Financial rules in FP7

Transcription

1 Financial rules in FP7 Some basics - normal accounting and management principles - no special solutions for FP7 - necessary, economic - within contract period Direct costs = actual costs (accounting) (*) Indirect costs = flat rates or real indirect costs Time records!! (*) Exception: Marie Curie Actions have country specific fixed rates

2 Reimbursement rates per activity Activity RTD Demonstr. Management Other Univ 75% 50% 100% 100% Inst 75% 50% 100% 100% SME 75% 50% 100% 100% Ind 50% 50% 100% 100%

3 Project types reimbursement Collaborative projects Direct costs + Indirect costs 60% = = Total Costs Reimbursement of Total Costs - RTD activity: 75 % - Demonstration: 50 % - Management: 100% - Other activity: 100 % Coordination and Support Actions Direct costs + Indirect costs x % = = Total Costs Reimbursement of Total Costs (100%) - Direct Costs + Indirect costs 7 %

4 Novelties in FP 7 (Time frame: First projects to start in January 2008, first reporting in January 2009) Additional Cost is gone Eligible Cost -60 % flat rate oh & 75 % reimbursement (Collaborative Projects/RTD Activity) (Demon. 50%; Mgmnt 100 %; Other act. 100 %) ALL types of staff! -Management cost - no longer a 7 % limit negotiation - only financial and administrative management; RTD management in RTD activity -Audit certificate: fewer, almost none - only if cumulative contribution is > not mandatory at project end -Prefinancing -1 st instalment = 160 % of an average contribution per reporting period, minus 5 % of total contribution (goes to guarantee fund) -2 nd instalment = 1 st year s accepted contribution -etc - last instalment = 90 % of contribution minus what has already been paid

5 Shared cost ; RTD activities Eligible Cost Indirect cost /OH : -flat 60 % x dir. cost (not subcontr.) or: real overhead Direct costs Other direct costs Durable equipm.) ->Gross salary & social charges N.B. Official cost categories are, ; Other ( sub-categories project specific & traditional ) 75 (50) % Contribution All costs: - normal accounting principles - actual, necessary, economic - within project/accounting/period - actual hours => time records!!

6 Shared cost for CSA/ Coordination and Support Actions ; 100% reimbursement Indirect cost /OH : -flat 60 % x dir. cost (not subcontr.)!! OH payment = max 7%!! Other direct costs Direct costs EC contribution Total cost Durable equipm. - all types of staff charged as direct cost All costs: - normal accounting principles - actual, necessary, economic - within project/accounting/period Time records! Official cost categories:, Other direct costs ; ; Indirect costs ; others only project specific & traditional

7 FP6/ Additional Cost (oh 20 %) 100 % OH FP7 / Collaborative Project/RTD (oh 60 %) 75 % OH FP7 / CSA (oh 7 %) 100 % (Coordination and Support Actions OH FP7 / ERC (oh 20 %) 100 % (European Research Council) FP7 / Marie Curie (oh 10 %) 100 % OH OH

8 Shared cost ; RTD activities Additional Cost x 100 % Eligible Cost x 75 % Same reimbursement! = ( ) x ¾ =120 7:e ramprogrammet OH : 20 % x dir. cost (not subcontr.) Durable equipm. - temporary types of staff charged as direct cost Own resources: staff, overhead N.B. Official cost categories are, ; Other ( sub-categories project specific & traditional ) Direct costs Other direct costs Durable equipm. (>20 ksek) ->All types of staff charged as direct cost 75 % Contribution All costs: - normal accounting principles - actual, necessary, economic - within project/accounting/period - actual hours => time records!!

9 Shared cost for ERC projects Eligible Cost x 100 % OH : 20 % x dir. cost (not subcontr.) Durable equipm. - all types of staff charged as direct cost Direct costs Total cost = EC contribution Own resources: staff, overhead All costs: - normal accounting principles - actual, necessary, economic - within project/accounting/period Time records! N.B. Official cost categories are, Other direct cost ; ; others only project specific & traditional