ANNEX III FINANCIAL AND CONTRACTUAL RULES I. RULES APPLICABLE TO BUDGET CATEGORIES BASED ON UNIT CONTRIBUTIONS

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1 2016_KA2_ Annex 3_EB.dcx ANNEX III FINANCIAL AND CONTRACTUAL RULES I. RULES APPLICABLE TO BUDGET CATEGORIES BASED ON UNIT CONTRIBUTIONS I.1 Cnditins fr eligibility f unit cntributins Where the grant takes the frm f a unit cntributin, the number f units must cmply with the fllwing cnditins: (a) the units must be actually used r prduced in the perid set ut in Article I.2.2 f the Special Cnditins; (b) the units must be necessary fr implementing the Prject r prduced by it; (c) the number f units must be identifiable and verifiable, in particular supprted by recrds and dcumentatin specified in this Annex. I.2 Calculatin and supprting dcuments fr unit cntributins A. Prject management and implementatin (a) Calculatin f the grant amunt: the grant amunt is calculated by multiplying the ttal number f mnths f the prject duratin by the unit cntributin applicable t the beneficiary, as specified in Annex IV f 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. (b) Triggering event: the event that cnditins the entitlement t the grant is that the beneficiary implements the activities and prduces the utputs t be cvered frm this budget categry as applied fr in the grant applicatin and as apprved by the Natinal Agency. (c) Supprting dcuments: prf f activities undertaken and utputs prduced will be prvided in the frm f a descriptin f these activities and utputs in the final reprt. In additin, utputs prduced will be upladed by the crdinatr in the Erasmus+ Prject Results Platfrm and, depending n their nature, available fr checks and audits at the premises f the beneficiaries. (d) Reprting: n behalf f the Prject as a whle, the crdinatr shall reprt n the final distributin f funds and n undertaken activities and results. B. Transnatinal prject meetings (a) Calculatin f the grant amunt: the grant amunt is calculated by multiplying the ttal number f participatins by the unit cntributin applicable, as specified in Annex IV f the Agreement. 1

2 2016_KA2_ Annex 3_EB.dcx 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. (b) Triggering event: the event that cnditins the entitlement t the grant is that the participant has actually participated in the transnatinal prject meeting and undertaken the reprted travel. (c) Supprting dcuments: - Fr travel taking place between the sending rganisatin and the receiving rganisatin: prf f attendance f the activity in the frm f a declaratin signed by the receiving rganisatin specifying the name f the participant, the purpse f the activity, as well as its starting and end date; - In case f travel frm a place different than that where the sending rganisatin is lcated and/r travel t a place different than that where the receiving rganisatin is lcated which leads t a change f distance band, the actual travel itinerary shall be supprted with travel tickets r ther invices specifying the place f departure and the place f arrival. - Prf f attendance f the transnatinal prject meeting in the frm f a participants list signed by the participants and the receiving rganisatin specifying the name, date and place f the transnatinal prject meeting, and fr each participant: name, address and signature f the persn, name and address f the sending rganisatin f the persn; - Detailed agenda and any dcuments used r distributed at the transnatinal prject meeting. (d) Reprting: - The crdinatr shall reprt n the venue f the meeting, the date and the number f participants. - 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. C. Intellectual utputs (a) Calculatin f the grant amunt: the grant amunt is calculated by multiplying the number f days f wrk perfrmed by the staff f the beneficiaries by the unit cntributin applicable per day fr the categry f staff fr the cuntry in which the beneficiary cncerned is established, as specified in Annex IV f the Agreement. 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. 2

3 2016_KA2_ Annex 3_EB.dcx - Staff csts fr managers and administrative staff are expected t be cvered already under the "Prject management and implementatin" budget item. These csts can be used under the "Intellectual Outputs" budget item nly if applied fr and apprved by the NA, as specified in Annex II. (b) Triggering event: the event that cnditins the entitlement t the grant is that the intellectual utput has been prduced and that it is f an acceptable quality level, as determined by the evaluatin f the NA. (c) Supprting dcuments: - prf f the intellectual utput prduced, which will be upladed in the Erasmus+ Prject Results Platfrm and/r, depending n its nature, available fr checks and audits at the premises f the beneficiaries; - prf f the staff time invested in the prductin f the intellectual utput in the frm f a time sheet per persn, identifying the name f the persn, the categry f staff in terms f the 4 categries specified in Annex IV, the dates and the ttal number f days f wrk f the persn fr the prductin f the intellectual utput. - prf f the nature f the relatinship between the persn and the beneficiary cncerned (such as type f emplyment cntract, vluntary wrk, etc.), as registered in the fficial recrds f the beneficiary. In all cases, the beneficiaries must 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. Staff wrking fr a beneficiary n the basis f service cntract (e.g. translatrs, web designer etc.) is 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. (d) Reprting: - On behalf f the Prject as a whle, the crdinatr shall reprt n the activities undertaken and results prduced. The crdinatr shall include infrmatin n the start and end date and n the number f days f wrk per categry f staff fr each f the beneficiaries cperating directly n the develpment f intellectual utputs. D. Multiplier events (a) Calculatin f the grant amunt: the grant amunt is calculated by multiplying the number f participants frm rganisatins ther than the beneficiary and ther prject partner rganisatins as specified in the Agreement by the unit cntributin applicable per participant, as specified in Annex IV f the Agreement. (b) Triggering event: the event that cnditins the entitlement t the grant is that the multiplier event has taken place and that it is f an acceptable quality level, as determined by the evaluatin f the NA. 3

4 2016_KA2_ Annex 3_EB.dcx (c) Supprting dcuments: - Prf f attendance f the multiplier event in the frm f a participants list signed by the participants specifying the name, date and place f the multiplier event, and fr each participant: name, address and signature f the persn, name and address f the sending rganisatin f the persn; - Detailed agenda and any dcuments used r distributed at the multiplier event. (d) Reprting: - On behalf f the Prject as a whle, the crdinatr shall reprt n the descriptin f the multiplier event, the intellectual utputs cvered, the leading and participating rganisatins, the venue f the meeting and the numbers f lcal and internatinal participants - 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 nly sme f them are ultimately realised, the NA shall determine t which extent each f the related Multiplier events is eligible fr grant supprt. E. Learning, teaching and training activities (a) Calculatin f the grant amunt: the grant amunt takes the frm f a unit cntributin twards the travel, individual supprt and linguistic supprt. It is calculated as fllws: - Travel: the grant amunt is calculated by multiplying the number f participants by the unit cntributin applicable t the distance band fr the travel, as specified in Annex IV f the Agreement; fr the establishment f the distance band applicable, the crdinatr shall use the n-line distance calculatr available n the Cmmissin's website at - Individual supprt: the grant amunt is calculated by multiplying the number f days/mnths per participant, including accmpanying persns staying up t 60 days, by the unit cntributin applicable per day/mnth fr the type f participant and fr the hst cuntry cncerned, as specified in Annex IV f the Agreement. In the case f incmplete mnths fr activities exceeding 2 mnths, the grant amunt is calculated by multiplying the number f days f the incmplete mnth by 1/30 f the unit cntributin per mnth. 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. - Linguistic supprt: the grant amunt is calculated by multiplying the ttal number f participants receiving linguistic supprt by the unit cntributin applicable, as specified in Annex IV f the Agreement. 4

5 2016_KA2_ Annex 3_EB.dcx - Supprt t participants in Learning, teaching and training activities taking place in their wn cuntry is eligible, 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. - In all cases, the beneficiaries must 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. (b) Triggering event: - Travel: the triggering event fr the entitlement t the grant is that the participant has actually undertaken the reprted travel. - Individual supprt: the event that cnditins the entitlement t the grant is that the participant has actually undertaken the activity. - Linguistic supprt: the triggering event fr the entitlement t the grant is that the participant has undertaken an activity exceeding 2 mnths and that the persn has actually undertaken language preparatin in the language f instructin r f wrk. (c) Supprting dcuments: (i) Travel - Fr travel taking place between the sending rganisatin and the receiving rganisatin: prf f attendance f the activity in the frm f a declaratin signed by the receiving rganisatin specifying the name, the address f the participant, the purpse f the activity, as well as its starting and end date; - In exceptinal cases f travel frm a place different than that where the sending rganisatin is lcated and/r travel t a place different than that where the receiving rganisatin is lcated which leads t a change f distance band, the actual travel itinerary shall be supprted with travel tickets r ther invices specifying the place f departure and the place f arrival In duly justified exceptinal cases when the third party evidence cannt be prvided, the beneficiary and the receiving rganisatin can sign a declaratin specifying the place f departure and the place f arrival]. (ii) Individual supprt - Prf f attendance f the activity in the frm f a declaratin signed by the receiving rganisatin specifying the name f the participant, the purpse f the activity, as well as its start and end date; (iii) Linguistic supprt 5

6 2016_KA2_ Annex 3_EB.dcx - Prf f attendance f curses in the frm f a declaratin signed by the curse prvider, specifying the name f the participant, the language taught, the frmat and duratin f the linguistic supprt prvided, r - Invice fr the purchase f learning materials, specifying the language cncerned, the name and address f the bdy issuing the invice, the amunt and currency, and the date f the invice, r - In case the linguistic supprt is prvided directly by the beneficiary: a declaratin signed and dated by the participant, specifying the name f the participant, the language taught, the frmat and duratin f the linguistic supprt received. (d) Reprting: - The crdinatr shall reprt n the venue f all Transnatinal learning, teaching and training activities, the date and the number f participants. II. RULES APPLICABLE FOR THE BUDGET CATEGORIES BASED ON REIMBURSEMENT OF ACTUAL INCURRED COSTS II.1. Cnditins fr the reimbursement f actual csts Where the grant takes the frm f a reimbursement f actual csts, the fllwing cnditins shall apply: (a) (b) (c) (d) (e) (f) (g) (h) they are incurred by the beneficiary; they are incurred in the perid set ut in Article I.2.2.; they are indicated in the estimated budget set ut in Annex II r eligible fllwing budget transfers in accrdance with Article I.3.3; they are incurred in cnnectin with the Prject as described in Annex II and are necessary fr its implementatin; they are identifiable and verifiable, in particular are recrded in the beneficiary's accunting recrds and determined accrding t the applicable accunting standards f the cuntry where the beneficiary is established and with the beneficiary's usual cst accunting practices; they cmply with the requirements f applicable tax and scial legislatin; they are reasnable, justified, and cmply with the principle f sund financial management, in particular regarding ecnmy and efficiency; they are nt cvered by a unit cntributin as specified in Sectin I f this Annex. 6

7 2016_KA2_ Annex 3_EB.dcx II.2. Calculatin f actual cst A. Special needs supprt (a) Calculatin f the grant amunt: the grant is a reimbursement f 100% f the eligible csts actually incurred. (b) Eligible csts: csts directly related t participants with disabilities and accmpanying persns beynd the 60 th day f stay and that are additinal t csts supprted by a unit cntributin as specified in Sectin I f this Annex. (c) Supprting dcuments: invices f the actual csts incurred, specifying the name and address f the bdy issuing the invice, the amunt and currency, and the date f the invice. B. Exceptinal csts (a) Calculatin f the grant amunt: the grant equals the reimbursement f 75% f the eligible csts actually incurred with a maximum f per prject excluding the csts f a financial guarantee if required by the Agreement; and f 80% f the eligible csts fr expensive travel csts f participants frm utermst regins and OCTs. (b) Eligible csts: - Sub-cntracting: sub-cntracting and purchase f gds and services in s far as applied fr by the beneficiary and in s far as apprved by the NA as specified in Annex II; - Financial guarantee: csts relating t a pre-financing guarantee ldged by the beneficiary where such guarantee is required by the NA, as specified in Article I.4.2 f the Agreement. - Csts f travel fr participants f utermst regins and OCTs fr which the standard funding rule des nt cver at least 70% f the eligible csts; - Cst related t the depreciatin csts f equipment r ther assets (new r secnd-hand) as recrded in the accunting statements f the beneficiary, prvided that the asset has been purchased in accrdance with Article II.10 and that it is written ff in accrdance with the internatinal accunting standards and the usual accunting practices f the beneficiary. The csts f rental r lease f equipment r ther assets are als eligible, prvided that these csts d nt exceed the depreciatin csts f similar equipment r assets and are exclusive f any finance fee. 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. (c) Supprting dcuments: - Sub-cntracting: invices f the actual csts incurred, specifying the name and address f the bdy issuing the invice, the amunt and currency, and the date f the invice. 7

8 2016_KA2_ Annex 3_EB.dcx - Financial guarantee: prf f the cst the financial guarantee issued by the bdy prviding the guarantee t the beneficiary, specifying the name and address f the bdy issuing the financial guarantee, the amunt and currency f the cst f the guarantee, and prviding the date and signature f the legal representative f the bdy issuing the guarantee. - Depreciatins csts: prf f the purchase, rental r lease f the equipment, as recrded in the beneficiary s accunting statements, justifying that these csts crrespnd t the perid set ut in Article I.2.2 and the rate f actual use fr the purpses f the Prject may be taken int accunt; - In the case f the csts fr travel fr participants frm utermst regins and OCTs, prf f payment f the related csts n the basis f invices specifying the name and address f the bdy issuing the invice, the amunt and currency, and the date f the invice. III. CONDITIONS OF ELIGIBILITY OF PROJECT ACTIVITIES a) The beneficiaries shall ensure that the activities f the prject fr which grant supprt was awarded are eligible in accrdance with the rules set ut in the Erasmus+ Prgramme Guide fr each Key Actin and each field. b) 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. c) The eligible minimum duratin f mbility activities specified in the Prgramme Guide is the minimum duratin f the activity excluding time fr travel. IV. RULES AND CONDITIONS FOR GRANT REDUCTION FOR POOR, PARTIAL OR LATE IMPLEMENTATION Pr, partial r late implementatin f the Prject may be established by the NA n the basis f: The final reprt submitted by the crdinatr; The prducts and utputs prduced by the prject; 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. 8

9 2016_KA2_ Annex 3_EB.dcx 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 belw 50 pints in ttal, the NA may 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. In the case f accredited rganisatins, if the NA cnsiders that the implementatin f the Prject des nt respect the quality cmmitment undertaken by the beneficiaries, the NA may in additin r alternatively impse the implementatin f an actin plan t ensure respect f the applicable quality and cmpliance requirements by the beneficiaries cncerned within a given timeframe. If the beneficiaries d nt implement the actin plan satisfactrily by the due date, the NA may withdraw the accreditatin f the beneficiaries cncerned. The final reprt, prducts and utputs will be assessed by the NA, 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 and their cnsistency with the prject bjectives The quality f the prducts and utputs prduced The learning utcmes and impact n participants The extent t which the prject prved t be innvative/cmplementary t ther initiatives The extent t which the prject prved t add value at EU level The extent t which the prject implemented effective quality measures as well as measures fr evaluating the prject's utcmes 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 may be applied t the ttal final amunt f eligible expenses and may be f: 25% if the final reprt scres at least 40 pints and belw 50 pints; 9

10 2016_KA2_ Annex 3_EB.dcx 50% if the final reprt scres at least 25 pints and belw 40 pints; 75% if the final reprt scres belw 25 pints. V. CHECKS OF GRANT BENEFICIARIES AND PROVISION OF SUPPORTING DOCUMENTS 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. A final reprt check shall be perfrmed fr all prjects. In additin, the prject may be subject t a further desk check r n-the-spt check if the prject Agreement is included in the NA sample required by the Eurpean Cmmissin r if the NA selected the Agreement fr a targeted check based n its risk assessment. Fr final reprt check and desk check, the crdinatr shall supply cpies f supprting dcuments t the NA (including supprting dcuments frm the ther beneficiaries), unless the NA makes a request fr riginals t be delivered. The NA shall return riginal supprting dcuments t the beneficiary upn its analysis theref. If the beneficiary is legally nt authrised t send riginal dcuments fr final reprt r desk checks, the beneficiary cncerned may send a cpy f the supprting dcuments instead. The beneficiaries shall nte that fr any type f check the NA may additinally request supprting dcuments r evidence that are typically specified fr anther type f check. The different checks shall include the fllwing: a) Final reprt check The final reprt check is undertaken at final reprt stage at the NA premises in rder t establish the final grant amunt t which the beneficiaries are entitled. The beneficiary shall submit t the Natinal Agency a final reprt thrugh Mbility Tl+ which will include the fllwing infrmatin n grant expenditure: Unit cntributins cnsumed fr budget categries: Prject management and implementatin Transnatinal prject meetings Strategic Partnerships fr Innvatin nly: Intellectual utputs Strategic Partnerships fr Innvatin nly: Multiplier events Travel Individual supprt Linguistic supprt 10

11 2016_KA2_ Annex 3_EB.dcx Actual csts incurred fr budget categry: Special needs supprt Actual cntributins incurred and supprting dcuments specified in Sectin II f this Annex fr budget categry: Exceptinal csts Prject results, by uplading them in the Erasmus+ Prject Results Platfrm as prvided in Article I.9.2. b) Desk check The desk check is an in-depth check f supprting dcuments at the NA premises that may be cnducted at r after the final reprt stage. Upn request, the beneficiary shall submit t the Natinal Agency the supprting dcuments fr all budget categries. c) On-the-spt checks On-the-spt checks are perfrmed by the NA at the premises f the beneficiaries r at any ther relevant premise fr the executin f the Prject. During n-the-spt checks, the beneficiary shall make available fr review by the Natinal Agency riginal supprting dcumentatin as specified fr final reprt and desk checks. There are tw types f pssible n-the-spt checks: On-the-spt check during prject implementatin This check is undertaken during the implementatin f the Prject in rder fr the Natinal Agency t verify directly the reality and eligibility f all prject activities and participants. On-the-spt check after cmpletin f the prject This check is undertaken after the end f the Prject and usually after the final reprt check. In additin t prviding all supprting dcumentatin, the beneficiary shall enable the Natinal Agency access t the recrding f prject expenses in the beneficiary accunts. 11