Version: EN_01
DD MÊS 2017
CCMar Members Manual
Financial Procedures
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HISTORY OF CHANGES
Version Publication Date Changes
01 22-05-2018 -
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TABLE OF CONTENTS
EXECUTIVE SUMMARY .......................................................................................................................... 4
1. GENERAL INSTITUCIONAL INFORMATION ................................................................................. 5
1.1 Establishment and Activity ........................................................................................................... 5
1.2 Permits and Special Regulations ................................................................................................. 6
2. FINANCIAL SERVICES ................................................................................................................... 7
3. ADMINISTRATIVE DIGITAL PLATFORMS (ADPs) ........................................................................ 8
3.1 What are they ............................................................................................................................... 8
3.2 How to access ADPs .................................................................................................................... 8
4. EXECUTION OF EXPENSES .......................................................................................................... 9
4.1 Public Procurement Code ............................................................................................................ 9
4.2 Modes of Payment........................................................................................................................ 9
4.3 Supporting Documents ............................................................................................................... 10
4.4 Specific Purchases ..................................................................................................................... 11
4.4.1 Acquisiton of Alcohol .............................................................................................................. 11
4.4.2 Consultants ............................................................................................................................. 12
4.4.3 Self-employed workers ................................................................................................................. 12
4.4.4 Liquid nitrogen ............................................................................................................................ 12
4.4.5 Acquisition of Equipment .............................................................................................................. 13
4.4.6 Commercial Agreements ............................................................................................................ 14
4.5 ADP for Purchase Orders ........................................................................................................... 17
4.5.1 General Scope ........................................................................................................................ 17
4.5.2 How to fill it in ......................................................................................................................... 17
4.6 Travel Procedures ...................................................................................................................... 20
4.6.1 What are they ......................................................................................................................... 20
4.6.2 Supporting documents ........................................................................................................... 20
4.6.3 Allowances ............................................................................................................................. 20
4.6.3.1 Legal Scope ............................................................................................................................ 20
4.6.3.2 Daily Allowance ...................................................................................................................... 21
4.6.4 Travel Expense Claim (TEC) .................................................................................................. 25
4.6.4.1 General Scope ........................................................................................................................ 25
5. ORGANISATION OF EVENTS ...................................................................................................... 28
6. VOLUNTEERING ........................................................................................................................... 28
7. INTERNAL OVERHEADS .............................................................................................................. 29
8. FINANCIAL MANAGEMENT OF PROJECTS ............................................................................... 30
9. INTRANET ...................................................................................................................................... 30
10. FINAL NOTES AND CONTACTS .............................................................................................. 31
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TABLES
Table 2- Permits and special regulations assigned to CCMar. ................................................................ 6
Table 3- Other identification data of CCMar. ............................................................................................ 6
Table 4- Resume of the necessary documents for each travel file. ....................................................... 20
Table 5- Internal Overheads rates according to the service classification. ............................................ 29
FIGURES
Figure 1- CCMar’s financial services governance.................................................................................... 7
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EXECUTIVE SUMMARY
CCMar is a research centre that develops its activity in the scope of marine and environment sciences,
financing itself essencially with public funds, national and foreign. Due to this financing structure, the
management performed by the Financial Services is characterized by a strict budget control, assuming
certain specific legal, taxes and accounts regulations.
The research made at CCMar is conducted by a scientific team over than 200 members, strategically
organized in several research groups. Although the support offered by the Financial Services, there are
some procedures that need researcher’s intervention.
Being that, the Financial Services, make available this document, which firstly aims to provide CCMar’s
researchers with the financial and administrative guidelines more commonly used by them, positioning
itself as an important consulting and support document.
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1. GENERAL INSTITUCIONAL INFORMATION
1.1 Establishment and Activity
Find below important general information on the establishment and activity of CCMar:
Social Designation: Centro de Ciências do Mar do Algarve
Head office/ Mail address: University of Algarve, Gambelas campus, Building 7, room 2.90, 8005-
139 Faro
Legal form: Non Profit Association
Economic activity codes: Primary: 72190- Other Research and Development of Physical and Natural
Sciences; Secondary: 85591 – Professional Training
Tax office’s code: 1058 – Faro
Number of signatures for legal obligations: 2
Date of establishment and start of activity: 19-12-2002
NISS: 20015345100
Tax Identification Number (TIN)/ Value Added Number (VAT): 506 197 760 (when intra-Community:
PT 506 197 760)
VAT framework: Actual Allocation
VAT taxation: Courses/ training – article 9.º paragraph 14 of VAT Code; Remaining services provided
– article 6.º of VAT Code.
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1.2 Permits and Special Regulations
Table 1- Permits and special regulations assigned to CCMar.
Public Interest Body Undetermined – awaiting decision
Court of Auditors Submission of the Annual Report on the Activities and Accounts
Public Procurement Code Subject based on the paragraph c) of No 2 of article 2nd
Scientific Patronage Certification under Decree nr. 8835/2013 (National Official Journal 2nd Series No 129 dated 08/07/2013)
Volunteering Certification under Decree nr. 14986/2008 (National Official Journal 2nd Series No 103 dated 29/05/2008)
Animal Experimentation Recognized entity with permit
Dive Activity License for recreational dive services: equipment rental, dive center, dive school and filling station/ supply of gas blending
Alcohol Exemption No 2013/0012351 /1A05. Undenatured alcohol, used for laboratorial tests and scientific research
Customs duties Beneficiary body for exemption from import duties on laboratory animals and biological or chemical substances for research and
listed in Implementing Regulation (EU) No 197/2013. Goods imported duty-free may also be exempted from VAT in accordance with Article 35 of Decree-Law No 31/89.
Beneficiary body for exemption from import duties according to articles number 43 and 44 of Regulation (EC) No 1186/2009 of the Council dated 16th November, regarding the duties of import
goods considered as educational, scientific or cultural, as mentioned in annex II of that Regulation, and also instruments
and devices used for scientific research purposes. The import of goods mentioned in annex II-A and the instruments and scientific
devices mentioned in article 44.º of Regulation (EC) No 1186/2009 is subject to VAT payment. Regarding the import of goods mentioned in annex II-B, an exemption of VAT can be
requested in case of compliance with paragraph r) of article 79.º of Decree-Law No 31/89 dated 25th January.
Table 2- Other identification data of CCMar.
PIC NUMBER NIFAP NACE
998611994 7409073 M.72.11 / M.72.19
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2. FINANCIAL SERVICES
The Financial Services administrators of CCMar are responsible for the financial management of
projects and other funding, public and private, for the accounts and tax management, which is developed
in collaboration with an external certified accountant, cash-flows and general administrative procedures.
These services are organised in five sections, operationally interrelated as follows:
Figure 1- CCMar’s Financial Services governance.
All contacts of the Financial Services staff can be found in the final notes of this document.
General Coordination and
Support
Expenses Submission and
Treasury
Accounts and Invoicing
Financial Report
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3. ADMINISTRATIVE DIGITAL PLATFORMS (ADPs)
3.1 What are they
Administrative Digital Platforms (ADPs) help increase the efficiency of financial services provision by
simplifying administrative procedures and thereby reducing the effort and resources required of CCMar’s
scientists.
CCMar provides to its members the following ADPs:
Financial balances (Saldos) - check budgets and financial balances and to list expenses and
revenues, by categories and subcategories, allocated to the cost centres.
Purchase orders (Encomendas) – detailing and submission of purchase orders to send to
suppliers.
Travel (Missões) - detailing and submission of travel itinerary forms for reimbursement
purposes.
3.2 How to access ADPs
Access to CCMar’s ADPs is configured on an individual basis, in which each user is identified through
their UALG e-mail account. Each senior researcher (typically grant holders) must send to financial
services information regarding access permissions, indicating specifically user’s names, e-mail accounts
and the ADPs to which they should be given access.
To access the ADPs it is necessary to use a computer within the UALG domain network (either directly
or by vpn), identification through UALG e-mail account credentials (username and password).
The links to access each ADP is: http://ccmar08/linksccmar.asp (versions Internet Explorer and
Multibrowser).
It is recommended that you write the login with the prefix "UALG\".
When using IE 10 is being used, the user should add "ccmarsrv08" in the compatibility view settings.
You must also disable pop-up blockers.
When accessing for the ADPs for the first time, it is necessary to install a “xml” configuration file on your
computer. The link to make the download is:
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http://ccmarsrv08/software/msxml4_sp2.msi
ou http://ccmarsrv08.ualg.pt/software/msxml4_sp2.msi.
Then, it is necessary to close the browser and open it again.
If you experience any problems, please contact to the e-mail [email protected], and include a ´”print
screen” image and a detailed description of the error.
4. EXECUTION OF EXPENSES
4.1 Public Procurement Code
The acquisition of goods or services that exceeds the total amount of 5.000,00€ (amount without VAT),
is subject to a pre-contractual procedure according to the Public Procurement Code, approved by the
Decree-Law No 18/2008, 29th January, re-published by the Decree-Law No 111-B/2017, 31st August.
This limit is controlled by supplier and reports to the total cumulative amount contracted (without VAT)
from the last two economic years until the current year (until the analysis date), except the amounts
contracted under prior consultation procedure and open procedure.
Therefore, before initiating any formal procedure of purchase order to a supplier or service provider, the
principal investigator for the acquisition must fill in the form “Minuta para abertura de procedimento_Bens
e Serviços” and send it to CCMar’s legal officer (Teresa Pimenta, [email protected]) which will
appreciate the framework of the acquisition requested according to the legal framework in force.
4.2 Modalities of Payment
CCMar members can purchase goods and services using the following methods:
Reimbursement: the expense is paid by the researcher and reimbursed afterwards, through the
submission of the corresponding “supporting document” (see below) issued to CCMar, or
Payment made directly to the supplier by CCMar: the researcher fills in the purchase order
using CCMar’s ADPs for purchasing, with the payment being sent directly to the supplier by
CCMar.
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4.3 Supporting Documents
A “supporting document” must be issued to CCMar according to tax regulations and in compliance with the
VAT Code. The types of valid expense support documents are:
Invoice (Fatura) or Simplified Invoice (Fatura Simplificada): represents a purchase with no
immediate payment,
Invoice-Receipt (Fatura-Recibo): represents a purchase with immediate payment.
In respect to No. 5 of article 36 of VAT Code1, expense documents payable through CCMar, made either
directly or by reimbursement, must meet the following requirements:
Date in which the goods/ services were made available;
Number determined by using a sequential method;
Social designation (company name of the supplier), the Tax Identification Number (TIN)2 of the
supplier and the address of the company headquarters and other supplier contacts;
Quantities and description of the goods transacted and/ or services provided;
Price, without tax, and other elements included in the amount of tax;
Applicable VAT rates and correspondent total amount due, in case of tax exemption it must be
duly justified;
CCMar’s name, address and TIN number (506197760, if intra-Community: PT506197760).
In some cases, it is necessary to attach a memorandum in order to justify and provide context of the
expense incurred.
Documents can be delivered by-hand to the secretariat of the Financial Services, or placed in the mail
box (internal and external) or sent by e-mail.
Documents submitted for reimbursement purposes must be delivered to the Financial Services within
10 working days counting of the date of the purchase. When travelling (Missões), this deadline starts
from the day of return to workplace.
Some types of expenses must be complemented with specific attachments, such as:
Equipment – fill in the form “Equipment Form”,
1 Value-Added Tax Code. 2 Same as the VAT code or number; in Portuguese: Número Fiscal de Contribuinte.
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Services provided in the modality of “green receipts” or “isolated act” – fill in the form “Purchase
of Services”,
Services provided by shipping companies, paid directly by CCMar: fill in the form “Previous
Request”,
Bibliography (books, magazines, CDs, DVDs and other similar) – fill in the form “Control of books
and magazines”.
Whenever the “supporting document” does not contain a sufficiently clear and detailed description of
goods and services provided, or in cases where it is necessary to justify the expense within the
framework of the project, a memorandum must be also delivered with information to clarify these
situations. The writing of the memorandum does not need to follow a specific template.
4.4 Specific Purchases
4.4.1 Acquisiton of Alcohol
CCMar has tax exemption for the purchase of undenatured alcohol for scientific purposes, obtained
through Exemption no. 2013/0012351 /1A05 and issued by the Tax and Customs Authority whose
control office is at the Faro Customs. The maximum quantities allowed under the exemption by
percentage purity, are the following:
96% (NC 2207100019/): 600 liters
99% and 100% (NC 2207100017/): 400 liters
The suppliers currently with authorisation are: VWR Internacional - Material de Laboratório, Lda. (TIN:
503842770), AGA International SA. (TIN: 980359546) e Labor Spirit, Lda (TIN: 507485149). To place a
purchase order with a different supplier, it must be provided a first contact to CCMar Financial Services,
in order to make arrangements with the competent authorities. It is advised a minimum of 10 working
days in advance.
In order to comply with the legal requirements, it is necessary to keep an accurate register of purchase
orders and internal consumption of alcohol, which must be made available to the control authority
whenever requested. Therefore it is mandatory that all purchase orders for alcohol are registered in the
purchasing ADP and that Financial Services are periodically informed of its consumption.
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4.4.2 Consultants
Eligible expenses
National and foreign consultants are eligible for payment expenses with regard to accommodation and
transportation. Daily allowances are typically ineligible and must be allocated to funds where such expenses
are allowed. CCMar can provide the arrangements directly with the suppliers with whom an agreement has
been signed. A price quotation and reservation must be requested to CCMar’s Financial Services
([email protected]). If a payment must be made for services to a foreign consultant (e.g. stipend for
teaching), a Portuguese TIN number must be obtained and income tax paid on the amount. A special form is
available on request from the Financial Services to facility the process.
For all consultant expenses it is mandatory to deliver a memorandum detailing the name of the consultant, the
reason of their visit, the period of stay and the expected and outcomes of the visit.
Expenses not accepted
National and foreign- daily allowances and car travel (Kms), are ineligible as expenses, because are typically
considered as dependent work income paid for by the consultant’s employers.
4.4.3 Self-employed workers
Self-employed workers must issue an Invoice using the Portuguese Tax Authority’s online Portal
(https://www.portaldasfinancas.gov.pt/pt/home.action), delivering it together with the bank account
details to the Financial Services.
Internally, the person in charge for that acquisition of service must fill in and deliver to the Financial
Services the form “Proposal for the Acquisition of Services”.
According to the provisions of Law no. 100/97, 13rd September and of Decree-Law no. 159/99, 11st May, the
independent workers are obliged to obtain a working accident insurance and to deliver a copy to the Financial
Services.
4.4.4 Liquid nitrogen
The supply of liquid nitrogen is performed under a contract with the supplier Lojadez - Electromecânica e
Hidropneumática (TIN: 501 745 521). This contract was entered into force from 15th September 2016, having
a duration of 1 year, renewable for a maximum of 3 years.
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For the filling of dewars flasks with liquid nitrogen that are invoiced in the name of CCMar, the procedure to be
followed is as described next:
Purchase orders should be completed by including only the cost of the liquid nitrogen. Financial
Services will subsequently allocate a proportion of the transportation cost according to the invoice
issued by the supply company.
Purchase orders must be sent directly to the supplier, using the contacts available from the ADP.
Purchase orders should be submitted on Mondays, before 05:30pm. It is advisable to submit one
purchase order per group/ laboratory, indicating to which project the cost should be allocate the
location of the dewar flasks for purposes of collection and delivery and the contract number
(CCP0040).
Collection of dewar flasks will occur on the Tuesday the day after the submission of the purchase
order, during regular working hours (9:00am-12:30pm and 02:00pm-05:30pm).
Delivery will occur on the Thursday, two days following the day of collection, during regular working
(9:00am-12:30pm and 02:00pm-05:30pm).
The unit price without VAT per liter is 3,40€ plus a transportation cost of 35€ (without VAT). This cost will be
split in 50/50 with UAlg in case of joint collections and deliveries. For a joint purchase with UAlg, the purchase
order must be submitted in collaboration with UAlg and complying with the deadlines outlined above.
4.4.5 Acquisition of Equipment
The Board of Directors must be consulted before the acquisition of any new equipment to ensure that
similar equipment does not already exist within the infrastructure.
A price quotation for the cost of a new equipment must include not only the necessary requirements for
the equipment pre-installation but also for its maintenance and consumable costs, a specialized training
program for the use of the equipment and the delivery of equipment manuals written in Portuguese and
English. The existence of handbooks written in Portuguese and English is a legal obligation. The latter
is a legal obligation. Maintenance and repair costs should cover a minimum period equal to the
equipment’s life expectancy period.
Before the acquisition of new equipment or the relocation of existing equipment, pre-installation and
installation requirements should be determined for its place of operation, and the person in charge of
security for the location should be informed. It is essential to assess the requirements of installation with
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regard to 1) adaptation of buildings and facilities, 2) changes to the organizational management of the
rooms and surroundings, 3) legal issues related to the safety of the equipment, people and environment.
Any necessary changes to the physical infrastructure must be approved by the Board of Directors and
the UAlg’s Technical Services prior to the alterations taking place. The costs of such alterations are
usually the responsability of the purchaser.
The removal and discarding of a fixed asset or its relocation requires prior authorization from the
Financial Services and the Board of Directors.
All equipment is subject to inventory and must be identified with a specific label produced and made
available by the Financial Services.
The documentation associated with each piece of equipment must contain all the necessary information
for its good management and usage, such as: technical handbooks, access and usage rules and records
of usage, training, maintenance and repair.
The persons in charge of the equipment are responsible for keeping these records updated. The
maintenance records must include the cleaning and decontamination actions periodically performed by
an internal or external technician, identification of repairs performed by specialized companies, etc.
The training records of authorized users must be updated whenever necessary. During training, all users
must be informed of the safety, usage and access rules of the equipment, that are required for its proper
functioning.
4.4.6 Commercial Agreements
All acquisitions to be paid directly by CCMar to a supplier, using a business account, can only be accepted if
the corresponding purchase order is duly submitted. Researchers, through an internal system of permissions,
have the possibility to submit their purchase orders. When a supplier has its own ordering system, the purchase
order must be registered using both the supplier ordering system and CCMar’s purchasing ADP.
Suppliers of laboratory goods and services typically accept payment within 30/60 days of the issuing of an
invoice. Many companies also apply discounts. New supplier accounts can only be added to the purchasing
ADP by Financial Services.
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The acquisition of some specific goods and services, may require immediate payment, for example for the
reservations of accommodation and transport (hotels, airplane tickets, car rental). Such payments can be
made by Financial Services ([email protected]). Each researcher must follow the following
procedure:
1) Contact directly the three travel agencies with which CCMar has a signed agreement (named below),
to request a price quotation for the desired itinerary/ accommodation/ car rental. All three agencies
must be contacted for each price quotation:
2) After receiving all three price quotations, the researcher must send to Financial Services the three
price quotations and indicate the selected one.
3) All the related communications must be exchanged by using the e-mail [email protected].
4) The acquisition is formalized when the Financial Services confirm the eligibility of the expense and
sends the purchase order to the travel agency.
The travel agencies with which CCMar has a signed agreement are:
TUI GROUP TUI Viagens
Address: Av. Conselheiro Fernando de Sousa, 25A, 1070-072 Lisboa
Telephone: +351 213 920 385
Cell Phone:+351 917 843 920
Contact: Liliane Brandão ([email protected])
Travel Agent - Grupo EMVIAGEM
Address: Largo do Dique, Nº 16 - Loja 1, 8500-531 Portimão
Telephone: +351 282 459 547
Cell Phone : +351 969 118 182
Contact: Paulo Dias ([email protected])
Viagens El Corte Inglês - Faro
Address: Rua Mouzinho de Albuquerque, N.º 10A, 8000-397 Faro
Telephone: +351 289 894 060
Fax: +351 289 820 514
Contact: Diana Melenti ([email protected])
Club-Tour, Viagens & Turismo, S.A.
Address: R. Braamcamp 9, 1250-048 Lisboa
Telephone: +351 213 180 480
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Cell Phone: +351 961 466 745
Contact: Lilianne Brandão ([email protected])
In case the researcher choses to make the payment directly to the supplier, still needs to provide three price
requests and submit it with the reimbursement request.
Other examples of companies with which CCMar has a commercial agreements:
Supplier Goods/ Services Procedures for Price
Quotation
Procedure for
Purchase
STAPLES- Office
Center Portugal
Computer equipment
and consumables;
office materials.
Directly in store or
website.
Purchase order, filled in
by the researcher, to be
submitted to the
supplier by CCMar’s
secretariat.
Algardata - Sistemas
Informáticos, S.A
Computer equipment
and consumables.
By e-mail:
Purchase order, filled in
and submitted by the
researcher.
GMS (store at Fórum
Algarve)
Computer equipment. Directly in store or
website.
Purchase order, filled in
by the researcher, to be
submitted to the
supplier by CCMar’s
financial services.
Martinel, Material de
Papelaria e Livraria,
Lda
Computer equipment
and office materials.
Directly in store. Purchase order, filled in
and submitted by the
researcher.
DHL EXPRESS
PORTUGAL, Lda
Express shipment of
documents and
packages
Price table. Purchase order, filled in
by the researcher, and
to be submitted by
CCMar’s secretariat.
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4.5 ADP for Purchase Orders
4.5.1 General Scope
The ADP for purchase orders provides a tool to create new and manage existing purchase orders
regarding the expenses that need to be paid directly to suppliers including those for travel and
accommodation reservations, car rental, insurances, service providers, and other goods/ services.
4.5.2 How to fill it in
The ADP for purchase orders offers the following options:
Place a New Purchase Order3
Search saved Purchase Orders
To place a new order (one must click on the button New Order, and follow the following steps:
Step 1: Validation
One should enter the name of the supplier4, the total amount of the purchase without VAT and the CPV5
code. The CPV code is chosen by first selecting the “+” button after the CPV entry field, typing a keyword
(for example “glass”) in the search field of the pop-up dialogue and then pressing the “Tab” button on
the keyboard. Select the desired option by clicking on the line that defines the item to purchase. Because
not all the goods and services have a direct designation, one should choose the most appropriate
designation. In doubt contact the Financial Services.
By following this same procedure, it is possible to choose more than one CPV in the same purchase.
After the above information is duly entered, click on Save. To continue with the order, click on
Validate. Otherwise, click on Close.
By clicking on Validate, the purchase order is centrally authorized, meaning that the public procurement
assumptions are verified and the purchase order form is registered. For purchases more than 5.000€ by
item (CPV), it is necessary to contact the Financial Services who will provide the necessary bureaucratic
paperwork according to the law of public procurement.
3 New orders in the total amount higher than 5.000,00€ require a specific “CCP Code” provided by Financial Services. 4 It is advisable to enter only a part of the name and click on “Tab”. If the supplier is not yet included in the database, please click twice on the empty supplier field and fill in the name, tax number, address and contacts of the new supplier. When introducing a new entity, please make a previous search by TIN in the white tab. In case of entities with a non portuguese TIN, please contact directly the Financial Services. 5 Official codes that designate the several services, materials and equipment.
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Step 2: Order Details
After validation, the “Order Details” panel is made available where the new fields are unlocked, namely
“Order status” “Research Group”, name of “Applicant” (person who places the order), “Details” (a list of
items to purchase), “Cost Center Allocation” and Notes. The last three fields are displayed in tabs which
are clicked-on to activate.
The “Details” Tab
To add new items, click the far-right “page symbol” in the column header.
Only the CPVs that were validated in the previous dialogue will now appear, as options in the CPV field
and they cannot be changed. In this step it is required that one should fill in the “Quantity”, the
“Description” of the good/ service, the suppliers “Reference” (in case it is known) and the “Unit Price
without VAT”.
CPV – the CPV code from the dropdown menu of item to be purchased;
Quantity – insert the total number of units of each item to be purchased;
Description – insert as complete as possible a description to enable easy identification and
characterization of the expenditure, for example:
Travel/ Accommodation: itinerary/ period of stay, start and end date, name of the holder person.
Place(s) and reason for the travel.
Registration to attend events: designation of the event, date, place and name of participant(s).
Equipment: designation of the equipment, model and serial number and further available
information;
Other type of goods: designation of the goods and it framework in the project;
Insurance: type of insurance, term, name of the person(s) insured, policy number;
Expedition and transport services: designation of the services and it framework in the project.
Reference – fill in the supplier reference number for the goods/ services when known.
Unit price without VAT – fill in the price without VAT for a single unit of the item to be purchased.
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Tab “Cost Centre Allocation”
After filling in all the details of the purchase, it is required to indicate the cost centre to which the expense
should be charged in the “Cost Centre Allocation” tab. This is a dynamic procedure, which allows, on
the one hand, a purchase order to be allocated to different accounting cost centres and, on the other
hand, a single item to be allocated to more than one accounting cost centre.
By clicking on the button [New Cost Center Allocation] it is possible to create an allocation of each item
of the purchase order to the accounting cost centers, by selecting the item(s) and its corresponding cost
centre and clicking-on [Add]. All items can be simultaneously selected by clicking in the box below.
Step 3: Print preview and dispatch
Before printing and sending the purchase order to the supplier, the applicant has the possibility of
reviewing the data, by clicking the button [Preview].
The final version of the purchase order will be immediately available, by choosing the option “Yes” that
follows the saving of the data by clicking on the button [Save].
Saved purchase orders are available in the user’s individual area of the ADP, allowing users to visualize
and print existing purchase orders. Each user has access only to the purchase orders created using
their own login credentials.
It is also possible to search purchase orders by using the different field filters, and then clicking on the
button [List Orders].
A User’s Guide is available from the ADP by clicking Help button on the starting page.
Each user must sign the purchase order and dispatch it directly to the supplier, after which they must
deliver the original copy to Financial Services.
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4.6 Travel Procedures
4.6.1 What are they
Each travel activity, also called a mission, has a corresponding specific administrative file, named travel
file and which includes all the supporting documents. These files are encoded with an administrative
code that follows a sequential and annual enumeration (MISS-xxx/yyyy). All the expenses related to the
mission will be identified by its administrative code.
4.6.2 Supporting documents
The set of documents that compose a travel file is dependant on type of mission, according to the
following table:
Table 3- Resume of the necessary documents for each travel file.
Document description National Travel Travel Abroad
Request to travel abroad Not applicable Submit at least15 days before
start of mission
Travel expense claim
Submit within 10 days after the mission in case of claiming
allowance for subsistence and/ or Kms, and/ or reimbursement
of tolls and other costs not supported by invoices or receipts
issued to CCMar.
Invoices
Submit within 10 days after the mission in case of direct
payment to supplier or reimbursement claim (registration in
events, accommodation, transport).
Travel report Submit within 10 days after the mission.
Certificate of attendance Submit in case of participation in events.
Minutes and attendance lists Submit in case of participation in meetings.
Boarding passes Submit in case of travelling by plane.
4.6.3 Allowances
4.6.3.1 Legal Scope
CCMar’s internal procedures comply with Public Administration rules. The payment of daily allowance
and expenses incurred traveling by car (in Kms) is decreed by the following legal regulations:
Decree-Law No. 519-M / 79, 28th December- establishes the legal regime of allowance for
subsistence in public service in the country.
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Decree-Law No. 192/95, 28th July- regulates the allocation of allowances for missions abroad.
Decree-Law No. 106/98, 24th April- updates the previous legislation to the new social and
economic reality.
Joint Circular-Letter No. 1/2003 from the General Directorate of Public Administration- regulates
the daily travel made abroad, in less than 24 hours, particularly in Spain.
Annual ordinances with the update of the travel allowances and meal subsidy.
4.6.3.2 Daily Allowance
By law, a daily allowance can only be claimed by the employees with a working contract. The grant
fellows, shall receive an equivalent subsidy to cover subsistence costs. It is required that the beneficiary
of the allowance is a member of CCMar and that they are included in the official scientific team of a
project (or other activity) for which CCMar is the host institute.
If the beneficiary receives a meal subsidy (4,77€/day), it will be deducted from the national daily
allowance.
When travelling abroad, a claim includes includes an invoice for accommodation, the daily allowance
will be paid at a rate of 70%.
When travelling in the national territory, if a claim includes an invoice for accommodation (maximum
3- star hotel), the daily allowance will be paid at a rate of 50% up to a maximum of 50€/ day,
Decreew-Law No. 106/98, 24th April (that regulates allowances for subsistence and Kms paid in behalf
pf public service purposes), by force of the established in article no. 172 in the Law for the National
Government Budget of 2015 (Law no. 82-B/2014, 31st December).
This regulation applies to the accommodation costs incurred in the national territory which are allocated
to funds from the National Government, and without regard to the employment relationship of the
beneficiary. However, if the accommodation costs are financed by own revenues, this rule does not
apply, in which case the beneficiary must obligatory inform Financial Services.
The payment of a daily allowance can be used to cover expenses incurred for meals (without the need
to submit invoices) if allowed by the rules of the financing funds.
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Travel in National Territory
For the missions in national territory, the daily allowances in force are:
Remuneration Index higher than level 186- 50,20€/day
Remuneration Index below level 18 and higher than level 9 - 43,39€/day
Remuneration Index below level 9- 39,83€/day
For a travel period of <24h and a distance traveled >20Km from the necessary domicile, and those
missions that extend beyond 24h but do not incur in further expenses,For a
From 13h to 14h- 25%
From 20h to 21h- 25%
Including accommodation- 50% (when the mission does not extend to the next day
and it is not possible to return to domicile before 22h).
For a travel period >24h and a distance traveled >50km from the necessary domicile and in which new
expenses are incurred each days, the percentages of the full daily allowance to be paid are as follows:
Departure day:
Before 13h 100%
Between 13h and 21h 75%
After 21h 50%
Arrival day:
Before 13h 0%
Between 13h and 20h 25%
After 20h 50%
Remaining days 100%
Travel Abroad
Regarding the missions abroad, the daily allowances in force are:
Remuneration Index higher than level 18- 89,35€/day
Remuneration Index below level 18 and higher than level 9 – 85,50€/day
6 The remuneration indexes regard to the “Unique Remuneration Table” applicable for public workers (level 18 = 1.355,96€; level 9=892,53€).
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Remuneration Index below level 9- 72,72€/day
Accommodation not included – applies the same percentages of travel in national territory by
successive days.
Accommodation included:
provided by a host institution - 50%
not provided by any other institution - 70%
Travel in Spain, < 24 hours:
Remuneration Index higher than level 18- 89,35€/day
Remuneration Index below level 18 and higher than level 9 – 85,50€/day
Remuneration Index below level 9- 72,72€/day
From 13h to 14h 30%
From 20h to 21h 30%
Another hour 20%
Including accommodation 100%
The use of Service Vehicles
According to the law in force, the service vehicle should be the first option. Currently the oficial vehicles
owned by CCMar are:
Volkswagen Caddy 9KVF (55-01-TO)
Renault Trafic FLFHA6 (62-DC-19)
IVECO 35C12TPL D F1A (18-28-VB)
Mercedes-Benz 110 CDI (09-02-SV)
These vehicles are allocated to CCMar projects and scientific activities. Its use and rules of procedure
are provided by proper internal regulation. The displacements performed for service purposes are
considered as missions and so if any costs are incurred, it is obligatory to deliver the mission report and
other supporting documents, if necessary and according the objectives of each mission. For the routine
displacements, should be submitted only one displacement itinerary form/ reimbursement request.
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Each vehicle has an obligatory form to register the information regarding the travel each use, such as:
date, departure and arrival time, destination location, number of traveled Kms, purpose, request number
(if applicable) and driver identification, tolls (place).
If no costs are incurred, no allowance can be claimed. In case costs are incurred, only can be claimed
the reimbursement of the correspondent Invoices. Exceptionally, if no Invoices are presented but there
is enough proof that the costs were actually incurred, the user can claim an allowance in the amount of
0,11€/km. If this allowance is paid, then the expenses regarding fuel will not be reimbursed.
The use of Privately Owned Vehicles
According to article no. 20 of DL 106/98, 24th April, the use of privately owned vehicles is only eligible if
the service vehicles are not available or in case of serious inconvenience for the purpose and objectives
of the travel.
This article also states that when using a privately-owned vehicle the beneficiary should take account of
the most cost-effective mode of transport to the destination. Thus, when travelling to locations served
by public transport, only the amount corresponding to the cost of public transportation may be claimed
as an expense.
For the travel claims in Kms using privately owned vehicle, it is required to add a justification in the travel
report.
The allowance for using a privately owned vehicle is 0,36€/Km.
Car Rental
Car rental should only be used when it is absolutely essential only after previous authorization of the
Board of Directors.
The allowances in force are the following:
1 employee 0,34€/km
2 employees together 0,14€/employee/km
3 or + employees together 0,11€/ employee/km
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The payment of a daily allowance can be used to replace fuel expenses when invoices are issued in
CCMar’s name and when the financing funds are eligible for such allowances.
When it is necessary to use a vehicle while travelling abroad, car rental is the only option as travel claims
for Kms are not permitted when using a privately-owned vehicle beyond national borders.
Other Transport
All supporting documents for transportation costs (airplane, train, bus, táxi, boat and other), must comply
with the regulations outlined in “Section 4. Execution of Expenses” of this handbook.
For the travel in national territory, travelling by airplane is only permitted if an economical advantage can
be demonstrated.
The transport classes are defined in article 25 of the Decree-Law no. 106/98, 24th April. For train
transportation it is accepted 1st class for personnel with remuneration index higher or equal to 18
(1.355,96€) and 2nd class for the remaining personnel. In case of the airplane transportation only the
tourist or economic class is permitted.
MotorwayTolls
Receipts for tolls costs are accepted for reimbursement if the dates coincide with the period of the travel
defined by the mission. Depending on the financial rules of the funds, Via Verde statements may also
be eligible as receipts for tolls.
4.6.4 Travel Expense Claim (TEC)
4.6.4.1 General Scope
If a researcher wishes to make a travel claim for a daily allowance or any other expense, they must
Travel Expense Claim (TEC) throught the Missions ADP after the period of travel. This procedure aims
to reduce paperwork and directly integrates with the financial management software of Financial
Services.
At the top of first page of the Missions ADP are four buttons: start a new TEC [New Travel], update data
[Read Travels], search tool [Queries] and [Help]. Below these commands are displayed a list of previous
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and current TEC’s and also a list of alerts that inform claimant about the pending issues regarding their
travel files.
4.6.4.2 How to fill in the TEC
By clicking on the button [New Travel], the user is presented with 2 panels:
Travel Details
Type of travel – it is given to choose 3 options, namely, Field work (for example:
sampling, visit to other laboratories); Attendance to events (participation in
congress, seminary, workshop and other similar events); and Attendance to
meeting (participating in project/ working groups meetings).
Place – name of the destination (for abroad travel also indicate the name of the
country, in the format Place (country)).
National/ Abroad – mark the corresponding option.
Notes – fill in with additional remarks considered to be relevant. This information
will not appear in the TEC.
2) Details of the Intervening Person
Name – fill in with the name of the claimant and their home address for which they
are registered for tax purposes (in actuality, if your name is already registered in
the database, enter your name and select your address when the field updates).
Start date – date yyyy-mm-dd when the travel was initiated.
End date – date yyyy-mm-dd when the travel was ended.
Type of itinerary form – the type of employment contract. Choose the most TEC
form. There are 3 options, namely, grant (the applicant has a grant contract with
CCMar or a third party duly identified); work contract - CCMar (the applicant is a
CCMar employee); and work contract – public sector (the applicant is a public
sector employee).
Daily allowance with/ without accommodation D.A. with/ or without accommodation
- choose the correct option in accordance to the submission or not of an
accommodation invoice.
3) Advance payment – mark if a payment to cover the travel costs was done before.
4) Transport – if the TEC includes reimbursement of travel costs such as own vehicle,
bus, taxi, train, etc.
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5) Number of persons in car – enter the total number of persons travelling in the same
car.
6) Salary – corresponds to the salary level of the applicant.
7) Observations: fill in with additional remarks considered to be relevant. This
information will appear in the TEC.
8) To finance from project – select the cost center(s) to which the costs should be
allocated as well as the corresponding percentages. This sum must be equal to
100%.
After entering the above information, the applicant is advised to review it and proceed with [Save Data].
Thereafter a new panel will appear, in which some fields are already filled in, such as, the number of
days, place and start/ end dates. For this 2nd step it is necessary to enter the time (hh:mm) of start and
end of travel period, as well as details of the purpose of the travel. The applicant should then proceed
with [Validate Travel Details], allowing the system to automatically calculate the total amount of the daily
allowance.
After validation, the number of Kms traveled by car and details of additional receipts should be entered,
if applicable. The dates hereby indicated must be included in the period between the start and end dates
declared in the 1st step of the form. Under “Paid by the employee, according to documents enclosed”,
one should fill in the total amount and tax rate [T:], remaining fields, named amount without VAT [S:] and
VAT [I:], will be automatically calculated.
Two additional pieces of information may be include if appropriate, namely:
The amount received as an advance payment.
If you do not wish to receive the total amount– indicate whenever the claimant does
not wish to receive of the total amount of daily allowance and/ or Kms that were
automatically calculated by the TEC form. In this case, the correct amounts must
be entered. This section, also display a box with the totals for Kms (quantity and
amount) and document reimbursement.
The TEC form also allows the claimant to upload of files, such as travel reports, request for travel abroad,
etc. These files will be related to the TEC and available to Financial Services.
Finally, the filling of the form ends by saving the data and its submission to Financial Services. The
option [Save Form], means that the TEC is saved and in pending status. Only after clicking on [Submit
Form], the TEC will be delivered to Financial Services.
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A User’s Guide is available at the ADP by clicking in the button Help.
5. ORGANISATION OF EVENTS
The procedures regarding the events (e.g. workshops, conferences) organised by CCMar are governed
by specific internal regulations.
Before acting to prepare an event, an Event Proposal must be submitted to the Board of Directors for
approval. The event cannot take place without this authorization. Two forms should be completed and
returned to Financial Services who will submit the information to the Board of Directors:
1. Event proposal form (EN)
2. Annex (Budget form) (EN)
Links to these forms can also be found on the CCMar Intranet page.
6. VOLUNTEERING
Law no. 71/98, 3rd November regulates the basis of the legal framework for volunteer activities
developed in Portugal. This legal rule defines as volunteering “the set of actions of social and community
interest carried out in a disinterested way by persons, in the context of projects, programs and other
forms of intervention at the service of individuals, families and community developed by public or private
non-profit organizations.”.
The reception of volunteers at CCMar needs to be formalized under the above law. For a volunteering
procedure, it is necessary to gather the following information:
Complete name of the volunteer
Complete tax address (and residence address, if different)
Tax and civil identification numbers
Activity plan signed the supervisor (duly identified)
Location where the volunteer will develop the activities
Term of execution of the activities planned
Declaration of the volunteer regarding the subscription for voluntary social insurance
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Voluntary contacts: e-mail and mobile phone
Cost center for the allocation of expenses related to the volunteer project.
The expenses related to the volunteer’s project are CCMar’s responsibility, including: personal accident
insurance, meals and transportation, with the condition that it is incurred from the exclusive execution of
the regular exercise of voluntary work and for the period of execution of the voluntary project. The
volunteer also as the legal option to subscribe for voluntary social insurance.
7. INTERNAL OVERHEADS
Overheads represent a flat-rate charged by CCMar to projects, events, provision of services and other
activities, for the purposed of paying the administrative costs incurred with the management of these
activities.
For the provision of some services, the cost to be applied is fixed by agreement of the Board of Directors
and count as revenues. The following rates were decided upon on14th July 2004:
Table 4- Internal Overheads rates according to the service classification.
Service Classification %
External consultancy 5%
Laboratorial analysis
Other similar services that imply the use of equipment
Events and courses
10%
Projects
Services of high magnitude
25%
The overhead cost of research projects are determined by the corresponding financial execution rules
of the funding entities.
The internal overheads are charged using internal transfers between the related cost centres.
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8. FINANCIAL MANAGEMENT OF PROJECTS
Financial Services centralize the financial management of projects at monitor the expenditures of the
researchers responsible for grants.
Any changes to the status of funds managed by CCMar must be reported to Financial Services with the
utmost urgency as soon as the researcher in charge of the grant is informed.
Through the Balances (Saldos) ADP, researchers can access the current balances of funds for which
they are responsible or have access to.
Whenever there is a change in the scientific team with access to funds of a project, the group leader
must report the change, by e-mail, to the Board of Directors and Financial Services, detailing the
complete name of the person, tasks in which he/she is involved, public key (if a FCT project), their CV
and justification for the change.
Budget changes must also be reported to Financial Services detailing the budget items, amounts and
justification.
Researchers must inform and consult with Financial Services when applying for funding so that a budget
analysis can be conducted. This action also allows Financial Services to take into consideration the
interrelationships between the specifications of the funding schemes and CCMar’s internal procedures
and policies.
9. INTRANET
CCMar’s intranet provides information regarding institutional data, procedures to access ADPs, useful
documents (such as reports and regulations) and the internal forms, mentioned in this handbook. This
information is structured as follows:
CCMar’s institutional data
Digital Administrative Platforms
Documents and Forms (Travel, Events, Purchases)
Scientific Patronage
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10. FINAL NOTES AND CONTACTS
This manual is provided by CCMar’s Financial Services and will be subject to revision whenever changes
occur in the legal framework or in internal administrative procedures.
Clarifications and suggestions about the content of this handbook, you should write to Cristina Inácio.
The contacts of CCMar’s Financial Services personnel are:
Division Person to contact E-mail
Coordination and Support Cristina Inácio [email protected]
Expenses Submission and
Treasury
Marcos Granja [email protected]
Expenses Submission (Travel) Sónia Fialho [email protected]
Financial Reporting Pedro Cláudio [email protected]
Accounts and Invoicing Claudia Monteiro [email protected]
Administrative Support Marta Zita [email protected]
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