FORESTUR: “Tailored training for professionals in the rural tourist sector” ES/06/B/F/PP-149544

FORESTUR: “Tailored training for professionals in the rural tourist sector”

ES/06/B/F/PP-149544

CONTRACTUAL & FINANCIAL ASPECTSValencia, November 2006

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CONTRACTUAL PERIOD

FROM 01/10/2006 TO 01/10/2008

24 MONTHS

Expenses before or after these dates will not be accepted

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BUDGET Applied budget: 393.589€ Approved budget: 341.897€

Applied Grant: 295.193€ (75%) Approved Grant: 230.777,60€ (67,5% average)

Staff cost maximum community contribution: 133.801,55€ (59,54%)

SUPPORTING DOCUMENTS: Administrative & Financial Handbook (AFH)

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GRANT DISTRIB. PER BUDGET HEADINGSSTAFF COSTS 59,54%TRAVEL 100%ICT 100%PRODUCTION 100%OVERHEADS 0%OTHER COSTS 100%SUBCONTRACTING 100%

Please find enclosed the grant distribution per partner and budget heading in the project folder

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TYPES OF COSTS STAFF COSTS OPERATIONAL COSTS

Travel expenses ICT Production Overheads Others

SUB-CONTRACTING

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STAFF COSTS (Page 16 AFH) Staff costs comprise any salary and/or

remuneration paid to the employee (salary costs + social security contributions, social fees, holiday payments and pensions costs)

Staff costs must be calculated on the basis of the actual daily salary of the individual employee multiplied by the number of days worked on the project,

Contractors must be prepared to provide evidence relating to how these rates for staff were calculated

In the final report a final statement of costs must be presented (Staff cost report & time sheets)

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STAFF COSTS II (Page 16 AFH)

How to calculate the real daily cost at your organisation:

Employee’s salary cost per year Number of working days per year_

REAL DAILY COST

* Time sheet model provided in the project folder

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TRAVEL EXPENSES (Page 18 AFH)

The partnership is required to use the cheapest means of travel

Travel costs should include all costs for travel from the point of origin to the point of destination and should include any related travel insurance costs

* See the breakdown of travel expenses in the folder

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TRAVEL EXPENSES II (Page 18 AFH) Subsistence costs may not exceed the maximum

daily rate for the country being visited Subsistence costs may be financed provided:

• They are reasonable• They are calculated on an actual cost (receipts)

or daily allowance basis

Countries participating in the LdV programme

Maximum Daily Subsistence Rates (€) – for the country being visited

Spain 141 €Hungary 136 €

Italy 130 €Romania 185 €

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TRAVEL EXPENSES III (Page 19 AFH) We have to decide the way to justify the

subsistence expenses during the meetings:

We justify the maximum daily subsistence rate per country

or We justify on the actual costs

**The decision will depend on the existing internal rules of the partners. Evidence of the applied payment system should be available.

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JUSTIFICATION OF THE MEETINGSEach partner must pay his/her expenses without exceeding the Maximum Daily Subsistence Rates (page 46 AFH)Each host organisation will collect all the tickets/receipts of the coffee-breaks and common meals

The host organisation will calculate the total amount of these receipts per partner

The last day of the meeting the host organisation will hand over the corresponding tickets to each partner and will collect the money from them

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ICT (Page 19 AFH)

Includes COMPUTER costs (connection time, purchase/hire of HW or SW, ...) and AUDIO-VISUAL costs (purchase/hire of beamers and videoconferencing equipment, ...) provided these costs are directly relevant to the project.

As regards subscription to internet service providers and internet connection time, these should only be charged where costs are “individually identifiable” and where support documentation is able to be provided.

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PRODUCTION COSTS (Page 20 AFH)Costs connected to producing (promotional articles and materials: leaflets, posters, etc)“Internal subcontracting” by partnership organisation or its independent department (translations, printing house). Internal invoice will be neededNotes: If production is done outside organisation = subcontractingDaily photocopies = overheadsProduction costs cannot be salaries paid by the project = staff costs

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OVERHEADS (Page 21 AFH) No more than 7% of the total eligible direct

costs of the project will be allowed Community funds will provide 0% contribution

under this headingOverheads can include:- Daily communications (fax, telephone, etc.)- Photocopying- Office materials- Bank costs relating to transfer of funds

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OTHERS COSTS (Page 21 AFH)

For costs not failing into any other category, provided these costs are necessary for the proper performance of the activities foreseenOther costs can include:- Books - Press releases- Hire of rooms for meetings, seminars, etc *- Conference fees, meeting registration costs, trade fairs.- Rental of exhibition space.- Catering costs for a meeting or other event, if the attendees are not members of the project

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SUBCONTRACTING COSTS (Page 22 AFH)

Any amount paid to an external body or organisation carrying out a specific one-off task in connection with the project

Normally admissible only where staff within the member organisations of the partnership do not have the required skills

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SUBCONTRACTING COSTS II (Page 22 AFH)

Subcontracting is NEVER salaries paid to an individual but ALWAYS billed by an organisationSubcontracting agreements must be drawn. Copies of these agreements and bills/receipts/invoices must be submitted with the reportsThe subcontractor must bill the project according to the contract

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CONTRACT SIGNATURE

We signed the contract with the LdV NA about 3 weeks ago. We are pending to receive it signed

After the changes detected in the budget we have to send an official amendment to the contract to the NA

As soon as we receive the official answer we will formalise the contracts between coordinator/partner

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PAYMENTS1. 10% as soon as the coordinators receive the

first payment from the LdV NA2. 15% after the justification of WP1 + required

tasks of WP5 and WP63. 15% after the justification of WP2 + required

tasks of WP5 and WP64. 15% after the justification of WP3 + required

tasks of WP5 and WP65. 15% after the justification of WP4 +

remaining tasks of WP5 and WP66. 30% after the approval of the final report

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INTERNAL REPORTS

Justification after the end of each WP must be sent to the coordinator in order to receive every payment, as agreed in the contract

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OFFICIAL REPORTS INTERIM REPORT

Period to justify: 01/10/06 – 01/10/07 Deadline: 01/12/2007 All the partners will send their justifications to

the coordinator before the 2nd Nov 2007

FINAL REPORT Period to justify: 01/10/06 – 01/10/08 Deadline: 01/12/2008 All the partners will send their justifications to

the coordinator before the 3rd Nov 2008

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REMARKS (Pages 24, 25 AFH)All the amounts given in the project reports must be expressed in €.

Costs relating to account management are inelegible, however bank costs relating to the transfer of funds are eligible under the budget for Overheads

Any interest earned in relation to pre-financing paid to the project must be declared within the relevant table of the financial report for eventual reimbursement to the NA

VAT cannot, in any case, be charged to the project unless it is a final charge, i.e. a charge that is not deductible and cannot be recovered by the Contractor or the Partners

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REMARKS II (Pages 24, 25 AFH)EXCHANGE RATES

Where a Euro account is held, the expenditure must be reported in Euro

Where accounts are held in national currency, it must be used the following model:

Pre-financing (Euro) Bank rate

Pre-financing (national currency)

1st project period 40.000 7,5 300.0002nd project period 40.000 7 280.000

TOTAL 80.000 580.000

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SUPPORTING DOCUMENTS Administrative & Financial Handbook (version

2006)http://ec.europa.eu/education/programmes/leonardo/handbooks/2006_en.pdf

Leonardo da Vinci programme websitehttp://ec.europa.eu/education/programmes/leonardo/news_en.html

Contact person for Contractual & Financial issues in Florida:

Laura Uixera: luixera@florida-uni.es, luixera@gmail.com Inma Mora: imora@florida-uni.es, inmamora@gmail.com