Difference between revisions of "EGI-Engage:Project reporting Authore - Report costs"
Jump to navigation
Jump to search
Report costs
Line 3: | Line 3: | ||
= Report costs<br> = | = Report costs<br> = | ||
SHORT GUIDELINES TO H2020 financial rules | |||
*Actual costs: can now include non-deductible VAT | |||
**subcontracting, financial support to 3rd parties and other costs must be based on actual costs. | == '''ACTUAL COSTS''' == | ||
*Unit costs: only for personnel costs, eg SME owners' unit cost (Marie Curie only) or if foreseen in the call for specific category of costs | |||
*Average personnel cost can only be used if based on the usual accounting practices | *Actual costs: can now include non-deductible VAT | ||
*Lump Sum: only if foreseen in the call for specific category of costs, eg to implement phase 1 of SME instrument | **subcontracting, financial support to 3rd parties and other costs must be based on actual costs. | ||
*Flat rate: only for overhead calculation | *Unit costs: only for personnel costs, eg SME owners' unit cost (Marie Curie only) or if foreseen in the call for specific category of costs | ||
*Average personnel cost can only be used if based on the usual accounting practices | |||
*Lump Sum: only if foreseen in the call for specific category of costs, eg to implement phase 1 of SME instrument | |||
*Flat rate: only for overhead calculation | |||
*Euro conversion: European central bank (daily exchanges rates) | *Euro conversion: European central bank (daily exchanges rates) | ||
3RD PARTY, CONTRACTOR, SUBCONTRACTOR | == '''3RD PARTY, CONTRACTOR, SUBCONTRACTOR''' == | ||
*Linked 3rd parties: affiliated entities or 3rd parties with a link | *Linked 3rd parties: affiliated entities or 3rd parties with a link | ||
**Art 14 of MGA with or without Joint and several liability (for their EU contribution) | **Art 14 of MGA with or without Joint and several liability (for their EU contribution) | ||
*3rd party - Contributions in kind free of charge or against payment are possible: eg seconded resource and are rules by Art 11 or 12 of the MGA. However the partner CANNOT charge indirect costs. | *3rd party - Contributions in kind free of charge or against payment are possible: eg seconded resource and are rules by Art 11 or 12 of the MGA. However the partner CANNOT charge indirect costs. | ||
*Subcontractors: selection and work criteria should be justified, verifiable | *Subcontractors: selection and work criteria should be justified, verifiable | ||
**Art 13 MGA | **Art 13 MGA | ||
*Contractors: not direct tasks to the DoA but necessary to do part of the tasks | *Contractors: not direct tasks to the DoA but necessary to do part of the tasks | ||
**Art 10 MGA | **Art 10 MGA | ||
'''PERSONNEL COSTS/TIME RECORDING''' | == '''PERSONNEL COSTS/TIME RECORDING''' == | ||
Time recording: | Time recording: | ||
Line 33: | Line 35: | ||
Annual productive time, 2 options: | Annual productive time, 2 options: | ||
*Individual annual productive hours; it includes overtime and deduction for absences | *Individual annual productive hours; it includes overtime and deduction for absences | ||
*Standard annual productive hours: >= 90% of the workable hours hours (1548 hours) | *Standard annual productive hours: >= 90% of the workable hours hours (1548 hours) | ||
Personnel costs calculation: | Personnel costs calculation: | ||
*Additional remuneration: only eligible for non profit legal entities and limited to specific criteria | *Additional remuneration: only eligible for non profit legal entities and limited to specific criteria | ||
*Actual personnel costs calculation: employee costs of previous year is eligible for the first 3 months of the following year without adjustments. | *Actual personnel costs calculation: employee costs of previous year is eligible for the first 3 months of the following year without adjustments. | ||
'''AUDIT OF THE COSTS''' | == '''AUDIT OF THE COSTS''' == | ||
*a Certificate on the Financial Statement (CFS) is required for grant requested equal or above 325k excluding flat rate costs (indirect costs). | *a Certificate on the Financial Statement (CFS) is required for grant requested equal or above 325k excluding flat rate costs (indirect costs). | ||
*Ex-ante audit: 2 year after the payment of the balance | *Ex-ante audit: 2 year after the payment of the balance | ||
''' | |||
RECEIPTS''' | == '''RECEIPTS''' == | ||
Receipts are offset from the grant due to the no-profit rule. It applies at the project level not per beneficiary. | Receipts are offset from the grant due to the no-profit rule. It applies at the project level not per beneficiary. | ||
Line 52: | Line 54: | ||
Type of receipts: | Type of receipts: | ||
*selling assets purchased under the agreement | *selling assets purchased under the agreement | ||
*3rd parties financial contribution specifically to be used for the action (additional grant eg global tasks repayment) | *3rd parties financial contribution specifically to be used for the action (additional grant eg global tasks repayment) | ||
*3rd parties in kind contribution free of charge specifically to be used for the action and included in eligible costs | *3rd parties in kind contribution free of charge specifically to be used for the action and included in eligible costs | ||
Not considered as a receipt: | Not considered as a receipt: | ||
*income generated by exploiting the action (conf fees) | *income generated by exploiting the action (conf fees) | ||
*3rd parties financial contribution not specifically dedicated to cover eligible costs of the action or with no obligation to repay amount unused at the end of the project | *3rd parties financial contribution not specifically dedicated to cover eligible costs of the action or with no obligation to repay amount unused at the end of the project | ||
[[Category:Project_administration]] [[Category:EGI-Engage]] | [[Category:Project_administration]] [[Category:EGI-Engage]] |
Revision as of 12:27, 8 September 2015
EGI-Engage Project Office: | Contact details | Contracts, Minutes | Reimbursing procedures | Project reporting | Advance Payments | Financial reports | Project Administration Archive |
Report costs
SHORT GUIDELINES TO H2020 financial rules
ACTUAL COSTS
- Actual costs: can now include non-deductible VAT
- subcontracting, financial support to 3rd parties and other costs must be based on actual costs.
- Unit costs: only for personnel costs, eg SME owners' unit cost (Marie Curie only) or if foreseen in the call for specific category of costs
- Average personnel cost can only be used if based on the usual accounting practices
- Lump Sum: only if foreseen in the call for specific category of costs, eg to implement phase 1 of SME instrument
- Flat rate: only for overhead calculation
- Euro conversion: European central bank (daily exchanges rates)
3RD PARTY, CONTRACTOR, SUBCONTRACTOR
- Linked 3rd parties: affiliated entities or 3rd parties with a link
- Art 14 of MGA with or without Joint and several liability (for their EU contribution)
- 3rd party - Contributions in kind free of charge or against payment are possible: eg seconded resource and are rules by Art 11 or 12 of the MGA. However the partner CANNOT charge indirect costs.
- Subcontractors: selection and work criteria should be justified, verifiable
- Art 13 MGA
- Contractors: not direct tasks to the DoA but necessary to do part of the tasks
- Art 10 MGA
PERSONNEL COSTS/TIME RECORDING
Time recording:
Timesheets are not required if the staff is only dedicated to one project; for multi project resource a timesheet is mandatory for costs declaration purpose.
Annual productive time, 2 options:
- Individual annual productive hours; it includes overtime and deduction for absences
- Standard annual productive hours: >= 90% of the workable hours hours (1548 hours)
Personnel costs calculation:
- Additional remuneration: only eligible for non profit legal entities and limited to specific criteria
- Actual personnel costs calculation: employee costs of previous year is eligible for the first 3 months of the following year without adjustments.
AUDIT OF THE COSTS
- a Certificate on the Financial Statement (CFS) is required for grant requested equal or above 325k excluding flat rate costs (indirect costs).
- Ex-ante audit: 2 year after the payment of the balance
RECEIPTS
Receipts are offset from the grant due to the no-profit rule. It applies at the project level not per beneficiary.
Type of receipts:
- selling assets purchased under the agreement
- 3rd parties financial contribution specifically to be used for the action (additional grant eg global tasks repayment)
- 3rd parties in kind contribution free of charge specifically to be used for the action and included in eligible costs
Not considered as a receipt:
- income generated by exploiting the action (conf fees)
- 3rd parties financial contribution not specifically dedicated to cover eligible costs of the action or with no obligation to repay amount unused at the end of the project