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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Training Session
CPN-YAS-PRD
Financial Issues
Ingrid Zwoch
National Contact PointLifesciences
Tel. +49 (0)228 3821 690 Fax +49 (0)228 3821 699Ingrid.zwoch@dlr.de
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Where would you find information on costs
Rules for Participation
Financial Guidelines (not yet published)
Core grant agreement Standard with specifics of project
Annex I Technical tasks - the “project”
Annex II General Conditions of the contract
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Financing: costs
New principles:
1 - No more cost categories 2 – To be eligible costs must be :
actual, economic and necessary for the project incurred during the duration of the project (exception: costs
of the final reports) recorded in the accounts (or third parties)
and must exclude indirect taxes, duties, interests, costs reimbursed in respect of another Community project, and not give rise to profit
3 - Presented in Annex I
Eg of potential eligible costs: pg 144 FP6 financial guidelines
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Financing: Costs
Eligible Costs Non-Eligible Costs
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Eligible Costs
Typical Direct Costs
personnel (salaries and related costs) durable equipment (depreciation) consumables travel and subsistence other project specific costs
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Eligible Costs
Direct Costs
identified by the beneficiary in accordance with its accounting system, and can be attributed directly to the project
personnel costs – actual hours worked (hired by the beneficiary in accordance with its national legislation – be under the sole supervision of the latter – and be remunerated in accordance with the normal practices of the beneficiary)
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Eligible Costs
Typical Indirect Costs (Overhead)
depreciation of buildings depreciation of equipment / infrastructure maintaining buildings administration (institution) cleaning heating electricity…..water….
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Eligible Costs
Indirect Costs
which cannot be identified by the beneficiary as beeing directly attributed to the project but which can be identified and justified by its accounting system as being incurred in direct relationship with the eligible direct costs attributed to the project
- Real indirect costs (certified methodology)- Flat rate (20 % / 60 %)
in all grant agreements of the beneficiary
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Non-Eligible Costs
identifiable indirect taxes (incl. VAT) duties interest owed provisions for future losses or charges exchange losses, cost related to return on capital costs declared or incurred or reimbursed in respect of another Community project debt and debt service charges excessive or reckless expenditure
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Accounting Principle
Book Keeping System is proving thedirect and indirect costs - de facto (in Euro)
Calculating and proving the direct costs (in Euro) and calculating the indirect costs as a flat rate (percentage of the direct costs – excl. subcontracts)
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Indirect Costs as a Flat Rate
Typically – those who choose the “flat-rate-version” may charge 20 % of the direct costs – excluding subcontracts
Exceptions for public research institutions and SMEs:
- Calculating and proving the direct costs (in Euro)- Calculating the indirect costs as a flat rate
- up to 60 % of the direct costs (subcontracts excluded)
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Community Contribution
Overhead Rate accepted is dependent on thetype of funding scheme
Collaborative Project Network of Excellence Specific Support Action / Coordination Action (max. 7 % of direct costs excluding subcontracts)
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Maximum Community Contribution
Is dependent on the type of activity
Research Demonstration Training Management Networking specific support activities and….
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Maximum Community Contribution
Is dependent on the type of institution
public+SME / others
Research 75 % / 50 % Demonstration 50 % / 50 % Training 100 % / 100 % Management Consortium 100 % / 100 % other specific activities 100 % / 100 %
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Maximum Community Contribution
Is dependent on the type of participation
Partner Subcontractor (receives 100 % from the Partner with whom he has concluded the subcontract)
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Subcontracting
Contractors shall ensure that the work to be performed can be carried out by them.
Exception: where it is necessary to subcontract certain elements of the work, this should be clearly identified in Annex I.
Minor services may be subcontracted: which do not represent core elements of the projectwhich cannot be directly assumed by contractorswhere necessary for the implementation of the project
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Financing: receipts
Three kinds of receipts must be taken into consideration in order to avoid any possibility of profit:
Financial transfers or their equivalent to the contractor from third parties ;
Contributions in kind from third parties;
Income generated by the project.
In the first two cases (financial transfers or contributions in kind), these endowments are considered as receipts of the project if the third party has provided them specifically to be used in the project.
FP6 Financial Guidelines p. 66
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Financing: audit certificates
each contractor shall provide an audit certificate
prepared and certified by an external auditor (for
public bodies - competent public officer)
to transform a pre-financing into a payment
Based on the reporting periodicity of the contract
(Art. 7.2)
Audit certificate costs have to be claimed as
management costs in subcontracting
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Reporting periodicity
Reports and deliverables (pg 88 FP6 financial guidelines)
The consortium will submit the following reports to the Commission:
(within 45 days after the end of each reporting period) a periodic activity report a periodic management report a report on the financial distribution between contractors any other report required by Annexes to Contract an audit certificate (certification of costs incurred in
corresponding period) + Form C
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Reports Submission
Reports must be provided both electronically and
- the originals - by registered mail with acknowledgement of
receipt (fifth paragraph of article II.7 of Annex II (General conditions) to the FP6 model contract)
The date of arrival of the originals is deemed to be
the official date of reception.
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Payment modalities
Pre-financing (start)
Periodic payment
Periodic pre-financing (based on the applicable
reporting periodicity)
The Community financial contribution is paid to
the coordinator : the consortium decides on its
allocation between the contractors (consortium
agreement)
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06 December 2002 Ingrid Zwoch, NCP-LifeSciences, Germany
Exchange Rates
Losses have to be covered by the participant
concerned
Check for specifications
Account for Euro