10 Reporting against an award and the underlying contribution is the responsibility of the Award Manager, who monitors and complies with report due dates and types. Reporting requirements, including deadlines and information on whether the reports have been submitted, are entered and available in GSM.
20 The Award Manager can prepare and sign technical reports on project implementation. Financial management reports containing the status of income, encumbrances and expenditures must be cleared by the respective Certifying Officer before being released to the donor.
30 The Contribution Budget tool is available to facilitate the compiling of financial management reports by enabling the Award Manager (or Award Administrator) to set up the reporting structure agreed with the donor within GSM, so that accurate expenditure as well as encumbrance data can be reported to the donor by budget line.
40 Certified Financial Statements are signed by the Chief Finance, and prepared at the request of the Award Manager. An interim certified report may be issued during the period of implementation. A Final Certified Financial Statement (FCFS) is issued after an award is fully implemented (or past it’s end date with no possibility to request a no-cost extension) and all encumbrances are either liquidated or cancelled. Certified reports will show income and expenditure, not encumbrances. Per XII.5.1, encumbrances are to be closed within 3 months after the award end date. Final Certified Financial Statements (FCFS) are to be issued following the donor requirements, normally between 3 and 6 months after the award end date. If a FCFS is not required by the donor agreement, a FCFS is due 6 months after the end date.
