tender in practice

Procurement in practice is NOT an expert or advanced course. This workshop is the second part of the procurement basics course. Whereas the basics course provided the necessary background knowledge, the procurement in practice workshop will provide you with the necessary basic skills for preparing a call for tender.

CONTENT

To learn how to make a call for tender in practice, the course takes you through the process of:

← - identifying needs and planning the call for tenders

← - drafting specifications, selection and award criteria

← - analyzing your call documents

← - evaluating offers

You will practice each step in the tender process by doing an exercise in groups of 4-5. At the end of each exercise, we will discuss the conclusions.

This two-day workshop, available in both French and English, is facilitated by internal trainers from Commission

VAT exemption on Commission’s purchases: rules and procedures

This course is for all staff required to manage contracts and subsequent payments.

The course is designed to teach participants what actions they need to take with respect to VAT, in which circumstances the Commission pays VAT, in which circumstances the Commission is exempt, and when an exemption form needs to be signed and how.

The main subjects covered include:

← - implementing the rules of the Protocol on privileges and immunities regarding Commission purchases (art 3 of PPI)

← - application of 6th VAT Directive,

← - treatment of VAT in Commission accounts,

← - treatment of VAT in Member States (exemption/recovery),

← - the ceilings above which VAT is recoverable in the Member States, preparation of files for VAT recovery.

This half-day course is available in both French and in English and is taught by internal trainers from DG BUDGET

Authorizing Officer in practice

The objective of the workshop is to ensure that you have a good overview of important choices which you may need to make in your role as Authorising Officer. It is intended also for sharing experiences and provide guidance on how to decide in different aspects of financial management.

19

This training is intended for Authorising Officers with at least 6 months' experience. It is absolutely necessary that you know the content provided in the Expenditure Lifecycle course. This can be done by following the Expenditure Lifecycle course before this workshop (there are some sessions reserved for AOSDs, but you can also follow any other Expenditure Lifecycle course depending on your availability). If you have followed an Expenditure Lifecycle course in the past, there is no need to repeat it unless you wish to have a refresher. You may also have gained an equivalent level of knowledge to the content of the Expenditure Lifecycle through extensive working experience in financial management in the Commission.

As you know, your role as Authorising Officer is a vital one for the effectiveness and efficiency of the management of the EU budget. You are in charge of a wide range of financial management issues and the choice of the right people in the right place will have a great influence on the achievement of your objectives, on the legality and regularity of your financial operations and on the speed with which you are able to sign contracts and make payments.

The workshop style course will tackle your main financial responsibilities through exercises based on a variety of case studies and you will be able to discuss solutions and options in daily financial management with your fellow AOSDs.

The workshop will cover the following topics:

← - Grants: timing and eligible costs, evaluation & management ← - Procurement: award & conflict of interest ← - Allocation of staff ← - Financial circuits ← - Financial transactions: priorities

This one-day workshop is based entirely on case studies, designed and facilitated by internal Commission trainers

2.2.3. Advanced courses

Grants – expert worshop

The "Grants - expert workshop" is an advanced workshop designed for colleagues having already gathered some experience in grants management.While the Grants: basics course provided the necessary background knowledge, the practical exercises of the Grants expert workshop will help you to gain some additional skills. During 2 days you will prepare a call and evaluate proposals, inform candidates, solve problems based on case studies and analyze payment requests.

OBJECTIVE: To learn how to manage the different steps of the grants process: from the call for proposals to verifying final payment requests. Max. 20 participants, in four groups, will go through hands-on exercises.

The course takes you through the process of:

← writing a call for proposals

← submitting and evaluating proposals

← analysing the difficulties in informing successful & rejected candidates

← solving contractual issues in grant agreements

← calculating the final amount of a grant.

You will practice each step in the call process by doing an exercise in groups of 4-5. At the end of each exercise, we will discuss the conclusions.

20

2.3 Accounting and Budget

2.3.1. Basics

Basic accounting principles

This course is for all members of staff having little or no knowledge of accounting who intend to or have recently, assumed a post in financial management. This introductory course is a first step towards basic accountancy skills. It has been designed to allow participants to discover and understand the general logic of accounting.

The main subjects covered include a definition of accounting (concepts of assets and liabilities, concepts of expenses and revenue); accounting concepts: accounting chain (books, accounts, balance, ledger); accounting statements (profit and loss accounts, balance sheet), principles of allocation and accounting.

This three-day course, available in French and English, is given by external trainers.

Accounting for ABAC users

This practical course is intended to help Initiating and Verifying agents to identify and understand the accounting impacts of transactions managed in ABAC Workflow through pratical examples and to remind Accrual accouting basic rules and principles

This training aims to help initiating/verifying agents to better understand the accounting impacts of their entries and validations in ABAC Workflow.

In order to reach this objective, the training is structured as follow:

← - Theoretical presentation of main basic accounting rules and principles, financial statements and roles of the different stakeholders (0,5 day)

← - Presentation of practical cases implying transactions managed in ABAC Workflow (pre-financing, cost claim...) and their respective impacts in accrual accounting. Use of hands off exercises in order to assimilate the different impacts and concepts covered (1,5 days)

This two-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

2.3.2. Next Steps

Application of International Public Sector Accounting Standards – module 1

This course is intended mainly for staff required to work in financial management and persons involved in implementing the reform of the accounting system in DGs (accounting correspondents and members of the project team "accounting modernization" in the DGs).

This course is designed to provide participants with an understanding of IPSAS standards and their transposition in the accounting rules of the Commission.

These two days of training cover the following standards:

Day 1:

- "Introduction: key differences between budgetary accounting and accrual accounting, key accounting concepts of IPSAS

- "Financial statements: elements of financial statements under IPSAS and future financial statements of the Commission

- "Revenues and receivables: basic principles of identification and valuation of receivables (with or without exchange) under the IPSAS and illustration of some transactions generating a receivable for the Commission

- "Financial instruments: introduction to the key concepts of the IAS 39 on the classification of financial assets and liabilities and the impact of this classification on their valuation

Day 2:

- "Expenses and payables: basic principles of identification and evaluation of expenses resulting from transactions with or without exchange under IPSAS and illustration of transactions generating expenses for the Commission

21

- "Pre-financing: application of the principles of accrual accounting as regards Commission pre-financing operations

- "Provisions, contingent assets and liabilities : basic principles of identification and valuation of provisions and recording contingent assets and liabilities in the notes to the financial statements under IPSAS No. 19

This two-day course will be given by external trainers in French or in English (full IPSAS course: 3 days)

Budget Circular

This course is designed for staff who will be involved in the preparation of the Draft Budget (DB) and, in particular in replying to the budgetary circular and standing instructions. The circular and instructions are issued to all DGs in January to help them prepare their requests for the budget of the following year. This course aims to help explain how to use the circular and apply the instructions.

Those staff who will carry out this exercise for the first time will benefit most.

This one day course is based on presentations supported by PowerPoint and handouts and is available in both French and English. It is taught by internal trainers from DG BUDGET.

BadgeBud / IT System for Draft Budget - General presentation

This course is for staff required to work on preparation of the budget using the BadgeBud information system.

It is designed to provide participants with a general overview of the BadgeBud information system and to enable them to enter data in the system.

This course covers all the modules of the application. The main questions covered include: definition of BadgeBud, access to and connection to the system, structure of the menus and icons, structure of the nomenclature under the ABB format, BadgeBud reporting system and finally recording financial statements using the BadgeBud information system.

This half-day course, available in both French and English is taught by external trainers using material developed specifically for the Commission.

BadgeBud - (Human resources and decentralized envelope)

This course is for all staff required to work on preparation of the global envelope and human resources budget in the context of the DB procedure.

This course gives a detailed presentation of the new human resources module.

This half-day course, available in both French and English is taught by external trainers using material developed specifically for the Commission.

2.3.3. Advanced courses

Assessing financial viability of potential contractors and beneficiaries

This course is for all staff likely to be involved in selection of contractors and beneficiaries for Community funding. It aims to give you a working methodology as to how to assess the criterion of financial capacity in practice, even when you have only limited information and limited time in which to make an assessment. To get the most out of the course a basic knowledge of Commission rules and procedures and of accounting and financial management is necessary. It may also be of interest to management

The course is designed to enable participants:

← - to identify the various documents deemed acceptable for evaluating the economic and financial capacity of potential contractors/beneficiaries

← - to be able to assess the financial documents submitted by contractors ← - to know how to assess economic and financial capacity (calculation of ratios, etc.) ← - to be able to interpret audit and other reports and draw appropriate conclusions as to the financial capacity of potential

contractors.

Participants will also learn how to compare on an equitable basis the information received, irrespective of the varying financial and accounting regulations applicable in different countries.

By the end of the course, you will be able to make a quick 5-minute assessment of the financial viability of an organization, on the basis of a few pages from their accounts, as well as you will have the tools to make a more thorough analysis.

The main subjects covered include:

← - how to evaluate economic and financial capacity, ← - general principles applied to the design and presentation of financial statements,

22

← - role, purpose and content of balance sheets, profit and loss accounts, ← - assessment of structural balances, ← - analysis of the constituents of profitability, ← - presentation of the principal key ratios relating to financial information, ← - evaluation of audit reports and ← - drafting of diagnostics and conclusions.

This two-day course, available in both English and French, is taught by external trainers using material specially developed for the Commission.

Application of International Public Sector Accounting Standards – module 2

This one-day course is designed to provide participants with an understanding of IPSAS standards and their transposition in the accounting rules of the Commission.

This module covers the following standards:

← - "Tangible fixed assets basic principles of identification and valuation of tangible fixed assets under the IPSAS (Nos. 16 and 17) and introduction to the evaluation of their recoverable value

← - "Intangible fixed assets: basic principles of identification and valuation of intangible fixed assets under IAS No. 38

← - "Leasing : basic principles of classification and recording in accounts of leasing contracts under IPSAS (No. 13)

← - "Stocks :basic principles of identification and valuation of stocks under IPSAS (No. 12)

This one-day course will be given by external trainers in French or in English (full IPSAS course: 3 days)

PDB and Budget Circular for experienced staff

This course is designed for staff who will be involved in the preparation of the Preliminary Draft Budget (PDB) and, in particular in replying to the budgetary circular and standing instructions. The circular and instructions are issued to all DGs in January to help them prepare their requests for the budget of the following year.

This course is designed as a "refresher course": It will give an overview on the information requested from the Services for preparation of the PDB 2011 and highlight the changes as compared to last year.

This 2,5 hour course is based on presentations supported by PowerPoint and handouts and is available in both French and English. It is taught by internal trainers from DG BUDGET.

BadgeBud update (IT System for Draft Budget)

This course is for staff in the DGs with previous experience in BadgeBud.

This course covers:

← - Presentation of all new features in the system ← - Encoding of financial programming and reports ← - Edition of financial statements for the Agencies

The participants will get familiarized with the two new features of BadgeBud : Financial programming and Financial statements of the Agencies. They will be asked to encode the amounts of financial programming and to fill in the details of the financial statements for the Agencies

The course is based on practical exercises.

This half-day course is delivered by external trainers in French and English.

23

2.4. ABAC Commission

2.4.1. Basics

Basic course ABAC - ABAC for Initiating Agents

This course is intended for staff required to enter or modify data in ABAC and all participants in budgetary transactions. Those transactions can have been registered in a local system. This training is also recommended for staff in operational units who are new to financial management.This course is based on the use of ABAC Workflow but does not cover ABAC Contract. The course will be subject to regular updates with regard to the technical evolution of IT Systems and functionalities. This course is designed to provide to the participants with an overall understanding of the main steps in budgetary transactions, and in particular their creation in ABAC.

This training will be based on simple and generic cases. The specificities will be covered into the Advanced Training.

It essentially covers the following aspects: ← - Introduction: General overview of ABAC ← - Basic Navigation: Navigation through the system. Connection to the system, screen presentation, use of the

selection screen - Legal Entities (LEF) and Bank Account (BAF) Files: Creation and validation of a LEF and BAF + creation and

validation of the link between a LEF & BAF ← - Budgetary Nomenclature: Basic concept + consultation of budget lines in ABAC ← - Budgetary Commitments: Creation , validation and modification of a budgetary commitment ← - Invoices: Registration and validation of a single invoice ← - Payments: Creation of the payment based on the invoice registered during the training + validation of the payment ← - Recovery Order: Creation and validation of a Recovery Order.

Concerning the creation of the budgetary transactions like the commitments, the invoices, the payments and the recovery order, the training will focus only on the general aspect without covering the specificities.

For the specificities, Advanced training is available.

This three-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

Basic course ABAC - ABAC for Verifying Agents

This course is designed to provide participants with an overview of ABAC and the basic information necessary to consult and/or validate data. Those transactions can have been registered in a local system. This course is based on the use of ABAC Workflow but does not cover ABAC Contract. The course will be subject to regular updates with regard to the technical evolution of IT Systems and functionalities. This course is designed to provide to the participants with an overall understanding of the main steps in budgetary transactions, and in particular their consultation and validation in ABAC.

It essentially covers the following topics in the context of consultation:

← - Introduction: General overview of ABAC ← - Basic Navigation: Navigation through the system. Connection to the system, screen presentation, use of the selection

screen, Inbox of the transactions ← - Legal Entities (LEF) and Bank Account (BAF) Files: Consultation of a LEF and BAF ← - Budgetary Nomenclature: Basic concept + consultation of budget lines in ABAC ← - Budgetary Commitments: Consultation and validation of a budgetary commitment ← - Invoices - Payments: Consultation of an invoice based on the general aspect + consultation and validation of a payment ← - Recovery Order: Consultation and validation of a Recovery Order.

The training focuses on data consultation, including the explanation of the field. The creation and modification will not be covered.

Participants will not be instructed in ABAC data entry or modification.

This two-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

Basic course ABAC - ABAC for Authorizing Officers

24

This course has been designed for Authorizing Officers who do not have a sufficiently operational knowledge of ABAC. Therefore, it is not compulsory to attend this course for Authorizing Officers who are already fully familiar with the use of ABAC. Those transactions can have been registered in a local system. This course is based on the use of ABAC Workflow but does not cover ABAC Contract. The course will be subject to regular updates with regard to the technical evolution of IT Systems and functionalities. This course is designed to provide to the participants with an overall understanding of the main steps in budgetary transactions, and in particular their consultation and validation in ABAC.It is intended for (sub)delegated authorizing officers required to authorize budgetary transactions (particularly validation in ABAC)

It essentially covers the following:

← - Introduction: General overview of ABAC ← - Basic Navigation: Navigation through the system. Connection to the system, screen presentation, use of the selection

screen, Inbox of the transactions ← - Legal Entities (LEF) and Bank Account (BAF) Files: Consultation of a LEF and BAF ← -Budgetary Nomenclature: Basic concept + consultation of budget lines in ABAC ← - Budgetary Commitments: Consultation and validation of a budgetary commitment ← -Invoices - Payments: Consultation of an invoice based on the general aspect + consultation and validation of a payment ← - Recovery Order: Consultation and validation of a Recovery Order.

The training focuses on data consultation, including the explanation of all fields, with particular reference to the tasks of authorizing officers. The creation and modification will not be covered.

This two-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

Debt RecoveryInformation session on how to recover money owed to the Commission

This course is for staff involved in financial management who has debt recovery as a key task.

The course is designed to ensure that participants are fully aware of the rules and the principles of sound financial management as they apply to recovering debt, while clarifying the role of the various actors (initiators, verifiers, authorizing officers, accounting officer) and their tasks. The course will explain the requirements regarding the establishment and recovery of debts and will answer questions about this activity.

The course aims to give participants the necessary understanding of the procedures and principles that they will need to apply in order to recover money. These principles need to be followed when using ABAC informatics tools, but this course does not explain how to use these IT applications. A separate course exists for this (see page x).

The main subjects covered include: global design of the ABAC recovery tool and establishing and mailing debit notes by postal services, processing of debtor’s protest and/or requests for extra information, bank guarantees, late payment interest, interest on pre-financing, compensation, Early Warning System, waiving recovery of an established entitlement/cancellation of a recovery order/technical and accounting adjustment of the amount of the established debt.

This one day course is available in both French and in English and is taught by internal trainers from DG BUDGET.

Basic course ABAC - Local Profile Manager - External Profile ManagerThis course is designed for staff to manage the security of ABAC in an organisationThis course is based on the use of SI2 security through security ABAC Workflow This training is designed to give participants a general understanding of the main functions and the most useful tools in the security module. This training aims to manage profiles and delegations of users of an organization

It essentially covers the following:

← - Introduction: Definition of security, the role of the LPM and legal basis ← - Basic Navigation: Login to the system, presentation of menus. ← - Structure of budget lines ← - The LPM tasks: creation of delegations and profiles ← - Management of passwords and "suppléances".

This one-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission

2.4.2. Next steps

Legal Entity and Bank Account Files (Contractor Reference)

25

Before the Commission can sign a legal agreement (contract or grant agreement) with any person or organization (legal entity) outside the Commission, we need to collect, analyze and register some basic information about our potential contractor or beneficiary.

This course is for all staff involved in this process, particularly those required to obtain and to analyze:← - bank-related data from third parties← - data related to the legal person of third parties

The course will also help those involved in the day-to-day management of commitments, payments and recovery orders, when they need to use the Legal Entity and Bank Account Files registered in the accounting system

It is mainly designed to enable participants to consult, use and introduce requests for updates to the legal entity and bank account files, particularly with a view to a quick and reliable processing of payments. The course also provides a practical overview of the different types of legal personality, without being a legal course.

The main subjects covered include: objectives, structure of the database, the central concept of supplier linked to a legal entity, the link between legal entities and bank accounts, required supporting documents, status of requests in /ABAC, validation procedure, bank account structures, how to use ABAC, what is an IBAN?, third party website, payment circuit.

This half-day course, available in both French and English, is based on presentations supported by PowerPoint and practical exercises using the database. It is taught by internal trainers from DG BUDGET.

ABAC Appropriations

The course is designed for staff required to enter of modify data in ABAC and to manage and monitor the execution of budgetary transactions.

This course is based on the use of ABAC Workflow but does not cover ABAC Contract.

The course will be subject to regular updates with regard to the technical evolution of IT Systems and functionalities.

This training is designed to provide participants with more in-depth knowledge of ABAC and to enable them to gain further experience in its use, particularly in dealing with less frequent operation.

The advanced course is divided into 3 different modules and each module can be followed separately:← - Module Commitments ← - Module Payments ← - Module Appropriations

It essentially covers the following: ← Budgetary Nomenclature: General feature based on the budgetary nomenclature + consultation of budget lines in ABAC

Creation of criteria and local budget lines, Credit Operation and follow-up of the consumption.

This one-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission

ABAC Commitments

The course is designed for staff required to enter of modify data in ABAC and to manage and monitor the execution of budgetary transactions.

This course is based on the use of ABAC Workflow but does not cover ABAC Contract.

The course will be subject to regular updates with regard to the technical evolution of IT Systems and functionalities.

This training is designed to provide participants with more in-depth knowledge of ABAC and to enable them to gain further experience in its use, particularly in dealing with less frequent operation.

The advanced course is divided into 3 different modules and each module can be followed separately:← - Module Commitments ← - Module Payments ← - Module Appropriations.

It essentially covers the following: ← - Budgetary Commitments: Typology, creation, validation and modification of a budgetary commitment Types Level 1 &

Level 2. - Creation of a Legal Commitment.

- Additional commitment + De-commitment. - Reminder of the consumption principle of a commitment.

26

These half-day courses are available in French and in English and they are taught by external trainers using material developed specifically for the Commission.

This one-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

ABAC ContractsThis course is intended for financial agents having to work in ABAC Contracts.ABAC CONTRACTS is the information processing system allowing the introduction, the update and the consultation of the centralized data on the contracts.The use of this module is now compulsory for all DGs not using a local system. The main objective of the training is the presentation of the functionalities of ABAC Contracts (hands on exercises on PC) through a detailed demonstration on how to use the ABAC Contracts application.

The main topics covered during the training include: ← - concepts and functionalities, ← - management of contracts (expenditure cycle / creation / addenda / suspension / termination), ← - application exercises (on PC).

This two-day course is a hands-on training session based on presentations supported by PowerPoint and handouts. It is available in both French and English and is taught by external trainers.

ABAC GuaranteesThis course is based on the use of ABAC environment. It will be subject to regular updates with regard to the technical evolution of IT systems and functionalities.The documentation is designed to provide with more in-depth knowledge of ABAC and, in particular, to enable to deal (in ABAC) with the handling of guarantees received by the Commission.

The main topics covered are: ← - creation of guarantees, ← - Life cycle / acceptance - rejection, ← - Validation of guarantees, ← - Link with pre financing, ← - claim / release.

This half-day course can be made available (on an ad hoc basis) in French and in English and it is taught by external trainers using material developed specifically for the Commission.

ABAC Invoices The course is designed for staff required to enter of modify data in ABAC and to manage and monitor the execution of budgetary transactions. This course is based on the use of ABAC Workflow only and will allow the user to get a general overview concerning the registration of the incoming invoices.The main objective of this training is to demonstrate how to use the ABAC Invoice application, to cover the different cases depending the acceptance or rejection of an invoice.

It essentially covers the following: ← Introduction: General overview of ABAC ← Basic Navigation: Navigation through the system. Connection to the system, screen presentation, use of the selection screen ← Invoices: Creation, modification and validation of the different types of invoices ← Typology ← Registration and validation of a single invoice ← Registration of an invoice attached to a credit note ← Registration of the request for Pre-financing ← Clearing of a Pre-financing. ← Payments: Creation and validation of the payments based on the invoices registered

This one-and-a-half-day course is a hands-on training session based on presentations supported by Powerpoint and handouts. It is available in both French and English and it is taught by external trainers.

ABAC PaymentsThe course is designed for staff required to enter of modify data in ABAC and to manage and monitor the execution of budgetary transactions. This training is designed to provide participants with more in-depth knowledge of ABAC and to enable them to gain further experience in its use, particularly in dealing with less frequent operation.

The advanced course is divided into 3 different modules and each module can be followed separately:← - Module Commitments ← - Module Payments

27

← - Module Appropriations.

It essentially covers the following: ← - Payments: Typology of the payments, creation and validation of different types of payments (e.g.: Normal, Negative, Regularization).

- Reminder of the consumption principle of a payment.

This one-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission

ABAC Change of exercise Technical aspectsThis course enables participants to understand and to perform the operations necessary for the carry forward of one budget year to the following. This course is intended for staff who perform the transfer of the local positions of budget lines and who perform the carry forward of commitments from year 2010 to year 2011. It is designed primarily for those who have not yet followed such a course in previous years.

Instruction covers the following topics:- calendar of change to new budget year, - clearance of transactions: explanations and exercises, - nomenclature A2007 : explanations, procedures and exercises, - nomenclature B2007 : explanations, procedures and exercises,- transition and carry forward: procedures and exercises.

This half-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

ABAC ConsultationThis course is designed to provide participants with an overview of ABAC and the basic information necessary to consult data. Those transactions can have been registered in a local system.This course is designed to provide to the participants with an overall understanding of the main steps in budgetary transactions, and in particular their consultation and validation in ABAC.

It essentially covers the following: ← - Introduction: General overview of ABAC ← - Basic Navigation: Navigation through the system. Connection to the system, screen presentation, use of the selection screen, Inbox of the transactions ← - Budgetary Commitments: Consultation and validation of a budgetary commitment ← - Invoices - Payments: Consultation of an invoice and a payment ← - Recovery Order: Consultation of a Recovery Order.

The training focuses on data consultation, including the explanation of all fields. . The creation and modification will not be covered.

This one-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission

ABAC RefreshThis course is intended for staff required to enter or modify data in ABAC and all participants in budgetary transactions. Those transactions can have been registered in a local system. This course is designed to provide to the participants with an overall understanding of the main steps in budgetary transactions, and in particular their consultation and validation in ABAC.

It essentially covers the following: ← - Introduction: General overview of ABAC ← - Budgetary Commitment: Creation, validation and modification of a budgetary commitment ← - Invoices + Payments: Registration of a single invoice and creation of the payment + validation of the transactions ← - Recovery Order: Creation and validation of a Recovery Order.

The training focuses on the general feature.

This one-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission

ABAC Data Warehouse: Authorising Officers/Verifying Agents/Initiating AgentsThis course is based on the use of ABAC environment but does not cover ABAC Invoices or ABAC Contracts. It will be subject to regular updates with regard to the technical evolution of IT systems and functionalities.

This course is designed to provide participants with an overview of existing standard reports and to enable them to use these reports for ABAC budget implementation and management follow-up.

The course is intended for Authorizing Officers, Initiating and Verifying Agents responsible for the budget implementation of programs and actions. Instruction covers the following topics: ← - access to Data Warehouse reports,

28

← - overview of existing standard reports by category, ← - initiation of updating of existing reports.

The course is based on practical demonstrations and use of Data Warehouse.

This half-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

ABAC RecoveriesThis course is based on the use of ABAC environment. It will be subject to regular updates with regard to the technical evolution of IT systems and functionalities.The course is intended for staff required to enter or amend data in ABAC and to manage and monitor the execution of budgetary transactions. The course is designed to provide participants with more in-depth knowledge of ABAC and, in particular, to enable them to deal with less frequent operations.This course is designed to provide participants with more in-depth knowledge of ABAC and to enable them to gain further experience in its use in the context of revenue, particularly as regards the management of less frequent operations involving estimates of amounts receivable (forecasts of revenue) and recovery orders. It is based on practical exercises using ABAC and case studies provided by the participants themselves.

The main topics covered are:

← - need to ensure follow-up of operations and transactions, ← - preparation of estimates of amounts receivable (forecasts of revenue), ← - recovery orders and debit notes, ← - offsetting.

This one-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

2.4.3. Advanced courses

ABAC Data Warehouse : how to create new reports This course is designed for personnel (Financial Agents) who must create or modify reports using BO in the context of financial and budgetary data.

This training is based on the use of the Business Object (BO) in the context of financial and budgetary data.This training is designed to give participants a general understanding of the main functions and the most useful tools of BO.This training aims to encourage participants to adapt existing reports and to be able to create reports to meet their operational needs.

The following are the main topics covered:

← - Introduction: BO overview, ← - Basic Navigation: connection to BO, menus presentation, how to open and refresh a report, ← - How to create simple reports and modify reports, ← - Conditions: use predefined conditions + creation of manual condition, ← - Structure and layout: manual and automatic resizing, use of templates, insert data. ← - Functions: uses the most common functions, sums, percentages, count . ← - Advanced functions: creating variables and alerter ← - Sharing reports: sending and retrieving reports, ← - Special features: Integration of external data in a report, create sections, insertions of graphs and cumulative functions.

This three-day course is available in French and in English and it is taught by external trainers using material developed specifically for the Commission.

29

2.5. ABAC SAM Commission

2.5.1. Basics

ABAC SAM – Basic NavigationObjective : familiarize participants with a "SAP-type" system

The course is mainly linked to the notion of "transaction" in order to help the users to navigate as quickly as possible between the different functionalities of the system. In order to en rich the knowledge of the system, several specific points will be highlighted such as the search function, creation of favourites, …..

This half day course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM - Overview This module aims at presenting the main functioning principles of ABAC SAM. During this course, the participants will get an overview of the different data they have to use in their daily work. In addition, participants will be given a global view of all the processes and all the inter-connexions between SAM and other financial systems..

This half day course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

2.5.2. Next Steps

ABAC SAM - Master Data

This courses aims at learning participants how to create, modify and display the main basic data in ABAC SAM (this course will not deal with basic data coming from other systems).

Beyond the simple creation, the validation (financial and logistic) will be presented, as well as its specific impacts. As far as the use of the data is concerned, the consultation of articles through the catalogue and the way of searching these articles will also be part of this course.

This half day course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM – Purchasing goods

This course is an introduction to SAP reporting.

This module will deal with the first part of the acquisition flow for goods (inventoried or not). It will go through all the aspects of the ordering process (financial commitment and budgetary commitment), covering also the management of the purchase requests (prepared by operational agents).

The reception of the goods will not be part of this course, considering this task is dedicated to Inventory managers. Nevertheless, following the reception of goods, the quality controls to be performed by the operational or purchasing Agents have to be registered in the system, and this course will deal with these aspects.

Depending on the origin of the participants, the course might be adapted in its practical presentation (keeping the same supports), considering some users might have to manage inventoried goods (with reception on site, or via BELEX), and some other users might have to manage only non- inventoried goods (with reception only on site).

This one and a half day course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM - Purchasing services

This module will allow participants to get a practical knowledge of dealing with the different processes of purchasing services.

An essential distinction will be made between recurrent services and non recurrent services. For the recurrent services, the necessary creation of a specific contract (provisional order) will be explained. For the non recurrent services, the participants will go through the entire flow in ABAC SAM, from the needs notification to the reception of the services (via the purchase request and the purchase order). Different practical cases will be presented, for recurrent services as well as for non recurrent services.

This two days course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM – Inventory management - Stock (central)

This module is divided into four main issues.← Management of entries in the central stock

30

← Management of withdrawals and transfers in the central stock (Belex). ← Realisation of the inventory of goods. ← Write-off and withdrawals of inventoried goods.

In this respect, this module is strongly linked with the use of the "trackers". A large majority of the processes covered by this module (namely the takings and the inventory) will be presented via the "trackers". The training will mainly consist in familiarizing the participants with this new tool, beyond the management of the transactions in ABAC SAM.

Nevertheless, the principle of allocation of inventory n umbers will be presented at first through the process of creation of a goods entry, being at the origin of its management (considering the fact that the inventory numbers are created at this specific moment).

Besides the performing of daily tasks, the different available reports on the stock will also be presented. This will allow highlighting their importance in the process of validation of GBIs ' requests.

Finally the presentation of the downgrading and reactivation processes will put an end to the course, allowing participants to review the application of the main management principles in ABAC SAM.

Depending on the origin of the participants, the course might be adapted in its practical presentation (keeping the same supports), considering some users might have to manage inventoried goods (with reception on site, or via BELEX), and some other users might have to manage only non- inventoried goods (with reception only on site). In the second case, some aspects like tracking or downgrading will not be dealt with during the training..

This two days course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM - Inventory management - DG

This module will allow the GBIs to manage their goods through ABAC SAM.

It will firstly consist in understanding the use of technical posts (localization) and equipments (inventory numbers), namely via the consultation process.

In a second part, this training will tech the GBIS how to express their needs in terms of movings and services, by creating the relevant documents and also by putting in place a follow-up procedure.

A large part of the course will be dedicated to the "trackers" (apart from the standard transactions in ABAC SAM), so that the participants will know how to manage the receptions of goods coming from the central stock, as well as their movings. As far as the movings are concerned, the cases of intra and inter buildings movings will be differentiated, considering the different roles of the GBIs in each case.

Finally, the inventory process "building" also linked to the "trackers" will be presented. The GBIs will learn how to look for the necessary information for the "trackers" in ABAC SAM, and then how to implement the process. In addition, different reports will be presented in order to help the GBIs in their daily work.

This one and a half day course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM - Invoices

This module aims at covering the invoice flow in ABAC SAM, from the initial registration (data entry agent) to the second "conforme aux faits" (operational initiating agent). This implies that the invoice process will be presented till the sending for payment in ABAC Workflow.

An introductory parallel with the entry of goods will be made in order to explain the future verifications in ABAC SAM.

The registration / entry of the invoices (task of the financial initiating agent) will the be an important part of the training. This part and the following parts will deal with invoices for goods as well as invoices for services.

After the registration, the management of the blocking process (in case of discrepancies in terms of quality, quantity, price, …) will be presented. In the line of the blockings, the registration and the validation of possible credit notes will be dealt with..

Finally, when the problems related to discrepancies are solved, the ways of giving the different "conforme aux faits" to the invoices (financial and operational) will be presented, as well as their impacts.

It is to be noted that the payments will not be presented in this module (as they are part of ABAC Workflow)

This one and a half day course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM - Invoices CAF

This module is centred on the verification (consultation) of the invoices linked to the purchase orders and on the "conforme aux faits" process.

This part is to be considered as the end of the invoice flow in ABAC SAM, knowing that the invoice swill then be sent in ABAC Workflow so that they can be paid. The payment process is not part of this training.

31

In order to make the participants understand the integration of this process in the acquisition flow, they will be given a quick overview of the entry of goods, the registration of services, and their accounting impacts. In the same line, the credits notes will also be referred to.

Finally, the search function will be presented.This half day course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM – Authorizing Officer

This module will allow the participants (AO) to consult and validate the documents related to the acquisition flows (for goods and services), the purchase requests and the purchase orders.

The verification of the commitments and of the framework contracts (in terms of consumption) will be presented. Besides the budgetary and legal aspects, the participants will have the opportunity to learn about the different methods of verification of the orders and of the prices.

In the framework of the validation, the use of the workflow in ABAC SAM will be presented, as well as (briefly) the printing of the purchase orders (automatically done after the validation).

This half day course is a practical training based on PowerPoint presentation and handouts. It is taught by external trainers.

ABAC SAM Basic Reporting

The main objective of this module is to familiarize users, with advanced knowledge in terms of reporting, with the various navigation facilities, possible during the use of different reports. During this module, participants will get also an overview of the existing reports in ABAC SAM.

← Creation and display of search variants. ← Research of reports. ← Specification of search criteria. ← Export of data to Excel. ← Change reports: Total and sub-Total, filter. ← Save the layout of a report. ← Define selection intervals or multiple values. ← Display reports: drill down, view of details, filter. ← Print reports. ← Overview of existing reports in ABAC SAM (by role).

The course is divided into three parts: ← A theoretical part ← A part "Hands-on" ← Exercises.

The part "Hands-on" covers different reports and their particularities, in relation to the functions of participants.

This is a one-day course which is delivered by external trainers.

2.5.3. Advanced courses

ABAC SAM Advanced Reporting

This module shows how to generate custom reports in ABAC SAM corresponding to their own needs in the absence of written materials. The methods of customizing to be used for the creation of these reports (queries).

The main objective is to familiarize participants with the creation of custom reports in ABAC SAM and methods of customizing to be used.

The course is divided into three parts: ← A theoretical part ← A part "Hands-on" ← Exercises.

This is a one-day course which is delivered by external trainers.

32

2.6. ABAC SAP Commission

2.6.1. Basics

ABAC Accounting (SAP) - Overview

This introductory course is designed to explain how the European Commission uses SAP to organise its financial transactions both budgetary and accounting.

This half-day course is useful for all Financial Actors. It is a hands-on training based on presentations supported by PowerPoint and handouts. This course is given by external trainers.

ABAC Accounting (SAP) - Basic Navigation

Basic Navigation is an introduction to SAP Functions.

Following parts will be treated: Moving around within SAP, Running transactions, Changing settings and Personalizing profiles.

This half-day course is a hands-on training based on presentations supported by PowerPoint and handouts.This course is given by external trainers.

2.6.2. Next steps

ABAC Accounting (SAP) - Finance and Controlling (DG BUDG)

Only the staff of DG BUDG is concerned by this training. Other customized training is foreseen for staff of other Institutions and Agencies

Finance and Controlling course is an advanced course designed to explain in detail how Financial transactions are managed in SAP.

Following parts will be treated: FI - financial transactions, CO - Controlling Module, Accounts Payable, Accounts Receivable.

This two-day course is a hands-on training based on presentations supported by PowerPoint and handouts.This course is given by external trainers.

ABAC Accounting (SAP) - Reporting

This course is an Introduction to SAP Reporting.

Following parts will be treated: Generating reports, Personalizing and tailoring report output, Changing formats, Printing reports and exporting reports.

This half-day course is a hands-on training based on presentations supported by PowerPoint and handouts.This course is given by external trainers.

ABAC Accounting (SAP) - ZABAC Reporting

This course is an Introduction to SAP Reporting.

Following parts will be treated: Generating reports, Personalizing and tailoring report output, Changing formats, Printing reports and exporting reports.

This half-day course is a hands-on training based on presentations supported by PowerPoint and handouts.This course is given by external trainers.

2.7. ABAC / SAP for Agencies and other entitiesABAC / SAP for Agencies and other entitiess1. Detailed ABAC/SAP services offering for Community Agencies and Committees (EESC / CdR):

33

Training Modules included Duration

ABAC hands-on training courses based on interactive presentations and specific exercises

ABAC Expensesfor Data Entry Agents (DEA), Initiating Agents (IA)

← Basic Navigation ← Short introduction to LEF/BAF ← Browser ← Contract ← Commitment ← Guarantees ← Invoice ← Payment ← Revenues

2 to 4 Days

ABAC Consultationfor Authorising Officers by Subdelegation (AOS) and Validation Agents (VA)

← Basic Navigation ← Short introduction to LEF/BAF ← Browser ← Commitment ← Guarantees ← Payment ← Revenues

1 Day

ABAC Accounting (SAP)for Accounting Officers

This training covers all funtionalities that an accountant should perform in the system for his day to day work.

← Basic Navigation ← Core functionalities ← Reporting

3 Days

ABAC SAP BCSfor Accounting Officers

This training covers the budget management possibilities offered to agencies by ABAC systems (ABAC Accounting and Workflow) with specific attention to the closing activities:

← Budget structure; ← Budget inscription & transfers; ← Derivation rules & reassignments; ← Carry-forward; ← Reporting.

1 Day

ABAC Assets 2 (Java)

← Catalogue ← Premises ← Suppliers ← Purchase Order ← Goods Receipt ← Inventory ← Tracking ← Retirement

2 Days

ABAC Data Warehouse Webi Creation of BO reports 1 Day

ABAC Data Warehouse Webi Consultation of BO reports 0,5 Day

Specific ABAC training courses and coaching sessions based on interactive presentations and specific exercises

ABAC Refreshfor Data Entry Agents, Initiating Agents, Validating Agents and Authorising Officers by Subdelegation (DEA, IA, VA and AOS)

← Upon request - Any modules requested by experienced financial actors in order to refresh their understanding of the system

1 Day

Advanced ABAC training courses ← Upon request: on any ABAC modules  

34

for DEA, IA, VA and AOS

Accounting for ABAC UsersThis training aims to help ABAC Workflow users to better understand the accounting impacts of their actions in ABAC Workflow

2 Days

ABAC Local Profile Manager

Introduction to: ← ABAC Security rules, ← financial circuit, ← workflow domain, ← roles, ← user profile creation ← delegation

1 Day

On-site coaching

Upon request - on any ABAC modules ← using live production database ← to any financial actor as necessary ← in which the users could get specific

information related to their own problems/concerns

← it could be organised as a coaching "Questions and Answers" session

 

2. Detailed ABAC/SAP services offering for Executive Agencies:

Training Modules included Duration

ABAC hands-on training courses based on interactive presentations and specific exercises

ABAC Expensesfor Data Entry Agents and Initiating Agents (DEA, IA)

← Basic Navigation ← Short introduction to LEF/BAF ← Browser ← Contract ← Commitment ← Guarantees ← Invoice ← Payment ← Revenue

4 Days

ABAC Consultationfor Authorising Officers by Subdelegation and Validating Agents (AOS, VA)

← Basic Navigation ← Short introduction to LEF/BAF ← Browser ← Commitment ← Guarantees ← Payment ← Revenue

1 Day

ABAC Accounting (SAP)for Accounting Officers

← Basic Navigation ← Core functionalities ← Reporting For executive agencies: Overview and extended

functionalities available

4 Days

ABAC SAP BCSfor Accounting Officers

This training covers the budget management possibilities offered to agencies by ABAC systems (ABAC Accounting and Workflow) with specific attention to the closing activities:

← Budget structure; ← Budget inscription & transfers;

 

 

1 Day

35

← Derivation rules & reassignments; ← Carry-forward; ← Reporting.

ABAC Assets2 (Java)

← Catalogue ← Premises ← Suppliers ← Purchase Order ← Goods Receipt ← Inventory ← Tracking ← Retirement

2 Days

ABAC Data Warehouse Creation of BO reports 2 Days

ABAC Data Warehouse Consultation of BO reports 0,5 Day

 

Specific ABAC training courses and coaching sessions based on interactive presentations and specific exercises

ABAC Refreshfor Data Entry Agents, Initiating Agents, Validating Agents and Authorising Officers by Subdelegation (DEA, IA, VA and AOS)

← Upon request - Any modules requested by experienced financial actors in order to refresh their understanding of the system

1 Day

Advanced ABAC training coursesfor DEA, IA, VA and AOS ← Upon request: on any ABAC modules  

Accounting for ABAC UsersThis training aims to help ABAC Workflow users to better understand the accounting impacts of their actions in ABAC Workflow

2 Days

ABAC Local Profile Manager

Introduction to: ← ABAC Security rules, ← financial circuit, ← workflow domain, ← roles, ← user profile creation ← delegation

1 Day

On-site coaching

Upon request - on any ABAC modules ← using live production database ← to any financial actor as necessary ← in which the users could get specific

information related to their own problems/concerns

← it could be organised as a coaching "Questions and Answers" session

 

36

2.8. ABAC Assets

Learn to use the financial IT tools - ABAC ASSETS - external courses

ABAC ASSETS Order + Link with ABAC Workflow (Invoice)  

For those initiators involved : learn how to use the application for the management of orders and the creation and follow up to the link between the goods receipt and the invoice (credit note) for fixed assets 1 day

ABAC ASSETS Inventory and Premises  

For those initiators and inventory managers involved : learn who to use the application for the management of the inventory and of the buildings and rooms in the Commission 1 day

ABAC ASSETS Forms (central)  

For managers in large management centres: learn how to use the application for management of requests for fixed assets received (technical equipment, furniture, moves,...) 0,5 day

ABAC ASSETS Simplified course for small management centres  

For managers in small management centres : a simplified course covering the principal modules of ABAC ASSETS used for managing fixed assets(Suppliers, Catalogue, Order, Inventory, Premises + link to ABAC Workflow)

1 or 2 days

Learn to use the financial IT tools - ABAC ASSETS - internal courses (DIGIT)

ABAC ASSETS Catalog  

Learn how to use the application for management of the product catalog, the categories and the nomenclature for operations linked to fixed assets 2h

ABAC ASSETS Invoice (DIGIT)  

For those initiators and verifiers involved: learn how to use the application of internal invoicing DIGIT (creation et follow up of invoices and credit notes for assets) 0,5 day

ABAC ASSETS Invoice Out (OIL)  

For those initiators and verifiers involved : learn how to use the application for invoicing for others Institutions and DGs 2h

ABAC ASSETS Supplies (OIL)  

For the managers involved : learn how to use the application for management of local requests for office equipment 0,5 day

ABAC ASSETS Forms (local for IRM)  

For the initiators and verifiers involved : learn how to use the application for management of the activities in the IT area (software, technical support, service provision, training) 0,5 day

ABAC ASSETS Forms (local for GBI)  

For the managers of inventoried assets: learn how to use the application for management of requests 0,5 day

37

(equipment, furniture, moves, ...) at the local level (DG)

ABAC ASSETS Stock  

For the managers involved: learn how to use the application for stock management 2h

ABAC ASSETS Administration  

For the IRMs involved: learn how to use the application for the management of access rights to the different modules of ABAC ASSETS  0,5 day

ABAC ASSETS Premises  

For office or building managers : learn how to use the application for managing office moves, reorganisations, tracking  0,5 day

 

38

3. Information related to financial training via e-learning

3.1. Existing modules - Introduction to the e-learning systemUse of the e-learning system - Duration 10 min.

- Connexion to ABACHow to connect to ABAC ? - Duration 10 min.

- Budgetary Commitments Level 1Creation of a Level 1 Commitment [GN] - Duration 30 min.Validation of a Level 1 Commitment - Duration 10 min.Exercise: Creation of a Level 1 Commitment [GN] - Duration 15 min.

3.2. Modules under development

- Management of invoices "Internal Document"

- Management of invoices "Commercial with VAT"

- Management of late interests

- Creation of authorization of expenses

- Creation of guarantees

- Creation of forecasts of revenue

- Functionalities rarely used in ABAC Contracts

- Sets of exercises related to "Cost Claims", "requests for prefinancing" and "Credit notes".

39

ANNEX 8 TO THE TENDER SPECIFICATIONCHECK-LIST OF DOCUMENTS TO BE SENT BY TENDERERS

CHECK LIST

DOCUMENTS TO BE PROVIDED BY THE TENDERERS(points 1 to 13 must also be provided by each contractor included in

the bids)

GROUNDS FOR EXCLUSION Reference specifications YES/NO

1. Declaration by the tenderers stating on their honour that none of the grounds for exclusion apply (the supporting evidence need only be provided by the successful tenderer)

§ 8.4.1. points 1 to 8 / model Annex 6

2. Declaration of absence of conflict of interests § 8.4.1. / model Annex 6

ADDITIONAL DOCUMENTS TO BE SUPPLIED BY THE SUCCESSFUL TENDERER

For referenceReference

specifications

1.a. A recent extract from the judicial record or equivalent document issued by a judicial or administrative authority in the country of origin certifying absence of bankruptcy or liquidation, etc. procedures and of convictions involving professional conduct or for illegal activity. Failing this, a declaration on the tenderer's honour or a solemn statement made before a judicial or administrative authority, a notary or a qualified professional body.

§ 8.4.1. points 1, 2, 5

1.b.Certificate attesting to payment of social security contributions or taxes in accordance in the country of origin. Failing this, a declaration on the tenderer's honour or a solemn statement made before a judicial or administrative authority, a notary or a qualified professional body.

§ 8.4.1. point 4

1.c. Declaration on the tenderer's honour or solemn statement made before a judicial or administrative authority, a notary or a qualified professional body attesting to the absence of serious professional misconduct or serious breach of contract in connection with other Community financing.

§ 8.4.1. points 3, 6

SELECTION CRITERIA Reference specifications YES / NO

3. Legal entity form § 8.4.2. point 1

4. Full name of the organisation, legal status, VAT status, address, telephone number, fax number and functional e-mail address, person authorised to sign on behalf of the organisation, bank details and address.

§ 8.4.2. point 1

5. Proof of enrolment in the relevant professional or trade register, as required in the country in which the tenderer is established.

§ 8.4.2. point 2

6. List of the main services provided over the last three years in relation to the subject of the tender (financial, accounting and IT training), stating the amount, the date and the recipients, whether public or private, of the services provided. If supplied to contracting authorities, evidence must be provided in the form of certificates issued or countersigned by the competent authority. If supplied to private purchasers, provision of service must be certified by the purchaser, or failing this, simply declared by the tenderer to have been provided.

§ 8.4.2. point 3

7. Educational and professional qualifications of the trainers (a minimum of 8) and of the project leader responsible for providing all the services. Detailed CVs must be provided in all cases, using the model CV in the specifications.

§ 8.4.2. point 4 / annexes 3 and 4

8. A series of documents demonstrating the contractor's expertise in the following specific areas: § 8.4.2. point 5

8.a. Accounting knowledge: advantages and shortcomings of the accrual accounting system in the public sector (maximum 3 pages)

§ 8.4.2. point 5

8.b. Knowledge of European financial regulations: a summary of the key points (maximum 5 pages). § 8.4.2. point 5

8.c. IT knowledge: Description / analysis (with advantages and shortcomings) of an accounting or financial software package (maximum 5 pages).

§ 8.4.2. point 5

9. Statement identifying the part of the contract which the service provider may intend to award to subcontractors. In this case, contractors should give precise details of the organisations to which they intend to sub-contract work and the quality controls they intend to implement with the sub-contractors.

§ 8.4.2. point 6

10. Balance sheets or extracts from balance sheets for at least the last two years for which accounts have been closed, where publication of the balance sheet is required under the company law of the country in which the economic operator is established.

§ 8.4.2. point 7

11. A statement of overall turnover and turnover in respect of the services to which the contract relates for the previous three financial years. Please note that to be selected, candidates must provide evidence that their minimum annual turnover specifically in respect of training delivery and design is at least twice the amount of the financial offer in Annex 2 to the draft contract.

§ 8.4.2. point 8

40

CHECK LIST

TECHNICAL OFFER Reference specifications YES / NO

Technical quality of the tender and its compliance with the specifications in respect of the subject matter, the objective to be attained and the aspects to be taken into account, including: Presentation of the general financial computer training concept and specific vision of the use of e-learning to teach application functions.

§ 8.4.3.1. point 1

13. Reliability and efficiency of the tools, procedures and quality plan proposed to ensure and verify the quality and monitoring of the services rendered. Tenderers should pay particular attention to the following :- the proposed qualitative evaluation procedures for bothtrainers and courses,- approach for ensuring maximum effectiveness in view of thevarious target audiences,- feedback procedures for improving the courses,- methods of training trainers and new trainers, and proceduresfor identifying and recruiting new trainers.

§ 8.4.3.1. point 2

14. Proposed methodology for the organisation and provision of the services, including the organisation of relations with the competent Commission services. Tenderers should pay particular attention to the following:- organisation of the team and types of backup proposed,- organisation proposed for responding to particular needs, inparticular those of the agencies and other institutions,- procedures for acquiring and maintaining the necessaryexpertise,- methods for updating course materials,- proposed approach for updating the user documentation,- competences and possible approaches to be taken in the areaof tele-training or e-learning.

§ 8.4.3.1. point 3

FINANCIAL OFFER Reference specifications YES / NO

15. Provision of unit prices per day for each type of service, using the model in the annex to the specifications and the corresponding scenario.

§ 8.4.3.2.

Date

Name

Signature