M.D.2.I. M anagement, D éveloppement I nternational & I nformatique SARA EDF PE PRESENTATION...

M.D.2.I.Management, Développement International & Informatique

SARA EDF PE PRESENTATION

Introduction

• SARA: Special Account Régie d’Avance

• Budget accounting software to manage the Programme Estimates funded by the EDF.

• Designed in accordance with the latest Practical Guide for Programme Estimates funded by EDF

• Automatically producing the outputs and reports required by the Practical Guide.

GENERAL DESCRIPTION


CHARACTERISTICS

• Accountancy system based on a double entry bookkeeping allowing an analytical and budget analysis.

• Environment : Windows XP,Vista, W7

• Stand alone or internal network

• Compatible with SARA NAO (the same databases are readable in both SARA NAO and SARA PE).

GENERAL DESCRIPTION


CHARACTERISTICS (2)

•Follow-up of the PE( budget commitments, disbursements and various operations).

•multicurrency management

• Data Protection : 4 levels of passwords

•3 languages(French, English, Portuguese)

GENERAL DESCRIPTION


CHARACTERISTICS (3)

• Data export /import in excel format.

• Printing in pdf and excel format

• Customized output available (paying) .

GENERAL DESCRIPTION


MAIN WINDOW

GENERAL DESCRIPTION


BASIC FEATURES• Creating the global & individual financial

commitments (specifications & budget)

• Creating the Contracts and Purchase Orders.

• Entering disbursements,various operations and cash flow transactions (transfers, issuing cheques, advances in cash, prefinancing).

• Preparing the payment request files & the records of expenditure (Annexes 9 & 10 of the practical guide).

GENERAL DESCRIPTION


ADDITIONAL CARACHTERISTICS

• Cheque management (even with multiple allocation)

• Validation &comments of the expenses and contracts.

• Follow-up of multiple advances, of inventory goods, of Objectively Verifiable Indicators(OVI); expenses by area and staff member.

GENERAL DESCRIPTION


ADDITIONAL CARACHTERISTICS (2)

• Management of VAT (even with several rates in the same invoice). VAT is automatically saved as various operation

• Regional capture of the PE expenses

• Separate management of small grants

GENERAL DESCRIPTION


Project/ Identification

THE PROJECT

Project Identification


Project / Financial plan

THE PROJECT


Programme estimates/ Identification

IDENTIFICATION OF PROGRAMME ESTIMATES

PROGRAMME ESTIMATES


Programme Estimates /The Budget lines

PROGRAMME ESTIMATES

• Entering the Budget Analytical accounts and the General Codes (ie the PCG)

• Entering the budget line of the PE : Budget Account, General account;

Budgeted amount)


Programme Estimates/Budget lines

PROGRAMME ESTIMATES


Contracts

CONTRACTS

• 3rd level of commitment

•Always linked to a budget line of PE


Payments / Structure of the Payments

Payments could be:

• Either, directly linked to a budget line (payment without contract)

• Either linked to a contract (payment of a contract)

• Or, directly linked to the financial agreement (cash flow transactions)

PAYMENTS


Payment methods

4 payments methods:

• by bank• by petty cash • by cheque (simple or multiple allocation)• by reimbursement of advance

PAYMENTS


Payment methods (2)

PAYMENTS


Payments by cheque

Payments by cheque are made in two steps:

• Issuing the cheque (cash flow transaction) • Automatic payment of the cheque (just entering its N°)

• Simple or multiple allocation (for payment without contract)

• Payments by cheque may concern payments of invoices VAT included, even multiple allocation.

• They may concern cash flow transactions, payments without contract or payments of contract.

PAYMENTS


PAYMENTS AND CONTRACTS VALIDATION

• The project may validate and/or comment their own expenses before sending the payment request and the record of expenditure to the NAO to avoid its rejection)

• Unvalidated expenditure will be automatically added in the next record of expenditure if validated at the moment.

•Only the controller can validate or comment the expenses

•Validation can be made for a whole period or operation by operation

VALIDATION


Additional monitoring

SARA monitors:• Advances and reimbursement of the advances•Objectively Verifiable Indicators: Qualitative & quantitative objectives; links with the budget line; method based on the logical framework)• Inventories: ‘capital goods’• supplier’s accounts : monitoring of contracts• Expenses by area and /or staff member.

ADDITIONAL MONITORING

OUTPUT REPORTS

OUTPUT REPORTS


we have direct access to two menus of the output reports when a PE is selected.

• SARA prepares the 4 types of payment requests (initial allocation, clearing, replenishment, reimbursement).

• Clearing and replenishment requests may refer to validated expenditure only or to all expenditure.

• Calculation of the amount of the record of expenditure is automatic, as well as the edition of the documents constituting the file.

RECORD OF EXPENDITURE

PAYMENT REQUESTS AND RECORDS OF EXPENDITURE



RECORD OF EXPENDITURE: 17 OUTPUT REPORTS

Reference • pages 50 - 55 of practical guide, annexes 9 – 10.SARA produces 17 main output related to the payment request.



THE 2 OUTPUTS OF ANNEX 9

Cover page

Estimation of cash requirements

Following-up of the initial allocation

Note: These two outputs, produced in EXCEL are automatically filled but can be freely modified.



THE 5 OUTPUTS OF ANNEX 10

Cover page1.Summary table of expenditure by budget heading.

2. Summary table of budget consumption by budget heading

3. Detailed table of budget consumption by budget heading

4. Detailed table of expenditure

5. Statement of reconciliation of the balance of the «programme estimate » bank account


EXAMPLE


Annexe 10 –Summary table of expenditure by budget heading in (Currency)

EXAMPLE


Annexe 10 – Summary table of budget consumption by budget heading in (Currency)


Detailed table of budget consumption by budget heading

SARA provides two different detailed tables :

• The first contains only all the budget items (budget analytical account)

• The second follows additionnaly, for each budget analytical account, the budget (by nature of expense).



M.D.2.I.Management, Développement International & Informatique Annexe 10 – Summary table of budget

consumption by budget heading in (Currency)

In the example, budget heads don’t go further than the second position but we could go until sixth position.


M.D.2.I.Management, Développement International & Informatique Annexe 10 – Detailed table of budget

consumption by budget item in (Currency)

Each budget item is ventilated by general account (= type of expenditure)


Annexe 10 – Detailed table of expenditure in (Currency).




Annex 10 – Statement of reconciliation of the balance of the « programme estimate » bank account

The output report is generated in Excel format.

The 2 right columns (account at the bank) should be filled manually.

The formulas are preprogrammed for T2 to be equal to T1.


Additional output on pages 53-57 of the Practical Guide relative to Annexes 9 and 10

1. Analytical balance sheet2 & 3. bank ledger and cash ledger

4. Cheque issued not paid

5 & 6. Physical inventory of investment /Perpetual inventory

7. monitoring of the advances-prefinancing.

Here are some examples of the most significant output report (following slides)


EXAMPLE


Practical Guide , page 56 –bank ledger

EXAMPLE

M.D.2.I.Management, Développement International & Informatique Practical Guide, page 57 : Cheques issued not paid



Practical Guide, p56 – 13-List of ongoing contracts : debit = total amount of contract / credit = Payments already done



Practical Guide, p55 – 11-Statement of the monitoring of the advances-prefinancing



Practical Guide , p55 –Perpetual inventory of investments and capital goods

MEMOIRE DE DEPENSES

M.D.2.I.Management, Développement International & Informatique Practical Guide, p55 18-Physical inventory of

investment and capital goods

• 1.500 Euro per project and per geographical location, including support & maintenance 1st year and installation assistance by email.

Are available at extra cost- The coding and input of the budget (300 EUR )- The support-maintenance after the first year (300

EUR per year)- The programming of additional output report,

without introducing new data (500 EUR per (simple) output report, or more if more complicated.

TARIFF

PRICE OF THE LICENSE SARA FED PE


• 1000 euros per Licence SARA REGIONAL and per geographical site to input regional part of the expenses of the DP..

• 800 euros per licence SARA NSA REGIONAL and per geographical site, for the entering of justifying expenditure of grant distributed under the Programme Estimates.

including support & maintenance 1st year and installation assistance by email.

TARIFF

PRICE OF THE AUXILIARY LICENCE


Supplement 2.000 Euro for the monitoring of specific commitments (service contracts, supplies, works and grant), the closure of the financial commitments, issuance of payment orders, and monitoring of NIP.

including support & maintenance 1st year and installation assistance by email.

TARIFF

PRICE OF THE LICENSE SARA FED NAO


M.D.2.I. M anagement, D éveloppement I nternational & I nformatique SARA EDF PE PRESENTATION...

Documents

Transcript of M.D.2.I. M anagement, D éveloppement I nternational & I nformatique SARA EDF PE PRESENTATION...