Diapositiva 1

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V.I.D.E.O.Video-cv to Increase and Develop
Employment Opportunities

• LLP ADMINISTRATIVE AND FINANCIAL RULES

First Transnational Workshop Rome, 18-19 March
2009
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Project total budget
                LLP GRANT OWN FUNDS
  PARTNER staff costs Indirect Costs other INCLUDING EQUIPMENT subcontract travels TOTAL BUDGET 69,56 30,44
P0 CITY OF ROME (IT) 36.400,00 4.000,00 11.300,00 65.000,00 8.260,00 124.960,00 86.734,00 38.226,00
P1 EUROINNOVANET (IT) 47.040,00 4.000,00 0,00 8.960,00 900,00 60.900,00 42.272,00 18.628,00
P2 TRUST (IT) 49.600,00 4.000,00 0,00 6.000,00 1.800,00 61.400,00 42.619,00 18.781,00
P3 ARGE PLON (DE) 14.460,00 1.000,00 0,00 2.000,00 3.940,00 21.400,00 15.000,00 6.400,00
P4 CJD EUTIN (DE) 24.660,00 1.000,00 0,00 4.000,00 6.040,00 35.700,00 25.000,00 10.700,00
P5 IEKEP (EL) 24.300,00 2.000,00 3200 9.000,00 5.500,00 44.000,00 30.541,00 13.459,00
P6 POLYDYNAMO (EL) 18.850,00 2.000,00 7400 7.000,00 4.850,00 40.100,00 27.834,00 12.266,00
P7 OAKE EUROPE (UK) 30.300,00 2.000,00 0,00 4.500,00 6.000,00 42.800,00 30.000,00 12.800,00
TOT TOT 245.610,00 20.000,00 21.900,00 106.460,00 37.290,00 431.260,00 300.000,00 131.260,00
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LLP Programme funding procedure
LLP Grant from NA
to Project
Promoter
The National Agency for LLP Programme will
transfer to Project Promoter (City of Rome) the
project amount correspondent to the LLP Grant
approved (euro 300.000,00) through 3 different
tranche of payment - 1st tranche 40 of total
LLP Grant Euro 120.000,00 after 45 gg from the
signing of the Agreement between National Agency
and Project Promoter and the submitting, on the
side of the promoter, of financial guarantee -
2nd tranche 40 of total LLP Grant Euro
120.000,00 after 45 gg from the submitting of the
Interim report to the National Agency and the
submitting, on the side of the promoter, of
financial guarantee - 3rd tranche 20 -
balance after the submitting of the Final Report
to the National Agency and validation of the
expenses declared. The total balance will depend
on the amount of costs that will be valuated as
eligible.
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LLP Grant from Project Promoter
to All partners

• After the signing of agreements between Project
  Promoter and all partners (2 copies) and after
  that the Project Promoter has received each
  tranche from the National Agency, the relative
  tranche will be transferred from the Project
  Promoter to each partner.
• 1st tranche 40 of total LLP Grant foreseen in
  each partners own budget and ruled in the
  agreement between Project Promoter and Partner
• After having received the 1st tranche from the
  NA
• - 2nd tranche 40 of total LLP Grant foreseen in
  each partners own budget and ruled in the
  agreement between Project Promoter and Partner
• After having received the 2nd tranche from the
  NA
• - 3rd tranche 20 - balance
• After having received the total balance
  calculated by the NA on the base of the total
  amount of costs valuated as eligible.

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Project Eligible Cost categories
Operative Direct Costs
The eligible direct costs of the action are those
directly linked to the execution of the project.
They are subdivided in specific categories
foreseen in the project total budget approved.
Indirect Costs
The indirect costs of the action eligible for
Community funding is a flate rate amount set at
maximum 7 of the total amount of eligible direct
costs. The corresponding costs need not be
justified by accounting documents
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• Expenses are considered eligible according to
• Progress of the project (outcomes/outputs
  expected and realised)
• Supporting documents provided (receipts/invoices)
  with respect to the Programme rules
• Conformity to Programme Administrative and
  Financial rules

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Check points of Project financial reporting
On the bases of LLP Programme rules, all projects
are requested to submit to the National Agency
in Charge for Technical Assistance and Monitoring
two main Financial Reports that include also the
Activities report and the presentation of related
outcomes and outputs - The Interim Report
(after 12 months) - The Final Report (at the end
of the project)
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The Interim Report Project period concerned
The Interim Report is the 1st Official Check
Point on the project work in progress requested
by the National Agency (NA) The Report concerns
the first 12 months of project implementation.
The period concerned by our financial interim
reporting will be from the 1st October 2008 to
the 30th September 2009, But the deadline to
submit the Interim Report to the NA will be the
30th November 2009.
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The Interim Report Object of the NA evaluation

• The Interim Report is the check point to be
  passed to receive the 2nd financial tranche of
  the project total budget LLP Grant (40) from the
  National Agency.
• The National Agency will evaluate the Interim
  Report provided by the project with respect to
• some Assessment Principles
• the total amount of costs declared by the project
  on the whole after 12 months, in fact, we are
  supposed to have spent at least the 70 of the
  total amount that the project have received with
  the 1st tranche (40 of the project total
  budget). If the project has spent less of the 70
  of the 40, the 2nd tranche transfer will be
  postponed.

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• ! Pay attention
• Financial Reporting (Interim and Final) in LDV
  are referred to the project Total Cost and
  Budget.
• It means that to receive the 2nd tranche (40)
  and the final balance after the end of the
  project (20), all partners must contribute with
  their own expenditures (the project total
  expenditures are the sum of the expenditures made
  by each partner).
• Financial reporting is related to the activities
  realised by the project on the whole. So each
  partner must consider itself as a part of a
  project partnership contributing
• to the achievement of all activities planned
• and so, to the achievement of the minimum
  financial ceiling expected (70 of 40 only for
  the Interim Report).

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The Interim Report NA Assessment Principles
The PRINCIPLE guiding the ASSESSMENT of the
Interim Report is the CONFORMITY among aims,
products and costs planned and realised.

• therefore,
• Aspects evaluated by the National Agency will be
• Level of achievement of the aims stated
• Products realised compared to products expected
• Quality of contents, outputs and outcomes
• Consistency of expenditures declared with all
  that has been realised

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• The information following (Section B) are useful
  to understand how to account the expenditures
  made during project implementation and the
  typology of documents requested that must be
  collected and created to justify each expenditure
  declared.
• Please consider that
• At Interim REPORTING, as far as the financial
  account is concerned, the total of project
  expenditures declared will imply both
• the expenditures actually made by each partner
• the value of financial resources not actually
  spent but committed by each partner (e.g. By a
  contract to external experts).

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At FINAL REPORTING, THE PERIOD CONCERNED BY THE
FINANCIAL REPORT WILL BE THE TWO-YEARS OF PROJECT
IMPLEMENTATION (24 months). It means that the
Final reporting will concern all expenditures
actually made by each partner from the 1st
October 2008 to the 30 September 2010. In this
case each partner will have to provide the
Contractor with all documents justifying all
expenditures declared, with respect to the rules
of the LLP Programme and the deadlines foreseen
in the subcontract signed with the Contractor.
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SECTION B DETAILED INFORMATION
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Eligible Costs Direct Costs
Direct Costs are those which are identifiable as
specific costs directly linked to the project
realisation. They include 5 specific categories

1. Staff costs
2. Travel and Subsistence Costs
3. Equipment Costs
4. Subcontracting Costs
5. Other Costs

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Eligible Costs Indirect Costs

• They are not identifiable as specific costs
  directly linked to the project realisation, but
  which have nevertheless incurred in connection
  with eligible direct costs. They may not include
  any eligible direct cost.
• Examples for indirect costs are
• All costs for equipment related to the
  administration of the project
• Communication costs (postage, fax, telephone,
  mailing)
• Infrastructure costs (rent, electricity) of the
  premises where the project is being carried out
• Office supplies (paper, CD, DVD)
• Photocopies

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... But when costs are considered Eligible?

• To be considered as eligible costs of the
  project, costs must satisfy the following general
  criteria
• to be directly linked to the object of the
  Agreement signed with the National Agency for LLP
  Programme and included in the project Budget
  approved
• to be necessary for project realisation and
  connected with the project (i.e. relevant for the
  project and be directly connected with the
  execution of the project in accordance with the
  work plan)
• to be reasonable and justified and must accord
  with the principles of sound financial
  management, in particular in terms of value for
  money and cost effectiveness
• to be generated during the lifetime of the
  project
• to be actually incurred by the beneficiaries
  (partner)
• to be identifiable and verifiable
• to be related to activities involving the
  eligible countries in the Programme.

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... And when costs are considered Not Eligible?

• Under no circumstance can the following types of
  costs be considered as eligible
• return on capital
• debt and debt service charges
• provisions for losses or potential future
  liabilities (provisions for contractual and moral
  obligations, fines, financial penalties and legal
  costs)
• interest owed
• doubtful debts
• exchange losses
• VAT, unless the applicant can show that he is
  unable to recover it (by declaration)
• costs declared by the applicant and covered by
  another action or work programme receiving a
  community grant
• excessive or reckless expenditure
• purchase of capital assets
• in the case of rental or leasing of equipment,
  the cost of any buy-out option at the end of the
  lease or rental period
• costs of opening and operating bank accounts
• costs incurred in relation to any document
  required to be submitted with the application
• costs related to silent partners involved in
  the project.

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1. Staff costs definition
comprise any salary and/or remuneration paid to
persons employed by a partner organisation or
working regularly or recurrently for the project.
This figure should include salary costs (for
salaried and other personnel) which is paid under
the personnel budget (for normal accountancy
purposes) plus all the usual contributions paid
by the employer, such as social security
contributions, social fees, holiday payments and
pension costs but must exclude any bonuses,
incentive payments or profit-sharing schemes.
This figure must not include costs relating to
persons undertaking subcontracted tasks.
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! How to account staff costs

• Staff costs must be accounted considering the
  real daily staff cost rates,
• but
• these rates cannot exceed the maximum rate
  indicated by the Community per category
  (Managers, Technical, Researchers, etc.).
• Real daily staff cost rates are based on average
  rates corresponding to the applicants usual
  policy of remuneration, comprising salaries plus
  social security charges and others statutory
  costs included in the remuneration.
• These costs result from multiplying the number of
  days with the real daily staff cost rate,
  referring to each person representing each
  professional category.
• Not statutory costs like bonuses, lease car,
  expense account schemes, incentive payments or
  profit-sharing schemes are excluded.

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! Pay attention

• Staff costs are those relating to the following
  categories
• Statutory staff, having either a permanent or a
  temporary employment contract with the partner.
• Temporary staff, recruited through a specialised
  external agency.
• Costs related to staff working through
  subcontracting shall be included under the
  category Subcontracting costs.
• Staff members of Project partners are not allowed
  to operate in a subcontracting capacity for the
  project.

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• Please remind that you do not have to attach
  evidences of the staff cost declared, since Staff
  Costs are not submitted to a detailed financial
  report. In any case it could happen that the
  National Agency would ask the Promoter, and to
  all partners, to look over some specific
  administrative and financial documents.
• Therefore, it is necessary that all partners have
  available in any moment, all kind of documents
  useful to support the reporting of expenses
  declared, as for example
• invoices or wage packets,
• contracts for collaboration,
• time sheets,
• internal service order.

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...to sum up

• When accounting staff costs, please remind to
• refer to the actual salary for each professional
  figure involved in the realisation of project
  activities
• provide, for each person, the date of start and
  end of the involvement of the person on project
  activities (consistently with start/end date of
  project. In this case please refer only to one
  year of project implementation)
• indicate number of working days spent on project
  activities for each person
• indicate the real salary per day, for each
  person
• cover the total amount (LLP grant own funds)
  available for staff const in your own budget.

STAFF COSTS ARE REPORTED FILLING IN THE TABLE G3
(See EXAMPLE following)
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? Staff costs Table G3
? example
G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs G.3 Declaration of Staff Costs
Organisation Partner No. (required) Country Code Reference Name of the Person Name of activities Start date of activities (dd/mm/yyyy) End date of activities (dd/mm/yyyy) Number of working days for the project (full-time equivalent1) Salary (including employer costs) or full-time rate per day2 TOTAL COST
 EuroInnovanet 1  IT 1 Irene Salerno RESEARCHER Please indicate the role of the person within the project referring to the profiles (manager, researcher, administrative, etc.) you have in your budget PLEASE NOTE THAT A PERSON CANNOT COVER MORE ROLES BUT MORE PERSONS CAN COVER ONE ROLE  1/10/2008  30/09/2009 40   100,00 4000,00
 TRUST 2 IT  2  Vincenzo Leone RESEARCHER 1/10/2008  14/08/2009  50  90,00  4500,00
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? VERY IMPORTANT NOTE (TABLE G3 STAFF COSTS)
When reporting staff costs using the Table, you
have to remind that The final total cost you
declare must result from LdV grant own funds
total amount of staff costs e.g. if your own
budget is
Total Staff Cost LdV Grant Own Funds
37.599,00 23.461,78 14.137,22
You have to account personnel for 37.599,00
Euro. Obviously, for the Interim report you do
not have to spend the total amount available for
staff costs, but only a part of it. The rest will
be accounted at Final Reporting (end of project)
Please remind that in general the persons who
travelled (e.g. to participate to project
workshops or meetings) and that you have
indicated in table G4 - Travel costs - must be
included in the list of the Table G3). Otherwise
you have to declare that the person x who
travelled to y is part of the internal staff
involved in the project but you have decided not
to charge it on staff costs. It is not possible
to charge travel costs of external experts on
Table G4 (they have to be charged on other
costs or subcontracting consistently with the
figures you have in your budget voices.
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...further information

• Since staff costs generally do not require
  accounting documents to be justified, the
  National Agency, in occasion of Interim and Final
  report, asks all partner to attach to the staff
  costs account a declaration signed by the Legal
  Representative, stamped and dated, in which the
  organisation describes for each professional
  figure (administrative, managers, technicians,
  etc.) the detailed composition of the daily
  salary indicated.
• It means that for each professional figure the
  cost implies, as example, the following items
• Ordinary salary
• Social security contributions
• Social fees
• Holiday payments
• Pension costs
• Etc..
• Please remind that bonuses, incentive payments or
  profit-sharing tasks must be excluded from the
  staff costs.

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2. Travel and subsistence costs
They imply journeys directly linked to the
project activities foreseen in project workplan.
Journeys are strictly referred to the internal
staff of each organisation partner. Subsistence
costs must not exceed maximum daily subsistence
rates per country defined in the
administrative-financial guide for the LLP
Programme.
TRAVEL AND SUBSISTENCE COSTS ARE REPORTED IN THE
SAME TABLE (See Example TG4 following)
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Travel costs
Travel costs for staff taking part in the project
considered, provided that they are in line with
partners usual practices on travels
costs. Costs may be claimed only for journeys
directly connected to specific and clearly
identifiable project-related activities.
Reimbursement is based on real costs,
independent of the means of travel chosen (rail,
bus, taxi, plane, hire car). Partners are
required to use the cheapest means of travel (e.g
use Apex tickets for air travel and take
advantage of reduced fares, where this is not the
case then a full explanation should be
provided). For information on charging Travel
costs for non-staff members, please refer to
Other Costs and Subcontracting Costs.
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! How to account travel costs
The travel cost for a journey should include all
costs and all means for travel from the point of
origin to the point of destination (and vice
versa) and may include visa fees, travel
insurance and cancellation costs.

• If, as a member of the partnership, you are
  participating to a meeting and, so, travelling,
  please remind, when accounting your travel
• A - to provide all detailed information requested
  as
• Name of the person/persons who travelled (they
  should be part of the staff declared in
  accounting staff costs)
• Place of origin and place of destination
• Period concerned (from_to_)
• Total days spent (please remind that a Full day
  includes an overnight stay, so calculate days
  referring to numbers of nights)
• Object of the travel (e.g. 1st transnational
  workshop)
• Travel costs (all tickets for transports from/to
  the airport e.g. train, flight but also taxi)
• Subsistence costs (accommodation, local
  transports, meals).

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! How to account travel costs

• B To attach to your report a copy of each of
  the following items per travel
• Boarding cards of all travels reported and
  evidence of the payment made (example invoice of
  the travel agency or copy of the ticket with the
  related cost)
• Invoices or receipt of all meals, dated
• Receipt of taxis, bus, underground, etc, dated
• Invoices of all hotels, including check in and
  out date, number of nights, name of the person.

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? Further information on Transport type

• Expenses for private car travel (personal or
  company cars), where substantiated and where the
  price is not excessive, will be refunded as
  follows
• either a rate per km in accordance with the
  internal rules of the organisation concerned up
  to a max of Euro 0,22
• or the correspondent price of a rail, bus or
  plane ticket. Only one ticket shall be
  reimbursed, independently of the number of people
  travelling in the same vehicle.
• For hire cars (maximum category B or equivalent)
  or taxis the actual cost where this is not
  excessive compared with other means of travel
  (also taking account of any influencing factors
  i.e. Time, excessive luggage).
• Reimbursement take place independently of the
  number of people travelling in the same vehicle
  (it means that will considered 1 person only).

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• TRAINS or underground/bus ticket airport-hotel
  (A/D) are to be reported as travel.
• TAXI, from the airport to the hotel or to the
  airport to Home, are to be declared as travel.
• Taxi or bus or underground for short trips inside
  the city, are to be reported as subsistence and
  so are included in the maximum rate per day.
• Please remind that in the taxi invoice must be
  clearly indicated
• Itinerary
• Date
• Total amount

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Subsistence costs
Subsistence costs are for staff taking part in
the action. As far as subsistence costs are
concerned (hotel meals local transports) the
maximum of the costs eligible in a country are
fixed by the European Communion. If the amount
spent per day overcomes the maximum eligible, the
balance wont be financed. The rate applied is
the one from the destination country, i.e. Where
accommodation costs are incurred. For
information on charging subsistence costs for
non-staff members please refer to Other cost or
Subcontracting costs.
Country visited Rate per day (Euro)
IT 314
DE 279
EL 260
UK 389
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Costs may be claimed only for journeys directly
connected to specific and clearly identifiable
project-related activities. Reimbursement is
based on the existing internal rules of the
partner organisation, which may be on an actual
cost (reimbursement of receipts) or daily
allowance basis. In either case, proof of
attendance and overnight accommodation will be
required to substantiate declared costs at
reporting stage. Subsistence rates cover
accommodation, meals and all local travels costs
(but not local travel costs incurred to travel
from point of origin to point of destination).
In calculating the number of days for which to
apply the daily subsistence rate it should be
noted that a FULL day normally includes an
overnight stay.
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Referring to travel and subsistence costs, the
figures included in our project budget are the
following
Purpose of the journey Country destination
Start up 1st Transnational workshop IT
Local dissemination seminars UK
Local dissemination seminars DE
2nd Transnational workshop Dissemination Seminar EL
EVALUATION FOCUS GROUPS EL/IT
Final Conference IT
ALL THIS FIGURES REFER TO TRAVELS MADE BY
INTERNAL STAFF ONLY
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? Table G.4 Travel and subsistence costs
? example
Partner N. Name of Person (one person per trip per line) From (dd/mm/yyyy) To (dd/mm/yyyy) Duration (daysOVERNIGHT STAYS) City (departure) Country Code (departure) City (destination)
1 Giuseppe Metitiero 18/03/2009 20/03/2009 2 Rome IT Athens
Country code (destination) Objective of the Trip Transport Types Travel Costs Official subsistence rate /24 hours Subsistence Costs TOTAL COST
Gr 2nd Workshop Airplane Taxi Underground 400,00 You do not have to fill in this column the system will calculate automatically if you have spent more than expected. Please pay attention to the Rate per day fixed by the UE 50,00 450,00
1 Travel for 1 person (2 ways are
implied!!!!!!!) to calculate duration you have
to refer to the number of nights spent in the
City the amount indicated is the total of
Airplane taxi underground. PLEASE DO NOT
SPLIT THIS VOICES SINCE THEY REFER TO THE SAME
TRAVEL YOU HAVE TO SUM THEM AND TO INDICATE THEM
IN THE SAME LINE OF THE TABLE.
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3. Equipment costs

• 1. Purchase, rent or lease of equipment (new or
  second-hand), including the installation,
  maintenance and insurance costs, is considered
• only when specific and necessary for achieving
  the goals of the project/action. Equipment costs
  must always be duly justified
• provided that it is written off in accordance
  with the tax and accounting rules applicable to
  the beneficiary and generally accepted for items
  of the same kind. Only the portion of the
  equipments depreciation corresponding to the
  duration of the action and the rate of actual use
  for the purposes of the action may be taken into
  account.
• 2. All equipment related to the administration of
  the project (i.e. PCs, portables, etc.) and all
  equipment purchased before the start of a project
  is covered by indirect costs.

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Referring to Equipment costs, the figures
included in our project budget are the following

Description Justification
Digital video camera To realise videocurriculum
Spotlights (Kit)plotter To floodlight the video session
Radio microphone (kit) To realise the video session
Video system AVID platform To realise videocurriculum
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? example
? Table G.5 Equipment
Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation) Tables G 5. Equipment Costs (only depreciation)
                     
Partner No. (required) Reference Nature Specification Purpose Period of use in the Project (months) Depreciation time (months) Purchase cost Purchase date (dd/mm/yyyy) Depreciation Amount Degree of use in Project () TOTAL COST
 please indicate only your number as a partner 1 Please indicate the item refer to the items you have in your budget for equipment  The purpose must be coherent with project activities  Please indicate the number of months you have used the item declared (starting from the purchase date)  Please refer to your National law in each country there is a norm ruling the depreciation of Equipment. You have to indicate the total number of months fixed by your national law  Please indicate the  total cost you have paid Indicate the date of the Purchase referring to the invoice you have  0,00  please indicate the degree of use refer to what has been indicated in your budget 0,00
  2             0,00   0,00
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? Note1 do not insert the name of your
organisation partner. ONLY THE NUMBER AS
REQUESTED and do not change the number provided
under the column reference
? Note 2 the depreciation rate and the usage
rate should be the ones approved in your budget
under the voice Equipment
? Note 3 if you do not fill ALL columns, the
cost will be considered not eligible. PLEASE
REMIND THAT THE NATURE MUST BE COHERENT WITH
THE FIGURES FORESEEN IN YOUR BUDGET UNDER
EQUIPMENT COSTS SO AS THE PURPOSE MUST BE
COHERENT WITH PROJECT ACTIVITES.
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4. Other costs

• They imply all costs
• Not covered under any other budget heading
• Necessary to project activities
• 1- In particular are costs arising directly
• from requirements imposed by the grant agreement
  are eligible (dissemination of information,
  specific evaluation of the action, audits,
  translations, reproduction, etc.), including the
  costs of any financial services (especially the
  of financial guarantees)
• from the realisation of specific actions or of
  products/results of the project are eligible
  (i.e. the organisation of seminars when they
  are foreseen as a product/result and where the
  task-related costs are easily identifiable - the
  production of proceedings of a seminar, the
  production of a video, the purchase of
  product-related consumables reams of paper for
  printing of publications, blank DVD, etc..
• 2 Only activities which are specific and
  necessary for achieving the goals of the project
  are considered.
• 3 When travel and/or subsistence costs are
  reimbursed to third parties, the rules applicable
  to staff of partners will be applied.

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Referring to Other costs, the figures included in
our project budget are the following
Description
1 Plotter for Final Conference
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? Table G.6 Other Costs
Table G6 Other costs Table G6 Other costs Table G6 Other costs Table G6 Other costs Table G6 Other costs Table G6 Other costs Table G6 Other costs Table G6 Other costs
Partner No. (required) Item Purpose Reference Cost date (date of the invocice) Cost Degree of use in Project () TOTAL COST
1 Plotter for Final Conference To realise project final conference 1 12/09/2010 300 100 300
? Note1 do not insert the name of your
organisation partner ONLY THE NUMBER AS REQUESTED
and do not change the number provided under the
column reference
? Note 2 if you do not fill in the other columns
(description, justification, cost date, etc.),
the cost will be considered not eligible. PLEASE
REMIND THAT ITEM AND PURPOSE MUST TO BE COHERENT
WITH THE FIGURES FORESEEN IN YOUR BUDGET UNDER
OTHER COSTS.
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4. Subcontracting costs definition
Any amount paid to an external body or
organisation or individuals who may be
self-employed carrying out a specific one-off
task in connection with the project (e.g.
translation, expert consultancy, interpretation,
design printing, conference/seminar
organisation).
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In order to maintain the concept of the project
partnership, the management and the general
administration of the project may not be
subcontracted. Costs are based on a verifiable
estimate or, if the subcontractor is identified,
on the basis of an offer. The estimate/offer will
cover all costs (i.e. staff costs plus travel
costs)
THESE COSTS MUST BE SUPPORTED BY SPECIFIC
DOCUMENTS (CONTRACTS AND INVOICES) THAT MUST BE
ATTACHED TO THE INTERIM REPORT.
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! How to account subcontracting costs
For each cost declared under the voices foreseen
in subcontracting (Experts, Translations,
Printing/Publishing, etc), please provide
attached to your Final Financial Report the
following accounting documents

1. Copy of the contract stipulated with the external
   experts/organisations. In this case a purchase
   order has the same value of the agreement.
2. Evidence of the payment made towards the external
   experts/organisations providing the service
   (OPTIONAL).
3. Invoice/receipt of the external
   expert/organisations that provided the service.

49
Contracts (or similar documents) you stipulate
need to be formulated with respect to the
indications provided in the Administrative and
Financial Handbook of the Programme.

• Subcontracting agreements (to be provided along
  with relevant invoices) must include, as a
  minimum, the following information
• title and code of the project
• purpose of the Agreement (object)
• dates on which the Agreement begins and ends
• amount to be paid
• detailed description of the costs on which this
  figure is based
• work schedule/completion phases
• payment arrangements (one or more advance
  payments, staggered payments, etc.)
• clauses in respect of non-performance or late
  completion.

50
Please remember that all subcontracts must
clearly indicate in the object that the activity
requested is referred to the project VIDEO-CV,
financed within LLP Programme 2007-2013 Leonardo
da Vinci Multilateral Projects - Transfer of
Innovation (TOI), Project ID. LLP-LDV/TOI/08/IT/4
56 All subcontracts must imply a period included
within the 24 months of project life and must
clearly indicate the kind of activity requested
and the amount allocated. Please remind that if
you do not follow the indications provided,
agreements will not evaluated eligible. Please
remind that is also requested a translation in
English or French of all subcontracts that are in
languages difficult to be understood (e.g.
Latvian, German, Polish, Greek, Bulgarian, etc).
Where it is not possible to conclude a full
subcontracting agreement, for example, the
subcontracting of printing activities, then as a
minimum, evidentiary documentation (e.g.
quotation or purchase orders and final invoice)
should be provided and should aim to include the
majority of the above information demands.
51
VAT custom duties and other taxes
As regards payment of duties and taxes incurred
by the Contractor and partnership members,
firstly we point out that Leonardo da Vinci fund
granted by European Commission, since it is not
paid in relation to the provision of a particular
product or service, it is not subject to VAT
regulations and any tax deduction. Vat, other
duties and taxes can be charged to the project
only where they are a final charge, not recovered
by the Contractor or partnership members (in this
case the expense is to be charged as a gross
amount). It is not possible charging to the
project VAT and other duties and taxes, if they
are not a real cost for the organisations (in
this case the expense is to be charged as a net
amount).

• It means that
• When presenting invoices related to the expenses
  declared in Operating costs and Subcontracting
  costs
• if VAT is not deductible for you provide a
  declaration in which you state this and maintain
  in your financial tables the total cost (net
  VAT)
• if VAT is deductible for you indicate in your
  financial table only the net cost (no VAT).

52
Subcontracting costs figures
Referring to Subcontracting costs, the figures
included in our project budget are the following

Subcontract Task description
1 Translations (all national languages to english)
5 Leaflet Printing
6 Multilingual Brochure printing
Printing of Final Handbook and DVD
7 Audio-Video Technicians
8 Interpreters for Final Conference
9 Catering, hall rental and Coffee break for II workshop and Final Conference
10 Counselling and communication experts
53
? example
? Table G.7 sub-contracting
Table G.7 Sub-contracting Costs Table G.7 Sub-contracting Costs Table G.7 Sub-contracting Costs Table G.7 Sub-contracting Costs Table G.7 Sub-contracting Costs Table G.7 Sub-contracting Costs
           
Partner No. (required) Sub-contracted Activities Start date of activities (dd/mm/yyyy) End date of activities (dd/mm/yyyy) Reference TOTAL COST
 9 Translations EN/IT for website  1/02/2009  10/09/2009 1 2.000,00 
        2  
        3  
        4  
        5  
        6  
        7  
        8  
        9  
        10  
        11  
? Note 2 PLEASE REMIND THAT THE DESCRIPTION MUST
TO BE COHERENT WITH THE FIGURES FORESEEN IN YOUR
BUDGET UNDER SUBCONTRACTING COSTS. THE START-END
DATE ARE COMPULSORY AND MUST BE COHERENT WITH THE
PERIOD CONCERNED BY THE INTERIM OR FINAL REPORT.
54
Indirect costs general info

• They are not identifiable as specific costs
  directly linked to the project realisation, but
  which have nevertheless incurred in connection
  with eligible direct costs. They may not include
  any eligible direct cost.
• Examples for indirect costs are
• All costs for equipment related to the
  administration of the project
• Communication costs (postage, fax, telephone,
  mailing)
• Infrastructure costs (rent, electricity) of the
  premises where the project is being carried out
• Office supplies (paper, CD, DVD)
• Photocopies

55
There is not a specific table to account them in
details. YOU HAVE TO DECLARE THE TOTAL AMOUNT
YOU HAVE IN YOUR OWN BUDGET (or a part of it) IN
THE Tabel G2 b that you will find in the format
that you will receive (is the only cost you have
to declare in TG2, the others are calculated
automatically).
? Invoices or receipts are not requested, but do
not forget to include in your financial report
the total amount you have in your budget under
this voice.
56
IMPORTANT FINAL NOTES ANNEXES TO THE INTERIM
FINANCIAL REPORT ALL PARTNERS ARE REQUESTED TO
SEND SOME SPECIFIC ANNEXES TO THE FINANCIAL TABLE

• a declaration signed by the Legal Representative,
  stamped and dated, in which the organisation
  describes for each professional figure involved
  in the project and declared in staff costs
  (administrative, managers, technicians, etc.) the
  detailed composition of the daily salary
  indicated
• documents justifying the expenditures declared in
  subcontracting costs e.g. Contracts invoice
  (plus, if the case, the declaration on VAT).

57

• IMPORTANT FINAL NOTES
• PLEASE REMIND THAT FOR BOTH THE INTERIM AND FINAL
  REPORT, ALL DOCUMENTS SUPPORTING THE EXPENCES
  DECLARED IN THE EXCEL FILE (E.G. CONTRACTS,
  INVOICES, ETC.) MUST BE
• READABLE, THAT IS THE PHOTOCOPIES MUST BE CLEAR
• TRANSLATED IN ENGLISH (ESPECIALLY FOR THE
  LANGUAGES THAT USE PARTICULAR CHARACTERS).
• ALL EXPENDITURES DECLARED MUST BE PROVIDED IN
  EURO. ALL PARTNERS THAT MEAN TO CHANGE THEIR
  NATIONAL VALUE IN EURO MUST GO THE FOLLOWING
  ADDRESS
• http//ec.europa.eu/budget/inforeuro/
• HERE YOU WILL FIND THE MONTHLY EXCHANGE RATE
  FIXED BY THE EUROPEAN COMMISSION. TO MAKE THE
  CALCULUS YOU HAVE TO REFER TO IT.

58
IN GENERAL IS QUITE STRATEGICAL TO MAKE THE
NATIONAL AGENCY IN THE CONDITION TO UNDERSTAND
ALL DOCUMENTS YOU ARE ATTACHING TO YOUR FINANCIAL
REPORT, BACAUSE EVERYTHING NOT CLEAR WILL BE
CONSIDERED NOT ELIGIBLE AND MONEY WILL BE
CUT. OUR INTEREST IS TO RECEIVE THE 2ND TRANCHE
BECAUSE THE WORK HAS BEEN MADE AND IS A GOOD
WORK....... SO, PLEASE SEND ORGANISED AND CLEAR
DOCUMENTS