FRAMEWORK PARTNERSHIP AGREEMENT ANNEX II - HUMANITARIAN OPERATIONS BUDGET STANDARD FORMS. Guidelines

Transcription

1 EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR HUMANITARIAN AID -ECHO FRAMEWORK PARTNERSHIP AGREEMENT Annex II - Budget nomenclature Guidelines DRAFT Version FRAMEWORK PARTNERSHIP AGREEMENT ANNEX II - HUMANITARIAN OPERATIONS BUDGET STANDARD FORMS Guidelines These guidelines are drafted for information purposes only. They intend to provide a basis for a common interpretation of the standard formats of the FPA to both partners and ECHO staff. The guidelines do not replace nor supplement the General Conditions of the FPA. ECHO has the right to revise and update these guidelines at any time 1. PRINCIPLES RULING THE BUDGET Eligible costs and non eligible costs Budgets submitted by partners shall only contain costs eligible for Community funding. Article 15 of the General Conditions provides the criteria that should be applied in order to identify eligible costs. The same article provides a non-exhaustive enumeration of costs that can be considered eligible and of those that are ineligible. Other articles of the General Conditions, for instance article 7.6 and article 11.3, establish the ineligibility of certain costs in the event of non-respect of a given procedure. The ineligibility of costs in these cases will be declared in the process of approval of the final reports (narrative and financial) and may be also be mentioned in the external audit reports. 1 This version of the guidelines is based on the experience gained during the first months of implementation of the new FPA procedures. Modifications of the Annexes of the Framework Partnership Agreement, supporting documents or instructions do not require the signature of a new Framework Partnership Agreement. Future versions and updates of these guidelines can be identified by the version number that appears in the top right corner of the page. The version number identifies the date of production of the document. The first two digits identify the year, 05, the following two digits the month, 08, and finally the last two, the day, 08. A higher number will identify a more recent version. 1/29

2 Contributions in kind made by partners are considered eligible costs only for the amount incurred by the partner, and not in accordance with their value, article 15.7 of the General Conditions. Non-eligible costs can neither appear in the budget nor be considered to establish the contribution of the partner, or another donor, in case of cofinancing. Flexibility The budget of an operation evolves from the estimate submitted by the partner with the proposal (budget breakdown standard form) to the final financial report reflecting the real costs incurred by the partner. Partners have a responsibility for establishing responsibility to establish a realistic budget. Once the operation is underway, the real costs incurred by the partner should be reflected in the interim, narrative and financial and narrative reports. Where real costs are higher than estimated in the original budget this may justify an increase of the total budget. Where real costs are lower than estimated in the original budget, a reduction in the overall budget may be necessary, which will allow for the unused funds to be redeployed to other humanitarian operations. In cases of co-financing, based on the reports submitted by the partner, it is possible to modify the percentage of the community contribution to guarantee the amount included in the agreement. In both cases, these modifications require the signature of a supplementary agreement. However, most adaptations of the budget which arise following changes in the envisaged activities or even at the level of the sectors of intervention 2 can be made without prior authorisation from ECHO. The partner should nevertheless inform ECHO on the modifications. BUDGET STANDARD FORMS Annex II of the FPA contains the following standard forms: o Budget breakdown, to be annexed to the project proposal whenever submitting an application for funding; o Budget summary and financial plan, which will be annexed to the grant agreement as Annex II. This document is drafted by the Commission on the basis of the proposal and budget submitted by the partner; o Interim financial report; 2 See article 10.2 of the General Conditions and fact sheet on Modifications of Agreements. 2/29

3 o Breakdown of expenditure - Final financial report. The single form guidelines contain information concerning reporting obligations. Financial reports have to be sent whenever a narrative report is requested. BUDGET BREAKDOWN Humanitarian organisations have to submit the budget of the operation in the standard form Budget breakdown. This form is divided into four titles: Title 1: Goods and services delivered to the beneficiaries (direct costs ) Title 2: Support costs (direct costs) Title 3: Indirect costs 3 Title 4: Reserve (pro memoria) Titles are further divided into chapters, which correspond to sectors of intervention or types of expenditure. Chapters are themselves divided into articles. These different concepts correspond to the level of detail of 2, 4 and 6 digits in the form. The budget breakdown looks as follows: Title: 0.1 Goods and services delivered to beneficiaries Chapter: Food security Article: Basic food security The level of detail to be provided in a funding request depends on the type of operation. Operations presented within the framework of primary emergency or emergency decisions require a budget breakdown of up to 4 digits (titles and chapters). For operations presented in the frame of non-emergency and global plan decisions the level is 6 digits (Titles, Chapters and Articles). Whenever the funding request is presented with a level of 4 digits (budgets in the framework of primary emergency or emergency decisions), the interim financial report has to include a budget breakdown with a level of 6 digits. 3 In accordance with article a of the Implementing Rules to the Financial Regulation R. 2342/2002 the Community can contribute with a maximum 7% of the direct costs to the overheads of the humanitarian organisation. 3/29

4 Partners are not allowed to introduce new elements into the form (Titles, Chapters and Articles) when presenting a funding request or an interim financial report. However, partners have to provide a level of detail of 8 digits (elements) in the final financial report. They are free to establish the elements to include in the final report format. If necessary, partners can develop the level of detail in the budget breakdown further (10 digits) in order to have a better correspondence with their internal accounting. In any case, the system used must allow for the direct reconciliation of the costs declared with the accounts of the partner 4. To this end the different elements included in the final report must be accompanied by an accounting reference to the partner s accounts. The level of detail of the final report can look like this: Article: Basic food security Elements: Corn flour Vegetable oil n Sugar In all reports, the Initial column should never be changed during the whole lifetime of the operation. In the second Modified column, both unilateral changes (within the 15% limit) and changes in the framework of supplementary agreements have to be mentioned. Therefore all modifications (proposed or applied) should appear in this second column. Finally, the Actual budget column corresponds to committed expenses at the date of the report (not only expenses which have been paid). ESTIMATION OF THE BUDGET The estimation of the budget and the discussion of the financial contribution that could be provided by the European Community are two different processes. They should be carried out in an autonomous way and should not interfere with each other. Budgets should be presented with clear allocations of the main resources to activity sectors, based on and consistent with the narrative operation proposal (single form in particular sections 4.5.6, 4.9, 4.10, 6, 9 and 10.4), in which the partner must justify the amounts requested for each Title/Chapter/Article of the budget. The following types of costs can be included in the budget: 4 See article 17.1 of the General Conditions. 4/29

5 Direct costs, defined as costs to be incurred as a direct consequence of the operation or deriving directly from the requirements of the agreement. These costs should be included either in Title 01, "Goods and services delivered to the beneficiaries", or in Title 02, "Support costs". Administrative expenditure directly linked to the implementation of the operation, (i.e. they are generated by the operation itself), should be included in Title 02. Otherwise, if these costs would arise whether the operation is implemented or not, they shall be covered by the indirect costs, Title 03. The total of direct eligible costs of the operation is specified under art 3.1 of the financing agreement. Indirect costs, defined as the general recurring costs of running an organisation, for example rent, maintenance and utilities. These costs refer to expenditure not included in other parts of the budget. The Commission may consider eligible indirect costs up to 7% 5 of the whole amount of eligible direct costs of the operation (Article 15.5 of the General Conditions). Indirect costs are included in Title 03. Reserve (article 15.6 of the General Conditions). The inclusion of a contingency reserve in the budget of an operation is no longer possible, except in very exceptional cases and only in the framework of Primary Emergency or Emergency operations. In these cases, it is limited to a maximum of 5% of the eligible direct costs. Article 3.1 of the Special Conditions of the grant agreement specifies the estimated total eligible costs of the operation. These are the sum of direct costs, indirect costs and, when relevant, the reserve. Once the total budget of the operation has been established and the grant agreement signed, reporting by the partner organisation shall cover the whole of the operation, regardless of whether the operation is wholly financed or cofinanced by the Community. Article 3.2 of the Special Conditions of the grant agreement establishes the maximum contribution of the Community. The contribution is presented as an amount and as a percentage of the total eligible costs. Under normal circumstances and as a general rule, a minimum contribution by the partner or other donors of 20% of the total eligible costs is required in order for the operation to be considered co-financed. In practice, ECHO leaves the door open to exceptions to this general financial rule. 5 In accordance with article a of the Implementing Rules to the Financial Regulation R. 2342/2002 the Community can contribute with a maximum of 7% of the direct costs to the overheads of the humanitarian organisation. 5/29

6 ESTABLISHMENT OF THE FINAL AMOUNT OF THE COMMUNITY CONTRIBUTION In accordance with article 18 of the General Conditions, the Commission establishes the final amount of the Community contribution. The liquidation of financial obligations is based final narrative and financial report submitted by the partner. The final report can only include actual costs incurred by the partner and its implementing partners. The payment of the balance must be made within the deadlines established in article 16.4 of the General Conditions. This article identifies two different procedures before a payment is due meaning before the approval of the final narrative and financial reports: o Approval the final narrative report; o Verification of the payment request. These are successive processes, carried out by different units within ECHO: the geographical unit is responsible for the approval of the narrative report and the financial unit is responsible for the verification of the payment request. First, the geographical unit examines the final narrative report. The report can be rejected, expressly approved with or without remarks or tacitly approved if the Commission does not react within 45 days of its receipt. This is the only case in the General Conditions where the silence of the Administration amounts to tacit acceptance. The purpose of this examination is to verify the conformity of the report with the implementation of the operation and to establish the degree of achievement of the objective of the operation. This aspect is of paramount importance for the assessment of the cost-effectiveness of the operation. In addition, the geographical unit verifies whether the expenditure presented was necessary for carrying out the operation. In a second process, the financial unit controls the eligibility of expenditures included in the final financial report. This control is based on a number of checks that verify if expenditure: Complied with the principles of sound financial management; Has been incurred or committed during the period running from the date of eligibility of expenditure until the end of the implementing period of the operation. It should be noted that expenditure committed before the eligibility date has to be disbursed within the eligibility period of the operation; Is recorded in the partner s accounts, is identifiable, backed by originals and verifiable; Complies with the procurement procedures. 6/29

7 The total amount to be paid by the Commission can neither exceed the amount set in article 3.2 of the Special Conditions 6 nor the total eligible costs of the operation 7. When the total eligible costs at the end of the operation is lower than the figure that appears in article 3.1 of the Special Conditions, the financial contribution of the Commission may be limited to the amount resulting by multiplying the figure of the expenditure declared eligible by the percentage laid down in article 3.2. Finally, the Commission may reduce the grant contribution when the final assessment of the cost-efficiency and overall quality impact of the operation 8 does not correspond to the commitments of the partner in the proposal and no mitigating factors can be found. The reduction of the grant contribution will be made taking into account the level of achievement of the objective independently of the level of commitment of costs 9. BUDGET NOMENCLATURE As explained at the beginning of this note, eligible costs are a key concept of the budget. As long as costs are eligible, it is of minor importance if a given cost is not included in the correct chapter of the budget. Nevertheless, the budget nomenclature should allow the comparison of similar operations and the deduction of unit costs per beneficiary for certain types of interventions. To this end, it is essential that ECHO partners comprehend the meaning of the different concepts included in the budget in the same manner. The following pages provide details on the budget nomenclature and examples of costs to be included under each article. In the interim report, the column named Initial should never been changed during the whole lifetime of the operation. The amount that figures in this column is In the second column named Modified, both unilateral changes (in the limit of the 15%) and changes in the framework of a complementary agreement must be mentioned. All modifications (proposed or done) should appear in this column. The Committed budget column corresponds to committed expenses at the date of the report (not only expenses which have been paid). 6 Article 18.2 of the General Conditions 7 Article 18.4 of the General Conditions 8 whenever the relevant quality impact indicators have been included in the proposal and agreed by ECHO. 9 Article 18.6 of the Generali Conditions 7/29

8 Budget nomenclature Budget positions 01. Goods & services delivered to the beneficiaries GUIDELINES and EXAMPLES This Title includes all costs related to the purchase of goods and services directly delivered to the beneficiaries. This Title also includes all specific and necessary costs pertaining to transformation or preparation of goods and equipment to be distributed, for example sterilisation. Costs of personnel responsible for delivering the goods and services directly to the beneficiaries (for example a doctor providing care at a health centre) are included in this Title in chapter Costs for local transport, distribution and packaging, however, should be included in Title 2, Support Costs, chapter The purchase price of some items (like food items for instance) may include the international transport and related insurance costs. In this case, it will be included in the budgetary position corresponding to the goods purchased and the narrative report must clearly highlight this data and mention the "Incoterms" and all conditions relating to transport. Incoterms are standard trade definitions most commonly used in international sales contracts. All reductions or discounts to which the humanitarian organisation is entitled must be deducted from the eligible costs, especially in the case of refunds on exports. VAT and other taxes on the purchase of goods and services done by the humanitarian organisation in the European Union within the framework of an operation financed by ECHO are not eligible (Art 5 of the Humanitarian Aid Regulation). The humanitarian organisation is responsible for taking all necessary steps to be reimbursed by the relevant authorities of the Member State where the purchase has been made. This same principle applies in the country where the operation is carried out. If the humanitarian organisation can demonstrate that it has taken all necessary measures to recuperate indirect taxes with no result, ECHO may decide to consider these indirect taxes as eligible costs Food security This Chapter is intended to cover all items provided to the recipients aiming at improving humanitarian food security. International transport costs separate from the purchase price of these items must be included in chapter Costs related to calls for tender shall be included under the budget position where the purchase price of the food items is mentioned. Phytosanitary and hygienic controls carried out in the countries of operation, by the customs authorities, shall be included in the budgetary position where the purchase price of the food items is mentioned Basic food security Purchase of basic food items for distribution operations aimed at totally or partially of a specific target population over a given period of time. The food Purchase cost of corn, flour, oil, rice, beans, lentils 8/29

9 Budget positions Other food distribution GUIDELINES and EXAMPLES aid basket can vary between one or multiple dry commodities accounting for a variable caloric value per person. Purchase of food items to cover a specific need of a target population. Contrary to items mentioned in , these items do not cover basic daily food needs. Publication expenses of the call for tender, administrative expenses of the call Costs of the phytosanitary and hygienic controls and certificates. Distribution costs Fresh vegetables and food products. Food packages with a variety of items. Distribution costs Food for work Purchase of food. For each day of work, beneficiaries shall receive a fixed amount of food. In principle, work accomplished should be of public utility and of benefit to the community. Purchase or rent of equipment necessary to carry out this action. See examples in: and Ready-made meals, kitchen crockery, pots and pans, etc. For further instructions, see the fact sheet on cost-recovery schemes in humanitarian aid operations School feeding Purchase of food for preparation and consumption by the population attending school. Purchase or rent of equipment necessary to carry out this action Public canteens Purchase of food for preparation and consumption by the beneficiaries in public canteens. This is often targeting a specific group of beneficiaries. Purchase or rent of equipment necessary to carry out this action. See examples in: See examples in: This document may be found on the following web page: in support documents and guidelines. 9/29

10 Budget positions GUIDELINES and EXAMPLES Agricultural activities Exceptionally, the local transport costs of the distribution of ready-made meals could be included in this article. Purchase of goods and services to re-launch or improve farming and output, including rehabilitation of existing assets, construction of new equipment, in particular irrigation systems. This article also covers costs of livestock health support programmes, livestock feeding and restocking programmes. Seeds, fertilizers, tools, irrigation equipment, pumps, machines, etc. Building materials, cement, canalisations, conducts, etc Livestock Purchase of goods and services for stock breeding, including rehabilitation of existing assets or construction of new equipment Fisheries Purchase of equipments and assets for fishing and fisheries, including rehabilitation of existing assets and equipment and/or construction of new ones. Cows, sheep, livestock Building materials, medicines Vaccines, veterinary services, etc. Nets, hooks, motorboats, detached pieces, Training, local capacity building Other Food Security Equipment, tools and service contracts for training and local capacity building of target population in the above specified sector. Service contracts are aimed at trainers or technicians who do not fall within the "staff" category during the training period. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered as staff and not benefiting from service contracts). Purchase of goods and services related to activities that do not fall within those mentioned above. 11. Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts. Daily workers directly involved in this sector s activities Incentives 10/29

11 01.02 Water and sanitation This Chapter is intended to cover expenses necessary for setting up drinking water or other water supplies, sanitation, systems for handling sewage and waste, particularly organic waste. This Chapter also covers hygienic and cleaning products, jerry cans and water tanks Waste disposal and latrines Rural water sources Urban and municipal supply system Purchase of goods, equipment and services inter alia for treatment of waste water, waste (in particular organic waste) and for the creation of an environment respecting minimum hygiene standards, in particular the construction of latrines and evacuation of waste water. These costs relate to the construction of new equipment or systems and to the rehabilitation of existing equipment or systems (works contracts). Purchase of goods, equipment and services necessary for drinking water supply of rural population (wells, sources, drilling,, etc ). These costs relate to the construction of new equipment and to the rehabilitation of existing equipment (works contracts). Purchase of goods, equipment and services necessary for drinking water supply of urban centres (drilling, catchment, wells, pump station, distribution centre, etc ). These costs relate to the construction of new equipment and to the rehabilitation of existing equipment (works contracts). Building materials, ducts, services for digging canalisations, containers for waste, machines rent, analyses, cost of maintenance and cleaning teams Building materials, pumps, jerry cans, wells, water trucks, analyses, soil surveys, well-digging, cleaning and disinfection of wells. See Water treatment Purchase of goods, equipment and services necessary for water quality treatment and analysis before (ECHO 6 and ECHO 3) consumption (treatment centre, chloration centre, hygiene and maintenance products, etc ). Chlorine, cleaning products, analyses, building material, filters Training, local capacity building These costs relate to the construction of new equipment or to the rehabilitation of existing equipment (works contracts). Equipment, tools and service contracts for training and local capacity building of target population in the above specified sector. Service contracts are aimed at trainers or technicians who do not fall within the category "staff" during the training period. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered "staff" and not benefiting from service contracts). Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts. 11/29

12 Other Water and sanitation Purchase of goods and services related to activities that do not fall within those mentioned above. Emergency water trucking Daily workers directly involved in this sector s activities Incentives Health This Chapter is intended to cover all supplies and services (medicines, vaccines, medical supplies, medical equipment and training) aimed at improving the health of the beneficiaries. Services, medicines and medical equipment must in all cases comply with the legislation of the country of operation and with the minimum standards set by the WHO, when applicable Primary health care Secondary health care General health care: primary and secondary Emergency health care Purchase of medical goods and services to be specifically used at this health level (First level of reference: the principal vehicle for the delivery of First contact care with people taking action to improve health at the most local level of a country's health system) Purchase of medical goods and services to be specifically used at this health level (second level of reference: Specialized ambulatory medical services and commonplace hospital care. Access is often via referral from primary health care services). Purchase of medical goods and services, whenever the operation does not target a specific reference level. Purchase of medical goods and services in the framework of an emergency operation that does not use local structures (no longer operational), and where lives are directly at risk Medicines, medical tools and equipment. See See Medicines, medical tools and equipment, mobile structures, tents, field hospitals, power generators, hygiene and cleaning products Epidemics Purchase of medical goods and services aimed at fighting specific epidemics. Epidemics are defined as a widespread occurrence of a disease affecting many persons simultaneously in a community area, often with live threatening consequences). Vaccines, refrigeration equipment, services costs of vaccination 12/29

13 Drugs supply Purchase and distribution of medical goods without specific support as for their use, support Support to a geographically limited distribution system of drugs and medical supplies with a variable degree of technical input and supervisory function). Medicines, medical tools and equipment. Distribution costs Routine vaccination Support of specialised institutions Disabled population Health education and training Purchase of medical goods and services specifically aimed at one or more immunization programmes Purchase of medicines, medical tools, equipment and services exclusively aimed at specialised centres for the treatment of specific pathologies. Purchase of medical goods and services and all other equipment specifically aimed at treating disabled people, when this is not done through a specialised centre (see ) Purchase of goods and services aimed at awareness raising of target populations on health and hygiene problems, in particular water quality, personal hygiene, disease protection. Vaccines, refrigeration equipment, services costs of vaccination Medicines, medical tools and equipment, prosthesis, etc Prosthesis, support equipment, chairs, hygiene and cleaning products, costs related to re-education,, etc. Posters, leaflets, radio and TV broadcasts, public rooms, paper, demo material Family planning Purchase of goods and services aimed at awareness-raising of target populations on family planning and contraceptive methods. See Contraceptives AIDS and STD Purchase of goods and services specifically aimed at fighting these diseases. See Medicines, medical tools and equipment Targeted control of endemic diseases Purchase of medical goods and services aimed at checking the progression of regional endemic diseases within a country (negative effects limitation). See Medicines, medical tools and equipment Psychosocial Purchase of goods and services for psychosocial activities, in particular for victims of physical or psychological violence during conflicts and/or displacement (often children and women). Post trauma rehabilitation can also be considered under this article. Costs of services for recreational activities, psychological support, drawing and painting material, music, theatre Rehabilitation of medical facilities Within activities of the above (1, 2, 3, 5, 7, 8, 9) health articles, purchase of goods and services for the rehabilitation of existing structures, including work contracts. 13/29

14 Training, local capacity building Equipment, tools and service contracts for training and local capacity building of target population in the above specified sector. Service contracts are aimed at trainers or technicians who do not fall within the category "staff" during the training period. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered "staff" and not benefiting from service contracts). Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts Other health Purchase of goods and services related to activities that do not fall within those mentioned above. Daily workers directly involved in this sector s activities Incentives Nutrition This Chapter is intended to cover any supply or service relating to the beneficiaries nutrition like the therapeutic feeding, supplementary feeding and nutritional complements or nutritional education Therapeutic feeding Supplementary feeding Supplementary and Therapeutic feeding Nutritional education Purchase of goods and services. Food, provision of specialised diet shall be prepared and consumed at a specialised centre. Purchase of goods and services. The additional provision of food supplies can be prepared and consumed at a specialised centre or at home in the event of dry feeding. Purchase of goods and services. This post shall be used when it is not possible to clearly distinguish between the two previous activities. Purchase of goods and services specifically aimed at educational campaigns on better nutritional habits or information of target populations on best nutritional practices. Food. Equipment, heater, crockery, pans, hygiene and cleaning products, service of specialised personnel not falling under or See See Posters, leaflets, publication expenses, radio and TV broadcasts, demo material 14/29

15 Surveys and monitoring Training, local capacity building Purchase of goods and services specifically aimed at nutritional surveys and monitoring of nutritional conditions, food availability and accessibility of target populations or monitoring of food availability and accessibility in a specific area. Equipment, tools and service contracts for training and local capacity building of target population in the above specified sector. Service contracts are aimed at trainers or technicians who do not fall within the category "staff" during the training period. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered "staff" and not benefiting from service contracts). Transport expenses, car, accommodation, meals Form preparation, database creation, measurement tools, costs of survey teams Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts Other nutrition Purchase of goods and services related to activities that do not fall within those mentioned above. Daily workers directly involved in this sector s activities Incentives Shelter This Chapter covers goods and services necessary to provide emergency shelter or resources for construction essential dwellings to be used in a semi-permanent basis Emergency shelter Post emergency/semi-permanent shelter Training, local capacity building Purchase of goods and services for the construction of emergency shelter or the necessary means to build these shelters. This is the type of shelter to be provided in primary emergency and emergency operations in particular and to be used on a temporary basis Purchase of goods and services aimed at supplying semi-permanent shelter. Shelter will be considered semi-permanent if it meets the 3 following criteria: 1. Foundations; 2. Structural support; 3. Rigid roof. This type of shelter is provided in non-emergency operations. Equipment, tools and service contracts for training and local capacity building of target population in the above specified sector. Service contracts are aimed at trainers or technicians who do not fall within the category "staff" during the Plastic sheaths, wood, wood panels, plastic items, tools, nails, tents, boards, ground preparation (in refugee camps) Tool kits, building material, wooden boards, cement, roofing Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, 15/29

16 training period. service contracts with experts. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered "staff" and not benefiting from service contracts) Other shelter Purchase of goods and services related to activities that do not fall within those mentioned above. Daily workers directly involved in this sector s activities Incentives Non food items This Chapter is intended to cover basic necessities other than those related to nutritional needs: clothing, blankets, cooking kits, etc Domestic items Purchase of goods aimed at responding to basic needs other than those related to nutritional needs or items not specifically identified below. Garments, shoes, blankets, mattresses, heater, kitchen tools, buckets, pans, candles Heating and cooking fuel Purchase of goods and services aimed at supplying heating and cooking fuel. This includes the rehabilitation of existing systems or the construction of new ones (coal, wood, petrol cookers, and the necessary fuel, central heating systems, etc.). Wood, coal, petrol Survival items Purchase of items aimed at responding to basic essential needs, other than those related to food.. Mosquito nets, matches, plastic sheaths, blankets, water containers, hygienic material, etc Items or kits provided in the context of an acute significant displacement. It does not include food items Hygiene items Purchase of items aimed at responding to basic needs related to personal hygiene. Soap, toothpaste, toothbrushes, shampoo, diapers, towels, etc Educational items Resettlement items Purchase of items aimed at responding to basic educational needs. Purchase of goods aimed at allowing the displaced population to re-settle in their homeland and provided in the context of a resettlement programme. Books, notebooks, pencils, pens, rucksacks, paper, chairs, desks, boards Tool kits, building material, blankets, cookers, coal, wood, petrol, small agricultural kit, mattresses, jerry cans, etc. 16/29

17 Training, local capacity building Other non food items Equipment, tools and service contracts for training and local capacity building of target population in the above specified sector. Service contracts are aimed at trainers or technicians who do not fall within the category "staff" during the training period. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered "staff" and not benefiting from service contracts). Purchase of goods and services related to activities that do not fall within those mentioned above. Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts. Daily workers directly involved in this sector s activities Incentives Rehabilitation This Chapter covers the expenditure on short term rehabilitation and reconstruction work, especially on infrastructure and equipment intended to facilitate the arrival of relief, to prevent the impact of the crisis from worsening and to start helping those affected to regain a minimum level of self-sufficiency Permanent shelter Educational facilities Purchase of goods, services and works aimed at providing the target resettling population with permanent shelter, the means to build permanent shelter or to rehabilitate old buildings. Purchase of goods, services and works aimed at rehabilitating educational structures. Tool kits, building materials, services of building teams, engineers, architects See Social services Purchase of goods and services in order to provide social services at community level Self-sufficiency Purchase of goods and services aimed at allowing beneficiaries to gain a minimum level of self-sufficiency in order to sustain their families. These activities are different from those under (Food security: i.e. agriculture, stockbreeding and fishing). Data collection, documents delivery, etc. Tool kits, carpentry, mechanics, plumbery, tailoring, painting Local capacity building/training Equipment, tools and service contracts for training and local capacity building of target population in the above specified sectors. Service contracts are aimed at trainers or technicians who do not fall within the category staff during the training period. Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts. 17/29

18 Other rehabilitation Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered staff and not benefiting from service contracts). Purchase of goods and services related to activities that do not fall within those mentioned above. Daily workers directly involved in this sector s activities Incentives Disaster preparedness and mitigation This Chapter covers all DIPECHO works, goods and services aimed at natural disaster preparedness and prevention like infrastructure support, mitigation works, mapping and data computerisation, education, development of early warning systems. Works within the framework of DIPECHO should have exclusively a role model purpose Infrastructure support Advocacy and public awareness raising Purchase of goods and services aimed at providing support to existing infrastructures. These can be aimed at protecting populations in case of disasters and/or prevent disasters and/or limit damages (existing infrastructure rehabilitation, construction of new infrastructures with an exclusive role model purpose). Identified priorities within updated contingency plans should be respected. Purchase of goods and services aimed at informing and raising awareness of the local population in the framework of disaster prevention and preparedness. Basic infrastructures within contingency plans: shelters, evacuation systems, water supply systems, evacuation schemes, bridges, Posters, leaflets, radio and TV broadcasts, web pages, rooms rent, paper, demo material, conferences Mitigation works Purchase of goods and services aimed at protecting populations in case of disasters and/or prevent disasters or limit damages (existing infrastructures rehabilitation, construction of new ones only with a role model purpose). Protection dams, barrage walls, reinforcement of infrastructures along seismic principles Mapping and data computerization Purchase of goods and services for mapping and data computerization in the framework of disaster prevention and preparedness. Maps, topographic surveys Education Purchase of goods and services aimed at educating the beneficiaries in the field of disaster prevention and preparedness. These activities go well beyond the scope of those envisaged under Early warning systems Purchase of goods and services for implementing early warning systems in the field of disaster prevention and preparedness. Different kinds of detectors, computerised systems. 18/29

19 Research and dissemination Facilitation of coordination Institutional strengthening Local capacity building/training Purchase of goods and services for studies, research and dissemination of results. Purchase of goods and services aimed at implementing a coordination system, at facilitating co-ordination within the framework of disaster prevention and preparedness or of interventions after disasters. Purchase of goods and services to strengthen capacities of local institutions in the field of disaster prevention and preparedness. Equipment, tools and service contracts for training and local capacity building of target population in the above specified sectors. Service contracts are aimed at trainers or technicians who do not fall within the category "staff" during the training period. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered "staff" and not benefiting from service contracts). Risk analysis studies, risk analysis and evaluation, publications, leaflets, etc. Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts Other DIPECHO Purchase of goods and services related to activities that do not fall within those mentioned above. Daily workers directly involved in this sector s activities Incentives Special Mandates The expenses under this post are linked exclusively to the execution of mandates of international organisations (in particular ICRC, IFRC and UN Agencies). All types of expenditure related to title 01, including personnel, can be encoded under one or several of the following Articles of the budget. Nevertheless, the organisation has to provide a detailed breakdown of the support costs in Title 02 and the justification of the budget has to be provided in the following sections of the Single form: 4.9, 4.10, 6, 10.3, Protection Personnel costs, purchase of goods and services linked to civil operations to protect the victims of fighting or comparable emergencies, in accordance with current international agreements. Personnel costs of protection officers. 19/29

20 Facilitation of coordination Info management and dissemination Family reunification/tracing Personnel costs, purchase of goods and services for implementing, facilitating or strengthening a co-ordination system in the framework of humanitarian interventions. Personnel costs, purchase of goods and services related to activities for the management and dissemination of information. Personnel costs, purchase of goods and services related to family tracing and reunification activities. Personnel costs, GDAS (Global Disaster Alert System) IRIN (Regional Information Networks), Relief Web, Monitoring Costs of radio communication, telephone, , data bases, expenses related to photography and mailing Care and maintenance Personnel costs, purchase of goods and services to cope with the consequences of population movements (refugees, displaced people) caused by natural and man-made disasters Facilitation of return Personnel costs, purchase of goods and services related to activities to assist repatriation to the country of origin and resettlement there when the conditions are in place. Food, medical services, water provision, seeds, tools Tool kits, blankets, cookers, small agricultural kit. Travel expenses, administrative expenses, official documents Local capacity building/training Personnel costs, equipment, tools and service contracts for training and local capacity building of target population in the above specified sectors. Service contracts are aimed at trainers or technicians who do not fall within the category staff during the training period. Incentives for training beneficiaries or for trainers within are not paid within the framework of the training (i.e. not considered staff and not benefiting from service contracts). Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts Other special mandates Personnel costs, purchase of goods and services related to activities that do not fall within those mentioned above. Other special mandates could be some specific thematic funding activities for International organisations. This Article also includes daily workers directly involved in this sector s activities as well as incentives. 20/29

21 01.10 Specific actions This Chapter intends to cover works, goods and services related to specific stand alone operations carried out by NGOs like logistics, security and protection, capacity building of NGOs ( Grant Facility operations), etc. Operations covered by this Chapter only consist of single sector interventions. Operations in which one of the below activities constitute a component of the operation should not be included in this Chapter. For instance, when there is a logistics component in one operation it should not be budgeted in here but rather in the specific sector Chapter (e.g food security) or in Title 2 (support costs) local logistic costs Logistics Purchase of goods and services to facilitate and improve the transport of aid and to ensure that aid is accessible to those for whom it is intended by all logistical means available Security and protection Purchase of goods and services to ensure the security and protection of humanitarian goods and personnel, but excluding operations with defence implications. Planes, trucks, maintenance services, heavy lorries for humanitarian organisations, any other transport means, etc. Guard services, body protection equipment, video and alarm systems, fences, security doors Emergency rehabilitation infrastructure Capacity building of NGOs Local capacity building/training Purchase of goods and services for short-term rehabilitation and reconstruction work of necessary infrastructures and equipment to ensure that the goods are accessible to those for whom they are intended and to prevent the impact of the crisis from worsening. When feasible, emergency rehabilitation works shall take into account long-term development objectives. Capacity building of partner humanitarian organisations, in particular within the framework of the "Grant facility", which relate to the capacity building of partners signatories of the FPA and of their networks and aim at strengthening cooperation, exchange of information and know-how. Equipment, tools and service contracts for training and local capacity building of target population in the above specified sectors. Service contracts are aimed at trainers or technicians who do not fall within the category "staff" during the training period. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered "staff" and not benefiting from service contracts). Routes, bridges, landing sites, boarding docks, control material (radar), communication tools Costs related to the organisation of conferences, seminars, training courses and materials, etc. Costs related to the production of material, etc Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts. 21/29

22 Other specific actions Purchase of goods and services related to activities of specific stand alone actions that do not fall within those mentioned above. Other specific actions could be vocational trainings, catch-up courses Protection of victims of fighting or comparable emergencies and NGO co-ordination De-mining and awareness This Chapter covers all goods and services relating to humanitarian de-mining operations and operations that aim to raise people s awareness concerning mines De-mining Purchase of goods and services for humanitarian de-mining operations Awareness Purchase of goods and services for raising people s awareness concerning mines. Posters, leaflets, radio and TV broadcasts, room rent, paper, demo material Local capacity building/training Equipment, tools and service contracts for training and local capacity building of target population in the above specified sectors. Service contracts are aimed at trainers or technicians who do not fall within the category staff during the training period. Incentives for training beneficiaries or for trainers who are not paid within the framework of the training (i.e. not considered staff and not benefiting from service contracts). Rent of premises, meals, accommodation for trainees, individual transport expenses, notebooks, paper, rent of slide projector or other equipment necessary for training, service contracts with experts Other de-mining Purchase of goods and services related to activities that do not fall within those mentioned above. Daily workers directly involved in this sector s activities Incentives International transport This Chapter intends to cover service contracts related to international transport of goods, when these costs are not included in the supply contract. The purchase price of goods may include the international transport and related insurance costs. In this case, these costs are included in the budgetary position corresponding to the goods purchased and the narrative report must clearly highlight this data and mention the "Incoterms" and all conditions relating to transport. Incoterms are standard trade definitions most commonly used in international sales contracts. 22/29