Transcript sinche.uom.gr

Financial aspect of the project
Ramo Šendelj
Dean of Faculty of information technology
[email protected]
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Applied vs Approved project budget
Budget breakdown by partner
Staff cost
Travel and cost of stay
Equipment cost
Printing and publishing
Other cost
Co-financing
FAQ
TOTAL
ELIGIBLE Costs
(€)
Partner
Ref. N°
Short name of the
organization
Country
code
1
EL
UOM
89.653
47413
22240
2
PL
UW
47.413
25145
18768
3500
3
IT
UNIMC
47.900
25906
18494
3500
4
UK
ARCOLA
40.717
23503
15114
2100
5
SI
DSIS
37.604
22390
13214
2000
6
ME
UDG
145.152
30944
37208
50500
16600
2000
7900
7
ME
UNIM
155.062
32454
37208
50500
21500
5500
7900
8
ME
IERK
36.036
13980
20056
2000
9
ME
AYDM
30.641
16585
12056
2000
10
ME
MIS
10.304
10304
0
TOTAL
640.482
Staff costs (€)
238.320
Travel costs
Equipment (€)
&costs of stay (€)
204.662
Printing &
Publishing (€)
Other costs (€)
9000
101.000
38.100
16.500
INDIRECT
COSTS* (€)
11000
41.900
Direct cost
Applied
Accepted
Reduction
Staff costs
Travel and costs of stay
Equipment
238.320
204.662
101.000
229.985
194.428
95.950
8.335
10.234
5.050
Printing and publishing
38.100
38.100
0
16.500
41.900
640.482
16.500
40.247
615.212
0
1.653
25.270
Other costs
Indirect costs
Total eligible costs
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Spreading implementation of support services for disabled students to one
more HEI covering western part of Montenegro;
Establish institutional framework and regulations to support disability;
Professional development, implementation and establishment of web services
for students to support disability;
Increasing the number of trained teaching and other staff at HEI in
Montenegro;
Provide sustainability trough technical support, staff networking and interuniversity peer support .
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Institute of information technology (IICT), Podgorica, Montenegro;
◦ Defining support services for integration of students with disabilities at HEIs (WP3).
◦ Development and implementation of web services, establishment support services
and capacity building for students with disabilities (WP4).
◦ Provide web hosting and maintenance even after the project ends.
◦ Promote and disseminate the project trough various online and on-site events.
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Faculty of Management (FMHN), Herceg Novi, Montenegro
◦ Building capacities to support students with disabilities: WP1-WP5, with the main
role in improvement of institutional framework.
◦ Dissemination of project results and initiatives.
◦
Partner
Ref. N°
1
2
3
4
5
6
7
8
9
10
11
12
Short name of
the
organization
Country
code
EL
UOM
PL
UW
IT
UNIMC
UK
ARCOLA
SI
DSIS
ME
UDG
ME
UNIM
ME
IERK
ME
AYDM
ME
MIS
ME
IICT
ME
FMHN
TOTAL
TOTAL
ELIGIBLE
Costs (€)
Staff costs
(€)
86.745
43.283
42.922
36.731
34.556
126.804
138.813
34.455
28.683
10.814
24.302
7.098
44.217
23.525
23.538
21.169
19.818
26.991
29.113
12.615
15.105
615.206
229.981
13.890
Travel costs
Equipment
&costs of
(€)
stay (€)
Printing &
Other costs INDIRECT
Publishing
(€)
COSTS* (€)
(€)
21.028
17.558
17.184
13.762
12.738
28.238
28.178
19.840
11.578
10.814
6.412
7.098
9.500
47.975
47.975
16.600
21.500
2.000
5.000
194.428
95.950
38.100
16.500
12.000
2.200
2.200
1.800
2.000
5.000
7.047
2.000
2.000
0
4.000
40.247
Partner Short name of
Ref. N° the organization
1
EL
2
PL
3
IT
4
UK
5
SI
6
ME
7
ME
8
ME
9
ME
10
ME
11
ME
12
ME
TOTAL
Country
code
UOM
UW
UNIMC
ARCOLA
DSIS
UDG
UNIM
IERK
AYDM
MIS
IICT
FMHN
Total applied
Total
Reduced (€)
(€)
approved (€)
89.653
86.745
2.908
47.413
43.283
4.130
47.900
42.922
4.978
40.717
36.731
3.986
37.604
34.556
3.048
145.152
126.804
18.348
155.062
138.813
16.249
36.036
34.455
1.581
30.641
28.683
1.958
10.304
10.814
-510
24.302
-24.302
7.098
-7.098
640.482
615.206
25.276
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The grant may be used to cover the cost of staff for all beneficiaries
when they are performing administrative or academic tasks which are
directly necessary to the achievement of the objective of the project.
Public administrations or governmental organizations may not receive
funding from the grant for staff cost.
Salaries and fees may not exceed local rates.
Staff costs must correspond to the costs incurred by the institutions
comprising actual salaries plus social security charges and other
statutory costs.
Non statutory costs are excluded
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Additional hours will be financed at the normal hourly rate.
Staff costs should be calculated on the basis of the task
performed and not on the status of the person.
For each person engaged on project is necessary to filled out
staff convention.
The staff conventions must be signed by the person concerned,
then signed and stamped by the person responsible in the
institution where this person is normally employed.
For staff performing both administrative and academic tasks a
separate convention must be signed for each type of activity.
Staff Costs - Maximum eligible daily rates for EU staff and Partner country
staff (in EUR) The rates include all taxes and social contributions
Manager
Researcher
Teacher
Trainer
Technical
Ellas - EL
280
239
196
152
Poland - PL
130
107
83
61
Italia - IT
568
332
225
187
United Kingdom UK
412
389
273
197
Slovenia -SI
252
227
183
115
Montenegro-MNE
115
91
55
48
Country
Administrative
Deliverable Ref.
N°
Country code
Short name of
the organization
1.1
1.1
1.1
1.1
1.1
1.2
1.2
1.2
1.2
1.3
1.3
1.3
1.3
1.3
1.3
1.3
1.3
EL
PL
UK
ME
ME
PL
IT
ME
ME
UK
ME
ME
EL
IT
UK
ME
ME
UOM
UW
ARCOLA
UDG
UNIM
UW
UNIMC
UDG
UNIM
ARCOLA
UDG
UNIM
UOM
UNIMC
ARCOLA
UDG
UNIM
TOTAL
Cat.1
Number of
Salary rate (per
working days day) applied* (€)
280.00
130.00
2
412.00
115.00
115.00
130.00
568.00
115.00
115.00
2
412.00
115.00
115.00
280.00
568.00
1
412.00
115.00
115.00
5
Cat. 2
Total Staff costs
Number of
Salary rate (per
(€)
working days day) applied* (€)
10
239.00
2390.00
15
107.00
1605.00
10
389.00
4714.00
10
91.00
910.00
10
91.00
910.00
15
107.00
1605.00
5
332.00
1660.00
10
91.00
910.00
10
91.00
910.00
5
389.00
2769.00
10
91.00
910.00
10
91.00
910.00
5
239.00
1195.00
2
332.00
664.00
2
389.00
1190.00
5
91.00
455.00
5
91.00
455.00
139
24162.00
Cat.1
Country code
EL
PL
UK
IT
ME
ME
Short name of
the organization
UOM
UW
ARCOLA
UNIMC
UDG
UNIM
TOTAL
Cat. 2
Number of
Salary rate (per
Number of
Salary rate (per
working days day) applied* (€) working days day) applied* (€)
5
5
412.00
15
30
17
7
35
35
139
239.00
107.00
389.00
332.00
91.00
91.00
Total Staff costs
(€)
3585.00
3210.00
8673.00
2324.00
3185.00
3185.00
24162.00
Deliverable
Ref. N°
2.1
2.1
2.1
2.1
2.2
2.2
2.2
2.3
2.3
2.3
2.3
Cat.1
Short name of
Salary rate
Country code
the
Number of
(per day)
organization working days
applied* (€)
EL
PL
ME
ME
IT
ME
ME
PL
UK
ME
ME
TOTAL
UOM
UW
UDG
UNIM
UNIMC
UDG
UNIM
UW
ARCOLA
UDG
UNIM
2
2
280
130
115
115
568
115
115
130
412
115
115
Cat. 2
Salary rate
Number of
(per day)
working days
applied* (€)
5
15
10
10
5
10
10
15
6
10
10
106
239
107
91
91
332
91
91
107
389
91
91
Total Staff
costs (€)
1195.00
1605.00
910.00
910.00
2796.00
910.00
910.00
1605.00
2334.00
910.00
910.00
14995.00
Cat.1
Country code
EL
PL
IT
UK
ME
ME
Short name of
the organization
UOM
UW
UNIMC
ARCOLA
UDG
UNIM
TOTAL
Cat. 2
Number of
Salary rate (per
Number of
Salary rate (per
working days day) applied* (€) working days day) applied* (€)
2
2
568
5
30
5
6
30
30
106
239
107
332
389
91
91
Total Staff costs
(€)
1195.00
3210.00
2796.00
2334.00
2730.00
2730.00
14995.00
Cat.1
Deliverable Ref.
N°
3.1
3.1
3.1
3.1
3.1
3.1
3.1
3.1
3.2
3.2
3.2
3.2
3.2
3.2
3.3
3.3
3.3
3.3
3.3
Country code
EL
PL
SI
ME
ME
ME
ME
ME
PL
ME
ME
ME
ME
ME
PL
ME
ME
ME
ME
TOTAL
Short name of
the organization
UOM
UW
DSIS
UDG
UNIM
IERK
AYDM
IICT
UW
UDG
UNIM
IERK
AYDM
IICT
UW
UDG
UNIM
IERK
IICT
Number of
working days
5
5
5
15
Cat. 2
Salary rate (per
day) applied* (€)
Number of
working days
Salary rate (per
day) applied* (€)
280
130
252
115
115
115
115
115
130
115
115
115
115
115
130
115
115
115
115
5
10
8
5
9
10
10
15
15
5
10
10
10
15
10
10
10
5
15
187
239
107
227
91
91
91
91
91
107
91
91
91
91
91
107
91
91
91
91
Total Staff costs
(€)
1195.00
1720.00
1816.00
455.00
819.00
910.00
910.00
1365.00
2255.00
455.00
910.00
910.00
910.00
1365.00
1720.00
910.00
910.00
455.00
1365.00
21355.00
Cat.1
Country code
EL
PL
SI
ME
ME
ME
ME
ME
Short name of
the organization
UOM
UW
DSIS
UDG
UNIM
IERK
AYDM
IICT
TOTAL
Cat. 2
Total Staff costs
Number of
Salary rate (per
Number of
Salary rate (per
(€)
working days day) applied* (€) working days day) applied* (€)
15
15
130.00
5
35
8
20
29
25
20
45
187
239.00
107.00
227.00
91.00
91.00
91.00
91.00
91.00
1195.00
5695.00
1816.00
1820.00
2639.00
2275.00
1820.00
4095.00
21355.00
Cat.1
Deliverable Ref.
N°
4.1
4.1
4.1
4.1
4.1
4.1
4.1
4.1
4.1
4.1
4.2
4.2
4.2
4.2
4.2
4.2
4.2
4.2
4.2
Country code
EL
PL
IT
UK
SI
ME
ME
ME
ME
ME
PL
IT
UK
SI
ME
ME
ME
ME
ME
Total
Short name of
the organization
UOM
UW
UNIMC
ARCOLA
DSIS
UDG
UNIM
IERK
AYDM
IICT
UW
UNIMC
ARCOLA
DSIS
UDG
UNIM
IERK
AYDM
IICT
Number of
working days
Salary rate (per
day) applied* (€)
Cat. 2
Number of
working days
Salary rate (per
day) applied* (€)
6
20
3
3
10
10
10
15
20
20
15
5
5
10
5
5
10
10
20
202
239
107
332
389
227
91
91
91
91
91
107
332
389
227
91
91
91
91
91
Total Staff costs
(€)
1434.00
2140.00
996.00
1167.00
2270.00
910.00
910.00
1365.00
1820.00
1820.00
1605.00
1660.00
1945.00
2270.00
455.00
455.00
910.00
910.00
1820.00
26862.00
Cat.1
Country code
EL
PL
IT
UK
SI
ME
ME
ME
ME
ME
Total
Short name of
the organization
UOM
UW
UNIMC
ARCOLA
DSIS
UDG
UNIM
IERK
AYDM
IICT
Cat. 2
Number of
Salary rate (per
Number of
Salary rate (per
working days day) applied* (€) working days day) applied* (€)
6
35
8
8
20
15
15
25
30
40
202
Total Staff costs
(€)
1434.00
3745.00
2656.00
3112.00
4540.00
1365.00
1365.00
2275.00
2730.00
3640.00
26862.00

Travel for research activities cannot be financed from the
Tempus grant.
◦ Only people under official contract in the beneficiary institutions may
benefit from the mobility grant.
◦ The following groups of teaching and administrative staff can benefit from
the grant:
 University teachers and trainers or trainers from other institutions participating in
the project;
 Administrators, non-teaching university staff or staff from other institutions
participating in the project;
 Public administrations or governmental organizations .
The following are eligible activities :
◦
◦
◦
◦
Teaching/training assignments for Partner Country staff/trainers;
Teaching/training assignments for European Union staff/trainers;
Retraining and update courses for Partner Country staff;
Meetings for management, coordination, planning, monitoring and quality
control activities, carried out in the European Union or Partner Countries
participating in the project;
◦ Workshops and visits for dissemination purposes to other parties in the
Partner Countries participating in the project (other educational institutions,
regional education authorities, business community, institutions);
Eligible expenses for staff travel costs
 Travel costs cover transport at national and international level.
 Only actual travel costs will be considered eligible.
◦ Costs may be claimed only for travel 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); beneficiaries are required to use the cheapest means
of travel
◦ The travel cost should include all costs and means of travel from the point of
departure to the point of arrival (and return).
◦ Expenses for travel by private car (private or company cars), where substantiated
and where the price is not excessive, will be refunded as follows:
 maximum of EUR 0.22 per km ;
 or the price of a rail or bus (equivalent of a first-class fare for the same distance).
TO
FROM
EL
PL
IT
UK
SI
ME
EL
-
350
300
350
300
300
PL
350
-
300
350
350
350
IT
300
350
-
350
300
320
UK
350
350
300
-
350
350
SI
300
350
300
350
-
300
ME
300
350
320
350
300
-
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Cost of stay cover:
◦ subsistence, accommodation, local and public transport such as bus and taxi,
personal or optional health insurance etc.
Supporting documents
 Individual mobility reports together with all copies of travel
tickets, boarding passes, invoices, receipts.
 The aim of the supporting documentation is to demonstrate the
actual cost of the travel and the fact that the trip actually took
place.
 When travel costs are shared, the supporting documentation for
the group should be retained and each individual should keep a
record in the Individual mobility report.
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Only the purchase of equipment which is directly relevant to the
objectives of the project can be considered as eligible cost.
This could include, for example:
◦
◦
◦
◦
◦

fax machines, photocopying machines,
computers and peripherals, software,
machines and equipment for teaching purposes,
video-projectors (hardware) and video-presentations (software),
television sets, installing/setting up of communication lines for internet
connection/Skype,
◦ access to databases (libraries and electronic libraries outside the partnership),
Equipment which is not eligible under the Tempus grant cannot be co-financed.
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Equipment is intended exclusively for the Partner Country
universities
The equipment must be recorded in the inventory of the
university/ies where it is installed.
This university is the sole owner of the equipment.
Taxes, duties and charges (such as customs and import duties)
are considered ineligible for the Tempus projects.
All equipment purchased and the provision of services in the
Partner Countries can be exempt from taxes (including VAT),
duties and charges.
The following documents must be provided with the financial
statement:
 For equipment with a total value of more than EUR 25 000, a copy
(not original) of the invoice(s) must be sent as supporting
documents.
 In the financial statements, the coordinator must indicate, in the space
provided on the list of invoices for equipment, the names of firms
consulted (minimum three).
 The beneficiaries may not split the purchase of equipment into smaller
contracts with individual amounts lower than the EUR 25 000
threshold.
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Costs relating to printing, publishing, photocopying of
teaching material and any other documentation necessary to
achieve the objectives of the project.
This category may include subcontracted web design and
maintenance (only upon prior written approval).
Supporting documents
◦ All invoices, subcontracts.
◦ When the threshold of EUR 25 000 is exceeded, documentation on the tendering
procedure and three quotations.
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
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
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This category covers costs for dissemination of information,bank
charges.
Sub-contracting is possible only in exceptional cases for specific,
such as external IT courses and external translation services.
Sub-contracting core activities such as teaching and project
management is not possible.
Staff members of co-beneficiaries are not allowed to operate in a
subcontracting capacity for the project.
Supporting documents (Invoices, subcontracts and bank
statements).
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
Indirect costs include stationery, general photocopying, office
supplies, postage and telecommunication costs directly related to
the project.
The cost of using internet and other computerized
communication software should be covered under 'Indirect costs'.
The total amount for indirect costs is fixed at 7% of the total
eligible direct costs.
No supporting documentation is required.
No co-financing is permitted under this heading.
Country code
EL
PL
IT
UK
SI
ME
ME
ME
ME
ME
ME
ME
Short name of the
organization
UOM
UW
UNIMC
ARCOLA
DSIS
UDG
UNIM
IERK
AYDM
MIS
IICT
FMHN
TOTAL
INDIRECT COSTS* (€)
12.000,00
2.200,00
2.200,00
1.800,00
2.000,00
5.000,00
7.047,00
2.000,00
2.000,00
0,00
4.000,00
0,00
40.247,00

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



As set out in the Grant Agreement, the maximum EU contribution may not
exceed 90% of the total eligible costs as established on completion of the action.
In accordance with the Grant Agreement, the final amount of the European Union
grant will therefore be determined only at the end of the project.
The remaining costs, equivalent to at least 10% of the total eligible costs must be
financed from sources other than the European Union.
Costs that are ineligible for Tempus funding, cannot be counted as co-financing
contributions.
Furthermore, overheads/indirect costs do not represent an eligible co-financing
contribution.
The supporting documents to justify co-financing are the same as those required
for costs covered by the European Union grant.
Country code
EL
PL
IT
UK
SI
ME
ME
ME
ME
ME
ME
ME
Short name of the
organization
UOM
UW
UNIMC
ARCOLA
DSIS
UDG
UNIM
IERK
AYDM
MIS
IICT
FMHN
TOTAL
Co-financing (€)
9.000,00
5.000,00
5.000,00
4.000,00
4.000,00
12.000,00
13.500,00
3.500,00
3.000,00
0,00
2.000,00
1.000,00
62.000,00
The following costs are considered ineligible:
 Return on capital; debt and debt service charges;
 exchange losses; VAT,
 costs declared by a beneficiary and covered by another action or work program receiving
a European Union grant;
 equipment such as: furniture, motor vehicles of any kind, equipment for research and
development purposes, telephones, mobile phones, alarm systems and anti-theft systems;
 costs related to the use of materials (computer, laboratory, library, etc.) incurred by
universities, industries or companies when hosting staff;
 registration fees for courses, seminars, symposia, conferences, congresses;
 costs of premises (purchase, rent, heating, maintenance, repairs etc.).
 costs linked to the purchase of real estate;
 expenses incurred outside the eligibility period;



Why indirect cost for all partners are not calculated as 7% of their
total amount?
Why co financing amount for all partners are not calculated as
10% of their total amount?
Some travel costs for project meetings are 300 EUR and some are
350 EUR for same partner?
Country
code
EL
Short name of the
organization
UOM
PL
INDIRECT COSTS* (€)
INDIRECT COSTS 7% of
Total
Difference
12.000,00
5232.15
6767.85
UW
2.200,00
2875.81
-675.81
IT
UNIMC
2.200,00
2850.54
-650.54
UK
ARCOLA
1.800,00
2445.17
-645.17
SI
DSIS
2.000,00
2278.92
-278.92
ME
UDG
5.000,00
8526.28
-3526.28
ME
UNIM
7.047,00
9223.62
-2176.62
ME
IERK
2.000,00
2271.85
-271.85
ME
AYDM
2.000,00
1867.81
132.19
ME
MIS
0,00
756.98
-756.98
ME
IICT
4.000,00
1421.14
2578.86
ME
FMHN
0,00
496.86
-496.86
TOTAL
40.247,00
40.247,00
Country
code
EL
Short name of the
organization
UOM
PL
Co-financing (€)
Co-financing
10% of Total
Difference
9000,00
8674.50
325.5
UW
5000,00
4328.30
671.7
IT
UNIMC
5000,00
4292.20
707.8
UK
ARCOLA
4000,00
3673.10
326.9
SI
DSIS
4000,00
3455.60
544.4
ME
UDG
12000,00
12680.40
-680.4
ME
UNIM
13500,00
13881.30
-381.3
ME
IERK
3500,00
3445.50
54.5
ME
AYDM
3000,00
2868.30
131.7
ME
MIS
0,00
1081.40
-1081.4
ME
IICT
2000,00
2430.20
-430.2
ME
FMHN
1000,00
709.80
290.2
TO
EL
PL
IT
UK
SI
ME
EL
-
350
300
350
300
300
PL
IT
UK
SI
ME
350
-
300
350
350
350
300
350
-
350
300
320
350
350
300
-
350
350
300
350
300
350
-
300
300
350
320
350
300
-
From