BUDGET JUSTIFICATION INSTRUCTIONS

Transcription

1 MANAGING AUTHORITY OF EUROPEAN TERRITORIAL COOPERATION PROGRAMMES JOINT TECHNICAL SECRETARIAT OF EUROPEAN TERRITORIAL COOPERATION PROGRAMME "GREECE - ITALY BUDGET JUSTIFICATION INSTRUCTIONS

2 Table of Contents 1 Introduction Excel File Structure of the Justification of Budget (JoB) Partners Section Staff Costs Overheads Travel and Accommodation External Expertise and Services Equipment Investments-Infrastructure Other The Summary Tables Printing the JoB for the Project proposal Folder List of tables Table 1: Indicative JoB for Staff Costs...5 Table 2: Indicative JoB for Overheads Costs...6 Table 3: Summary of Travel and Accommodation options for the JoB...8 Table 4: Indicative JoB for Travel and accommodation Costs...8 Table 5: Indicative JoB for External expertise and Services Costs Table 6: Indicative JoB for Equipment Costs Table 7: Indicative JoB for Investments-Infrastructure Costs Table 8: Indicative JoB for Other Costs

3 1 Introduction The main scope of the Justification of Budget (JoB) excel template is twofold: To provide a common tool to all project proposals for building the budget and To assist the partnerships in providing all the necessary details required by the JTS for the budget evaluation. The JoB generates the budget tables that are needed in the Application Form and it is designed to support the beneficiaries to work in a single file and just transfer the outcomes of the calculations. 2 Excel File Structure of the Justification of Budget (JoB) The file is divided into two main parts: 1. The Partners section where the LP includes the estimated expenses for all the partners from PP1 to PP The Summary Tables, where all the necessary tables are generated automatically by the figures inserted in the previous section. 2.1 Partners Section This section is divided into 10 sheets that calculate the budget for each partner. Each sheet includes 7 tables corresponding to the Budget Lines (BL) of the Programme. For each table the LP needs to include the Work Package, the Action of the expense category, a brief description of the expenses according to its type and the cost estimation. The particularities of each table are described in the following paragraphs Staff Costs Column WP : In this column the respective Work Package needs to be Column Action : In this column the respective Action needs to be Note: This field is mandatory for the budget calculation. If the field Action is not filled in, any value inserted in the respective costs cells will not be valid and will not be calculated in the overall Project budget. This Note is valid for all budget lines tables. 3

4 Column Staff Category : In this column the staff categories that are planned to work in the project for each action need to be selected from the dropdown list. The main categories of staff included are: Project manager: The person in charge for the overall coordination or management of the project Financial manager: Staff responsible for the financial management of the project. Administrative staff: Staff responsible for the administrative tasks of the project Technical Staff: Staff responsible for the implementation of the technical activities of the project (i.e. development of tools, conduction of studies, etc) Other (please specify): This concerns the case of any specialised personnel required for, which does not come under the previous categories. This position needs to be specified in brief in the description cell. Column Brief description of the position : In this column, the brief description of the position needs to be provided, explaining the years of experience of the person (or any other explanation justifying the specified daily rate), the role in the project and the general responsibilities. Note: The description must not exceed the 300 characters. Column Nr. of Staff required for the action (#): In this column the number of the expected number of persons for each position described needs to be filled in. Column Nr. of ManDays per staff for the action (#): In this column the expected ManDays per person declared for the specific action needs to be included. Column ManDay Rate ( ): In this field the daily rate in of the person declared for the specific position needs to be included. Column Total : This column calculates the sum of the cost automatically, according to the figures inserted in the previous columns. All of the columns regarding the number of staff, mandays and rate need to be inserted, in order for the cost to be calculated. 4

5 An indicative view of the Staff cost table in the JoB is provided in the following table. Table 1: Indicative JoB for Staff Costs. 1. Staff costs Subtotal Staff Costs ,00 WP Action Staff Category Brief description of the position (yrs of experience, role in the project, responsibilities, etc) (Max 300 Characters) Nr. of Staff required for the action (#) Nr. of ManDays per staff for the action (#) ManDay Rate ( ) Total WP1 1.2 Project The project manager of the project will be a permanent staff of the organisation and has over 15 years of experience in water management projects manager at a National and European Level. He will be responsible for the overall coordination of the project. WP2 2.2 Administrative The project meetings will be organised and supported by the administrative personnel of the organisation. The two executive secretaries of the staff organisation will be responsible for all the details in preparing the material and meetings' logistics. A junior technical assistant will develop the project website. He will be responsible for the development, administration and maintenance of the WP2 2.2 Technical Staff website. The water quality experiments in the river Axios will be monitored and organised by a senior researcher of the organisation. He has more than 10 WP3 3.1 Technical Staff years of experience in water management and will also be resp[onsible for the preparation of the technical deliverable with the results. 1,00 240,00 100, ,00 2,00 20,00 45, ,00 1,00 80,00 30, ,00 1,00 350,00 80, ,00 0,00 0, Overheads Column WP : In this column the respective Work Package needs to be Column Action : In this column the respective Action needs to be selected from the dropdown list. Column Overheads Category : In this column some indicative overheads costs categories are included in the drop down list. These are: Phone and fax costs: These concern costs for the communication in the context of project. If declared, the beneficiaries should be in the position to prove that these costs are to be incurred for the purpose of the project. Postal Charges: These concern direct costs related to any kind of postage (public or private) in the context of the project. If declared, the beneficiaries should be in the position to prove that these costs are to be incurred for the purpose of the project. Photocopies: These concern direct costs related to photocopies or printing of material in the context of the project. If declared, the beneficiaries should be in the position to prove that these costs are to be incurred for the purpose of the project. Staff operational costs: This concerns indirect personnel costs of a partner deriving by an approved accounting system that calculates their official overhead rate. A brief description of this indirect overhead rate needs to be provided. Other (please specify): For any other overhead costs not specified, a brief explanation needs to be provided in the description column. If declared, the beneficiaries should be in the position to prove that these costs are to be incurred for the purpose of the project. 5

6 Column Brief description of the overheads costs calculation : This is a free text column that needs to be filled in with the brief description of the overheads claimed, as well as the methods used, their relevance to the project etc. Column Estimated overheads costs ( ) : In this column the estimated costs regarding the overheads Budget Line are included in. Column Total : This column is filled in automatically with the costs included in the previous columns. An indicative view of the Overheads cost table in the JoB is provided in the following table: Table 2: Indicative JoB for Overheads Costs 2. Overheads Subtotal Overheads Costs 1.000,00 WP Action Overheads Category Brief description of the overheads costs calculation (method used, estimation of costs, relevance to the project, etc) (Max 300 Characters) Estimated overheads costs ( ) Total WP4 4.4 Staff operational The organisationusesastadardoverheadmethodcalculationthatcorrespondstothe 10% ofthe overall staff costs. For the ofpersonnel costsallocated forthis action the respective overheads costs are , ,00 Note: Overhead Costs must not exceed 5% of the Project s Budget Travel and accommodation Column WP : In this column the respective Work Package needs to be Column Action : In this column the respective Action needs to be selected from the dropdown list. Column Travel and Accommodation Category : There are 4 main categories of expenses included in this budget line. For each one of them there is a different kind of assumptions to be made and different figures to be included in the respective calculation columns. These are the following: Transportation (private car): This category concerns the transportation segment of the trips for each action. For this category i. the estimated Nr. of vehicles per trip to be used regardless of the people that will travel for this purpose (column W), ii. the estimated Kms per trip (column X) and 6

7 iii. the estimated cost per Km (column Y) will need to be included in the calculation columns. Transportation (Other): For the cases that the transportation segment will not be made by private car and thus a ticket will need to be issued either for a train, mini-van or airplane then i. the nr. of travellers (column W) ii. the estimated cost of the tickets per traveller to be issued (column Y) will need to be included in the calculation columns. Note: For this case, the respective cell of Column X turns grey and needs to be left blank. Any value included in the cell is not considered in the calculation. Accommodation: This cost category concerns the hotel accommodation of the people planned to travel in the context of the project. For this case: i. the nr. of travellers (column W) ii. iii. the days per traveller and per trip (column X) and the estimated daily cost per traveller for the accommodation (column Y) will need to be included in the calculation columns. Daily Allowance: This category concerns the daily allowance of a traveller, if applicable. For this case: i. the nr. of travellers (column W) ii. iii. the days per traveller and per trip (column X) and the estimated daily allowance per traveller (column Y) will need to be included in the calculation columns. Column Brief description of travelling category : This is a free text column that needs to be filled in with the justification of the trip, the purpose (i.e. kick meeting, project management meetings, conferences etc), the necessity of the number of the travellers, the expected means of transport in the case of transportation (other) etc. Column Nr. of trips for the action (#) : The expected number of trips for the purpose described in the previous column needs to be included (i.e. number of trips for the project meetings, etc). In accordance to the Travel and Accommodation categories selected, the following table summarises the options for each selection. 7

8 Table 3: Summary of Travel and Accommodation options for the JoB JoB Column T JoB Column W JoB Column X JoB Column Y Category Nr. of Vehicles (for transport-private car) or Nr. of Travellers (for other transport, acc/tion, allowance) per trip (#) Kms (for transportation-road) or days (for allowance and accommodation) (#) Cost per Km or Ticket (for transportations) or Day (for allowance and accommodation) ( ) Transportation (private car) Nr. of vehicles per trip Kms per vehicle and trip Cost per Km and vehicle per trip in Transportation (other) Nr. of Travellers per trip Ticket cost per traveller and trip in. Accommodation Nr. of Travellers per trip Days per traveller and trip Daily cost per traveller and trip in. Daily Allowance Nr. of Travellers per trip Days per traveller and trip Daily cost per traveller and trip in. Column Total : This column is filled in automatically, calculating the estimated costs for the travelling and accommodation according to the data provided in the previous columns. An indicative view of the Travel and Accommodation cost table in the JoB is provided in the following table: Table 4: Indicative JoB for Travel and accommodation Costs 3. Travel and accommodation Subtotal "Travel and accommodation" Costs 7.310,00 Category Brief description of travelling category (Purpose of travel, cost estimation method, necessity of nr. of travellers, etc)(max 300 Characters) WP Action Transportation 1 proposal preparation meeting was arranged between the partners. It was held in Lecce and a delegation of 2 people travelled from Bari to discuss the WP1 1.1 (private car) proposal. According to the internal rules of the organisation, the average cost per KM used is 0.2 eur Nr. of trips for the action (#) Nr. of Vehicles (for transport Road) or Nr. of Travellers (for other transport, accomodation, allowance) per trip (#) Kms (for transportation Pr. car) or days (for allowance and accomodation) per trip (#) Cost per Km or Ticket (for transportation) or Day (for allowance and accomodation) per trip ( ) Total 1,00 1,00 300,00 0,20 60,00 WP1 1.1 Daily Allowance The daily allowance rate used by the organisation for personnel travelling is 100eur, according to the internal 1,00 2,00 1,00 100,00 200,00 WP2 2.1 Transportation (other) A 2 day conference on "Water Management Techniques" will be held in Bari and the project team will travel by boat from Patras to participate (3 people attend). 1,00 3,00 200,00 600,00 WP2 2.1 Accommodation The accomodation for the 2 day conference is estimated at 85eur/person/night 1,00 3,00 2,00 85,00 510,00 WP2 2.1 Daily Allowance The daily allowance rate used by the organisation for personnel travelling is 100eur, according to the internal regulations 1,00 3,00 2,00 100,00 600,00 WP2 2.2 Transportation (other) The project manager will present the results of the studies in the 2 annual Conferences on Water Quality that are held in Rome. The trip will be made by air and the project manager will travel from Bari. 2,00 1,00 250,00 500,00 WP2 2.2 Accommodation The accomodation for this purpose is estimated at 100eur/person/night 2,00 1,00 1,00 100,00 200,00 WP2 2.2 Daily Allowance The daily allowance rate used by the organisation for personnel travelling is 100eur, according to the internal 2,00 1,00 1,00 100,00 200,00 WP3 3.1 Transportation (other) 3on site visits to Patras from Lecce will be done to monitor the progress of the work done by the Greek partners. The project manager will be accompanied by the technical assistant in Water Management on such trips and trip will be done by boat. 3,00 2,00 200, ,00 WP3 3.1 Accommodation The accomodation for the 2 people delegation that will participate in the on site visits is estimated at 80eur/person/night. Each trip will last 3 days. 3,00 2,00 3,00 80, ,00 WP3 3.1 Daily Allowance The daily allowance rate used by the organisation for personnel travelling is 100eur, according to the internal 3,00 2,00 3,00 100, ,00 Note: It is advisable to group as much as possible the travelling expenses according to their type, in order to reduce the necessary lines required to describe the travel expenses. In addition, bear in mind that travel and accommodation outside of the programme area is considered eligible only if it is foreseen in the project proposal and approved. 8

9 2.1.4 External expertise and Services Column WP : In this column the respective Work Package needs to be Column Action : In this column the respective Action needs to be selected from the dropdown list. Column External expertise and Services Category : There are 6 main categories under the external expertise and services that are proposed and included in the dropdown list. These are: Technical and scientific Expertise: This category incorporates any required external expertise and assistance for scientific, technical or management actions. Event organisation: This category incorporates any expenses related to the outsourcing of an event. This includes the venues, catering services, etc External speakers in Conferences and events: This category concerns possible necessity for external speakers to be invited in a meeting or conference. These costs should also incorporate any kind of travelling or accommodation expenses, if this is applicable. Translations/Interpreters: These costs include any needs to have translations of reports or direct interpretation during meetings. Communication/Dissemination material: This category includes any kinds of necessary material that will be required for the communication or the dissemination material. This category also includes the publications or the studies that may be produced by a project and incorporates printing and publishing costs. Infrastructure Designs: This concerns possible planned designs for infrastructure in the context of the project Supervision of construction works: This category concerns the possibility that an external body may be needed for the technical supervision of possible works in the context of the project. Other (Please Specify): Any other kind of external service or expertise that cannot be classified according to the previous categories will be placed under this category. A brief description in the next column needs to be provided. Column Brief Description of the Service (type, purpose, quantities, etc) : In this section, a brief description of the category and the specifications of the costs planned need to be included. The purpose of the service, the estimated quantities planned, etc need to be clearly explained. 9

10 Column Type of Unit : In this column the respective unit which best describes your cost type must be Column Nr. of Units in the Action (#) : In this column the quantities of the services, expertise or material required need to be included according to the type of category selected. Column Estimated Cost per unit ( ) : In this column the estimated cost per unit of service/expertise or material required need to be included according to the type of category selected Column Total ( ) : This column is filled automatically calculating the estimated costs for the external expertise and services according to the data provided in the previous columns. An indicative view of the External Expertise and Services cost table in the JoB is provided in the following table: Table 5: Indicative JoB for External expertise and Services Costs 4. External expertise and Services Subtotal of External Expertise and Services Costs ,00 WP Action Expertise or Service Category Brief Description of the Service (type, purpose, quantities, etc) (Max 300 Characters) Nr. of Units Estimated Cost Type of unit in the Action per unit ( ) (#) Total Technical and The project management activities will be outsourced to an external expert for the entire duration of the project. This will incorporate the coordiation of the project and the preparation of any required WP1 1.2 scientific Expertise management and finacial documents of the project. per month Communication/Dis WP2 2.1 The project will produce 1000 brochures for the dissemintation activities semination material per copy Technical and WP3 3.1 The technical study on "Improvements to be made to the sea transport infrastructure between Greece and Italy" will be outsourced according to National and European procurement rules. (per study) scientific Expertise other The final conference organisation will be subcontracted to an external company. The company will have the responsibility to arrange the logistics of the conference, including the venue, the catering, the WP5 5.2 Event organisation translation services, the publicity, etc. (per event) other 12, , , ,00 0,20 200,00 1, , ,00 1, , , Equipment Column WP : In this column the respective Work Package needs to be Column Action : In this column the respective Action needs to be selected from the dropdown list. Column Equipment Category : There are 4 main categories of equipment where the different needs of the projects could be classified. Furniture, computer equipment: This kind of equipment concerns any kind of office equipment that may be needed for the purpose of the project. 10

11 Spare parts/equipment for machines, tools: This kind of equipment concerns any kind of equipment regarding any specialised machines, tools that are required for the implementation of the project. Purchase or rent of vehicles: This kind of equipment concerns the purchase or renting of vehicles, other mobile units for any specialised activities or equipment of facilities necessary for the implementation of the project. Other (please specify): This category concerns any other kind of equipment not coming under any of the previous ones. A brief explanation of this kind of equipment is necessary in the description column. Column Brief description of the Equipment : In this section a brief description of the category and the specifications of the costs planned need to be included. The purpose of the equipment, the estimated quantities planned, etc need to be clearly explained. Column Units of Equipment (#) : The planned or estimated number of units of equipment required for the action needs to be inserted in the column Column Estimated Cost per Unit of Equipmentt ( ) : The planned or estimated cost per unit of equipment in needs to the inserted Column Total ( ) : This column is filled in automatically calculating the estimated costs for the Equipment according to the data provided in the previous columns. An indicative view of the Equipment cost table in the JoB is provided in the following table: Table 6: Indicative JoB for Equipment Costs 5. Equipment Subtotal of Equipment Costs ,00 WP Action Equipment Category Brief description of the Equipment (type, purpose, quantities, etc) (Max 300 Characters) Units of Equipment (#) Estimated Cost per Unit of Equipment ( ) Total WP4 4.3 Spare parts/equipment for machines, tools 300 sensors for water quality measurement will be required for the planned experiments in the Pamvotis Lake. The specifications required and price lists are attached to the project proposal as an annex 300,00 62, ,00 WP5 5.1 Furniture, computer equipment 1 Server will be required for developing and operating the project portal. The specifications required and the price lists are attached to the project proposal as an Annex 1, , ,00 11

12 2.1.6 Investments-Infrastructure Column WP : In this column the respective Work Package needs to be Column Action : In this column the respective Action needs to be selected from the dropdown list. Column Investment-Infrastructure Category : There are 4 main categories of investments and infrastructure, where the different needs of the projects could be classified. These are: Elaboration of detailed design of works: This is the category where the studies regarding infrastructure planned are budgeted. This regards the studies that will be implemented during the lifecycle of the project or that have been performed during the Preparation phase of the project. For the latter, these costs will be acceptable only if they are within the eligible Programming period. Works: This is the category that needs to be selected for the actual construction or any other kind of works planned in the context of the project. Supervision of works: In case the supervision of the works is a distinctive activity in the overall construction works, this needs to be specified under this infrastructure category. Other (please specify): This category is for any other activity that comes under the investment-infrastructure budget line and cannot be covered by the previous options. Column Brief description of the Infrastructure Planned in the Action : In this section a brief description of the category and the specifications of the costs planned needs to be included. If the costs are deriving from a specific technical study, this needs to be stated and a copy of the study needs to be included as an annex to the Project Proposal Folder. Any other basic assumptions regarding the estimation of the costs justifying the sum to be declared must be also briefly stated. In case these cannot be described within the limit of 300 characters, a short explanation in a separate word file could be included as an annex to the Project Proposal Folder. Column Estimated Cost in the Action ( ) : The actual cost of the infrastructure declared by the partner for a specific action needs to be included. 12

13 Column Total ( ) : This column is filled automatically transferring the estimated costs for the Investments-Infrastructure according to the data provided in the previous column. An indicative view of the Investments-Infrastructure cost table in the JoB is provided in the following table: Table 7: Indicative JoB for Investments-Infrastructure Costs 6. Investments Infrastructure Subtotal of Investments Infrastructure Costs ,00 WP Action Infrastructure Category Brief description of the Infrastructure Planned in the Action (Max 300 Characters) Estimated Cost in the action ( ) Total WP3 3.1 Works The restoration of a monastery in the Municipality of Corfu is planned to take place between 01/10/ /05/2012. The technical study approved by the technical department justifying the costs is provided as an Annex in the Application Form , , Other Column WP : In this column the respective Work Package needs to be Column Action : In this column the respective Action needs to be selected from the dropdown list. Column Brief description of the Other Costs : In this section a brief description of the category and the specifications of the costs planned need to be included. This category regards the costs that could not be included in any of the other budget lines. Column Type of Unit : In this column the respective unit which best describes your cost type must be Column Quantity (#) : In this column the quantity of the material or the unit of the cost must be to be included. Column Cost per Unit ( ) : The cost per unit in must be included in the column. An indicative view of the Other cost table in the JoB is provided in the following table: 13

14 Table 8: Indicative JoB for Other Costs 7. Other Subtotal of Other Costs 400,00 WP Action Other Costs description (please specify and describe) (Max 300 Characters) Type of Unit Number of Units Cost per Unit ( ) Total WP5 5.1 For seminars, 200 notebooks are required to be distributed to participants of seminars (per notebook) other 200,00 2,00 400, The Summary Tables This section of the JoB includes the summary tables that calculate the overall project budget per Partner/Budget Line/Activity. All the tables are generated automatically by the figures included in the Partners Section and thus no other filling of information is required by the user. The Summary Tables are the following: Summary Partner per WP-BL: This sheet contains all the budget tables required in the Application form for each partner participating in the project. This table indicates the allocation per Budget line and Action for each partner. Total BL per Action: This table summarises the project budget per Budget line and Action. It corresponds to the Total Costs per Action / Budget Line in the Budget section of the Application Form. Total PP per Action: This table summarises the allocation of the partners into the different actions. It provides an overview of the project s balance in terms of partners contribution among the actions. Total PP per BL: This table summarises the allocation of the partners budget per budget line. It provides an overview of the project s balance in terms allocated costs into budget lines. Once the Partners section is correctly filled and all the Actions are duly included in the Budget line tables in each partner s sheet then all the details regarding the budget tables needed in the Application form are generated. 14

15 3 Printing the JoB for the Project proposal Folder According to the rules of the 3rd Call, the JoB file must be included as a separate electronic file in the project proposal CD. As regards to the hard copy version, only the Partners section (PP1, PP2...PPn) sheets for each partner participating in the project are required to be printed and included in the Proposal folder. The printing margins are pre-defined in order to print each Budget line Table into one single A4 page. The maximum pages per partners that could be printed are 11 pages but the LPs are kindly requested to print and attach only the pages that are necessary and not any blank ones in order to reduce the size of the folder. Each one of the pages must be dully signed by the LP. 15