EGI-Engage:Project reporting Authore - Report costs

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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