Transcript Diapositiva 1

V.I.D.E.O.
Video-cv to Increase and Develop Employment
Opportunities
LLP ADMINISTRATIVE AND
FINANCIAL RULES
First Transnational Workshop
Rome, 18-19 March 2009
Project total budget
PARTNER
P0
P1
P2
P3
P4
P5
P6
P7
TOT
Indirect
Costs
other
INCLUDING
EQUIPMENT
subcontract
travels
TOTAL
BUDGET
4.000,00
11.300,00
65.000,00
8.260,00
124.960,00
4.000,00
0,00
8.960,00
900,00
60.900,00
49.600,00
4.000,00
0,00
6.000,00
1.800,00
61.400,00
14.460,00
1.000,00
0,00
2.000,00
3.940,00
21.400,00
24.660,00
1.000,00
0,00
4.000,00
6.040,00
35.700,00
24.300,00
2.000,00
3200
9.000,00
5.500,00
44.000,00
18.850,00
2.000,00
7400
7.000,00
4.850,00
40.100,00
30.300,00
2.000,00
0,00
4.500,00
6.000,00
42.800,00
21.900,00
106.460,00
37.290,00
431.260,00
staff costs
CITY OF
36.400,00
ROME (IT)
EUROINNOVA
47.040,00
NET (IT)
TRUST (IT)
ARGE PLON
(DE)
CJD EUTIN
(DE)
IEKEP (EL)
POLYDYNAM
O (EL)
OAKE
EUROPE (UK)
245.610,00 20.000,00
LLP GRANT
OWN FUNDS
69,56%
30,44%
86.734,00
38.226,00
42.272,00
18.628,00
42.619,00
18.781,00
15.000,00
6.400,00
25.000,00
10.700,00
30.541,00
13.459,00
27.834,00
12.266,00
30.000,00
12.800,00
300.000,00
131.260,00
LLP Programme funding procedure
LLP Grant from NA
to Project Promoter
The National Agency for LLP Programme will transfer to Project Promoter (City of
Rome) the project amount correspondent to the LLP Grant approved (euro
300.000,00) through 3 different tranche of payment:
- 1st tranche 40% of total LLP Grant: Euro 120.000,00
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 40% of total LLP Grant: Euro 120.000,00
after 45 gg from the submitting of the Interim report to the National Agency and the submitting, on
the side of the promoter, of financial guarantee;
- 3rd tranche 20% - 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.
LLP Grant from Project Promoter
to All partners
After the signing of agreements between Project Promoter 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 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 2nd tranche from the NA;
- 3rd tranche 20% - balance
After having received the total balance calculated by the NA on the base of the total amount of
costs valuated as eligible.
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
Expenses are considered eligible according to:
– Progress of the project (outcomes/outputs expected and
realised)
– Supporting documents provided (receipts/invoices) with
respect to the Programme rules
– Conformity to Programme Administrative and Financial
rules
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)
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 1st October 2008 to the 30th September 2009,
But
the deadline to submit the Interim Report to the NA will be the
30th November 2009.
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 (40%) from the National Agency.
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 have 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
postponed.
! 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 (40%) and the final balance after the end of the
project (20%), 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).
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
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
The information following (Section B) are useful to understand how to account the
expenditures made during project implementation and the typology of documents requested
that must be collected and created to justify each expenditure declared.
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).
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 1st October 2008 to the 30 September 2010.
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 and the deadlines
foreseen in the subcontract signed with the Contractor.
SECTION B
DETAILED INFORMATION
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
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
... 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.
... 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.
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.
! 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 profit-sharing
schemes are excluded.
! 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.
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.
...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. In this case please refer
only to one year of project implementation);
• 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 const in your own
budget.
STAFF COSTS ARE REPORTED FILLING IN THE TABLE G3
(See EXAMPLE following)
 Staff costs – Table G3
 example
G.3: Declaration of Staff Costs
Organis Partner No. Country
Name of
Reference
ation (required)
Code
the Person
EuroInn
ovanet
1
Irene
Salerno
IT
2
IT
2
RESEARCHER ……
Please indicate
the role of the
person within the
project referring
to the profiles
(manager,
researcher,
administrative,
etc.) you have in
your budget
TOTAL
COST
1/10/2008
30/09/2009
40
100,00
4000,00
1/10/2008
14/08/2009
50
90,00
4500,00
PLEASE NOTE
THAT A PERSON
CANNOT COVER
MORE ROLES BUT
MORE PERSONS
CAN COVER ONE
ROLE
1
TRUST
Name of
activities
Number of
Salary
End date of
working
(including
Start date of
activities
days
employer
activities
(dd/mm/yy for the project
costs)
(dd/mm/yyyy)
yy)
(full-time
or full-time
equivalent1) rate per day2
Vincenzo
Leone
RESEARCHER
 VERY IMPORTANT NOTE (TABLE G3 STAFF COSTS)
When reporting staff costs using the Table, you have to remind that:
The final total cost you declare must result from
LdV grant + own funds = total amount of staff costs
e.g. if your own budget is:
You have to account personnel for 37.599,00 Euro.
Total Staff Cost
LdV Grant
Own Funds
37.599,00
23.461,78
14.137,22
Obviously, for the Interim report you do not have to spend the total amount available for staff costs, but only a
part of it. The rest will be accounted at Final Reporting (end of project)
Please remind that in general the persons who travelled (e.g. to participate to project
workshops or meetings) and that you have indicated in table G4 - Travel costs - must be
included in the list of the Table G3). Otherwise you have to declare that the person x who
travelled to y is part of the internal staff involved in the project but you have decided not to
charge it on staff costs.
It is not possible to charge travel costs of external experts on Table G4 (they have to
be charged on “other costs” or “subcontracting” consistently with the figures you have in your
budget voices.
...further information
Since staff costs generally do not require accounting documents to be justified, the
National Agency, in occasion of Interim and Final report, asks 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 figure 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.
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
partner.
Subsistence costs must not exceed maximum daily subsistence rates per
country defined in the administrative-financial guide for the LLP Programme.
TRAVEL AND SUBSISTENCE COSTS ARE REPORTED IN THE SAME
TABLE (See Example TG4 following)
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”.
! 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).
! 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.
 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).
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
Subsistence costs
Subsistence costs are for staff taking part in
the action.
Country visited
Rate per day (Euro)
IT
314
DE
279
EL
260
UK
389
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 Communion.
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”.
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.
Referring to travel and subsistence costs, the figures included in our project budget are
the following:
Purpose of the journey
Country destination
Start up 1st Transnational workshop
IT
Local dissemination seminars
UK
Local dissemination seminars
DE
2nd Transnational workshop + Dissemination Seminar
EL
EVALUATION FOCUS GROUPS
EL/IT
Final Conference
IT
ALL THIS FIGURES REFER TO TRAVELS MADE BY INTERNAL STAFF ONLY
 Table G.4 – Travel and subsistence costs
 example
Partner N. Name of Person (one
From
To
Duration
City
Country
City
person per trip per (dd/mm/yyyy) (dd/mm/y (days+OVERNIGH (departure)
Code
(destinatio
line)
yyy)
T STAYS)
(departure)
n)
1
Giuseppe Metitiero
18/03/2009
Country code Objective of the Transport
(destination)
Trip
Types
Gr
2nd Workshop
Airplane
Taxi
Undergroun
d
20/03/2009
Travel Costs
400,00***
2**
Rome
IT
Athens
Official subsistence rate /24 hours Subsistence Costs TOTAL
COST
You do not have to fill in this
column: the system will calculate
automatically if you have spent
more than expected. Please pay
attention to the Rate per day
fixed by the UE
50,00
450,00
* 1 Travel for 1 person (2 ways are implied!!!!!!!)
** to calculate duration you have to refer to the number of nights spent in the City
*** the amount indicated is the total of Airplane + taxi + underground. PLEASE
DO NOT SPLIT THIS VOICES SINCE THEY REFER TO THE SAME
TRAVEL: YOU HAVE TO SUM THEM AND TO INDICATE THEM IN THE
SAME LINE OF THE TABLE.
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.
Referring to Equipment costs, the figures included in our project budget are the
following:
Description
Justification
Digital video camera
To realise videocurriculum
Spotlights (Kit)+plotter
To floodlight the video session
Radio microphone (kit)
To realise the video session
Video system AVID platform
To realise videocurriculum
 example
 Table G.5 – Equipment
Tables G 5. Equipment Costs (only depreciation)
Nature&
Partner No.
Reference Specificati
(required)
on
please
indicate only
your number
as a partner
1
2
Purpose
Purchas
Degree
Period of use
Depreci
Depreciation Purchas e date
of use in TOTAL
in the Project
ation
time (months) e cost (dd/mm/
Project COST
(months)
Amount
yyyy)
(%)
Please refer to
your National
law: in each
Indicate
Please
Please indicate country there
the date
indicate the
the number of
is a norm
The purpose
Please
of the
item: refer
months you
ruling the
must be
indicate Purchase
to the items
have used the depreciation of
coherent
the total referring
you have in
item declared Equipment.
with project
cost you to the
your budget
(starting from You have to
activities
have paid invoice
for
the purchase indicate the
you
equipment
date)
total number of
have
months fixed
by your
national law
0,00
0,00
please
indicate
the
degree of
use: refer
to what
has been
indicated
in your
budget
0,00
0,00
 Note1: do not insert the name of your organisation partner. ONLY THE NUMBER AS
REQUESTED and do not change the number provided under the column reference
 Note 2: the depreciation rate and the usage rate should be the ones approved in your budget
under the voice Equipment
 Note 3: if you do not fill ALL columns, the cost will be considered not eligible. PLEASE
REMIND THAT THE “NATURE” MUST BE COHERENT WITH THE FIGURES
FORESEEN IN YOUR BUDGET UNDER EQUIPMENT COSTS SO AS THE
PURPOSE MUST BE COHERENT WITH PROJECT ACTIVITES.
They imply all costs:
•
•
4. Other 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 are eligible (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.
Referring to Other costs, the figures included in our project budget are the following:
Description
1
Plotter for Final Conference
 Table G.6 – Other Costs
Table G6 Other costs
Partner No.
(required)
1
Item
Plotter for Final
Conference
Purpose
To realise project final
conference
Reference
1
Cost date
(date of the
invocice)
Cost
12/09/2010
300
Degree of
use in
Project (%)
TOTAL COST
100%
300
 Note1: do not insert the name of your organisation partner ONLY THE NUMBER AS
REQUESTED and do not change the number provided under the column reference
 Note 2: if you do not fill in the other columns (description, justification, cost date, etc.), the
cost will be considered not eligible. PLEASE REMIND THAT ITEM AND PURPOSE
MUST TO BE COHERENT WITH THE FIGURES FORESEEN IN YOUR BUDGET
UNDER OTHER COSTS.
4. Subcontracting costs: definition
“Any amount paid to an external body or organisation [or
individuals who may be self-employed] carrying out a specific
one-off task in connection with the project (e.g. translation, expert
consultancy, interpretation, design & printing, conference/seminar
organisation)”.
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)
THESE COSTS MUST BE SUPPORTED BY SPECIFIC DOCUMENTS
(CONTRACTS AND INVOICES) THAT MUST BE ATTACHED TO THE
INTERIM REPORT.
! 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 (OPTIONAL).
Invoice/receipt of the external expert/organisations that provided the service.
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.
Please remember that all subcontracts must clearly indicate in the object that the activity
requested is referred to the project “VIDEO-CV, financed within LLP Programme 2007-2013
Leonardo da Vinci Multilateral Projects - Transfer of Innovation (TOI), Project ID.: LLPLDV/TOI/08/IT/456
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.
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).
Subcontracting costs: figures
Referring to Subcontracting costs, the figures included in our project budget are the following:
Subcontract
Task description
1
Translations (all national languages to english)
5
Leaflet Printing
6
Multilingual Brochure printing
Printing of Final Handbook and DVD
7
Audio-Video Technicians
8
Interpreters for Final Conference
9
Catering, hall rental and Coffee break for II workshop and Final Conference
10
Counselling and communication experts
 example
 Table G.7 – sub-contracting
Table G.7: Sub-contracting Costs
Partner
No.
(require
d)
9
Sub-contracted Activities
Start date of
activities
(dd/mm/yyyy)
End date of activities
(dd/mm/yyyy)
Translations EN/IT for website
1/02/2009
10/09/2009
Reference
TOTAL COST
1
2
3
4
5
6
7
8
9
10
11
2.000,00
 Note 2: PLEASE REMIND THAT THE DESCRIPTION MUST TO BE COHERENT
WITH THE FIGURES FORESEEN IN YOUR BUDGET UNDER SUBCONTRACTING
COSTS. THE START-END DATE ARE COMPULSORY AND MUST BE COHERENT
WITH THE PERIOD CONCERNED BY THE INTERIM OR FINAL REPORT.
Indirect costs: general info
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
There is not a specific table to account them in details.
YOU HAVE TO DECLARE THE TOTAL AMOUNT YOU HAVE IN
YOUR OWN BUDGET (or a part of it) IN THE Tabel G2 b that you will
find in the format that you will receive (is the only cost you have to declare in
TG2, the others are calculated automatically).
 Invoices or receipts are not requested, but do not forget to include in your
financial report the total amount you have in your budget under this voice.
IMPORTANT FINAL NOTES
ANNEXES TO THE INTERIM FINANCIAL REPORT:
ALL PARTNERS ARE REQUESTED TO SEND SOME SPECIFIC ANNEXES
TO THE FINANCIAL TABLE:
• a declaration signed by the Legal Representative, stamped and dated, in
which the organisation describes for each professional figure involved in the
project and declared in staff costs (administrative, managers, technicians,
etc.) the detailed composition of the daily salary indicated;
• documents justifying the expenditures declared in subcontracting costs: e.g.
Contracts + invoice (plus, if the case, the declaration on VAT).
IMPORTANT FINAL NOTES
PLEASE REMIND THAT FOR BOTH THE INTERIM AND FINAL REPORT,
ALL DOCUMENTS SUPPORTING THE EXPENCES DECLARED IN THE
EXCEL FILE (E.G. CONTRACTS, INVOICES, ETC.) MUST BE:
-READABLE, THAT IS THE PHOTOCOPIES MUST BE CLEAR;
- TRANSLATED IN ENGLISH (ESPECIALLY FOR THE LANGUAGES THAT
USE PARTICULAR CHARACTERS).
ALL EXPENDITURES DECLARED MUST BE PROVIDED IN EURO. ALL
PARTNERS THAT MEAN TO CHANGE THEIR NATIONAL VALUE IN
EURO MUST GO THE FOLLOWING ADDRESS:
http://ec.europa.eu/budget/inforeuro/
HERE YOU WILL FIND THE MONTHLY EXCHANGE RATE FIXED BY
THE EUROPEAN COMMISSION. TO MAKE THE CALCULUS YOU HAVE
TO REFER TO IT.
IN GENERAL IS QUITE STRATEGICAL TO MAKE THE NATIONAL
AGENCY IN THE CONDITION TO UNDERSTAND ALL DOCUMENTS
YOU ARE ATTACHING TO YOUR FINANCIAL REPORT, BACAUSE
EVERYTHING NOT CLEAR WILL BE CONSIDERED NOT ELIGIBLE AND
MONEY WILL BE CUT.
OUR INTEREST IS TO RECEIVE THE 2ND TRANCHE BECAUSE THE
WORK HAS BEEN MADE AND IS A GOOD WORK.......
SO, PLEASE SEND ORGANISED AND CLEAR DOCUMENTS