COST ELIGIBILITY CRITERIA AND BUDGET

Transcription

1 COST ELIGIBILITY CRITERIA AND BUDGET

2 3 FORMS OF SETTLEMENT OF COSTS real costs calculated in advance in project budget on basis of costs which will be actually incurred; relevant supporting documents shall be provided; flat-rate financing indirect (administrative) costs identified in advanced in project budget; methodology will be subject to JTS approval; no need of providing relevant supporting documents; lump sum - certain specific categories of eligible costs identified in advanced in project budget; threshold set; no need of providing relevant supporting documents.

3 GENERAL RULES ON COST ELIGIBILITY Eligible costs are costs actually incurred during the implementation period of the project. Any commitment for future delivery do not meet this requirement. Costs incurred should be paid before the submission of final reports. SERVICES AND WORKS Activities must be performed during the implementation period. SUPPLIES Items must be delivered and installed during the implementation period.

4 GENERAL RULES ON COST ELIGIBILITY E X C E P T I O N As an exception, costs related to preparation of the final report : expenditure verification, audit and final evaluation of the project, salaries of project management staff up to 3 months after the implementation period may be paid afterwards if they are listed in the final report together with the estimated date of their payment.

5 GENERAL RULES ON COST ELIGIBILITY

6 GENERAL RULES ON COST ELIGIBILITY E X C E P T I O N Costs are eligible after the grant contract is signed. The exact date of implementation period will be set out in the grant contract. By the way of exception, it is possible to incur some costs before signing the grant contract: preparatory costs - for activities related to the preparation of strong partnerships; within the framework of a retroactive grant. Only the projects with signed grant contracts could claim reimbursement of preparatory and retroactive costs. No grant may be awarded retroactively for projects already completed!!

7 RETROACTIVE AND PREPARATORY COSTS INFRASRTRUCTURE COMPONENT OTHER COSTS PREPARATORY COSTS grant may be awarded retroactively to cover preparation of studies and documentation related to infrastructure component only if they were incurred: after 8 December 2016 for beneficiaries from Poland after 1 January 2018 for beneficiaries from Russia. beneficiary have to demonstrate the need to start the project before the contract is signed other costs shall have not been incurred prior to the date of the submission of the Application Form to the JTS incurred after the publication of call for proposal; only travel and subsistence costs of the staff; do not exceed EUR per project.

8 DIRECT COSTS STAFF COSTS OTHER COSTS FINANCIAL, SERVICE COSTS EQUIPMENT SUPPLIES CONSUMABLES TRAVEL COSTS AUDITS, EVALUATION INFORMATION AND PROMOTION

9 STAFF COSTS Costs related to the project management staff (project coordinator, project manager, financial manager, project manager assistant etc) who are formally engaged to work on the project on: labour contract - full-time basis, labour contract - part-time basis: part - time with a fixed percentage of time dedicated to the project per month; part - time with a flexible number of hours worked on the project per month. contracts other than a labour contract.

10 STAFF COSTS FORM VALUE BUDGET LINES REPORTING Lump sum up to EUR one budget line for the whole project no need to provide financial documents for reporting purposes the beneficiaries will be obliged to possess the documents confirming employment of staff Real costs exceed EUR all the positions of management staff shall be indicated in the project budget in a separate line beneficiaries shall provide supporting documents and prove that the expenditures have been incurred

11 TRAVEL COSTS Budget sub-heading 2.1 Travel and accomodation 2.2 Preparation of strong partnership (LUMP SUM) Examples of eligible costs Cost of accommodation, daily allowance and/or meals of staff employed by the beneficiaries related to abroad and country missions. Cost of transportation related to abroad/country missions (e.g. bus tickets, train tickets, flight ticketseconomy class (first/business class is eligible just in exceptional duly justified cases), other travel tickets for the use of public transport (taxi is non-eligible), checked baggage, travel insurance, car insurance, fuel, parking fees and visa cost (if needed) of staff employed by the beneficiaries. Cost of transportation, visa, accommodation, daily allowance and/or meals of staff employed by the beneficiaries related to joint preparation of the project.

12 EQUIPMENT AND SUPPLIES Budget sub-heading 3.1 Purchase or rent of vehicles Examples of eligible costs Purchase or rent of vehicle (including rent of vehicle for missions), fuel to run vehicles, maintenance and repair of vehicles, replacement/spare parts for vehicles needed for the project, cost of insurance. 3.2 Furniture Furniture (including office furniture). 3.3 Computer equipment 3.4 Other (please specify) Desktop computers, laptops, tablets, monitors, keyboards, mice, printers, scanners, IT software, digital projectors, digital/video cameras, mobile phones (in duly justified cases), maintenance and repairs of computer equipment, replacement/spare material for computer equipment needed for the project. Laboratory equipment, machines, instruments, tools, exhibition equipment, chemicals for a research activity, other goods needed for the project.

13 SERVICES Budget sub-heading Examples of eligible costs 4.1 Technician staff Fees and other costs of external technician staff contracted for the project purpose. 4.2 Publications Publication of strategies, handbooks, research reports etc. not related to visibility actions. 4.3 Studies, research Evaluations (other than the evaluation of the project), external research, design plans, technical documentation (except when technical documentation is a subject of the grant awarded retroactively, in such a case the costs of technical documentation shall be included under the budget sub-heading 6. Infrastructure component), environmental impact assessment of an investment, investment feasibility study, other external expertise and services related to investments, travel and accommodation for service providers, etc. 4.4 External audit costs Cost of project expenditure verification. 4.5 Evaluation costs 4.5 Evaluation costs 4.5 Evaluation costs Evaluation of the project

14 SERVICES Budget sub-heading Examples of eligible costs 4.6 Translation, interpreters Translations not related to conferences, meetings and seminars. 4.7 Financial services 4.8 Costs of conferences/ seminars 4.9 Visibility actions Provision of guarantees by a bank or other financial institution, bank fees for opening and administrating the account(s) where the separate account is opened. Services related to organisation and implementation of events or meetings (e.g. rent of venue; catering, interpretation, external speakers), travel and accommodation for participants and speakers. Services on promotion, communication, publicity, information (e.g. design, edit, print, distribution of brochures, leaflets, publications, etc., publishing of promotion articles, inserts in newspapers, press releases, visibility items, etc.), website development Other (please specify) Notarial services, intellectual property rights, other services related to the project activities.

15 INFRASTRUCTURE COMPONENT Definition: Expenditures for financing of infrastructure and construction works Infrastructure and construction works also covers costs related to creation of infrastructure that do not fall into the scope of other budget lines. This includes costs for site preparation, delivery, handling, installation, renovation, and purchase of land or building, other costs related to planned works, e.g.: costs of supplies including purchase of fixed assets, costs of technical documentation if they were incurred before implementation of the project under the grant awarded retroactively, etc., when applicable. I M P O R T A N T!! Two stage projects (covering preparation of technical documentation and implementation of investment) will not be supported. However, costs of technical documentation can be awarded retroactively.

16 INDIRECT (ADMINISTRATIVE) COSTS Definition: Expenditure on office and administration costs flat-rate up to 7% of eligible direct costs per project, excluding costs of infrastructure component; must not include ineligible costs or costs already declared under another cost item or heading of the budget of the project; the calculation methodology shall be submitted along with the Application Form; as a rule the flat-rate funding in respect of indirect costs does not need to be supported by accounting documents.

17 INDIRECT (ADMINISTRATIVE) COSTS UTILITIES BANK CHARGES RENT ARCHIVES INDIRECT COSTS CLEANING POST PHONE LICENCES

18 NON ELIGIBLE COSTS debts and debt service charges (interest); provisions for losses or liabilities; costs declared by the beneficiary and already financed by the Union budget or federal/regional/local budget of the Russian Federation; purchases of land or buildings for an amount exceeding 10% of the eligible expenditure of the project concerned; exchange-rate losses;

19 NON ELIGIBLE COSTS duties, taxes and charges, including VAT, except where nonrecoverable under the relevant national tax legislation, unless otherwise provided in appropriate provisions negotiated with CBC partner countries; loans to third parties; fines, financial penalties and expenses of litigation; contributions in kind; other costs specified as ineligible in the budget heading description.

20 EXCHANGE RATE It is possible to choose the most appropriate exchange rates. The exchange rates published on the INFOREURO website is not obligatory; it is important to estimate the EUR/PLN and EUR/RUB exchange rates in the safest and most realistic way; the beneficiaries take an exchange rate risk and the exchange rate differences are not eligible.

21 Thank you for your attention! JOINT TECHNICAL SECRETARIAT POLAND-RUSSIA CROSS-BORDER COOPERATION PROGRAMME CENTER OF EUROPEAN PROJECTS 14 BARTOSZA GLOWACKIEGO STREET OLSZTYN, POLAND PHONE: