In the following table are enlisted the iPEN financial managers per partner. Please inform the iPEN coordinator if something has been changed. Be careful that only the coordinator can communicate with the EACEA Financial Officer
|EACEA (The Agency)||Mr Luigi Saiafirstname.lastname@example.org|
|TEI of Crete||Mrs Anna Orfanoudaki
Mrs Eleni Seimeni
|POLIMI||Mrs Patrizia Guidaemail@example.com|
|TWENTE||Mr Jan Willem Timmermanfirstname.lastname@example.org|
|FORTH – IESL||Mrs Evangelia Hatzidakiemail@example.com|
|W2L||Dr Katerina Zouroufirstname.lastname@example.org|
|SCE||Mrs Maggie Gubermanemail@example.com|
|HIT||Mrs Bracha Einhorenfirstname.lastname@example.org|
|BGU||Mrs Lori Lissemail@example.com|
|TECHNION||Mrs Liat Zurifirstname.lastname@example.org|
A guideline how to report the various incurred expenses per category on the frame of the iPEN project follows.
The iPEN expenses can be divided into categories: (a) Actual Costs (Equipment and Subcontracting) and (b) Unit Costs (Staff Costs, Travel Costs and Costs of Stay). The financial management of the iPEN project is covered by general provisions and specific rules applicable to Actual and Unit Costs approaches. More specifically:
- Not all the activities and the costs planned under the awarded maximum project budget are automatically approved. The consortium should check them against the Agreement, the Erasmus+ Programme Guide and the Guidelines for the use of the Grant manual (see online store)
- Supporting documents (originals) regarding the implementation of the various categories expenses are kept by the beneficiaries. Readable copies must be sent and be kept by the coordinator. These documents are submitted with the Final report and Financial statement when specifically requested. Submitting the required supporting documents is an obligation of the beneficiaries. Failure to submit one or more documents may lead to a request for reimbursement of the corresponding expenses/unit costs contribution
- An Audit Certificate on the actions’ financial statements and underlying accounts (Type II) must be sent with the Final report. This is a responsibility TEI of Crete has undertaken with the close collaboration of all the partners
- Budget Transfers and flexibility of budget headings: The coordinator in agreement with the beneficiaries, during the projects’ lifetime, adjust the estimated budget by transfers between budget categories, provided that: (a) this adjustment does not affect the implementation of the action; (b) the amount indicated in Annex III of the Agreement for one or more of the budget categories is not increased by more than 10%; and (c) the total estimated budget indicated in Article I.3 of the Agreement is not exceeded. Please note that this 10% increase flexibility can still be applied even if the authorized amount for the budget heading concerned had already been set at its maximum ceiling (see Table 1). For increasing the budget heading by more than 10% an amendment request is requested. In order to to request such amendment the coordinator must justify the need for this change and send an updated budget breakdown following the template of Annex III of the Agreement, together with a revised budget allocation per beneficiary and an explanation of the envisaged changes. If the Agency accepts the changes, the coordinator will be informed. In any case the maximum grant as specified in Article I.3 can never be exceeded. For examples check the projects’ manual (Table 2 -4)
Actual Costs (Equipment & Subcontracting)
- The costs concerning equipment and subcontracting will be based on the principle of the expenses actually incurred which will need to de duly documented e.g. for reported cost (laptops) of 1500 Euros supporting documents reporting the whole value (1500 Euros) should be submitted
- The beneficiaries should ensure in case of control and/or audit visits that the declared costs are identifiable and verifiable and being recorded in the accounting records of the beneficiary
- All the actual costs in order to be reimbursed should be eligible: (a) Incurred during the eligibility period (15-10-2017 / 14-10-2020) with the exceptions of the costs relating the preparation of the final report; (b) Are foreseen and included in Annex III of the Agreement; (c) Are incurred in connection with the action and are necessary for its implementation; (d) Have been recorded in the accounting records of the beneficiary with the usual cost accounting practices of the beneficiary; (e) They comply with the requirements of the applicable tax and national legislation; (f) they are reasonable, justified and comply with the principle of sound financial management
- Taxes (VAT, duties and charges): Any expenditure including VAT, duties and charges (such customs and import duties) are not eligible unless the coordinator can provide an official document from the competent authorities providing that the corresponding costs cannot be recovered
- Exchange Rates: The exchange rate to be used is this one on the month of the receipt of the first pre-financing for all costs incurred until the second pre-financing is received. In the iPEN case since the 1st funds received on the 04/12/2017 by the coordinator the rate will be: 1 euro = 4.144 shekels; This rate will be used until the month of the 2nd pre-financing funds will be received
- Award of Contracts and Tendering procedure: In the case of the iPEN all the Israeli partners have funds under the actual cost category of less than 25000 Euros. So in order to select a supplier no tendering procedure is required. The selection should be based on the best of value criterion. This means that three offers should be found and the best of value of them to be selected after local coordinators’ suggestion
- Specific Rules for Equipment: (a) The total purchase cost of the equipment will be taken into account and not the equipments’ depreciation. Therefore equipment costs will be reimbursed on the basis of the eligible costs actually incurred; (b) Equipment is intended exclusively for the Partner country HEIs; (c) Under no circumstances may be equipment be purchased for any Program Country institution or for non – higher education institutions in the Partner Countries; (d) The equipment must be recorded in the inventory of the institution where it is is installed. All the equipment purchased must bear an Erasmus+ sticker; (e) the equipment should be purchased at the beginning of the project implementation; (f) The measures for the VAT exception should be launched sufficiently in advance to the purchase of the equipment; (g) costs for the purchace of research & development equipment is not considered eligible; (h) compared to the equipment as specified in the original application minor adaptions can be done in terms of quantity and product without the Agency’s authorization. In case of significant changes of the equipment to be purchased compared to the equipment as specified in the original application, prior written authorization from the Agency should be given during project implementation. The supporting documents for the purchased equipment in the case of iPEN are: (a) Invoices and Bank statements for all the purchased equipment; (b) Proof that the equipment is recorded in the inventory of the institution
- Specific Rules for Subcontracting: Subcontracting is intended for specific, time – bound, project related tasks which cannot performed by the consortium members themselves. Subcontracting for project management related tasks is not eligible. Subcontracting costs will be reimbursed on the basis of the eligible costs actually incurred (actual costs). Activities that can be subcontracted are: (a) Evaluation activities; (b) Auditing; (c) Printing & Publishing; (d) Dissemination activities; (e) Translation activities; (f) web design & maintenance; (g) logistic support for the organization of events. Be careful that catering & hospitality costs for participants receiving costs of stay cannot be covered by subcontracting. In all cases, tasks to be subcontracted must have been identified in the proposal and the estimated amount entered in the budget. Sub-contracting initially not foreseen in the budget will need prior written authorization from the Agency during project implementation. Subcontracting must be done on the basis of a contract, which should describe the specific task being carried out and its duration. It must be include a date, project number and the signature of both parties. Beneficiaries and their staff members are not allowed to operate in a subcontracting capacity for the project. The supporting documents to accompany the subcontracting costs (in the case of the iPEN project) are the following: (a) Invoices, subcontracts and bank statements; (b) Tangible outputs/products. All the declared costs should be identifiable and verifiable, in particular being recorded in the accounting system of the beneficiary.
Unit Costs (Staff costs, travel costs and costs of stay)
- Beneficiaries will have to prove that the activities have been actually and properly implemented and/or expected outputs have been produced but they will not have to justify the level of spending
- In case of control and/or audit visits, the beneficiaries must ensure that the declared unit costs are supported with sufficient proof demonstrating that the activities have been implemented and /or the output(s) produces as expected
- Specific Rules for Staff Costs: This budget refers to the contribution of expenses related to the beneficiaries’ staff (a formal contractual relationship between the employee and the beneficiary is required) involvement with tasks directly related to the project. The staff cost category consists from four sub-categories that are characterized by a different unit cost (that is not linked with their salary) per sub-category per country. These subcategories are: (a) Managers that carry out top managerial activities related to the administration & coordination of the project; (b) Researchers, teachers that typically carry out academic activities related to the curriculum / training program development, development and adaptation of teaching /training materials, preparation & teaching of courses or trainings; (c) Technical staff, carries out technical tasks; and (d) Administrative staff, carries out administrative tasks such as secretarial duties. Students can work for the project and can be considered as administrative staff, provided that they have signed a work contract with a consortium beneficiary institution. The unit cost to be applied is the one corresponding to the country in which the staff member is employed, independently of where the tasks will be executed. Table 5 indicates the various rates per category which are valid in the various iPEN partner countries. Moreover individuals (also applicable to the students) not regularly employed by partner Institutions can be assigned to the project on the basis of a contract against payment. Be careful that in principle declared working days per individual should not exceed 20 days per month or 240 days per year. An important aspect especially in the case of TECHNION & TRDF is the following: The possibility to charge costs (staff costs or cost of stay) for persons who are employed by an entity “associated’ to a beneficiary organization can be envisaged in two different ways: (1) the beneficiary to hire the staff with a contract against payment or (2) the entity associated to one of the beneficiaries to be included as a project partner though an amendment procedure. The cost of the staff during traveling Tim may be charged to the project if the work performed can be demonstrated in terms of workload, output produced and activities realized. The acceptance of the staff costs declared at final report stage will be checked not only in accordance with the relevant eligibility rules but also in relation with the existence / quality of the expected results. The supporting documents will have to demonstrate that the volume and/or the nature of the activities actually implemented , justify the number of unit costs charged to the grant. The documents are needed to justify the occurred staff expenses are the following: (a) Joint Declaration (EACEA template – check the Online document store); (b) Time-sheets (EACEA template – check the online document store); (c) Proof of formal contractual relationship; and (d) any evidence justifying the workload & activities / output (etc salary slips, attendance lists for lectures given). The joint declaration must be signed by the person performing the activity and then countersigned & stamped by the person responsible in the Institution employed this person. A different declaration should be signed by a person in case is employed in the project in more than one staff cost categories for each one of this categories. Time-sheets have to be attached to each Joint Declaration. They must be signed and countersigned by the person responsible in the institution that employed this person. The time-sheets must indicate: (a) the project reference; (b) the name of the person performing the tasks, his/her position and the staff category; (c) the institution and the country where the person is employed; (d) the number of days worked for the corresponding month and year; (e) the description of the tasks performed, the outputs produced and the related work package.
- Specific Rules for Travel Costs and Costs of Stay: The budget heading contributes to the costs of travel and stay (subsistence, accommodation, local and public transport) of staff (personal with a formal contractual relationship between the employee and the beneficiary) and students (undergraduate, graduate, post graduate and PhD level) participating in activities directly related to the achievement of the project. The calculation of the contributing amount regarding these costs take into account the following variables: the travel distance (for travel costs) and the duration in days (for costs of stay). The travel distance is calculating using the Agency’s distance calculator: ( http://ec.europa.eu/programmes/erasmus-plus/tools/distance_en.htm). For the actions planned along the iPEN project the staff cost contribution is: 120 Euros per day for staff and 55 Euros per day for students. The supporting documents required to demonstrate the implementation of these costs do not need to justify the level of spending. They have to show the volume and/or the nature of the activities actually implemented, justify the number of unit costs charged to the grant. Also these documents should be able to prove the following: (a) the journeys actually took place; (b) the journeys are connected to specific and clearly identifiable project-related activities. The supporting documents are the following: (a) A fully filled in Travel Report (see online document store) accompanied with supporting documentation (travel tickets, boarding passes, invoices, receipts, proof of attendance in meetings and/or events, agendas, minutes of meetings). It must be mentioned that the days of traveling should be included within the costs of stay of the corresponding staff or student.
|Staff Category||Country||Unit (Euros) per day|