Budget. Sapienza Università di Roma 11/12 Giugno 2012

Transcription

1 Budget Chiara Pocaterra Punto di Contatto Nazionale Tema 2 "Prodotti Alimentari, Agricoltura e Pesca e Biotecnologie" 7PQ Tema 5 "Energia" 7PQ Programma Euratom Sapienza Università di Roma 11/12 Giugno 2012

2 PART A A3.1: BUDGET BUILDING The coordinator fills in an A3.1 form per partner Funding scheme Indirect costs method of calculation Only the types of activities connected to the funding scheme are editable DIRECT COSTS

3 BUDGET BUILDING ELIGIBLE COSTS DIRECT COSTS INDIRECT COSTS Tot. ELIGIBLE COSTS

4 ELIGIBLE COSTS ELIGIBILITY CRITERIA To be considered eligible costs must be: ACTUAL(real and not estimated or budgeted) exception: average personnel costs!!! INCURRED BY THE BENEFICIARY IN ACCORDANCE WITH ITS USUAL ACCOUNTING AND MANAGEMENT PRINCIPLES (nationalaccounting rules; no specificaccounting system forfp7 projects) INCURRED DURING THE PROJECT DURATION exception: costs relating to final reports and audit certificates!!! USED FOR THE SOLE PURPOSES OF ACHIEVING THE PROJECT OBJECTIVES (essentialforthe project implementation; in a mannerconsistentwiththe principles of economy, efficiency and effectiveness) RECORDED IN THE ACCOUNT OF THE BENEFICIARY (and, in case ofany contribution from third parties, in the accounts of third parties) INDICATED IN ANNEX I TO THE GA

5 BUDGET BUILDING NON ELIGIBLE COSTS Identifiable indirect taxes, including Value Added Tax (VAT) Duties Interests owed Provisions for possible future losses or charges Exchange losses, cost related to return on capital, Costs declared or incurred, or reimbursed in respect of another Community project, (avoiding double funding!), Debt and debt service charges, excessive or reckless expenditure EXCEPTION: AIRPORT TAXES

6 DIRECT COSTS PERSONNEL Personnel directly hired by the beneficiary Both permanent and temporary employees CONDITIONS: The personnel must work under the sole technical supervision and responsibility of the beneficiary. Personnel costs should reflect the total remuneration: salaries plus social security charges (holiday pay, pension contribution, health insurance, etc.) and other statutory costs included in the remuneration. Personnel must be remunerated in accordance with the normal practices of the beneficiary

7 DIRECT COSTS SUB-CONTRATING Agreement between beneficiary and a third partyto carry out part of the work without the direct supervision of the beneficiary and not being hierarchically subordinate to the beneficiary Usually do not concern to core tasks, but to minor services (eg. printing, catering, ecc ) Cannot refer to coordination activities Have to be approved in the Annex I based on business conditions, "best value for money CERTIFICATION ON FINANCIAL STATEMENTS and ON METHODOLOGY ARE SUBCONTRACTING COSTS UNDER MANAGEMENT!

8 SUB-CONTRACTING CERTIFICATE ON FINANCIAL STATEMENT Only when cumulative requested contribution is > 375,000 (if project < 2 years, at the end of the project) example - Year 1 EC contribution= : No CFS because < Year2ECcontribution= :CFShastobe submitted(since > ) Year 3 EC contribution= : No CFS because <

9 OTHER DIRECT COSTS TRAVEL TRAVEL AND SUBSISTENCE ALLOWANCES FOR STAFF TAKING PART IN THE PROJECT ACTIVITIES FLAT RATES FOR SUBSISTENCE COSTS and ACCOMMODATION [based on the EC Decision ]: Optional use, only if foreseen in the call fiche 2 flat rates (daily allowance/accomodation) based on the Country no travel costs included (plane/train tickets), to be justified as usual available on CORDIS at ftp://ftp.cordis.europa.eu/pub/fp7/docs/flat-ratessubsistence_en.pdf

10 OTHER DIRECT COSTS DURABLE EQUIPMENT/CONSUMABLES EQUIPMENT Must be determined according to the beneficiary's usual accounting practice and each beneficiary must apply its usual depreciation system for durable equipment. Onlytheportionoftheequipmentusedontheprojectmaybecharged Depreciation is charged in each relevant periodic report Equipmentcanbechargedalsoifboughtbeforetheprojectstartdate CONSUMABLES can be claimed only if bought after the project start date

11 INDIRECT COSTS/OVERHEADS FLAT RATE Personnel Subcontracting Researcher from a third University who works in his University Researcher from a third University who works in the premises of the beneficiary Travel costs Equipment TOTAL DIRECT COSTS Calculationofindirectcostswhentheoptionof20%ischosen: (total direct costs) (subcontracting) (researcher who does not work in the premises of the beneficiary)= *20%= Calculationofindirectcostswhentheoptionof60%ischosen: *60%=

12 BUDGET BUILDING EC CONTRIBUTION 50%-75% 50% EC CONTRIBUTION 100% 17 novembre 2010, Università degli Studi di Udine

13 BUDGET BUILDING REIMBURSEMENT RATES Research and technological development activities:up to 50%of eligible costs. However, it can be up to 75% for: Non profitpublic bodies, secondary and higher education establishments and research organisations, SMEs, and Security related research (in certain cases) Demonstration activities (to prove the viability of new technologies, eg. testing of products such as prototypes): up to 50% Other activities* including management & training: up to 100% Frontier research actions (IDEAS): up to 100 % Coordination and support actions: up to 100% Training and career development of researchers actions (PEOPLE): up to 100% 17 novembre 2010, Università degli Studi di Udine

14 REIMBUSEMENT RATES OTHER ACTIVITIES Management activities(eg. reporting, distribution of Community financial contribution and its administration, etc ) Training activities Dissemination(eg. Establishment ofwebsite, presentationofthe project during conferences, scientific publication, etc ) Networking and coordination(e.g. organisation of a seminar for networking; meeting or travel for coordination purposes) Intellectualproperty(eg. filingand prosecutionofpatentapplications, includingpatentsearchesand legaladviceor the paymentofroyaltiestoa third party for intellectual property rights which are needed to implement the project) Studies on the socio-economic impact of foreground Promotion of the exploitation of project s foreground(eg. feasibility studiesforthe creationofspin-off, etc ) 17 novembre 2010, Università degli Studi di Udine

15 17 novembre 2010, Università degli Studi di Udine BUDGET BUILDING LUMP SUM

16 LUMP SUM ICPC COUNTRIES ICPC (International Cooperation Partner Countries) beneficiaries have got the option being reimbursed on the basis of eligible costs or lump-sums Lump-sum contribution per country income group Economy of the ICPC* Contribution (EUR/researcher/year) low-income low-middle income upper middle income *List of ICPC economies provided by Guide to Financial issues! 17 novembre 2010, Università degli Studi di Udine

17 ICPC LUMP SUM REIMBURSEMENT RATES Fundingscheme No profit public bodies, High Educationinstitutes, No profit research centres, SMEs Other organizations Collaborative project 75% 50% Network of excellence 75% 50% Coordination and support action Supportfor frontier research(erc) Research for the benefit of specific groups Supportfortraining and career development of researchers(marie Curie) 100% 100% 100% 100% 75% 50% 100% 100% 17 novembre 2010, Università degli Studi di Udine

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19 BUDGET BUILDING RECEIPTS Financial transfers or their equivalenttothe beneficiary from third parties Contributions in kind from third parties RECEIPTS if allocated to the beneficiary specifically for the project NO RECEIPTS if theiruseisat discretionofthe beneficiary s management Incomegeneratedbythe project RECEIPTS if generated by actions undertaken in carrying out the projectand fromthe sale ofassets purchasedunder the GA NO RECEIPTS if generated from the use of foreground resulting from the project

20 RECEIPTS EC CONTRIBUTION CALCULATION at final payment the Community financial contribution will take into account any receipts of the project if Community financial contribution + receipts for the project > eligible costs = reduction of EC contribution [example: Eligible costs: 100, EC contribution: 50, receipts: 50 = no impact Eligible costs: 100, EC contribution: 50, receipts: 20 = no impact Eligible costs: 100, EC contribution: 50, receipts: 60 = EC contribution will be reduced to 40]

21 PART A A3.2: BUDGET BUILDING Automatically generated following the submission of the A3.1 forms

22 PART B2.4 FINANCIAL RESOURCES FOCUS ON: -COST CATEGORIES(eg. % on total eligible costs) -ACTIVITY TYPE (% on total EC contribution) - Per WP/TASK? TABLES JUSTIFY COSTS For example: -PERSONNEL(eg. table of the PM average cost per partner) - TRAVEL (estimation of the number/costs of meeting, travel EU/extra EU) - SUBCONTRACTING (name of the supplier if available and justification) CHARTS SCHEMES

23 CONCLUSIONS ESTIMATION OF EFFORTS EC SURVEY ON ADMINISTRATIVE COSTS FOR MANAGING FP7 GRANTS Average time to find a suitable call for proposal: 10 hours but 1 hour (or less) for experienced participants Average time to build partnership: 16 hours per partner + meetings (if relevant) except when continuation of a previous project Average time coordinators spend to write the proposal: 190 hours, depending on experience and project size 17 novembre 2010, Università degli Studi di Udine