Financial Rules. Reference documents to be consulted regularly: Grant Agreement Consortium agreement Guidelines for the use of the grant Frequently Asked.

Financial Rules

Reference documentsto be consulted regularly:

• Grant Agreement• Consortium agreement • Guidelines for the use of the grant• Frequently Asked Questions• http://eacea.ec.europa.eu/tempus• For national partners:

http://www.tempus.ac.rs/

Budget headings

• Staff costs (incl. replacement costs)• Travel costs and Costs of stay• Equipment• Printing & Publishing• Other costs• Indirect costs

• Co-financing

STAFF COSTS

• Max 40% of the total eligible direct costs • Co-financing is subject to the 40% limit• Daily rates stated in project application

should not be increased as they are just below maximum eligible rate Increase number of day’s, not salary rate!!!

STAFF COSTS

Staff categories: • Manager• Researcher/Teacher/Trainer• Technical • AdministrativeMaximum eligible daily rates for EU staff or

Tempus partner country staff (in €) is given Local salary rates to be applied

STAFF COSTS

Country Manager Researcher

Teacher/Trainer

Technical Administrative

UK 412 389 273 197

IT 568 332 225 187

SI 130 107 83 61

RS 120 100 65 55

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, Language / IT courses, translation services, evaluation activities when performed by internal staff (if sub-contracted Other costs)

Replacement costs for EU staff (3.3 of Guidelines)

Purpose

Contractual rules

Staff costs should respect local salary rates and reflect the employing institution's usual policy on remuneration. Maximum reference daily rates: Guidelines/Annex 3.

Supportingdocuments

The beneficiary shall retain: For staff members: Staff Convention

(Guidelines/Annex 1) For replacement of EU teaching staff: confirmation

of engagement from EU institution and Staff ConventionThe beneficiary shall provide: Explanation & supporting documents (final report) if higher salary rates are applied (Guidelines/Annex 3).

TRAVEL COST’S & COST’S OF STAY

• Actual costs per person for:– Travel costs– Daily allowance

• Actual travel costs including visa fee and related obligatory insurance, travel insurance etc.

• Basic principle : the cheaper option

TRAVEL COST’S & COST’S OF STAY(Travel costs)

• Eligible travel costs– Expenses for travel by private or company cars– The price of a rail, bus or plane ticket

• Expenses for travel by private or company cars (whichever the cheaper option) will be refunded as a rate per km in accordance with the internal rules of the organization concerned up to a maximum of EUR 0.22 per km

TRAVEL COST’S & COST’S OF STAY(Cost of stay)

• Cover the daily allowance per person• Expenses will be refunded with the internal

rules of the organization concerned up to a maximum of the ceilings per person indicated at point 4.3.3 of the Guidelines must be respected

TRAVEL COST’S & COST’S OF STAY(Cost of stay)

Maximum costs of stay per person:

To cover the costs of travel and subsistence allowances of staff for mobilities linked to: teaching/training assignments, retraining, update of courses, practical placements, short visits for coordination and planning, language training, dissemination visits.

Purpose

The budget for Travel Costs and Costs of Stay should: cover only actual travel costs (including visa fee and related

obligatory insurance, travel insurance and cancellation costs if justified)

cover the daily allowance: the ceilings per person indicated at point 4.3.3 of the Guidelines must be respected

Travel for research activities is not allowed

Contractual rules

Supportingdocuments

The beneficiary shall retain: a SIGNED & 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 documents

with the Final report.

EQUIPMENT

• Only the purchase of equipment which is directly relevant to the objectives of the project can be considered as eligible expenditure.

• This could include– books and periodicals,– fax machines; – photocopying machines; – computers and peripherals, – software; – machines and equipment for teaching purposes; – video-projectors (hardware) and video-presentations (software); – television sets,– installing/setting up of communication lines for internet connection/Skype; – access to databases (libraries and electronic libraries outside the partnership);– consumables required to ensure the smooth functioning of equipment; – equipment maintenance,– insurance,– transport and installation costs.

EQUIPMENT

• Only for non EU partners

• For Serbian partners unique tender procedure is obligatory

• Requested tender procedure in Serbia will be conducted by University of Belgrade

PurposeTo cover the costs of equipment directly relevant to the project’s objectives (hardware and software), books, 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.

Contractual rules

The equipment must: be exclusively for PC universities included in the

partnership (JP) be exclusively for PC

universities/institutions/organisations included in the partnership (SM) Not public administration!

be exempt from VAT and custom duties (they are not eligible)

be recorded in the inventory of the institution where it is installed

Total expenses for equipment cannot exceed the 30% ceiling (Co-financing is also subject to the 30% ceiling.

Supportingdocuments

The beneficiary shall retain: all invoices for all equipment declared costs proofs of tendering procedure (min. 3 quotations) for

purchases above EUR 25,000 (no ‘saucissonage’!).The Beneficiary shall provide: Readable copies of invoices if the purchase is above EUR 25,000.The names of the firms consulted (min. 3) have to be indicated in the Financial statement (Final report).

Printing & Publishing

• Printing & Publishing budget heading can cover: – paper and electronic productions (electronic

form)– design, development, – establishment and maintenance of website

(external subcontract)– photocopying of teaching

materials/documentation

Printing & Publishing

• Non eligible costs:– General photocopying – Internal staff costs (i.e. web updating, web

maintenance, translation etc)

Purpose

Printing & Publishing budget heading can cover: paper and electronic productions (electronic

form) design, development, establishment and

maintenance of website (external subcontract)

photocopying of teaching materials/documentation

General photocopying Indirect Costs

Contractual rules

Internal staff costs may not be covered by this budget heading (i.e. web updating and web maintenance), VAT ineligible.

Supportingdocuments

The beneficiary shall retain: all invoices (internal invoices to be issued for in-house

printing and publishing) and subcontracts.The beneficiary shall provide: Copies of subcontracts and invoices if the contract

or remuneration exceeds EUR 25,000 (3 quotation to be retained)

The names of the firms consulted (min. 3) have to be indicated in the Financial statement (Final report).

Other costs

• Other costs budget heading can cover:– 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 – Costs of subcontracting for specific tasks – Travel costs and costs of stay related to subcontracted service

providers– Hire of premises for dissemination events (prior EACEA

authorisation needed).

Purpose

Other costs budget heading can cover: 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 Costs of subcontracting for specific tasks Travel costs and costs of stay related to subcontracted service

providers Hire of premises for dissemination events (prior

EACEA authorisation needed).

Contractual rules

Ineligible costs: hospitality costs, costs related to the use of materials & equipment incurred by institutions when hosting students/ staff, registration fees for courses/conferences, exchange losses, VAT, etc.

Supportingdocuments

The beneficiary shall retain: invoices, subcontracts, mobility supp. docs., bank

statements The beneficiary shall provide: Copies of subcontracts and invoices if the contract

or remuneration exceeds EUR 25,000 (3 quotation to be retained)

The names of the firms consulted (min. 3) have to be indicated in the Financial statement (Final report).

INDIRECT COSTS

• Indirect costs include:– stationery, – general photocopying, – office supplies,– postage and telecommunication costs directly

related to the project. – the cost of using internet and other computerized

communication software

• Exception : the cost of installing an internet connection can be covered under equipment

INDIRECT COSTS

• The total amount for indirect costs is fixed at 7% of the total eligible direct costs.

• Formula accepted by Serbian Universities:

Indirect costs per partner =

• No supporting documentation is required.

CO-FINANCING

Costs equivalent to at least 10% of the total eligible costs and identified in the estimated budget of the action contained in Annex II as co-financing, must be financed from sources other than the European Union.

Summary table: supporting documents per budget headings

Budget heading

Supporting documents

To be submitted to EACA

To be submitted to project coordinator

I. Staff CostsFormal justification for higher salary rates

Staff Conventions for staff membersFor 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

NoneIndividual 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 invoicesThree estimates / quotations for equipment

purchases obtained by tender proceduresPictures of equipment

Summary table: supporting documents per budget headings

Budget headingSupporting documents

To be submitted to EACA

To be submitted to project coordinator

IV. Printing & Publishing

Copy of the sub-contract and invoice when a sub-

contract is above € 25,000*

All invoicesSub-contracts and invoices for external staff For all sub-contract, docs on the tendering procedure (min 3 quotations).

V. Other Costs

Copy of the sub-contract and invoice when a sub-

contract is above € 25,000*

All invoices, bank statementsSub-contracts, invoices and travel supporting documents for external staff For all sub-contract docs on the tendering procedure (min 3 quotations).

VI. Indirect Costs

NoneNone, but should be identifiable and justifiable (Art. II.14.3)

Supporting documents - Requested for Serbian partners

(1) SERBIAN partners

STAFFStaff

convention

Ugovori oAutorskomhonoraru

1. Ugovori o autorskom honoraru (pojedinačno po autorima)

2. OPJ obrasci za svaki obračun sa dokazom da su predati poreskoj upravi

3. Izvodi koji dokazuju da su isplaćeni honorari i pripadajući porezi

Ugovori o delu

1. Rekapitulacija zarade za učesnike projekta čije se zarade priznaju kao trošak projekta

2. Izvodi koji dokazuju isplatu neto zarada kao i pripadajućih poreza i doprinosa

3. OPJ obrasci za svaku isplatu4. OD obrasci za svaku isplatu

TRAVELCOSTS ANDCOSTS OF

STAY

IMR / individualmobility report/

Putni troškovi

1. Putni nalozi2. Obračuni troškova po službenom putu3. Sve fakture koje se odnose na putni nalog(putarine,

hotelski računi, karte za prevoz, boravak na terenu, kotizacije za seminare/kongrese, dnevnice)

4. Dokazi plaćanja – i akontacije po konačnom obračunu (izvodi banaka i blagajnički izveštaji)

5. Računi koji nisu obuhvaćeni putnim nalozima i izvodi koji dokazuju njihova plaćanja (avio karte, hotelski računi...)

EQUIPMENT

- all invoices for all equipment declared costs- proofs of tendering procedure

Nabavka opreme

1. Dokumentacija koja dokazuje postupak javne nabavke2. Fakture dobavljača*3. Izvodi koji dokumentuju isplatu dobavljačima* priznaje se samo vrednost usluge, bez PDV-a

PRINTING AND

PUBLISHING

Invoice for printing and publishing

Troškovi štampe 1. Dokumentacija koja dokazuje postupak javne nabavke2. Fakture dobavljača*3. Izvodi koji dokumentuju isplatu dobavljačima* priznaje se samo vrednost usluge, bez PDV-a

OTHER COSTS

All Invoices Ostali troškovi 1. Fakture dobavljača2. Izvodi koji dokazuju isplate faktura

Supporting documents - Requested for Serbian partners (2)

The following costs are considered ineligible:

• return on capital; • debt and debt service charges; • provisions for losses or potential future liabilities; • interest owed; • doubtful debts; • exchange losses; • VAT• costs declared by a beneficiary and covered by another action or work programme receiving a

European Union grant; • equipment such as: furniture, motor vehicles of any kind, equipment for research and

development purposes, telephones, mobile phones, alarm systems and anti-theft systems; • hospitality costs; • costs related to the use of materials (computer, laboratory, library, etc.) incurred by universities,

institutions, industries or companies when hosting staff; • registration fees for courses, seminars, symposia, conferences, congresses; • costs linked to the purchase of real estate;

Be aware

• Do not assume that all activities in your project application are automatically eligible.

• Before implementing any activity, please

check first that the activities indicated in your project proposal are.

• An Audit Report on the action's financial statement and underlying accounts must be submitted for grants > € 750,000

Be aware

• Any conversion of actual costs into euros shall be made by the beneficiary at the monthly accounting rate established by the Commission and published on its website http://ec.europa.eu/budget/inforeuro applicable on the month of the first pre-financing until the second pre-financing is received, after which the rate of the month of the second pre-financing must be applied

•Dates of validity•Currency

•Rate

REQUESTED DOCUMENTS

Staff Costs

Travel costs and costs of stay

INDIVIDUAL MOBILITY REPORT for travel costs and costs of stay Annex 2 Ref. No………….……………….……Tempus Project No. ………….……………….…… The reference number must correspond to the progressive numbering indicated in the financial statements in the final report

To be completed by each recipient of a mobility grant (Tempus grant and co-financing). To be returned to the co-ordinator together with readable copies of all travel tickets, boarding passes and other supporting documents.

PERSONAL DATA Surname: ......................................................................... Forename: ...................................................................... Gender: .............................. Nationality: ....................... Home institution: ...................................................................................................................................................... Staff position/student year of study at home institution: .......................................................................................... Host institution(s): .................................................................................................................................................... TYPE OF ACTIVITY FOR WHICH GRANT WAS RECEIVED Tick as appropriate. If activities were combined, please list them in order of priority STAFF STUDENTS

Teaching/training assignment of staff Study period

Retraining/update activity for staff Practical placement

Practical placement Short intensive course

Development of academic activities Student representation

Short visit for coordination, planning and quality control

Short intensive course

Dissemination visit

TRAVEL COSTS AND COSTS OF STAY (Tempus grant and co-financing)

Amount in EUR

Costs of Stay (amount received by the recipient of the mobility grant)

Travel Costs

TOTAL TRAVEL AND COSTS OF STAY (Tempus grant and co-financing)

Please specify in the financial tables in the Final Report the amount declared paid by Tempus and/or co-financed.

PERIOD SPENT ABROAD: (dd/mm/yy) (dd/mm/yy) (no. of days)

From: To: Duration in days: DESCRIPTION OF ACTIVITY PERFORMED

Please give a brief description of the activities performed during the mobility.

SIGNATURE OF THE RECIPIENT (date and sign here as proof of receipt)

I hereby declare that I have been reimbursed for the above-mentioned mobility. Date: Signature:

Travel costs and costs of stay

o Boarding Pass for travel by planemost importantdocument

o Invoices for airplane tickets(electronic reservations)

o Other transportationticket’s and bill’s

o Hotel bill’s ( not obligatory)

Thank You For Your Attention!!!

Msc. Marija Šola

International Relation Office,

University of Belgrade

[email protected]