ANNEX III FINANCIAL and CONTRACTUAL RULES KEY ACTION 2

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1 ANNEX III FINANCIAL and CONTRACTUAL RULES KEY ACTION 2 I. INTRODUCTION This annex cmplements the rules applicable t the use f the grant under the different budget categries applicable t the Prject as specified in the Agreement. These clarificatins are cntained in sectin II. In sectin III, it specifies the rates applicable t the budget categries fr which unit cntributins apply as specified in Article II.16.2 f the Agreement. Sectin IV prvides an verview f the types f checks that the beneficiary may be subject t and the related supprting dcuments. II. COMPLEMENTARY FINANCIAL AND CONTRACTUAL RULES Key Actin 2 Strategic Partnerships A. Eligibility f activities The beneficiaries shall ensure that the activities undertaken with grant supprt fr the prject are eligible in accrdance with the rules set ut in the Erasmus+ Prgramme Guide. Activities undertaken that are nt cmpliant with the rules set ut in the Erasmus+ Prgramme Guide as cmplemented by the rules set ut in this Annex shall be declared ineligible by the NA and the grant amunts crrespnding t the activities cncerned shall be reimbursed in full. The reimbursement shall cver all budget categries fr which a grant was awarded in relatin t the activity that is declared ineligible. The eligible minimum duratin f mbility activities specified in the Prgramme Guide is the minimum duratin f the activity excluding time fr travel. B. Eligibility f expenses 1. General Expenses will be cnsidered nly fr the budget categries fr which funding is awarded by the NA as specified in Annex II. Budget transfers shall respect the limits set in Article I.3.2 f the Agreement. N budget transfer is allwed t a budget categry fr which n grant was requested in the grant applicatin r fr which n grant was awarded by the NA as specified in Annex II. The nly exceptin refers t the budget categry "special needs supprt" t which a budget transfer may take place als in the case that n grant supprt was requested in the grant applicatin. 1

2 2. Prject management and implementatin The beneficiaries shall implement the activities and prduce the utputs t be cvered frm this budget categry as applied fr in the grant applicatin and as apprved by the Natinal Agency in the Agreement. The beneficiaries shall agree n the distributin f the amunt between them depending n their respective wrklad and cntributin t the prject activities and results. The crdinatr shall reprt n the prject activities and results n behalf f the Prject as a whle. 3. Transnatinal prject meetings The crdinatr shall reprt n the number f participatins in transnatinal prject meetings in the Mbility Tl. Fr each participatin, the name f the participant, the places f rigin and venue will be recrded, and determine the distance band n the basis f the n-line distance calculatr. Mbility Tl will calculate the grant amunt autmatically n the basis f the applicable unit cst. By default, the place f rigin is understd as the place where the sending rganisatin is lcated and the place f venue as the place where the receiving rganisatin is lcated. If a different place f rigin r venue is reprted, the beneficiary shall prvide the reasn fr this difference in Mbility Tl. In all cases, the beneficiaries shall be able t demnstrate a frmal link with the persns participating in transnatinal prject meetings, whether they are invlved in the Prject as staff (whether n a prfessinal r vluntary basis) r as learners f the beneficiary rganisatins. In rder t maximise the impact f the prject n the rganisatins participating in the prject, the venue f transnatinal prject meetings shall be in the lcality f the respective beneficiary as specified in the grant applicatin and apprved by the Natinal Agency. Unless already freseen in Annex I as apprved by the Natinal Agency, exceptins t this rule have t be justified by the beneficiary and frmally apprved by the NA prir t the related meeting. Participatin in Transnatinal prject meetings taking place in the cuntry f the Beneficiary is eligible under this budget categry, prvided that the activities invlve participants frm Prject beneficiary rganisatins frm at least tw different Prgramme Cuntries and that the distance between the place f departure and place f arrival as specified abve is at least 100 km fllwing the nline distance band calculatr. 2

3 4. Intellectual utputs The beneficiaries shall develp the intellectual utputs prpsed in the grant applicatin and as apprved by the NA in the Agreement. The crdinatr shall reprt n the activities undertaken and results prduced in Mbility Tl n behalf f the Prject as a whle. The crdinatr shall prvide dcumentary evidence f the prject results f the Prject as a whle, which shall be upladed at the latest at final reprt stage in the Disseminatin Platfrm. The crdinatr shall reprt in Mbility Tl the number f days f wrk per categry f staff fr each f the beneficiaries n the basis f time sheets kept t that effect per persn cperating directly n the develpment f intellectual utputs. Mbility Tl will calculate the grant amunt autmatically n the basis f the applicable unit csts fr the categry f staff and cuntry cncerned. T be cnsidered as "staff" fr the develpment f intellectual utputs, the persns have t be, either n a prfessinal r vluntary basis, invlved in educatin, training r yuth nnfrmal learning, and may include prfessrs, teachers, trainers, schl leaders, yuth wrkers and nn-educatinal staff. In all cases, the beneficiaries have t be able t demnstrate the frmal link with the staff member cncerned, whether the persn is invlved in the Prject n a prfessinal r vluntary basis. Nta bene: staff wrking fr a beneficiary n the basis f service cntract (e.g. translatrs, web designer etc.) are nt cnsidered as staff f the rganisatin cncerned. Their wrking time can therefre nt be claimed under "intellectual utputs" but may be eligible under "exceptinal csts" under the cnditins specified in the related sectin belw. The staff categry applicable t each persn has t be ne f the fur categries listed in sectin III f this Annex. In the case f staff wrking n a vluntary basis, the categry applicable des nt relate t the prfessinal prfile f the persn, but t the functin perfrmed by the persn in relatin t the develpment f the intellectual utput. The staff categries "manager" and "administrative staff" can be used nly if applied fr and apprved by the NA, as specified in Annex II. 5. Multiplier events The rganisatin f multiplier events is eligible nly if applied fr and apprved by the Natinal Agency in Annex II f the Agreement. In the case that the beneficiaries d nt develp the Intellectual utputs applied fr and apprved by the NA, the related Multiplier events will nt be cnsidered eligible fr grant supprt either. If the NA awarded supprt fr the develpment f several Intellectual utputs but the nly sme f them are ultimately realised, the NA will determine t which extent each f the related Multiplier events is eligible fr grant supprt. 3

4 Only participants frm rganisatins ther than the beneficiaries can be cunted in fr the number f persns n the basis f which the grant amunt is established. Multiplier events can take place nly in the Prgramme Cuntries in which the beneficiaries are lcated. 6. Transnatinal learning, teaching and training activities The crdinatr shall recrd all Transnatinal learning, teaching and training activities in the Mbility Tl. If necessary, the beneficiary may add ne day fr travel directly befre the first day f the activity abrad and ne day fr travel directly fllwing the last day f the activity abrad; these extra days fr travel will be cnsidered fr the calculatin f the individual supprt. In case n travel tk place, the crdinatr shall reprt that situatin accrdingly in Mbility Tl fr each participant cncerned. Fr the establishment f the distance band applicable, the crdinatr shall use the n-line distance calculatr available n the Cmmissin's website at By default, the place f departure is understd as the place where the sending rganisatin is lcated and the place f arrival as the place where the hsting rganisatin is lcated. If a different place f departure r arrival is reprted, the crdinatr shall prvide the reasn fr this difference in Mbility Tl. The crdinatr shall reprt fr each participant undertaking a learning, teaching r training activity abrad f mre than 2 mnths whether linguistic preparatin was undertaken with the supprt f the grant awarded fr linguistic supprt. Mbility Tl will calculate the grant amunts fr travel, individual supprt and linguistic supprt based n the applicable unit cst rates. Participants in the learning, teaching and training activities shall reprt n this activity via an n-line questinnaire prviding their feedback in terms f factual infrmatin and their appreciatin f the activity perid abrad, as well as f its preparatin and fllw-up. Such feedback will, hwever, nt be required fr activities f less than 2 mnths f pupils in schl educatin. Eligible Transnatinal learning, teaching and training activities are: Blended mbility cmbining shrt-term physical mbility (5 days t 2 mnths) with virtual mbility; Fr yuth: Lng-term mbility f yuth wrkers (2 t 12 mnths); Fr yuth: Shrt-term jint staff training events (5 days t 2 mnths). 4

5 Transnatinal training, teaching r learning activities must take place in the cuntries in which the beneficiaries are lcated. Hwever, activities f learners as well as lng-term activities f staff r yuth wrkers frm r t Partner Cuntries are nt eligible. Participatin f persns in Transnatinal learning, teaching and training activities taking place in their wn cuntry is eligible under this budget categry, prvided that the activities invlve participants frm beneficiary rganisatins frm at least tw different Prgramme Cuntries and that the distance between the place f departure and place f arrival as specified abve is at least 100 km fllwing the nline distance band calculatr. Eligible participants in Transnatinal learning, teaching and training activities are persns wh have a direct link with a beneficiary rganisatin in ne f the fllwing capacities, as fllws: Students registered in a participating HEI and enrlled in studies leading t a recgnised degree r ther recgnised tertiary level qualificatin, up t and including the level f dctrate (in Intensive Study Prgrammes and blended mbility activities); Apprentices, VET students, adult learners, and yung peple in blended mbility; Pupils f any age, accmpanied by schl staff (in shrt-term exchanges f grups f pupils); Pupils aged 14 r lder enrlled in full-time educatin at a schl participating in the Strategic Partnership (in lng-term study mbility f pupils); Prfessrs, teachers, trainers and educatinal and administrative staff emplyed at a participating rganisatin, yuth wrkers. In all cases, the beneficiaries shall be able t demnstrate the frmal link with the persns participating in Transnatinal training, teaching r learning activities, whether they are invlved in the Prject as staff (either n a prfessinal r a vluntary basis) r as learners. Fr yuth nly: Hwever, such frmal link is nt required fr yung peple participating in blended mbility and yuth wrkers participating in shrt-term staff training events. 7. Special needs supprt The crdinatr shall reprt in the Mbility Tl whether additinal grant supprt fr special needs supprt was used fr any f the participants with special needs. The crdinatr shall reprt in Mbility Tl the type f additinal expenses as well as the actual amunt f related additinal csts incurred. The use f Special needs supprt is nt limited t supprt participants with special needs taking part in Transnatinal learning, teaching and training activities, but applies t participants with special needs in any f the apprved Prject activities. 5

6 8. Exceptinal csts Exceptinal csts can cver nly the csts stipulated in Article II.16.4 f the Agreement. Grant supprt fr exceptinal csts can be claimed nly fr sub-cntracting f gds and services and depreciatin csts f equipment r ther assets purchase and fr a financial guarantee if required by the Agreement. Sub-cntracting f services is limited t services that cannt be prvided by the beneficiaries fr duly justified reasns. Equipment cannt include nrmal ffice equipment (such as PCs, laptps, printers, beamers, etc.) r equipment used by the beneficiaries fr their nrmal activities (such as equipment fr cmputer classes r training purpses that are part f the nrmal curriculum). The crdinatr shall reprt in the Mbility Tl the type f expenses and actual csts incurred fr exceptinal csts. The same type f csts cannt be claimed bth under grant items based n unit csts and grant items based n real csts incurred. In the case f equipment purchase, rental r lease nly the amunt crrespnding t the share f time f the use f the equipment fr the prject can be claimed. Cst related t the depreciatin f equipment r ther assets (new r secnd-hand) shall be calculated by reference t the cst recrded in the accunting statements f the beneficiary, prvided that the asset has been purchased in accrdance with Article II.9 and that it is written ff in accrdance with the internatinal accunting standards and the usual accunting practices f the beneficiary. Fr exceptinal csts, the crdinatr is required t prvide all supprting dcuments at final reprt stage. C. Grant reductin fr pr, partial r late implementatin Pr, partial r late implementatin f the Prject will be established by the NA n the basis f: The final reprt submitted by the crdinatr; The prducts and utputs prduced by the prject; If applicable, reprts frm individual persns taking part in Transnatinal learning, teaching and training activities. The NA may cnsider als infrmatin received frm any ther relevant surce, prving that the Prject is nt implemented in accrdance with the cntractual prvisins. Other surces f infrmatin may include mnitring visits, desk checks r n the spt checks undertaken by the NA. 6

7 The final reprt will be evaluated n the basis f quality criteria and scred n a ttal f maximum 100 pints. If the final reprt scres less than 50 pints in ttal, the NA will reduce the final grant amunt n the basis f pr, partial r late implementatin f the Prject even if all activities reprted were eligible and actually tk place. The final reprt, prducts and utputs will be assessed by the NA in cnjunctin with the reprts frm the mbility participants if any, using a cmmn set f quality criteria fcusing n: The extent t which the prject was implemented in line with the apprved grant applicatin The quality f activities undertaken The quality f the prducts and utputs prduced The learning utcmes and impact n participants The impact n the participating rganisatins In case f learning, teaching and training activities: the quality f the practical arrangements prvided in supprt f the mbility, in terms f preparatin, mnitring and supprt t participants during their mbility activity, the quality arrangements fr the recgnitin/validatin f the learning utcmes f participants The quality and scpe f the disseminatin activities undertaken The ptential wider impact f the prject n individuals and rganisatins beynd the beneficiaries A grant reductin based n pr, partial r late implementatin will be applied t the ttal final amunt f eligible expenses and will be f: 25% if the final reprt scres between 41 and 50 pints bth included; 50% if the final reprt scres between 26 and 40 pints bth included; 75% if the final reprt scres between 0 and 25 pints bth included. 7

8 III. Rates applicable fr cntributins t unit csts Key Actin 2 Strategic Partnerships 1. Prject management and implementatin Cntributin t the activities f the crdinating rganisatin: 500 EUR per mnth Cntributin t the activities f the ther participating rganisatins: 250 EUR per participating rganisatin per mnth Maximum amunt in the case f 10 Beneficiaries r mre: 2750 EUR per mnth fr the Prject as a whle 2. Transnatinal prject meetings Fr travel distances between 100 and 1999KM: 575 EUR per participant per meeting Fr travel distances f 2000 KM r mre: 760 EUR per participant per meeting Maximum amunt: EUR per year fr the prject as a whle Nta bene: the "travel distance" represents the distance between the place f rigin and the venue 8

9 3. Intellectual utputs Prgramme Cuntries Manager Teacher/Trainer /Researcher/ Yuth wrker Technician Administrative staff Amunt per day in EUR Denmark, Ireland, Luxemburg, Netherlands, Austria, Sweden, Liechtenstein, Nrway Belgium, Germany, France, Italy, Finland, United Kingdm, Iceland Czech Republic, Greece, Spain, Cyprus, Malta, Prtugal, Slvenia Bulgaria, Estnia, Cratia, Latvia, Lithuania, Hungary, Pland, Rmania, Slvakia frmer Yugslav Republic f Macednia, Turkey Partner Cuntries Manager Teacher/Trainer/Researcher/ Yuth wrker Technician Administrative staff Australia, Canada, Kuwait, Maca, Mnac, Qatar, San Marin, Switzerland, United States f America Andrra, Brunei, Japan, New Zealand, Singapre, United Arab Emirates, Vatican City State Bahamas, Bahrain, Equatrial Guinea, Hng Kng, Israel, Krea (Republic f), Oman, Saudi Arabia, Taiwan Amunt per day in EUR

10 Partner Cuntries Manager Teacher/Trainer/Researcher/ Yuth wrker Technician Administrative staff Afghanistan, Albania, Algeria, Angla, Antigua and Barbuda, Argentina, Armenia, Azerbaijan, Bangladesh, Barbads, Chile, Belarus, Belize, Benin, Bhutan, Blivia, Bsnia and Herzegvina, Btswana, Brazil, Burkina Fas, Burundi, Cambdia, Camern, Cape Verde, Central African Republic, Chad, China, Clmbia, Cmrs, Cng (Brazzaville), Cng (Kinshasa), Ck Islands, Csta Rica, Cuba, Djibuti, Dminica, Dminican Republic, East Timr, Ecuadr, Egypt, El Salvadr, Eritrea, Ethipia, Fiji, Gabn, Gambia, Gergia, Ghana, Grenada, Guatemala, Guinea (Republic f), Guinea-Bissau, Guyana, Haiti, Hnduras, India, Indnesia, Iran, Iraq, Ivry Cast, Jamaica, Jrdan, Kazakhstan, Kenya, Kiribati, Krea (DPR), Ksv, Kyrgyzstan, Las, Lebann, Lesth, Liberia, Libya, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Mauritania, Mauritius, Mexic, Micrnesia, Mldva, Mnglia, Mntenegr, Mrcc, Mzambique, Myanmar, Namibia, Nauru, Nepal, Nicaragua, Niger, Nigeria, Niue, Pakistan, Palau, Palestine, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Russian Federatin, Rwanda, Sama, Sa Tme and Principe, Senegal, Serbia, Seychelles, Sierra Lene, Slmn Islands, Smalia, Suth Africa, Sri Lanka, St. Lucia, St. Vincent and the Grenadines, St. Kitts and Nevis, Sudan, Suriname, Swaziland, Syria, Tajikistan, Tanzania, Thailand, Tg, Tnga, Trinidad and Tbag, Tunisia, Turkmenistan, Tuvalu, Uganda, Ukraine, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Yemen, Zambia, Zimbabwe Amunt per day in EUR

11 4. Multiplier events 100 EUR per lcal participant (i.e. participants frm the cuntry where the event is taking place) 200 EUR per internatinal participant (i.e. participants frm ther cuntries) Maximum EUR fr the prject as a whle 5. Transnatinal training, teaching and learning activities 5.a. Travel Fr travel distances between 100 and 1 999KM: 275 EUR per participant Fr travel distances f 2 000KM r mre: 360 EUR per participant Nta bene: the "travel distance" represents the distance between the place f rigin and the venue, whereas the "amunt" cvers the cntributin t the travel bth t and frm the venue. 5.b. Individual supprt Shrt-term activities Shrt term jint staff training events Shrt term activities fr learners (blended mbility, shrt term pupils' mbility, intensive prgrammes) up t the 14 th day f activity: 100 EUR per day per participant + between the 15 th and 60 th day f activity: 70 EUR per day per participant up t the 14 th day f activity: 55 EUR per day per participant + between the 15 th and 60 th day f activity: 40 EUR per day per participant Lng-term activities Lng term teaching r training assignments Lng term mbility f yuth wrkers up t the 14 th day f activity: B1.5 per day per participant + between the 15 th and 60 th day f activity: B1.6 per day per participant + between the 61 th day f activity and up t 12 mnths: B1.7 per day per participant 11

12 Lng term mbility f pupils B1.8 per mnth per participant Receiving cuntry Lng-term teaching r training assignments - mbility f yuth wrkers Lng-term activities f pupils in EUR per day 12 in EUR per mnth B1.5 B1.6 B1.7 B1.8 Belgium Bulgaria Czech Republic Denmark Germany Estnia Ireland Greece Spain France Cratia Italy Cyprus Latvia Lithuania Luxemburg Hungary Malta Netherlands Austria Pland Prtugal Rmania Slvenia Slvakia Finland Sweden United Kingdm frmer Yugslav Republic f Macednia Iceland Liechtenstein Nrway

13 Receiving cuntry Lng-term teaching r training assignments - mbility f yuth wrkers Lng-term activities f pupils in EUR per day in EUR per mnth Turkey c. Linguistic supprt Only fr lng-term activities as specified in 5.b. abve: 150 EUR per participant 13

14 IV. Prvisin f supprting dcuments In accrdance with Article II.27, the beneficiaries may be subject t checks and audits in relatin t the Agreement. Checks and audits aim at verifying whether the beneficiaries managed the grant in respect f the rules set ut in the Agreement, in rder t establish the final grant amunt t which the beneficiaries are entitled. T that effect, the beneficiaries may be subject t the fllwing types f checks: Final reprt check: NA check at final reprt stage undertaken at the NA premises in rder t establish the final grant amunt t which the beneficiaries are entitled. This type f check will be undertaken in all cases; Desk check: in-depth check f supprting dcuments at the NA premises, usually at r after final reprt stage, if the Agreement is included in the NA sample fr desk checks required by the Eurpean Cmmissin r if the NA included the Agreement fr a targeted desk check based n its risk assessment; On the spt check: check at the premises f the beneficiaries r at any ther relevant premise fr the executin f the Prject. The beneficiaries may be subject t an n the spt check if the Agreement is included in the NA sample fr n the spt checks required by the Eurpean Cmmissin r if the NA included the Agreement fr a targeted n the spt check based n its risk assessment. There are three types f pssible n the spt checks: On the spt check during actin: check undertaken during the implementatin f the Prject On the spt check after actin: check undertaken after the end f the Prject and usually after the final reprt check; Systems check: check f the beneficiary in rder t establish cmpliance with the cmmitments undertaken as a result f the EVS charter: nt applicable The table belw specifies the subject f the NA verificatin fr each budget categry under the different types f checks. The beneficiaries shall nte that the NA may request fr any type f check als supprting dcuments r evidence that are typically specified fr anther type f check in the table belw. In view f checks, the crdinatr shall supply supprting dcuments in riginal, including fr supprting dcuments frm the ther beneficiaries. In s far as any f the beneficiaries is legally nt authrised t send riginal dcuments fr final reprt r desk checks, the beneficiary cncerned may send a cpy theref instead. The NA shall return riginal supprting dcuments t the crdinatr upn its analysis theref. 14

15 Key Actin 2- Strategic Partnerships Budget categry Final reprt check Desk check On-the-spt check during actin On-the spt check after actin Prject management and implementatin Final reprt Prject results upladed in Disseminatin Platfrm Final reprt Supprting dcuments specified in Article II.16.2 Reality and eligibility f the activity and the participants Final reprt Supprting dcuments specified in Article II.16.2 Recrding f Prject expense in beneficiary accunts Transnatinal prject meetings Final reprt Final reprt Supprting dcuments specified in Article II.16.2 Reality and eligibility f the activity and the participants Final reprt Supprting dcuments specified in Article II.16.2 Recrding f Prject expense in beneficiary accunts Intellectual utputs Final reprt Prject results upladed in Disseminatin Platfrm Final reprt Supprting dcuments specified in Article II.16.2 Reality and eligibility f the activity and the participants Final reprt Supprting dcuments specified in Article II.16.2 Recrding f Prject expense in beneficiary accunts Multiplier events Final reprt Final reprt Supprting dcuments specified in Article II.16.2 Reality and eligibility f the activity and the participants Final reprt Supprting dcuments specified in Article II.16.2 Recrding f Prject expense in beneficiary accunts Transnatinal learning, teaching, training activities Final reprt Final reprt Supprting dcuments specified in Article II.16.2 Reality and eligibility f the activity and the participants Final reprt Supprting dcuments specified in Article II.16.2 Recrding f Prject expense in 15

16 Budget categry Final reprt check Desk check On-the-spt check during actin On-the spt check after actin beneficiary accunts Special needs supprt Final reprt Final reprt Supprting dcuments specified in Article II.16.4 Reality and eligibility f the activity and the participants Final reprt Supprting dcuments specified in Article II.16.4 Recrding f Prject expense in beneficiary accunts Exceptinal csts Final reprt Supprting dcuments specified in Article II.16.4 Final reprt Supprting dcuments specified in Article II.16.4 Reality and eligibility f the activity Final reprt Supprting dcuments specified in Article II.16.4 Recrding f Prject expense in beneficiary accunts 16