Transcript Natasha Khan

Congratulation to your new
Leonardo da Vinci pilot project
National Agency for Leonardo da Vinci
International Programme Office
[email protected]
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International Programme Office
• Information about the program
• Guidance and training of promoters
• Guidance and training of contractors
• Monitoring
• Assessing and evaluating
• Audits
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AGREEMENTS
Contracts
Commission – National Agency
National Agency - Contractor
Contractor - Partners
Sub contracts
Contractor/partner – Sub contractor
Call for tender over € 10.000
Always an agreement
Commercialisation/Intellectual property rights
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MONITORING AND FINANCIAL CONTROL
• Regular contacts by phone or e-mail
• Initial meeting with all promoters
• Participation at project start
• In situ visits
• Participation in Partnership activities
• Discussions regarding changes in budget etc
• Report training sessions
• Audits (least 30 % of projects)
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BASIC RULES
• The Administrative and Financial
Handbook forms part of Agreement
between promoter and NA
• Copies must be made available to
Partners
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RULES OF MONITORING
• Maintain an audit trail including working
papers and evidence
• Retain records for five years after Final
Report approval
• Invoices which are not in Swedish or
English must provide a short description
(1-2 lines) of the content of the invoice
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Payment
• 40 % after the contract is signed
• 30 % after the interim report is accepted
• Up to 30 % after the final report is
accepted
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ELIGIBILITY
Budget Headings
•
•
•
•
•
Personnel costs
Travel and subsistence
ICT (up to a ceiling of 15%)
Production
Overheads (lump sum, up to a ceiling of 7%, but
provided for in full by the projects own funds)
• Other costs
• Subcontracting (up to a ceiling of 30%)
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Understand
Total budget
Maximum contribution
%
327.426,00
192.386,50
58,76 %
A. Staff costs
Sub-total I
B. Operating costs
%
1. Travel
33.197,00
33.197,00
100.00 %
2. ICT
11.781,00
11.781,00
100.00 %
3. Production
60.150,00
60.150,00
100.00 %
4. Overheads
0
0
0.00 %
36.150,00
36.150,00
100.00 %
141.278,00
141.278,00
100.00 %
1.
5.000,00
5.000,00
100.00 %
2.
3.000,00
3.000,00
100.00 %
5. Other
Sub-total II
C. Subcontracting costs
3.
Sub-total III
TOTAL
100.00 %
8.000,00
8.000,00
100.00 %
476.704,00
341.664,00
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71,70%
ELIGIBILITY. BUDGET CHANGES
• Staff Costs and Overheads are fixed
• Projects can change budget
– Between partners
– Between cost headings (operational and
subcontracting costs)
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ELIGIBILITY
Costs must:
– Occur within the LdV program countries
– Be directly connected to activities in the Agreement
– Be actual costs
– Be able to be substantiated
– Be incurred during the contract period
– Represent value for money
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Ineligible Costs
See list of ineligible costs in the Handbook
• Examples of ineligible costs:
– Costs outside of the eligibility period
– Costs which cannot be evidenced by receipts/
invoices/boarding passes
– Exchange rate losses
– VAT, unless it is a final charge
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STAFF COSTS
• Staff costs must be actual costs, and can
include social security contributions, social
fees, holiday pay and pension costs
• Must exclude bonuses, incentive payments,
and profit sharing
• Must not relate to persons undertaking
subcontracting tasks
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STAFF COSTS
• If a salary increases, this should be
reflected from the date of the increase
• Staff costs must be calculated on the basis
of the actual daily salary multiplied by the
number of days working on the project
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EVIDENCING STAFF COSTS
• Evidence must be retained by the contractor
relating to how the daily staff rates were
calculated
– e.g. copies of payslips, or official accounting
documentation
– This is in addition to contracts of employment and CVs
• These documents do not need to be sent with the
Final Reports, but will need to be available in the
event of an audit
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EVIDENCING STAFF COSTS
• Contractors do not need to keep
evidence of partners’ staff costs
• The partners need to retain this
evidence, and will need to make it
available in the event of an audit
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FINAL REPORT SPREADSHEET
• A spreadsheet has been produced by the
Commission showing the staff costs per
person
• Projects must provide:
– Activity start and end dates
– Number of days
– Salary
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Travel and Subsistence Costs
Should be evidenced
• On the basis of original tickets (and boarding
passes)
• Subsistence Costs (including accommodation,
meals and local travel), should be evidenced in the
form of details of the system being used.
This should demonstrate the internal rules of the
Contractor or Partner organisations (e.g.
reimbursement of receipts versus daily allowance
basis). Costs for subsistence must not exceed
the maximum daily rate per person specified
within the A & F handbook, Maximum Daily
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Subsistence Rates, Annex I
Travel and Subsistence Costs
• The Partnership is required to use the cheapest
means of travel.
• Any travel to or from places other than those where
the members of the Partnership are located must
be shown to be relevant to the project.
• Cost for travel to or from countries outside the LdV
program countries are ineligible.
• A full day normally includes an overnight stay.
• Where a common lunch or dinner is provided by the
host organisation and this is charged under a
separate heading – details of the beneficiaries
should always be provided and appropriate
deductions being made from the Maximum Daily
Subsistence Rates of the involved person.
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Production Costs
• Production Cost can include the printing of
marketing/publicity materials, the production
of CD-ROM, the purchase of product- related
consumables or costs related to the
production of a seminar or a conference.
• All items charged under this heading should
be able to be supported through evidence of
actual expenditure, either in the form of an
invoice or where inter-departmental charging
exists, via evidence of related tariffs/costs
and via evidence of the inter-departmental
transfer of project money.
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Other Costs
• Only actual costs can be charged.
• This heading must not contain expenditure which is
eligible under any other expenditure category.
Cost under this heading can include:
• Purchase of copyrights and other Intellectual
Property Rights
• Hire of rooms for conferences etc.
• Conferences fees; meeting registration costs
• Travel and subsistence costs relating to beneficiaries
(experts with no subcontract, social Partners etc.)
• Catering costs for meeting or other event (where
those being provided for are not members of the
Partner organisations)
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Subcontracting Costs
• Any amount paid to an external body carrying out a
specific one-off task (e.g. translation,
interpretation, design & printing) must be charged
against Subcontracting Costs. These costs are
normally admissible only where staff within the
Partnership do not have the required skills.
• Copies of all Agreements with the subcontractors,
plus copies of all invoices paid must be able to
submit. All travel and subsistence costs, relating to
subcontracting organisations should be included
under this heading and cannot be submitted under
Travel and Subsistence.
• Copies of tender documentation must also be made
available where sub-contraction is valued greater
than € 10.000 per contracted organisation or task.
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REPORTS
Interim report
-
General remarks
-
Content
-
Financial (self calculating Excel-file) incl staff
Final report
-
General remarks
-
Content
-
Financial (self calculating Excel-file) incl staff
-
Evaluation
-
Calculation of the final community grant
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Interim report
The first section of the report, called
activity/result report should provide a detailed
picture of the project.
The second section of the report, consists of a
balance sheet and presentation of project
accounts.
See chapter IV MONITORING & REPORTING
in the Administrative and Financial handbook.
The Interim report is assessed with the colours
red, orange or green.
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Final report
• In the Final Report the Contractor is required to
report upon expenses incurred during the
whole eligibility period.
• The final report will be evaluated by the
National Agency and by an independent
external expert. All persons carrying out
evaluations will assign an overall rating,
on a scale from 0 to 10.
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Final report
0-2
3-4
No contribution for Staff Costs.
Contribution for Staff Cost will be reduced by 50 %
5-10 Full contribution for Staff Costs.
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Thematic Monitoring
1.
VET and the labour market, guidance, target groups
(to improve peoples access to the job market )
2.
Development of competencies and skills within companies,
SME’s, competences at sectoral level
(Skills gaps in sectors / How to involve SME's in life long learning?)
3. Quality of VET systems and practices, continuous training
of teachers and trainers (To improve the match between the
labour market, individual characteristics and training supply)
4. Transparency of qualifications, validation of non-formal and
informal learning, credit transfer
5. E-learning
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Community Vocational Training Action
Programme (2000-2006)
http://ec.europa.eu/education/programmes/
leonardo/news_en.html
How to use the visual identity of LdV
http://europa.eu.int/comm/dgs/education_culture/
publ/graphics/agencies/progr_en.html
Leonardo da Vinci: Compendium & Products
http://leonardo.cec.eu.int/pdb/
Thematic Actions
http://ec.europa.eu/education/programmes/leonardo/
thematic/index_en.html
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