Eligible costsEligible costs Eligible costsEligible costs

Black Sea Basin Black Sea Basin Joint Operational Programme Joint Operational Programme

2007-20132007-2013

Project Management and Implementation Seminar

for Grant Beneficiaries and partners

18th of September 2013, Bucharest

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General principles in General General principles in General ConditionsConditions

Eligible costs are costs actually incurred by the beneficiary or partners of the grant which meet the all following criteria:

a) are incurred during the implementation period*;b) must be indicated in the estimated overall budget of the action;c) must be necessary for the implementation of the action;d) are identifiable and verifiable, recorded in the accounting of

beneficiary and partners, and backed-up by originals of supporting documents;

e) must be reasonable, justified and comply with the requirements of sound financial management, in particular regarding economy and efficiency.

* except for costs relating to final reports, expenditure verification and evaluation of the action.

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1. Human resources1. Human resources

1. only includes staff working on employment (labour) contracts, assigned to the action; persons working on services contracts should have been included as experts in Budget line no.5 (Subcontracted services);

2. actual gross salaries including statutory deductions* and other remuneration-related costs;

3. salaries and costs must not exceed those normally borne by the Beneficiary or its partners, unless it is justified by showing that it is essential to carry out the action;

4. may be considered as co-financing when paid by the Beneficiaries or its partners.1. Human Resources (gross amount)5

1.1 Technical staff

1.1.1 Project coordinator Per month € 0.00

1.1.2 (please specify) Per month € 0.00

1.1.3 (please specify) - please add as many rows as you need Per month € 0.00

1.2 Administrative and support staff

1.2.1 Financial manager Per month € 0.00

1.2.2 (please specify) Per month € 0.00

1.2.3 (please specify) - please add as many rows as you need Per month € 0.00

Subtotal Human Resources € 0.00

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1. Human 1. Human resourcesresourcesPreparation of monthly timesheet

•Eligible cost is the cost of the time allocated to the project; •Timesheet is the key document to ensure that the right amount is included in the accounting, but also that there is adequate support in case of control.

Only paid hours may be included (no unpaid extra hours)

Identification data

Short description of daily tasks

# of daily hours in project

Calculation of monthly cost and amount of time in “unit rate”.

Signatures

PROJECT NUMBER:

PROJECT ACRONYM:

Name of employee:

Name of partner institution:

Month & year October 2010

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2

3

4

5 36 4

7 4

8

9

10

11 4

12 8

13 4

14 2

15

16

17

18

19

20

21

22

23

24

2526

27

28

29

30

31

Total hours 29

Unit rate in budget Months

Total hours in month 168

Time in unit rate 0,17

Monthly rate: EUR 2.448,86

Total EUR: EUR 422,72

Date: 31st October 2010 Date: 15th November 2010

Travel to kick-off meeting

Kick-off meeting

Travel from kick-off meeting

Preparation of minutes

Signature of Employee Signature of Employer

MONTHLY TIMESHEET

Worked hours

on the projectDay

2010/001

Description of tasks

Coordination meeting with other technical staffPlanning and preparing material for kick-off meeting

Preparing material for kick-off meeting

CASE 1 BSB

Alex Alexov

Beneficiary

Category 1.1. Technical staff

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2. Travel2. Travel

• Cost incurred by staff or any other persons taking part in the project;

• Costs must not exceed those normally borne by the Beneficiary or its partners;

• Any flat-rate reimbursement of the subsistence costs (per-diem) must not exceed the rates set out in the project budget.

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2. Travel2. Travel

•Travel by airplane has to be always in economy class;•Travel costs may be paid to an operator (i.e. an airline) or directly to the persons (i.e. train tickets bought by the traveller and paid through reimbursement sheets); •Subsistence costs (per-diem) may be paid to staff or to participants to seminars and conferences; any subsistence cost to external experts has to be included in budget line no.5 “Subcontracted services”.

Take care to have information and documentation proving each travel:• Number of participants;• Number of nights;

• Total cost of subsistence costs for the travel. Keep information on your accounting on the cost per travel, to be able to report

it as it is in the budget.

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2. Travel2. Travel

Supporting documents•Invoice from travel agency/hotel for transport/accommodation, including proof of payment;•Original transportation tickets (bus, train, boat);•Boarding passes (airplane);• Reimbursement sheet, salary slip or similar document;•Meeting or event related documents: agenda, list of participants (only if the beneficiary/partner is the organizer of the event), minutes, materials, pictures etc.

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3. Equipment and supplies3. Equipment and supplies

•Purchase (new) or rental (new or used) costs for equipment and supplies is eligible if it is specifically for the purposes of the project;•Cost of related services, such as transportation or installation of equipment, is also eligible, provided they correspond to market rates.

3. Equipment and supplies8

3.1 Purchase of vehicles Per vehicle € 0.00

3.2 Rent of vehicles Per month € 0.00

3.3 Computer hardware/ software Per item € 0.00

3.4 Machines, tools, spare parts/ equipment (please specify) Per item € 0.00

3.5 Other (please specify) - please add as many rows as you need

€ 0.00

Subtotal Equipment and supplies € 0.00

Supporting documents

•The expenditure incurred by way of purchasing (new) or rental (new or used) equipment and supplies are considered eligible as long as they are specified in the grant contract/Grant Application Form,

•The acquisition has been done with the rules laid down in the grant contract (Annex IV), also legislation in force.

•Supporting documents for costs of equipment:

•Tender documents, contract, invoices and receiving documents,

•Documents proving compliance with the rule of origin (supporting document issued by a competent authority), payment documents (orders and bank account statement, receipts and cashbook).

3. Equipment and supplies3. Equipment and supplies

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4. Offices4. Offices

•These costs may cover only premises rented especially for the Action. •The normal rental and service costs are administrative expenditure under heading 10, administrative costs.

4. Offices9

4.1 Vehicle costs Per month € 0.00

4.2 Office rent Per month € 0.00

4.3 Furniture and office supplies Per month € 0.00

4.4 Other services (tel/ fax, electricity/ heating, maintenance)

Per month € 0.00

Subtotal Offices € 0.00

4. Offices4. Offices

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The following costs are included:

•rent for premises where the project activities have been implemented, specially for the purpose of the Action, and specified in the grant application form,

•providing utilities: water, sanitation, electricity, gas corresponding to offices used for project activities,

•costs of consumables and supplies necessary for the project, copying and photocopying, postal and courier services, telephone, fax, internet,

•all direct costs are justified through contracts and invoices,

•expenses must be directly and exclusively assigned to the project in order to be eligible under this budget heading; in case the expenses are not exclusively allocated to the action, they shall be calculated on a pro-rata basis reported under the budget heading no.10 "Administrative costs".

Supporting documents

•Contracts•Invoices•Other documents: tracking roadmap, fuel bills, notes;•Payment documents:

1. Paying orders and bank account statement, 2. Receipts and 3. Cashbook /internal bookkeeping

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4. Offices4. Offices

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5. Subcontracted services5. Subcontracted services

This category includes the subcontracting expenditure and other costs deriving directly from the requirements of the contract (dissemination of information, evaluation specific to the Action, expenditure verification, translation, reproduction, insurance, etc.), including financial service costs (in particular the cost of transfers and financial guarantees).

5. Subcontracted services10

5.1 External experts (please specify) - please add as many rows as you need

Per expert € 0.00

5.2 Publications, studies, research Per item € 0.00

5.3 Costs for expenditure verification Per service € 0.00

5.4 Evaluation costs Per service € 0.00

5.5 Translation, interpreters Per page/Per day € 0.00

5.6 Financial services (bank guarantee costs etc.) Per service € 0.00

5.7 Costs of conferences/seminars Per event € 0.00

5.8 Visibility actions12 Per action € 0.00

5.9 Other (please specify) - please add as many rows as you need

€ 0.00

Subtotal Subcontracted services € 0.00

The following costs are included:•Costs for professional expertise needed for drafting studies and research,•Costs for external experts, assistants, financial managers etc., in case the Beneficiary / Partner do not have expertise and qualified personnel* to implement the activities as described in the grant application form,•Costs for expenditure verifications according to the Annex VII_TOR,•Costs allocated to the events, seminars, meetings, working groups, awareness campaign, catering services being justified through the list of participants, hiring locations and equipment needed for that event, printed materials, interpretation services,•Promotion costs: producing brochures, publishing articles in newspapers, press releases, web page design and hosting, and other publications that are not linked to specific events,•Costs for project evaluation,* Project partners cannot be contracted as external experts being paid to perform project activities.

5. Subcontracted services5. Subcontracted services

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Supporting documents

•Procurement documentations,•Contracts,•Invoices,•Meeting or event related documents: agenda, list of participants (only if the beneficiary/partner is the organizer of the event), minutes, materials, pictures etc.•Tangible results of services: studies, publications etc.•Payment documents: orders and bank account statements, receipts and cashbook.

5. Subcontracted services5. Subcontracted services

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6. Other costs6. Other costs

Any other cost necessary for the implementation of the Action, in line with the national legislation and budget, expenditures that cannot be allocated under another budget heading.

Supporting documents•Invoices from contractors and proof of payment•Proof of delivery of services•Any materials published•Proof of respect of the rules for visibility:

• Communication and Visibility Manual for EU External Actions laid down and published by EC http://ec.europa.eu/europeaid/work/visibility/index_en.htm

• Visual Identity Manual for Black Sea Basin JOP 2007-2013

6. Other

(please specify) € 0.00

(please specify) - please add as many rows as you need ` € 0.00

Subtotal Other € 0.00

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8. Contingency reserve8. Contingency reserve

• Not exceeding 2% of direct eligible costs (budget heading 7),• Can only be used in case of unforeseeable circumstances and with prior

written authorisation of JMA, in the form of an addendum,• The request for its use has to indicate which categories of expenditure (1 to

6) will need extra resources,• The reallocation will be shown in the financial report and no accounting

entries will be found under this category:

Interim financial report: period (dd/mm/yyyy-dd/mm/yyyy)

Expenditures Unit # Units Unit cost (in EUR)

Costs(in EUR)

allowed reallocation

use of contingencies

(a) (b) (a)*(b)

1. Human Resources1.1 Technical Staff

Per month

Budget as per contract/rider Reallocation and use of contingencies

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10. Administrative costs10. Administrative costs

•fixed percentage not exceeding 7% of direct eligible costs (budget heading 7) may be claimed as indirect costs, •intended to cover the administrative overheads incurred by the Beneficiary and its partners, • the flat rate funding does not need to be supported by accounting

documents,• eligible provided that they do not include costs assigned to another

heading of the budget (e.g. 4.Offices).

7. Subtotal direct eligible costs of the Action (1-6) € 0.00

8. Provision for contingency reserve (maximum 2% of 7.

Subtotal direct eligible costs of the Action)13

9. Total direct eligible costs of the Action (7+8) € 0.00

10. Administrative costs (maximum 7% of 9. Total direct

eligible costs of the Action)14

11. Total eligible costs (9+10) € 0.00

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Ineligible costsIneligible costs• Debts and debts service charges;• Provisions for losses or potential future liabilities;• Interest owed• Costs declared by the Beneficiary and covered by another action or

workprogramme;• Purchases of land or buildings• Currency exchange losses;• Taxes, including VAT*, unless the Beneficiary / its partners cannot reclaim them and

the applicable regulations do not exclude coverage of taxes; • Credits to third parties.

* Organisations which are not entitled to recover any paid VAT (Value Added Tax) by whatever means should include VAT in the costs.

* Organisations which are entitled to recover any paid VAT (Value Added Tax) by whatever means should not include VAT in the costs.

* Organisations which are partially entitled to recover any paid VAT (Value Added Tax) by whatever means, should not include VAT in the costs. For the partially non-recoverable paid VAT (Value Added Tax) by whatever means, the organisations should include VAT in the costs.

Thank you for your attentionThank you for your attention

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