Http://eacea.ec.europa.eu/tempus/index_en.php 1 Tempus Project Representatives Meeting 15 and 16 March 2010.
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http://eacea.ec.europa.eu/tempus/index_en.php
Tempus Project Representatives Meeting15 and 16 March 2010
http://eacea.ec.europa.eu/tempus/index_en.php
Tempus IVSecond Call Tempus IV EAC-01-2009
Financial Rules Financial Rules
http://eacea.ec.europa.eu/tempus/index_en.php
OutlineOutline
• Budget headings & ceilings• Tendering procedures • Exchange rates• Financial Report & supporting
documents• Modifications to the budget• Co-financing concept• Determination of the final grant• Payment cycle
http://eacea.ec.europa.eu/tempus/index_en.php
ANNEX II of the Grant AgreementEstimated budget of the action
PROJECT COSTS €
I Staff costs (max 40% of total eligible direct costs) 400.000,00
II Travel costs, costs of stay 300.000,00
III Equipment (max 30% of total eligible direct costs) 200.000,00
IV Printing and publishing 80.000,00
V Other costs 20.000,00
Eligible direct costs (total I - V) 1.000.000,00
VI Indirect costs (max 7% of total eligible direct costs) 60.000,00
Total eligible costs (total I - VI) 1.060.000,00
PROJECT FINANCE €
Co-financing of at least 10% of the total eligible direct costs 150.000,00
Tempus grant: includes financing to a maximum of 90% of the total eligible direct costs (from the EU) and indirect costs
910.000,00
TOTAL PROJECT FINANCE 1.060.000,00
http://eacea.ec.europa.eu/tempus/index_en.php
Budget headings & contractual Budget headings & contractual ceilingsceilings
II. Travel costs and Costs of stay
IV. Printing & Publishing
V. Other costs
VI. Indirect costs
Max 40% of the total eligible direct costs Co-financing is subject to the 40% limitUp to 10% flexibility without authorisationLocal salary rates to be applied
Max. 7% of the total eligible direct costs Recalculated at the end of the project based on the actual eligible costs. Co-financing not permitted
Up to 10% flexibility without authorisation Travel costs: Actual costs per personCosts of stay: daily allowances
Max. 30% of the total eligible direct costs Co-financing is subject to the 30% limitUp to 10% flexibility without authorisation
I. Staff costs (incl. replacement costs)
III. Equipment
Up to 10% flexibility without authorisation
http://eacea.ec.europa.eu/tempus/index_en.php
I. Staff costs (incl. replacement I. Staff costs (incl. replacement costs)costs)
To cover the costs of staff directly necessary for the achievement of the results and not covered by other sources: - Administrative or academic tasks (3.1 Guidelines):
course development, maintenance of online courses/website, etc. Language / IT courses, translation services, evaluation activities when performed by internal staff (if sub-contracted Other costs)
- Replacement costs for EU staff (3.2 of Guidelines)
purposepurpose
Staff costs should respect local salary rates and reflect the employing
institution's usual policy on remuneration. Reference daily rates: Guidelines/Annex 3.
Total expenditures for Staff Costs cannot exceed the 40% ceiling
(with 10% flexibility). Co-financing is also subject to the 40% ceiling.
contractual contractual rulesrules The beneficiary shall retain:
- For staff members: Staff Convention (Guidelines/Annex1)- For external staff: Subcontract or Staff Convention and invoice (plus 3
offers if the contract is > EUR 25,000) - For replacement of EU teaching staff: confirmation of engagement from EU
institution and Staff ConventionFormal justification needs to be retained if the applied
salary rates exceed the reference rates of Guidelines/Annex 3 *
The beneficiary shall provide: - Copies of subcontracts and invoices if the contract or remuneration is
bigger than EUR 25,000* Explanation to be given in the financial statement (final report) if
higher salary rates are applied
supporting supporting documentsdocuments
http://eacea.ec.europa.eu/tempus/index_en.php
Country Manager Teacher Technical Administrative
Belgique/Belgie - BE 297 254 205 160
Bulgaria- BG 62 56 43 29
Ceska Republika - CZ 114 114 82 59
Danmark - DK 386 331 269 211
Deutschland - DE 286 248 200 154
Eesti - EE 93 84 59 42
Ellas - EL 211 180 147 115
Espana -ES 233 209 161 113
France - FR 335 283 185 141
Ireland - IE 378 329 275 201
Italia - IT 448 262 178 147
Kypros - CY 240 211 131 89
Example: Staff Costs - Reference daily rates for EU staff (in €) (gross rates) Guidelines for the use of the Grant (Annex 3)
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II. Travel costs and costs of stay- II. Travel costs and costs of stay-
StaffStaff To cover the costs of travel and subsistence allowances of staff, experts included in the partnership, subcontractors and Associate Partners for mobilities linked to: teaching/training assignments, retraining, update of courses, practical placements, short visits for coordination and planning, short intensive courses, dissemination visits.
The budget for Travel Costs and Costs of Stay should: cover only actual travel costs (including visa fee and related obligatory insurances, travel insurance and cancellation costs if justified) cover the daily allowance: the ceilings per person indicated at point 4.4.3 of the Guidelines must be respectedTravel for research activities is not allowed
The beneficiary shall retain with the project accounts:- a filled-in Individual Mobility Report for each mobility using the standard form (Guidelines, Annex 2)- readable copies of travel tickets, invoices, boarding passes, receipts.
The beneficiary is not requested to send any supporting document with the Final report
purposepurpose
contractual contractual rulesrules
supporting supporting documentsdocuments
http://eacea.ec.europa.eu/tempus/index_en.php
II. Staff – activities and mobility II. Staff – activities and mobility directionsdirections Point 4.4.1 Guidelines Point 4.4.1 Guidelines
Assignments for teachers/trainers PC EU / EU PC
Re-training and up-dating courses PC EU / PC
Practical placements PC EU / PC
Short visits for coordination and management meetings
ALL
Short intensive courses in specific subject area (including language)
Within the PC or combined with
another PC EU mobility
Visit for dissemination purposesMobility is allowed to other institutions
in the Partner Countries
Activity Direction
General principle: mobilities within the countries participating in the project
Specific authorisation is requested for any destination/ duration different from the above ones
http://eacea.ec.europa.eu/tempus/index_en.php
II. Travel costs and costs of stay- II. Travel costs and costs of stay- StudentsStudents
To cover the costs of travel and subsistence allowances of students for mobilities linked to: study periods abroad, practical placements in an enterprise, intensive courses for Partner Country students in EU, participation of student representatives in targeted mobilities
The budget for Travel Costs and Costs of Stay should : cover only actual travel costs (including visa fee and related obligatory insurances, travel insurance and cancellation costs if justified) cover a monthly allowance for subsistance /accommodation /local transport and personal insurance: the ceiling per month and per person indicated at point 4.5.3 of the Guidelines must be respectedHost universities can claim institutional costs for receiving students for study period from abroad (point 4.5.4 of Guidelines)
The duration of student mobilities should be minimum 2 weeks and maximum 3 months
The beneficiary shall retain:- a filled-in Individual Mobility Report for each mobility using the standard form (Guidelines/Annex 2)- readable copies of travel tickets, invoices, boarding passes, receipts
The beneficiary is not requested to send any supporting document with the Final report
purposepurpose
supporting supporting documentsdocuments
contractual contractual rulesrules
http://eacea.ec.europa.eu/tempus/index_en.php
II. Students - activities / mobility II. Students - activities / mobility directionsdirections Point 4.5.1 Guidelines Point 4.5.1 Guidelines
Activity Direction Duration
Study period EU EU NO!Min 2 weeks
Max 3 months
Practical placement
EU PC
PC EU
Within PC
Min 1 month Max 3 months
Intensive course PC EU ONLY!Min 2 weeks
Max 3 months
Student representatives from PC and EU in targeted mobilities
All Min 2 weeks
Max 3 months
Specific authorisation is requested for any destination/ duration different from the above ones.
General principle: mobilities within the consortium members
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III. EquipmentIII. Equipment
To cover the costs of equipment directly relevant to the project’s Objectives (hardware an software), the costs for installing internet connection, for access to databases, for equipment insurance/transport/installation, for maintenance of equipment.Prior authorisation required for hire of equipment
The equipment must:- be exclusively for PC universities included in the partnership (JP)- be exclusively for PC universities/institutions/organisations included in the partnership but not for Associated Partners (SM)- be exempt from VAT and custom duties (they are not eligible)- Depreciation does not applied: the overall cost of equipment is coveredTotal expenses for equipment cannot exceed the 30% ceiling (plus 10% flexibility). Co-financing is aslo subject to the 30% ceiling.
The beneficiary shall retain readable copies of:- all invoices for all equipment declared costs- proofs of tendering procedure (min. 3 offers) for purchases above EUR 25,000
The Beneficiary shall provide: Readable copies of invoices if the purchase is above EUR 25,000 The names of the firms consulted (min. 3) has to be indicated in the Financial statement (Final report)
purposepurpose
contractual contractual rulesrules
supporting supporting documentsdocuments
http://eacea.ec.europa.eu/tempus/index_en.php
IV. Printing & PublishingIV. Printing & Publishing
Printing & Publishing budget heading can cover:
- paper and electronic productions (electronic form)- design, development and establishment of website- photocopying of teaching materials/documentation
(general photocopying Indirect Costs)
Internal staff costs may not be covered by this budget heading (i.e. web updating and web maintenance)
The beneficiary shall retain with the project accounts readable copies of all invoices (internal invoices to be issued for in-house printing and publishing).
The beneficiary is not requested to send any supporting document with the Final report
purposepurpose
contractual contractual rulesrules
supporting supporting documentsdocuments
http://eacea.ec.europa.eu/tempus/index_en.php
V. Other costsV. Other costsOther costs budget heading can cover other costs not included under other categories:- Costs related to dissemination of information (advertising in media, promotional materials such as pen, bags, posters, etc.) - inter-project coaching (maximum of EUR 2,500)- bank charges (including bank guarantee charges where requested)- external audit fees (where requested)- Language / IT courses, translation services, evaluation activities if subcontracted to external service providers (when performed by
internal staff Staff Costs) - hire of premises for dissemination events (prior authorisation required).
Ineligible costs: hospitality costs, costs related to theuse of materials incurred by institutions when hosting students/ staff, registration fees for courses/conferences,exchange losses, etc.
The beneficiary shall retain with the project’s accountsreadable copies of all invoices and bank statements.
The beneficiary is not requested to send any supporting
document with the Final report
purposepurpose
contractual contractual rulesrules
supporting supporting documentsdocuments
http://eacea.ec.europa.eu/tempus/index_en.php
VI. Indirect CostsVI. Indirect Costs
Indirect Costs can cover:- stationary, office supplies, general photocopying- postage and telecommunication costs attributable to the project- Use of internet/communication software (e.g. Skype)
Eligible for flat‑rate funding of up to 7% of the total direct eligible costs (Art. I.4.2)
At the end of the project, the Indirect Costs incurred and declared will be considered eligible so long as they: do not exceed the absolut amount shown for Indirect Costs in Annex II of the Grant Agreement (approved budget) do not represent more than 7% of the total actual eligible direct costs following the financial assessment
NO supporting document is required The indirect costs incurred in carrying out the project have to be declared in the Financial Statement of Final Report
purposepurpose
contractual contractual rulesrules
supporting supporting documentsdocuments
NO co-financing is permitted under this budget heading
http://eacea.ec.europa.eu/tempus/index_en.php
Tendering ProcedureTendering ProcedureThe beneficiary shall apply the award of contract procedure
(Art. II.9) when:
A. purchasing any kind of goods or services in the framework of the Tempus project
B. in case of sub-contract with individual expert/industry/enterprise/ institutions for academic or administrative tasks
BUT ONLY IFthe amount of the purchase/sub-contract exceeds the threshold
of EUR 25,000
Proofs of awarding procedure (at least 3 offers) should be retained with the project’s accounts
The names of the providers consulted (min. 3) shall be indicated in the final financial statement of the Final Report.
N.B. The purchase cannot be split into smaller contracts with individual amounts lower than the threshold
http://eacea.ec.europa.eu/tempus/index_en.php
Exchange ratesExchange rates
All transactions ≠ EUR must be converted and reported in EUR in the Financial Statement of the Final Report:
Which exchange rate?
1. from the start of the eligibility period until the second pre-financing: the monthly accounting rate applicable on the month in which you received the first pre-financing should be applied
2. from the second pre-financing until the end of the eligibility period: the rate of the month in which you received the second pre-financing should be applied
The rate to be applied is the monthly accounting rate
established by the Commission and published on its website: http://ec.europa.eu/budget/inforeuro
N.B. Exchange losses are not eligible
http://eacea.ec.europa.eu/tempus/index_en.php
Summary table: supporting documentsSummary table: supporting documents
Budget heading
Supporting documents
To be submitted To be kept with project accounts
I. Staff Costs Copy of the sub-contract and invoice when a sub-contract is above € 25,000 *
Staff Conventions for staff members Sub-contracts and invoices for external staff For a sub-contract above € 25 000, docs on the tendering procedure (min 3 offers). Formal justification for higher salary rates For replacement costs, confirmation from the EU institution that the vacated role was filled for the period in question + Convention for each staff member filling the vacated role.
II. Travel Costs & Costs of Stay
None Individual mobility reports and all copies of travel tickets, boarding passes, invoices, receipts.
III. Equipment
Copy of invoices for equipment with a total value above € 25 000*
All invoices for all equipment purchased Three estimates /offers for equipment purchases above € 25 000.
* (The names of the companies contacted have to be indicated in the Final Report)
http://eacea.ec.europa.eu/tempus/index_en.php
Summary table: supporting documentsSummary table: supporting documents
Budget heading
Supporting documents
To be submitted To be kept with project accounts
IV. Pringting &
Publishing
None All invoices
V. Other Costs
None All invoices, bank statements
VI. Indirect Costs
None None An Audit Report on the action's financial statements and underlying accounts must be submitted for grants above EUR 750.000
The rules on supporting documents apply for both expenditure paid by Tempus and co-financed
General advice: justification/explanation in the financial statement in case of doubts
Supporting documents should be collected as soon as the expenditure is incurred
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Financial report and supporting Financial report and supporting documentsdocuments
A copy of some supporting documents only is to be transmitted with the Final report and Request of payment of the balance
(ref. Guidelines for the use of the grant).
The beneficiaries are requested to keep with the project accounts all the supporting documents.
If the Executive Agency deems it necessary, copies of invoices and other supporting documents not required with the Final report can be requested and examined in detail after the submission of the Report.
These proposed simplifications will be accompanied by a rigorous audit policy carried out on behalf of the Executive Agency, mainly by increasing the number of ex-post audit missions and of monitoring missions which will also focus on the evaluation of financial aspects.
http://eacea.ec.europa.eu/tempus/index_en.php
Modifications to the BudgetModifications to the Budget
PRIOR written authorisation by EACEA is needed for any increase of the approved amount allocated under each budget heading of direct costs of more than 10%
Requests must indicate the reason and the impact of such budget modifications on the activities and the expected outcomes of the modification. It must be submitted one month before the end of the eligibility period at the latest.
The ceiling for equipment and staff costs (30% and 40% of the total eligible direct costs shown in Annex II) is not subject to negociation. The flexibility of 10% applies also to the ceilings.
Indirect Costs are not subject to budget modification and the 10% flexibility do not apply to Indirect Costs.
http://eacea.ec.europa.eu/tempus/index_en.php
Co-financing conceptCo-financing conceptThe Tempus grant contribution may not exceed 90% of the total eligible direct costs (Tempus + co-financing) at the end of the project + up to 7% of the total eligible direct costs (to cover “indirect costs”)
Actual Co-financing (minimum 10%)
should be declared and justified in the Final Report and will be considered and assessed for the calculation of the total eligible costs at the end of the project must satisfy the same rules as Tempus grant including the contractual ceilings of 30% (Equipment), 40% (Staff Costs) and the 10% flexibility on transfers between budget headings can not cover costs which are not eligible for Tempus funding can be declared under any budget heading except “Indirect Costs” has to respect the same rules on supporting documents which apply for the expenditure paid by Tempus
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Determination of the final grantDetermination of the final grantArt. II.17 Grant Agreement
The final grant will correspond to the lowest amount among the following ceilings calculated at the end of the project:
Ceiling A: % of the total eligible direct costs at the end of the project as indicated in art. I.4.3
Ceiling B: Total declared expenditure minus declared co-financing amount
Ceiling C: Maximum Tempus Grant amount = amount indicated in art. I.4.3
http://eacea.ec.europa.eu/tempus/index_en.php
Determination of the final grantDetermination of the final grant
PROJECT COSTSApproved budget €
I Staff costs 400.000,00
II Travel costs, costs of stay 300.000,00
III Equipment 200.000,00
IV Printing and publishing 80.000,00
V Other costs 20.000,00
Eligible direct costs (total I - V) 1.000.000,00
VI Indirect costs (up to 7% of total eligible direct osts)
60.000,00
Total eligible costs (total I - VI) 1.060.000,00
PROJECT FINANCE €
Co-financing of at least 10% of the total eligible direct costs (ex.15%)
150.000,00
Tempus grant: includes financing to a maximum of 90% of the total eligible direct costs (from the EU) and indirect costs
910.000,00
TOTAL PROJECT FINANCE 1.060.000,00
DECLARED PAID BY TEMPUS
DECLAREDCO-
FINANCED
TOTAL DECLAREDEXPENDITURE €
290.000,00 10.000,00 300.000,00
150.000,00 50.000,00 200.000,00
95.000,00 5.000,00 100.000,00
35.000,00 5.000,00 40.000,00
20.000,00 0 20.000,00
590.000,00 70.000,00 660.000,00
46.200,00 46.200,00
636.200,00 70.000,00 706.200,00
Ceiling A: (85% of 660.000 + indirect costs) 561.000 + 46.200 = EUR 607.200
Ceiling B: 706.200 - 70.000= EUR 636.200
Ceiling C: EUR 910.000
Final decision on payment: CEILING A EUR 607.200
Assumption: all declared expenditures are eligible including indirect costs
Art. I.4.2 The total budget (incl. co-financing): ex. € 1.060.000 Art. I.4.3 Maximum EU grant in amount: ex. EUR 910.000
= 85% of total eligible direct costs + indirect costs
http://eacea.ec.europa.eu/tempus/index_en.php
Determination of the final grantDetermination of the final grant
Ceiling A: (85% of 800.000 + indirect costs)
680.000 + 56.000 = EUR 736.000
Ceiling B: 856.000-130.000= EUR 726.000
Ceiling C: EUR 910.000
Final decision on payment: CEILING B EUR 726.000
PROJECT COSTSApproved budget €
I Staff costs 400.000,00
II Travel costs, costs of stay 300.000,00
III Equipment 200.000,00
IV Printing and publishing 80.000,00
V Other costs 20.000,00
Eligible direct costs (total I - V) 1.000.000,00
VI Indirect costs (up to 7% of total eligible direct costs)
60.000,00
Total eligible costs (total I - VI) 1.060.000,00
PROJECT FINANCE €
Co-financing of at least 10% of the total eligible direct costs (ex.15%)
150.000,00
Tempus grant: includes financing to a maximum of 90% of the total eligible direct costs (from the EU) and indirect costs
910.000,00
TOTAL PROJECT FINANCE 1.060.000,00
DECLARED PAID BY TEMPUS
DECLAREDCO-FINANCED
TOTAL DECLAREDEXPENDITURE €
320.000,00 80.000,00 400.000,00
230.000,00 20.000,00 250.000,00
80.000,00 20.000,00 100.000,00
30.000,00 10.000,00 40.000,00
10.000,00 0 10.000,00
670.000,00 130.000,00 800.000,00
56.000,00 56.000,00
726.000,00 130.000,00 856.000,00
Art. I.4.2 The total budget (incl. co-financing): ex. € 1.060.000 Art. I.4.3 Maximum EU grant in amount: ex. EUR 910.000
= 85% of total eligible direct costs + indirect costs
Assumption: all declared expenditures are eligible including indirect costs
http://eacea.ec.europa.eu/tempus/index_en.php
Determination of the final grantDetermination of the final grant
Ceiling A: (85% of 1.160.000 + indirect costs) 986.000 + 60.000 = EUR 1046.000
Ceiling B: 1.220.000 -190.000= EUR 1.030.000
Ceiling C: EUR 910.000
Final decision on payment: CEILING C EUR 910.000
PROJECT COSTSApproved budget €
I Staff costs 400.000,00
II Travel costs, costs of stay 300.000,00
III Equipment 200.000,00
IV Printing and publishing 80.000,00
V Other costs 20.000,00
Eligible direct costs (total I - V) 1.000.000,00
VI Indirect costs (up to 7% of total eligible direct costs)
60.000,00
Total eligible costs (total I - VI) 1.060.000,00
PROJECT FINANCE €
Co-financing of at least 10% of the total eligible direct costs (ex.15%)
150.000,00
Tempus grant: includes financing to a maximum of 90% of the total eligible direct costs (from the EU) and indirect costs
910.000,00
TOTAL PROJECT FINANCE 1.060.000,00
DECLARED PAID BY TEMPUS
DECLAREDCO-
FINANCED
TOTAL DECLARED
EXPENDITURE €
340.000,00 100.000 440.000,00
330.000,00 70.000 400.000,00
210.000,00 10.000 220.000,00
75.000,00 5.000 80.000,00
15.000,00 5.000 20.000,00
970.000,00 190.000,00 1.160.000,00
60.000,00 60.000,00
1.030.000,00 190.000 1.220.000,00
Assumption: all declared expenditures are eligible including indirect costs
Art. I.4.2 The total budget (incl. co-financing): ex. € 1.060.000 Art. I.4.3 Maximum EU grant in amount: ex. EUR 910.000
= 85% of total eligible direct costs + indirect costs
http://eacea.ec.europa.eu/tempus/index_en.php
Payment CyclePayment Cycle
- After the date when the last of the parties signs the GA (OR upon receipt of a financial guarantee if required)
- After the reception of :
- following the approval of the Final Report
including:
Request for Payment +
Intermediate Report
Request for Payment +
Intermediate Report
When
70% of first
pre-financing
used
45 days1st pre-financing: 60%
2nd pre-financing: 30%
balance: max 10%Financial
Statement &
Request for Payment
Financial Statement &
Request for Payment
Final Report(FR)
Final Report(FR)
External Audit
Report
External Audit
Report two
months after
the project
ends
Required for
grants of
€750,000
or more
Intermediate Report
(IR) in any case no later than half way through the project
lifetime
Intermediate Report
(IR) in any case no later than half way through the project
lifetime
http://eacea.ec.europa.eu/tempus/index_en.php
Reference documentsto be consulted
regularly:
Grant Agreement Guidelines for the use of the grant Frequently Asked Questions
http://eacea.ec.europa.eu/tempus
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