Transcript Diapositiva 1

OUT-IN: Organising, Using and Transferring INnovation
LLP-LDV/TOI/07/IT/017
LLP ADMINISTRATIVE AND FINANCIAL RULES
First transnational workshop
Manchester, 12th - 13th February 2008
Venue: Manchester Digital Development Agency (MDDA)
1
SECTION A
GENERAL PROVISIONS
2
Project total budget
PARTNER
Staff costs
Indirect
Costs
Other
Subcontracts
Travels
TOTAL
BUDGET
LLP
GRANT
OWN
FUNDS
75%
25%
P1
MCG (IT)
45.560
3.000
7.000
6.000
8.180
69.740
52.305
17.435
P2
KEK (GR)
32.700
3.000
0
9.600
8.540
53.840
40.380
13.460
P4
ITCG JACOPO DEL DUCA (IT)
18.320
3.000
6.600
0
8.180
36.100
27.075
9.025
P5
IIS VIA DON MINZONI (IT)
20.720
3.000
6.600
3.500
6.660
40.480
30.360
10.120
P6
ISEC (LV)
26.860
3.500
11.400
10.200
8.120
60.080
45.060
15.020
P7
OAKE EUROPE (UK)
37.200
3.500
0
1.000
3.300
45.000
33.750
11.250
P8
TRUST (IT)
51.520
4.000
0
2.500
9.420
67.440
50.580
16.860
232.880
23.000
31.600
32.800
52.400
372.680
279.510
93.170
TOTAL
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LLP Programme funding procedure
LLP Grant from NA
to Project Promoter
The National Agency for LLP Programme will transfer to Project Promoter (MCG)
the project amount correspondent to the LLP Grant approved (euro 279.510,00)
through 3 different tranche of payment:
- 1st tranche 40% of total LLP Grant: Euro 111.804,00
after 45 gg from the signing of the Agreement between National Agency and Project Promoter and
the submitting, on the side of the promoter, of financial guarantee;
- 2nd tranche 30% of total LLP Grant: Euro 83.853,00
after 45 gg from the submitting of the Interim report to the National Agency;
- 3rd tranche 30% - balance
after the submitting of the Final Report to the National Agency and validation of the expenses
declared. The total balance will depend on the amount of costs that will be valuated as eligible.
4
LLP Programme funding procedure
LLP Grant from Project Promoter
to All partners
After the signing of agreements between Project Promoter (MCG) and all partners (2
copies) and after that the Project Promoter has received each tranche from the
National Agency, the relative tranche will be transferred from the Project Promoter to
each partner.
-1st tranche 40% of total LLP Grant foreseen in each partner’s own budget and ruled
in the agreement between Project Promoter and Partner
After having received the 1st tranche from the NA;
- 2nd tranche 30% of total LLP Grant foreseen in each partner’s own budget and
ruled in the agreement between Project Promoter and Partner
After having received the 2nd tranche from the NA;
- 3rd tranche 30% - balance
After having received the total balance calculated by the NA on the base of the total amount of
costs valuated as eligible.
5
Project Eligible Cost categories
Operative Direct Costs
The eligible direct costs of the action are those directly linked to the execution
of the project. They are subdivided in specific categories foreseen in the project
total budget approved.
Indirect Costs
The indirect costs of the action eligible for Community funding is a flate rate
amount set at maximum 7% of the total amount of eligible direct costs. The
corresponding costs need not be justified by accounting documents
6
Expenses are considered eligible according to:
– Progress of the project
– Supporting documents provided (receipts/invoices) with
respect to the Programme rules
– Conformity to Programme Administrative and Financial
rules
7
Check points of Project financial reporting
On the bases of LLP Programme rules, all projects are requested
to submit to the National Agency in Charge for Technical
Assistance and Monitoring two main Financial Reports that include
also the Activities report and the presentation of related outcomes
and outputs:
- The Interim Report (after 12 months)
- The Final Report (at the end of the project)
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The Interim Report Project period concerned
The Interim Report is the 1st Official Check Point on the project
work in progress requested by the National Agency (NA)
The Report concerns the first 12 months of project implementation.
The period concerned by our financial interim reporting will be
from the 5th December 2007 to the 4th December 2008,
but
the deadline to submit the Interim Report to the NA should be at
the end of the 14 month (to be confirmed).
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The Interim Report Object of the NA evaluation
The Interim Report is the check point to be passed to receive the 2nd financial tranche
of the project total budget LLP Grant (30%) from the National Agency (the first tranche
transferred at the beginning of the project is equivalent to the 40% of the total budget –
LLP Grant). The National Agency will evaluate the Interim Report provided by the project
with respect to:
1.
2.
some Assessment Principles
the total amount of costs declared by the project on the whole:
– after 12 months, in fact, we are supposed to have spent at least the 70% of the
total amount that the project has received with the 1st tranche (40% of the
project total budget).
– If the project has spent less of the 70% of the 40%, the 2nd tranche transfer will
be equal to the % of costs declared and evaluated as eligible.
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! Pay attention
Financial Reporting (Interim and Final) in LDV are referred to the project Total Cost
and Budget.
It means that to receive the 2nd tranche (30%) and the final balance after the end of the
project (30%), all partners must contribute with their own expenditures (the project total
expenditures are the sum of the expenditures made by each partner).
Financial reporting is related to the activities realised by the project on the whole. So each
partner must consider itself as a part of a project partnership contributing:
1.
2.
to the achievement of all activities planned
and so, to the achievement of the minimum financial ceiling expected (70% of 40%
only for the Interim Report).
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The Interim Report NA Assessment Principles
The PRINCIPLE guiding the ASSESSMENT of the Interim Report
is the CONFORMITY among aims, products and costs planned and
realised.
therefore,
Aspects evaluated by the National Agency will be:




Level of achievement of the aims stated
Products realised compared to products expected
Quality of contents, outputs and outcomes
Consistency of expenditures declared with all that has been realised
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General Rules for a successful Interim Report
Cooperate to ACHIEVE THE OBJECTIVES
Cooperate to REALISE THE PLANNED PRODUCTS
SPEND AT LEAST 70% of the 1st tranche
of LLP contribution received
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Financial Accounting
Please consider that:
At Interim REPORTING, as far as the financial account is
concerned, the total of project expenditures declared will imply both:
1. the expenditures actually made by each partner;
2. the value of financial resources not actually spent but committed
by each partner (e.g. By a contract to external experts).
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Financial Accounting
At Final REPORTING, THE PERIOD CONCERNED BY THE
FINANCIAL REPORT WILL BE THE TWO-YEARS OF
PROJECT IMPLEMENTATION (24 months).
It means that the Final reporting will concern
all expenditures actually made by each partner
from the 5th December 2007 to the 4 December 2009.
In this case each partner will have to provide the Contractor with all
documents justifying all expenditures declared, with respect to the
rules of the LLP Programme.
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SECTION B
DETAILED INFORMATION
16
The information following (Section B) are useful to understand:
how to account
implementation
the
expenditures
made
during
project
and
the typology of documents requested that must be collected and
created to justify each expenditure declared.
17
Eligible Costs: Direct Costs
Direct Costs are those which are identifiable as specific
costs directly linked to the project realisation. They include
5 specific categories:
1.
2.
3.
4.
5.
Staff costs
Travel and Subsistence Costs
Equipment Costs
Subcontracting Costs
Other Costs
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Eligible Costs: Indirect Costs
They are not identifiable as specific costs directly linked to the project
realisation, but which have nevertheless incurred in connection with
eligible direct costs. They may not include any eligible direct cost.
Examples for indirect costs are:
• All costs for equipment related to the administration of the project
• Communication costs (postage, fax, telephone, mailing)
• Infrastructure costs (rent, electricity) of the premises where the
project is being carried out
• Office supplies (paper, CD, DVD)
• Photocopies
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... But when costs are considered “Eligible”?
To be considered as eligible costs of the project, costs must satisfy the following
general criteria:
• to be directly linked to the object of the Agreement signed with the National
Agency for LLP Programme and included in the project Budget approved;
• to be necessary for project realisation and connected with the project (i.e.
relevant for the project and be directly connected with the execution of the
project in accordance with the work plan);
• to be reasonable and justified and must accord with the principles of sound
financial management, in particular in terms of value for money and cost –
effectiveness;
• to be generated during the lifetime of the project;
• to be actually incurred by the beneficiaries (partner);
• to be identifiable and verifiable;
• to be related to activities involving the eligible countries in the Programme.
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... And when costs are considered “Not Eligible”?
Under no circumstance can the following types of costs be considered as eligible:
• return on capital;
• debt and debt service charges;
• provisions for losses or potential future liabilities (provisions for contractual and moral
obligations, fines, financial penalties and legal costs);
• interest owed;
• doubtful debts;
• exchange losses;
• VAT, unless the applicant can show that he is unable to recover it (by declaration);
• costs declared by the applicant and covered by another action or work programme
receiving a community grant;
• excessive or reckless expenditure;
• purchase of capital assets;
• in the case of rental or leasing of equipment, the cost of any buy-out option at the end of
the lease or rental period;
• costs of opening and operating bank accounts;
• costs incurred in relation to any document required to be submitted with the application;
• costs related to “silent partners” involved in the project.
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Silent Partners
Organisations may participate in projects as Silent Partners, in which case their
activities are considered to be ineligible in terms of estimated budget and project
expenditure.
These organisations therefore have to bear all costs incurred by and relating to
the project.
They are not eligible to receive any Community Funding. Organisations from
countries other than the eligible countries for the Programme participating in a
project will always be considered to be silent partners.
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1. Staff costs: definition
“…comprise any salary and/or remuneration paid to persons employed by a
partner organisation or working regularly or recurrently for the project. This
figure should include salary costs (for salaried and other personnel) which is
paid under the personnel budget (for normal accountancy purposes) plus all
the usual contributions paid by the employer, such as social security
contributions, social fees, holiday payments and pension costs but must
exclude any bonuses, incentive payments or profit-sharing schemes.”
This figure must not include costs relating to persons undertaking subcontracted tasks.
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! How to account staff costs
Staff costs must be accounted considering the real daily staff cost rates,
but
these rates cannot exceed the maximum rate indicated by the Community per
category (Managers, Technical, Researchers, etc.).
Real daily staff cost rates are based on average rates corresponding to the applicant’s
usual policy of remuneration, comprising salaries plus social security charges and
others statutory costs included in the remuneration.
These costs result from multiplying the number of days with the real daily staff cost
rate, referring to each person representing each professional category.
Not statutory costs like bonuses, lease car, expense account schemes, incentive payments or profitsharing schemes are excluded.
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! Pay attention
Staff costs are those relating to the following categories:
1. Statutory staff, having either a permanent or a temporary employment contract
with the partner.
2. Temporary staff, recruited through a specialised external agency.
3. Costs related to staff working through subcontracting shall be included under the
category “Subcontracting costs”.
4. Staff members of Project partners are not allowed to operate in a subcontracting
capacity for the project.
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! Pay attention
Please remind that you do not have to attach evidences of the staff cost declared, since
Staff Costs are not submitted to a detailed financial report. In any case it could happen
that the National Agency would ask the Promoter, and to all partners, to look over some
specific administrative and financial documents.
Therefore, it is necessary that all partners have available in any moment, all kind of documents useful to
support the reporting of expenses declared, as for example:
 invoices or wage packets,
 contracts for collaboration,
 time sheets,
 internal service order.
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...to sum up
When accounting staff costs, please remind to:
• refer to the actual salary for each professional figure involved in the realisation of
project activities;
• provide, for each person, the date of start and end of the involvement of the person on
project activities (consistently with start/end date of project);
• indicate number of working days spent on project activities for each person;
• indicate the real salary per day, for each person;
• cover the total amount (LLP grant + own funds) available for staff costs in your own
budget.
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...further information
Since staff costs generally do not require accounting documents to be justified, it could be
possible that the National Agency, in occasion of Interim and Final report, would ask all
partner to attach to the staff costs account a declaration signed by the Legal Representative,
stamped and dated, in which the organisation describes for each professional figure
(administrative, managers, technicians, etc.) the detailed composition of the daily salary
indicated.
It means that for each professional the cost implies, as example, the following items:
-Ordinary salary
-Social security contributions
-Social fees
-Holiday payments
-Pension costs
-Etc…..
Please remind that bonuses, incentive payments or profit-sharing tasks must be excluded from the staff
costs.
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2. Travel and subsistence costs
They imply journeys directly linked to the project activities foreseen in project
workplan.
Journeys are strictly referred to the internal staff of each organisation involved in the
partnership.
Subsistence costs must not exceed maximum daily subsistence rates per country
defined in the administrative-financial guide for the LLP Programme.
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Travel costs
Travel costs for staff taking part in the project considered, provided that they are in
line with partner’s usual practices on travels costs.
Costs may be claimed only for journeys directly connected to specific and clearly
identifiable project-related activities.
Reimbursement is based on real costs, independent of the means of travel chosen (rail,
bus, taxi, plane, hire car).
Partners are required to use the cheapest means of travel (e.g use Apex tickets for air
travel and take advantage of reduced fares, where this is not the case then a full
explanation should be provided).
For information on charging Travel costs for non-staff members, please refer to “Other Costs” and
“Subcontracting Costs”.
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! How to account travel costs
The travel cost for a journey should include all costs and all means for travel from the point of
origin to the point of destination (and vice versa) and may include visa fees, travel insurance and
cancellation costs.
If, as a member of the partnership, you are participating to a meeting and, so, travelling,
please remind, when accounting your travel:
A - to provide all detailed information requested as:
• Name of the person/persons who travelled (they should be part of the staff declared in accounting
staff costs);
• Place of origin and place of destination;
• Period concerned (from _ to_);
• Total days spent (please remind that a Full day includes an overnight stay, so calculate days referring
to numbers of nights);
• Object of the travel (e.g. 1st transnational workshop);
• Travel costs (all tickets for transports from/to the airport e.g. train, flight but also taxi);
• Subsistence costs (accommodation, local transports, meals).
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! How to account travel costs
B – To attach to your report a copy of each of the following items per travel:
• Boarding cards of all travels reported and evidence of the payment made (example: invoice of the
travel agency or copy of the ticket with the related cost);
• Invoices or receipt of all meals, dated;
• Receipt of taxis, bus, underground, etc, dated;
• Invoices of all hotels, including check in and out date, number of nights, name of the person.
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! How to account travel costs
 Further information on Transport type
Expenses for private car travel (personal or company cars), where substantiated
and where the price is not excessive, will be refunded as follows:
• either a rate per km. in accordance with the internal rules of the organisation
concerned up to a max of Euro 0,22;
• or the correspondent price of a rail, bus or plane ticket. Only one ticket shall be
reimbursed, independently of the number of people travelling in the same
vehicle.
For hire cars (maximum category B or equivalent) or taxis: the actual cost where
this is not excessive compared with other means of travel (also taking account of
any influencing factors i.e. Time, excessive luggage).
Reimbursement take place independently of the number of people travelling in the
same vehicle (it means that will considered 1 person only).
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! How to account travel costs
 Further information on Transport type
TRAINS or underground/bus ticket airport-hotel (A/D) are to be reported as travel.
TAXI, from the airport to the hotel or to the airport to Home, are to be declared as travel.
Taxi or bus or underground for short trips inside the city, are to be reported as subsistence
and so are included in the maximum rate per day.
Please remind that in the taxi invoice must be clearly indicated:
•Itinerary
•Date
•Total amount
34
Subsistence costs
Subsistence costs are for staff taking part in the
action.
Country
visited
Max. Rate per day
(Euro)*
UK
389
LV
214
IT
314
* Accordingly to the Maximum eligible daily rates
recently revised by the EC.
As far as subsistence costs are concerned (hotel
+ meals + local transports) the maximum of the
costs eligible in a country are fixed by the
European Community.
If the amount spent per day overcomes the
maximum eligible, the balance won’t be financed.
The rate applied is the one from the destination
country, i.e. Where accommodation costs are
incurred.
For information on charging subsistence costs
for non-staff members please refer to “Other
cost or Subcontracting costs”.
35
Subsistence costs
Costs may be claimed only for journeys directly connected to specific and clearly
identifiable project-related activities.
Reimbursement is based on the existing internal rules of the partner organisation,
which may be on an actual cost (reimbursement of receipts) or daily allowance basis. In
either case, proof of attendance and overnight accommodation will be required to
substantiate declared costs at reporting stage.
Subsistence rates cover accommodation, meals and all local travels costs (but not local
travel costs incurred to travel from point of origin to point of destination). In
calculating the number of days for which to apply the daily subsistence rate it should be
noted that a FULL day normally includes an overnight stay.
36
Referring to travel and subsistence costs, the figures included in our project budget
are the following:
Purpose of the journey
Country destination
Start up transnational workshop
UK
Interim transnational workshop
LV
Final Conference
IT
Internal travels for experimentation sessions
GR - LV- IT
Internal travels for transfer sessions
LV- IT
37
3. Equipment costs
1. Purchase, rent or lease of equipment (new or second-hand), including the installation,
maintenance and insurance costs, is considered:
• only when specific and necessary for achieving the goals of the project/action. Equipment
costs must always be duly justified;
• provided that it is written off in accordance with the tax and accounting rules applicable to
the beneficiary and generally accepted for items of the same kind. Only the portion of the
equipment’s depreciation corresponding to the duration of the action and the rate of actual
use for the purposes of the action may be taken into account.
2. All equipment related to the administration of the project (i.e. PC’s, portables, etc.) and
all equipment purchased before the start of a project is covered by indirect costs.
! Please note that: No equipment costs are foreseen in our project budget
38
4. Subcontracting costs: definition
“Any amount paid to an external body or organisation [or
individuals who may be self-employed] carrying out a specific oneoff task in connection with the project (e.g. translation, expert
consultancy, interpretation, design & printing, conference/seminar
organisation)”.
39
Subcontracting costs: general info
In order to maintain the concept of the project partnership, the management and the
general administration of the project may not be subcontracted.
Costs are based on a verifiable estimate or, if the subcontractor is identified, on the
basis of an offer. The estimate/offer will cover all costs (i.e. staff costs plus travel
costs)
The applicant shall award the contract to the tender offering best value for
money, that is to say, to the tender offering the best price-quality ratio, in
compliance with the principles of transparency and equal treatment for
potential contractors, care being taken to avoid any conflict of interest.
40
Subcontracting costs: info on procedure to award a contract
Value
Procedure to award a subcontract and
accounting documents related
Up to 500 euro
Estimate /purchase order + invoice
From 500 to 5.000 euro
1 tender offer – subcontract + invoice
From 5.000 to 25.000 euro
3 tenders offer - subcontract + invoice
From 25.000 to 60.000 euro
5 tenders offer - subcontract + invoice
Over 60.000
Open call
41
! How to account subcontracting costs
For each cost declared under the voices foreseen in subcontracting (Experts, Translations,
Printing/Publishing, etc), please provide attached to your Final Financial Report the
following accounting documents:
1.
2.
3.
Copy of the contract stipulated with the external experts/organisations. In this case a
purchase order has the same value of the agreement.
Evidence of the payment made towards the external experts/organisations providing the
service.
Invoice/receipt of the external expert/organisations that provided the service.
42
! How to account subcontracting costs
Contracts (or similar documents) you stipulate need to be formulated with respect to the
indications provided in the Administrative and Financial Handbook of the Programme.
Subcontracting agreements (to be provided along with relevant invoices) must include, as a
minimum, the following information:








title and code of the project;
purpose of the Agreement (object);
dates on which the Agreement begins and ends;
amount to be paid;
detailed description of the costs on which this figure is based;
work schedule/completion phases;
payment arrangements (one or more advance payments, staggered payments, etc.);
clauses in respect of non-performance or late completion.
43
! How to account subcontracting costs
Please remember that all subcontracts must clearly indicate in the object that the activity
requested is referred to the project “OUT-IN: Organizing, Using and Transferring Innovation”,
financed within LLP Programme 2007-2013 Leonardo da Vinci Multilateral Projects - Transfer
of Innovation (TOI), Project ID.: LLP-LDV/TOI/07/IT/017
All subcontracts must imply a period included within the 24 months of project life and must
clearly indicate the kind of activity requested and the amount allocated. Please remind that if
you do not follow the indications provided, agreements will not evaluated eligible. Please remind
that is also requested a translation in English or French of all subcontracts that are in languages
difficult to be understood (e.g. Latvian, German, Polish, Greek, Bulgarian, etc).
Where it is not possible to conclude a full subcontracting agreement, for example, the
subcontracting of printing activities, then as a minimum, evidentiary documentation (e.g.
quotation or purchase orders and final invoice) should be provided and should aim to include
the majority of the above information demands.
44
VAT custom duties and other taxes
As regards payment of duties and taxes incurred by the Contractor and partnership members,
firstly we point out that Leonardo da Vinci fund granted by European Commission, since it is
not paid in relation to the provision of a particular product or service, it is not subject to VAT
regulations and any tax deduction. Vat, other duties and taxes can be charged to the project
only where they are a final charge, not recovered by the Contractor or partnership members
(in this case the expense is to be charged as a gross amount). It is not possible charging to the
project VAT and other duties and taxes, if they are not a real cost for the organisations (in this
case the expense is to be charged as a net amount).


It means that
When presenting invoices related to the expenses declared in Operating costs and
Subcontracting costs:
if VAT is not deductible for you: provide a declaration in which you state this and maintain
in your financial tables the total cost (net + VAT);
if VAT is deductible for you: indicate in your financial table only the net cost (no VAT).
45
Referring to Subcontracting costs, the figures included in our project budget are the following:
Subcontract Task description
1
Translations LV/EN 1.200 pages
2
Translations IT/EN 400 pages
3
Translations GR/EN 1.200 pages
4
Catering for Start-up workshop (UK)
5
Catering for Interim workshop (LV)
6
Brochure printing (1.000 copies)
7
CD Rom printing 2.000 copies
8
External evaluation
9
Final Conference - Interpretation 2 languages/1 day
10
Catering and Room rental for Final Conference
46
5. Other costs
They imply all costs:
•
•
Not covered under any other budget heading
Necessary to project activities
1- In particular are costs arising directly:
• from requirements imposed by the grant agreement (dissemination of information,
specific evaluation of the action, audits, translations, reproduction, etc.), including the
costs of any financial services (especially the of financial guarantees);
• from the realisation of specific actions or of products/results of the project are
eligible (i.e. the organisation of seminars – when they are foreseen as a product/result
and where the task-related costs are easily identifiable -; the production of
proceedings of a seminar, the production of a video, the purchase of product-related
consumables – reams of paper for printing of publications, blank DVD, etc..
2 – Only activities which are specific and necessary for achieving the goals of the project
are considered.
3 – When travel and/or subsistence costs are reimbursed to third parties, the rules
applicable to staff of partners will be applied.
47
Other costs
Among the costs not covered under any other budget heading, it is possible to mention, for
example:









purchase of books, subscriptions to magazines
press releases and advertisements (one-off costs)
purchase of copyrights and other Intellectual Property rights
hire of rooms for meetings or events
purchase of information materials (books, studies, electronic data)
conference fees - meeting registration costs
rental of exhibition space
taxes connected with the publication of project materials e.g. CD-ROM
certification costs
48
Referring to Other costs, the figures included in our project budget are the following:
Description
1
Financial Guarantee
2
Internal travels for transfer sessions - Beneficiaries - (LV)
3
Internal travels for transfer sessions - Beneficiaries - (IT)
49
Thank you for your attention
50