GUIDELINES FOR AUDIT CERTIFICATES MODAL SHIFT/TRAFFIC AVOIDANCE - REPORTING AND DECLARATION

Transcription

1 Unit 5 Marco Polo Head of Unit GUIDELINES FOR AUDIT CERTIFICATES MODAL SHIFT/TRAFFIC AVOIDANCE - REPORTING AND DECLARATION Audit certificates for the reporting and the declaration of the modal shift/traffic avoidance achieved, as requested by Article I.11.3 of the Grant Agreement Two audit certificates are needed; firstly an audit certificate is needed where the auditor certifies that the beneficiary has put in place an information system/registration tool for the reporting of the achieved modal shift/traffic avoidance. Furthermore, an audit certificate is needed accompanying the final report where the auditor certifies that the declared modal shift/traffic avoidance is real and accurately recorded. 1) Audit certificate certifying the reporting system Reference is made to Article I.11.3, 1 st paragraph of the Grant Agreement where it is stated that within three months after the entry into force of the Grant Agreement, "the beneficiary shall put in place an information system (or registration tool) allowing the specific reporting of shifted or avoided tonnekilometres/vehicle-kilometres to the Agency. This system shall specifically identify the actual modal shift/traffic avoidance achieved as foreseen in Annex I of the Grant Agreement". This can be either a completely new system, or based on a system already in use, but should include for each transported unit in the Marco Polo contract period (for example, for each container or semi-trailer) the following information 1 : Overview Who performed the audit? What are the qualifications of the auditor? For which Marco Polo project was the audit performed (include the contract number)? When was the audit performed? What is the reference period of the data checked? In which manner was the audit performed (specific technical approach in checking the system, supporting documents, interviews with key personnel, etc.)? 1 These items may or may not be relevant for traffic avoidance actions. During the contract negotiations for the project, the applicant should reach agreement with the EACI project officer in charge on how to calculate the traffic avoidance for this specific project. Executive Agency for Competitiveness and Innovation (EACI) EACI Telephone: (32-2) COV2 12/77 Fax: (32-2) BE-1049 Brussels patrick.vankerckhoven@ec.europa.eu

2 Is the system compatible with the requirements of the Grant Agreement and Annex I? If not, please explain the shortcomings. Description of the system Description of the software used Who has access to the system? Who can enter or modify data in the system? Does the system limit the access to specific users? Does the system identify the users and keep track of the users and all changes made? Important: Please comment on whether or not the data can still be modified after the registration and before the results are sent to the EACI. Unique reference number A unique reference number which refers to the original transportation documents providing details for each transported unit and which can be easily retrieved; How is a unique reference number assigned to a specific transport unit? How is the number used throughout the system? Date of transport Does the system mention the date of each trip for each transport unit? Is it based on the departure or arrival time? Origin and destination Are the origins and destinations of each trip of a transport unit mentioned in the system? Do the distances between these origins and destinations correspond to the distances of both the old and the new route as specified in Annex 1 of the Grant Agreement? Do the routes registered correspond only to those specified as eligible in Annex 1 of the Grant Agreement? If not, does the system allow for an automatic exclusion of these non-eligible routes? Important: For the calculation of modal shift/traffic avoidance the road distances should be used (by deducting the remaining road transport distance in the new modally shifted route from the total road distance of the old route). 2/5

3 Weight or volume of the transported unit (including cargo) (please see the guidance note "Call 2010 and onwards New definition of freight", available at the Marco Polo website pdf) for more information on which weight/volume can be taken into account) Does the system mention the weight or the volume of the goods transported in a correct way as defined in the above-mentioned guidance note? How is this weight determined (goods are weighted at the terminal, data extracted from transport documentation (if so which documents are used) etc.)? Does the applicant check the weight of the goods transported in order to validate his declaration? Is there a distinction made between empty and full transport units? Important: For empty containers, the volumetric equivalent cannot be used, only the weight option (tonnes) can be used. The cumulated weight or volume of the transported units (including cargo) between the specific origin(s) and destination(s) Does the system mention the cumulated weight of all the transported units per trip (by ship, train or barge) between the specific origin and destination? How is this cumulated weight determined? Specification that the transport unit is included in a particular Marco Polo action Does the system specify that a particular transport unit is included in the Marco Polo action? How are the transports included in the Marco Polo action separated from those not included in the Marco Polo action? Calculation and reporting of modal shift Does the system automatically calculate and report the achieved modal shift/traffic avoidance, as defined in Annex I of the Grant Agreement? Important: If the system does not allow for an automatic calculation of the modal shift/ traffic avoidance, care must be taken that the calculation of the modal shift/traffic avoidance is done correctly. Upgrades to an existing service where only the upgrade is financed by Marco Polo The system shall keep track of total freight transported of the pre-existing service and the upgrade (baseline + upgrade). 3/5

4 Conclusion The audit report should certify to what extent the registration system used corresponds to the requirements of the EACI regarding the actual modal shift/traffic avoidance achieved under the project. If shortcomings are identified, the audit report should list all necessary improvements to be done to adjust the system to the requirements of the EACI. The audit report should mention the date, signature and stamp of the audit firm. Important: A certificate with a reservation such as ""the above procedures do not constitute either an audit or a review" does not comply with Article I.11.3 of the Grant Agreement. The auditor's opinion on whether the specific elements of the registration system are compliant with the requirements of the EACI is necessary. 2) Audit certificate accompanying the final report for the declaration of the achieved modal shift/traffic avoidance Reference is made to Article nd paragraph of the Grant Agreement where it is stated that "upon completion of the action, a certificate on the modal shift/traffic avoidance achieved produced by an approved auditor shall accompany the request for payment of the balance as specified by Article I.5.3. The certificate shall certify that the tonne-kilometres/vehicle-kilometres declared by the beneficiary are real and accurately recorded." Any deficiencies of the reporting system as initially identified by the auditor should be addressed so that the auditor upon completion of the action can certify that the tonne-kilometres/vehicle-kilometres declared "are real and accurately recorded". This certification by the auditor of the declared tonnekilometres/vehicle-kilometres is of outmost importance because it will serve as the basis for calculating the payment of the EC subvention. In order for the EACI to know that the tonne-kilometres/vehicle-kilometres declared "are real and accurately recoded", the audit certificate accompanying the final report should therefore list all necessary corrections implemented as a result of the initial audit of the reporting system. For upgrades to an existing service: the audit certificate should also certify that the modal shift/traffic avoidance reported excludes the defined contractual baseline according to Annex I of the Grant Agreement (i.e. the freight transported by the pre-existing service is not eligible for Marco Polo support). 4/5

5 Important: A certificate with a reservation such as ""the above procedures do not constitute either an audit or a review" does not comply with Article I.11.3 of the Grant Agreement. The auditor's opinion on whether the specific elements of the registration system are compliant with the requirements of the EACI is necessary. This audit certificate must certify modal shift/traffic avoidance achieved throughout the entire Marco Polo contract period. The audit should also certify modal shift/traffic avoidance achieved before the audit certificate certifying the reporting system was issued (see above on point 1). Reference is made to Article II.20.2 of the Grant Agreement and the obligation to keep all original documents related to the Grant Agreement stored (for a period of 5 years from the date of the final payment). *** 5/5