Transcript supporting documents - EACEA

Tempus Project Representatives Meeting
15 and 16 March 2010
1
Tempus IV
Second Call Tempus IV EAC-01-2009
Financial Rules
http://eacea.ec.europa.eu/tempus/index_en.php
Outline
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Budget headings & ceilings
Tendering procedures
Exchange rates
Financial Report & supporting documents
Modifications to the budget
Co-financing concept
Determination of the final grant
Payment cycle
http://eacea.ec.europa.eu/tempus/index_en.php
ANNEX II of the Grant Agreement
Estimated budget of the action
€
PROJECT COSTS
I
Staff costs (max 40% of total eligible direct costs)
400.000,00
II
Travel costs, costs of stay
300.000,00
III Equipment (max 30% of total eligible direct costs)
200.000,00
IV Printing and publishing
80.000,00
V
20.000,00
Other costs
Eligible direct costs (total I - V)
VI Indirect costs (max 7% of total eligible direct costs)
Total eligible costs (total I - VI)
1.000.000,00
60.000,00
1.060.000,00
€
PROJECT FINANCE
Co-financing of at least 10% of the total eligible direct costs
150.000,00
Tempus grant: includes financing to a maximum of 90% of
the total eligible direct costs (from the EU) and indirect costs
910.000,00
TOTAL PROJECT FINANCE
1.060.000,00
http://eacea.ec.europa.eu/tempus/index_en.php
Budget headings & contractual ceilings
Max 40% of the total eligible direct costs
I. Staff costs (incl. replacement costs)
II. Travel costs and Costs of stay
III. Equipment
Co-financing is subject to the 40% limit
Up to 10% flexibility without authorisation
Local salary rates to be applied
Up to 10% flexibility without authorisation
Travel costs: Actual costs per person
Costs of stay: daily allowances
Max. 30% of the total eligible direct costs
Co-financing is subject to the 30% limit
Up to 10% flexibility without authorisation
IV. Printing & Publishing
Up to 10% flexibility without authorisation
V. Other costs
Max. 7% of the total eligible direct costs
VI. Indirect costs
Recalculated at the end of the project based on the
actual eligible costs. Co-financing not permitted
http://eacea.ec.europa.eu/tempus/index_en.php
I. Staff costs (incl. replacement costs)
purpose
contractual
rules
supporting
documents
To cover the costs of staff directly necessary for the achievement of the
results and not covered by other sources:
- Administrative or academic tasks (3.1 Guidelines):
 course development, maintenance of online courses/website, etc.
 Language / IT courses, translation services, evaluation activities when
performed by internal staff (if sub-contracted  Other costs)
- Replacement costs for EU staff (3.2 of Guidelines)
Staff costs should respect local salary rates and reflect the employing
institution's usual policy on remuneration. Reference daily rates:
Guidelines/Annex 3.
Total expenditures for Staff Costs cannot exceed the 40% ceiling
(with 10% flexibility). Co-financing is also subject to the 40% ceiling.
The beneficiary shall retain:
- For staff members: Staff Convention (Guidelines/Annex1)
- For external staff: Subcontract or Staff Convention and invoice (plus 3
offers if the contract is > EUR 25,000)
- For replacement of EU teaching staff: confirmation of engagement from EU
institution and Staff Convention
Formal justification needs to be retained if the applied salary rates
exceed the reference rates of Guidelines/Annex 3 *
The beneficiary shall provide:
- Copies of subcontracts and invoices if the contract or remuneration is
bigger than EUR 25,000
* Explanation to be given in the financial statement (final report) if higher
salary rates are applied
http://eacea.ec.europa.eu/tempus/index_en.php
Example: Staff Costs - Reference daily rates for EU staff (in €) (gross rates)
Guidelines for the use of the Grant (Annex 3)
Country
Teacher
Technical
Administrative
297
254
205
160
62
56
43
29
Ceska Republika - CZ
114
114
82
59
Danmark - DK
386
331
269
211
Deutschland - DE
286
248
200
154
Eesti - EE
93
84
59
42
Ellas - EL
211
180
147
115
Espana -ES
233
209
161
113
France - FR
335
283
185
141
Ireland - IE
378
329
275
201
Italia - IT
448
262
178
147
Kypros - CY
240
211
131
89
Belgique/Belgie - BE
Bulgaria- BG
Manager
http://eacea.ec.europa.eu/tempus/index_en.php
II. Travel costs and costs of stay- Staff
purpose
contractual
rules
To cover the costs of travel and subsistence allowances of staff,
experts included in the partnership, subcontractors and Associate Partners for
mobilities linked to: teaching/training assignments, retraining, update of
courses, practical placements, short visits for coordination and planning,
short intensive courses, dissemination visits.
The budget for Travel Costs and Costs of Stay should:
 cover only actual travel costs (including visa fee and related obligatory
insurances, travel insurance and cancellation costs if justified)
 cover the daily allowance: the ceilings per person indicated at point
4.4.3 of the Guidelines must be respected
Travel for research activities is not allowed
supporting
documents
The beneficiary shall retain with the project accounts:
- a filled-in Individual Mobility Report for each mobility using
the standard form (Guidelines, Annex 2)
- readable copies of travel tickets, invoices, boarding passes, receipts.
The beneficiary is not requested to send any supporting
document with the Final report
http://eacea.ec.europa.eu/tempus/index_en.php
II. Staff – activities and mobility directions
Point 4.4.1 Guidelines
General principle: mobilities within the countries participating
in the project
Activity
Assignments for teachers/trainers
Direction
PC  EU / EU  PC
Re-training and up-dating courses
PC  EU / PC
Practical placements
PC  EU / PC
Short visits for coordination and
management meetings
Short intensive courses in specific
subject area (including language)
Visit for dissemination purposes
ALL
Within the PC or combined with
another PC  EU mobility
Mobility is allowed to other institutions
in the Partner Countries
Specific authorisation is requested for any destination/ duration
different from the above ones
http://eacea.ec.europa.eu/tempus/index_en.php
II. Travel costs and costs of stay- Students
purpose
contractual
rules
To cover the costs of travel and subsistence allowances of students
for mobilities linked to: study periods abroad, practical placements in an
enterprise, intensive courses for Partner Country students in EU, participation
of student representatives in targeted mobilities
The budget for Travel Costs and Costs of Stay should :
 cover only actual travel costs (including visa fee and related obligatory
insurances, travel insurance and cancellation costs if justified)
 cover a monthly allowance for subsistance /accommodation /local
transport and personal insurance: the ceiling per month and per person
indicated at point 4.5.3 of the Guidelines must be respected
Host universities can claim institutional costs for receiving
students for study period from abroad (point 4.5.4 of Guidelines)
The duration of student mobilities should be minimum 2 weeks
and maximum 3 months
supporting
documents
The beneficiary shall retain:
- a filled-in Individual Mobility Report for each mobility using the
standard form (Guidelines/Annex 2)
- readable copies of travel tickets, invoices, boarding passes, receipts
The beneficiary is not requested to send any supporting
document with the Final report
http://eacea.ec.europa.eu/tempus/index_en.php
II. Students - activities / mobility directions
Point 4.5.1 Guidelines
General principle: mobilities within the consortium members
Activity
Direction
Duration
Study period
EU EU NO!
Min 2 weeks
Max 3 months
Practical placement
EU PC
PC  EU
Within PC
Min 1 month
Max 3 months
Intensive course
Student representatives
from PC and EU in
targeted mobilities
PC  EU ONLY!
All
Min 2 weeks
Max 3 months
Min 2 weeks
Max 3 months
Specific authorisation is requested for any destination/ duration
different from the above ones.
http://eacea.ec.europa.eu/tempus/index_en.php
III. Equipment
purpose
contractual
rules
supporting
documents
To cover the costs of equipment directly relevant to the project’s
Objectives (hardware an software), the costs for installing internet
connection, for access to databases, for equipment insurance/transport/
installation, for maintenance of equipment.
Prior authorisation required for hire of equipment
The equipment must:
- be exclusively for PC universities included in the partnership (JP)
- be exclusively for PC universities/institutions/organisations included
in the partnership but not for Associated Partners (SM)
- be exempt from VAT and custom duties (they are not eligible)
- Depreciation does not applied: the overall cost of equipment is covered
Total expenses for equipment cannot exceed the 30% ceiling
(plus 10% flexibility). Co-financing is aslo subject to the 30% ceiling.
The beneficiary shall retain readable copies of:
- all invoices for all equipment declared costs
- proofs of tendering procedure (min. 3 offers) for purchases
above EUR 25,000
The Beneficiary shall provide:
Readable copies of invoices if the purchase is above EUR 25,000
The names of the firms consulted (min. 3) has to be indicated in the
Financial statement (Final report)
http://eacea.ec.europa.eu/tempus/index_en.php
IV. Printing & Publishing
Printing & Publishing budget heading can cover:
purpose
- paper and electronic productions (electronic form)
- design, development and establishment of website
- photocopying of teaching materials/documentation
(general photocopying  Indirect Costs)
contractual
rules
supporting
documents
Internal staff costs may not be covered by this budget
heading (i.e. web updating and web maintenance)
The beneficiary shall retain with the project accounts
readable copies of all invoices (internal invoices to be
issued for in-house printing and publishing).
The beneficiary is not requested to send any supporting
document with the Final report
http://eacea.ec.europa.eu/tempus/index_en.php
V. Other costs
purpose
contractual
rules
supporting
documents
Other costs budget heading can cover other costs not
included under other categories:
- Costs related to dissemination of information (advertising in media,
promotional materials such as pen, bags, posters, etc.)
- inter-project coaching (maximum of EUR 2,500)
- bank charges (including bank guarantee charges where requested)
- external audit fees (where requested)
- Language / IT courses, translation services, evaluation activities if
subcontracted to external service providers (when performed by
internal staff  Staff Costs)
- hire of premises for dissemination events (prior
authorisation required).
Ineligible costs: hospitality costs, costs related to the
use of materials incurred by institutions when hosting
students/ staff, registration fees for courses/conferences,
exchange losses, etc.
The beneficiary shall retain with the project’s accounts
readable copies of all invoices and bank statements.
The beneficiary is not requested to send any supporting
document with the Final report
http://eacea.ec.europa.eu/tempus/index_en.php
VI. Indirect Costs
purpose
Indirect Costs can cover:
- stationary, office supplies, general photocopying
- postage and telecommunication costs attributable to the project
- Use of internet/communication software (e.g. Skype)
Eligible for flat-rate funding of up to 7% of the total direct
eligible costs (Art. I.4.2)
contractual
rules
supporting
documents
At the end of the project, the Indirect Costs incurred and declared
will be considered eligible so long as they:
 do not exceed the absolut amount shown for Indirect Costs
in Annex II of the Grant Agreement (approved budget)
 do not represent more than 7% of the total actual eligible direct
costs following the financial assessment
 NO supporting document is required
 The indirect costs incurred in carrying out the project have
to be declared in the Financial Statement of Final Report
NO co-financing is permitted under this budget heading
http://eacea.ec.europa.eu/tempus/index_en.php
Tendering Procedure
The beneficiary shall apply the award of contract procedure (Art. II.9)
when:
A. purchasing any kind of goods or services in the framework of the
Tempus project
B. in case of sub-contract with individual expert/industry/enterprise/
institutions for academic or administrative tasks
BUT ONLY IF
the amount of the purchase/sub-contract exceeds the threshold of
EUR 25,000


Proofs of awarding procedure (at least 3 offers) should be retained
with the project’s accounts
The names of the providers consulted (min. 3) shall be indicated in the final
financial statement of the Final Report.
N.B. The purchase cannot be split into smaller contracts with
individual amounts lower than the threshold
http://eacea.ec.europa.eu/tempus/index_en.php
Exchange rates
All transactions ≠ EUR must be converted and reported in
EUR in the Financial Statement of the Final Report:
Which exchange rate?
1. from the start of the eligibility period until the second pre-financing:
the monthly accounting rate applicable on the month in which you
received the first pre-financing should be applied
2. from the second pre-financing until the end of the eligibility period:
the rate of the month in which you received the second pre-financing
should be applied
The rate to be applied is the monthly accounting rate
established by the Commission and published on its website:
http://ec.europa.eu/budget/inforeuro
N.B. Exchange losses are not eligible
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Summary table: supporting documents
Budget
heading
Supporting documents
To be submitted
To be kept with project accounts
I. Staff Costs
 Copy of the subcontract and invoice
when a sub-contract is
above € 25,000 *
 Staff Conventions for staff members
 Sub-contracts and invoices for external staff
 For a sub-contract above € 25 000, docs on
the tendering procedure (min 3 offers).
 Formal justification for higher salary rates
 For replacement costs, confirmation from
the EU institution that the vacated role was
filled for the period in question + Convention
for each staff member filling the vacated role.
II. Travel
Costs & Costs
of Stay
None
III. Equipment  Copy of invoices for
equipment with a total
value above € 25 000*
Individual mobility reports and all copies of
travel tickets, boarding passes, invoices,
receipts.
 All invoices for all equipment purchased
 Three estimates /offers for equipment
purchases above € 25 000.
* (The names of the companies contacted have to be indicated in the Final Report)
http://eacea.ec.europa.eu/tempus/index_en.php
Summary table: supporting documents
Budget
heading
Supporting documents
To be submitted
To be kept with project accounts
IV. Pringting &
Publishing
None
All invoices
V. Other Costs
None
All invoices, bank statements
VI. Indirect
Costs
None
None
 An Audit Report on the action's financial statements and underlying accounts must
be submitted for grants above EUR 750.000
 The rules on supporting documents apply for both expenditure paid by Tempus and
co-financed
 General advice: justification/explanation in the financial statement in case of doubts
 Supporting documents should be collected as soon as the expenditure is incurred
http://eacea.ec.europa.eu/tempus/index_en.php
Financial report and supporting documents
 A copy of some supporting documents only is to be transmitted
with the Final report and Request of payment of the balance
(ref. Guidelines for the use of the grant).
 The beneficiaries are requested to keep with the project accounts all
the supporting documents.
 If the Executive Agency deems it necessary, copies of invoices and
other supporting documents not required with the Final report can be
requested and examined in detail after the submission of the Report.
 These proposed simplifications will be accompanied by a rigorous
audit policy carried out on behalf of the Executive Agency, mainly by
increasing the number of ex-post audit missions and of monitoring
missions which will also focus on the evaluation of financial aspects.
http://eacea.ec.europa.eu/tempus/index_en.php
Modifications to the Budget
 PRIOR written authorisation by EACEA is needed for any increase
of the approved amount allocated under each budget heading of
direct costs of more than 10%
 Requests must indicate the reason and the impact of such budget
modifications on the activities and the expected outcomes of the
modification. It must be submitted one month before the end of
the eligibility period at the latest.
 The ceiling for equipment and staff costs (30% and 40% of the
total eligible direct costs shown in Annex II) is not subject to
negociation. The flexibility of 10% applies also to the ceilings.
 Indirect Costs are not subject to budget modification and the
10% flexibility do not apply to Indirect Costs.
http://eacea.ec.europa.eu/tempus/index_en.php
Co-financing concept
The Tempus grant contribution may not exceed 90% of the total
eligible direct costs (Tempus + co-financing) at the end of the project
+ up to 7% of the total eligible direct costs (to cover “indirect costs”)
Actual Co-financing (minimum 10%)
 should be declared and justified in the Final Report and will be
considered and assessed for the calculation of the total eligible
costs at the end of the project
 must satisfy the same rules as Tempus grant including the
contractual ceilings of 30% (Equipment), 40% (Staff Costs) and the
10% flexibility on transfers between budget headings
 can not cover costs which are not eligible for Tempus funding
 can be declared under any budget heading except “Indirect Costs”
 has to respect the same rules on supporting documents which
apply for the expenditure paid by Tempus
http://eacea.ec.europa.eu/tempus/index_en.php
Determination of the final grant
Art. II.17 Grant Agreement
The final grant will correspond to the lowest amount among the following
ceilings calculated at the end of the project:
Ceiling A: % of the total eligible direct costs at the
end of the project as indicated in art. I.4.3
Ceiling B: Total declared expenditure minus declared
co-financing amount
Ceiling C: Maximum Tempus Grant amount = amount
indicated in art. I.4.3
http://eacea.ec.europa.eu/tempus/index_en.php
Determination of the final grant
Assumption:
all declared
expenditures
are eligible
including
indirect costs
Art. I.4.2 The total budget (incl. co-financing): ex. € 1.060.000
Art. I.4.3 Maximum EU grant in amount: ex. EUR 910.000
= 85% of total eligible direct costs + indirect costs
PROJECT COSTS
Approved
budget €
DECLARED PAID
BY TEMPUS
DECLARED
CO-FINANCED
TOTAL DECLARED
EXPENDITURE €
I
Staff costs
400.000,00
290.000,00
10.000,00
300.000,00
II
Travel costs, costs of stay
300.000,00
150.000,00
50.000,00
200.000,00
200.000,00
95.000,00
5.000,00
100.000,00
III Equipment
IV
Printing and publishing
80.000,00
35.000,00
5.000,00
40.000,00
V
Other costs
20.000,00
20.000,00
0
20.000,00
1.000.000,00
590.000,00
70.000,00
660.000,00
60.000,00
46.200,00
1.060.000,00
636.200,00
Eligible direct costs (total I - V)
VI Indirect costs (up to 7% of total eligible direct osts)
Total eligible costs (total I - VI)
PROJECT FINANCE
Co-financing of at least 10% of the total eligible direct
costs
(ex.15%)
Tempus grant: includes financing to a maximum of
90% of the total eligible direct costs (from the EU) and
indirect costs
TOTAL PROJECT FINANCE
€
150.000,00
910.000,00
1.060.000,00
46.200,00
70.000,00
706.200,00
Ceiling A: (85% of 660.000 + indirect costs)
561.000 + 46.200 = EUR 607.200
706.200 - 70.000= EUR 636.200
Ceiling B:
Ceiling C: EUR 910.000
Final decision on payment: CEILING A
EUR 607.200
http://eacea.ec.europa.eu/tempus/index_en.php
Determination of the final grant
Assumption:
all declared
expenditures
are eligible
including
indirect costs
Art. I.4.2 The total budget (incl. co-financing): ex. € 1.060.000
Art. I.4.3 Maximum EU grant in amount: ex. EUR 910.000
= 85% of total eligible direct costs + indirect costs
Approved
budget €
PROJECT COSTS
DECLARED PAID
BY TEMPUS
DECLARED
CO-FINANCED
TOTAL DECLARED
EXPENDITURE €
I
Staff costs
400.000,00
320.000,00
80.000,00
400.000,00
II
Travel costs, costs of stay
300.000,00
230.000,00
20.000,00
250.000,00
200.000,00
80.000,00
20.000,00
100.000,00
III Equipment
IV
Printing and publishing
80.000,00
30.000,00
10.000,00
40.000,00
V
Other costs
20.000,00
10.000,00
0
10.000,00
1.000.000,00
670.000,00
130.000,00
800.000,00
60.000,00
56.000,00
1.060.000,00
726.000,00
Eligible direct costs (total I - V)
VI Indirect costs (up to 7% of total eligible direct costs)
Total eligible costs (total I - VI)
PROJECT FINANCE
Co-financing of at least 10% of the total eligible direct
costs
(ex.15%)
Tempus grant: includes financing to a maximum of
90% of the total eligible direct costs (from the EU) and
indirect costs
TOTAL PROJECT FINANCE
€
150.000,00
910.000,00
1.060.000,00
56.000,00
130.000,00
856.000,00
Ceiling A: (85% of 800.000 + indirect costs)
680.000 + 56.000 = EUR 736.000
Ceiling B: 856.000-130.000= EUR 726.000
Ceiling C: EUR 910.000
Final decision on payment: CEILING B
EUR 726.000
http://eacea.ec.europa.eu/tempus/index_en.php
Determination of the final grant
Art. I.4.2 The total budget (incl. co-financing): ex. € 1.060.000
Art. I.4.3 Maximum EU grant in amount: ex. EUR 910.000
= 85% of total eligible direct costs + indirect costs
Approved
budget €
PROJECT COSTS
DECLARED PAID
BY TEMPUS
Assumption: all
declared
expenditures
are eligible
including
indirect costs
DECLARED
CO-FINANCED
TOTAL DECLARED
EXPENDITURE €
I
Staff costs
400.000,00
340.000,00
100.000
440.000,00
II
Travel costs, costs of stay
300.000,00
330.000,00
70.000
400.000,00
200.000,00
210.000,00
10.000
220.000,00
III Equipment
IV
Printing and publishing
80.000,00
75.000,00
5.000
80.000,00
V
Other costs
20.000,00
15.000,00
5.000
20.000,00
1.000.000,00
970.000,00
190.000,00
1.160.000,00
60.000,00
60.000,00
1.060.000,00
1.030.000,00
Eligible direct costs (total I - V)
VI Indirect costs (up to 7% of total eligible direct costs)
Total eligible costs (total I - VI)
PROJECT FINANCE
Co-financing of at least 10% of the total eligible direct
costs
(ex.15%)
Tempus grant: includes financing to a maximum of
90% of the total eligible direct costs (from the EU) and
indirect costs
TOTAL PROJECT FINANCE
€
150.000,00
910.000,00
1.060.000,00
60.000,00
190.000
1.220.000,00
Ceiling A: (85% of 1.160.000 + indirect costs)
986.000 + 60.000 = EUR 1046.000
B: 1.220.000 -190.000= EUR 1.030.000
Ceiling
Ceiling C: EUR 910.000
Final decision on payment: CEILING C
EUR 910.000
http://eacea.ec.europa.eu/tempus/index_en.php
Payment Cycle
45 days
1st pre-financing: 60%
- After the date when the last of the parties signs the GA

(OR upon receipt of a financial guarantee if required)
 Intermediate
2nd pre-financing: 30%
- After the reception of :
balance: max 10%
-
following the approval
of the Final Report
including:
Report
(IR) in any case no
later than half way
through the project
lifetime
Request for
Payment +
Intermediate
Report
Financial
Statement &
Request for
Payment
Final
Report
(FR)
External
Audit
Report
http://eacea.ec.europa.eu/tempus/index_en.php
Reference documents
to be consulted
regularly:
 Grant Agreement
 Guidelines for the use of the grant
 Frequently Asked Questions
http://eacea.ec.europa.eu/tempus
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For additional support
you can contact us:
[email protected]
Thank you for your attention!
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