| Date post: | 31-Dec-2015 |
| Category: |
Documents |
| Upload: | abraham-salazar |
| View: | 37 times |
| Download: | 0 times |
Harmonised Implementation Tools (HIT)
1st meeting on HIT with cross-border cooperation and transnational cooperation programmes in the Mediterranean Area17 September 2014 | Milan, Italy
Application Form – Finance
•Project – consolidated data for all partnerSection A.3 Project budget summaryPART D Project budget
•Partner – separate for each partnerPART E Partner budget
Budget sections in the Application Form
2
Insert of data: only once
HIT Application Form
Programme co-financing•ERDF, IPA II, ENI•ERDF equivalent
The programme financial support to the project. Depending on the programme, this entails support from EU funds (ERDF, IPA II, ENI) and ERDF equivalent (e.g. Norwegian fund, Swiss fund, etc.).
Co-financing rate (%) The maximum rate of programme co-financing (separate for EU funds and each ERDF equivalent).
Contribution•public•private
Counterpart to programme co-financing secured by the partners (paid by the partners from their own resources or paid to the partners from external sources).
Automatic public contribution
Public funding automatically allocated to a project partner from national/regional sources, external to the partner organisation.
HIT glossary
3
HIT Application Form
•D1 – Project budget breakdown per partner
•D.2 – overview per partner / per budget line
•D.3 – overview per partner / per period
•D.4 – overview per partner / per WP
•D.5 – overview per WP / per period
•D.6 – overview per WP / per budget line
•D.7 – In-kind contribution
PART D – Project budget
4
Analysis:focus on
partners
Analysis:focus on WP
HIT Application Form
1.Staff costs2.Office and administration3.Travel and accommodation4.External expertise and services5.Equipment6. Infrastructure and works
Budget lines
5
Categories of costs listed in Art 18 ETC RegulationSpecific rules defined in the Commission Delegated Regulation (EU) 481/2014
HIT Application Form
• E1 – Partner budget
• E.2 – Origin of partner contribution
• E.3 – In-kind contribution
• E.4 – Partner budget: breakdown per budget line
PART E – Partner budget
HIT Application Form
6
Possibility to use real costs or simplified cost options (e.g. flat rate for staff costs, flat rate for office and administration)
ERDF outside (the Union part of) the programme
area
7
Section C.6 – Activities outside (the Union part of) the programme area
Article 20 ETC Regulationa) Activities are of benefit for the programme area
(demonstrated in the Application Form)b) Ceiling of 20% of ERDF support respected at
programme level (30% programmes covering outermost regions)
c) Management, control and audit obligations
• TA, promotional activities, capacity building: (a) + (c) respected, but not (b) no ceiling
HIT Application Form
9
Austria: inside EU + programmeSwitzerland: outside EUPoland: outside programmeBelarus: outside EU + programme
Activities and ERDF expenditure outside (the Union part of) the programme area
10
(30% - programmes covering outermost regions)
*Costs of accommodation, meals and local transport, if not covered by daily allowances – 20% ceiling applies.
Investments
11
Types of activities to be supported from ERDF (Art. 3 ERDF Regulation):
•Productive investment
•Fixed investment in equipment
•Investment in infrastructure
•Networking, exchanges of experiences
•Studies, preparatory actions, capacity-building
Types of ETC activities and allocation of their costs
12
Financing of activities – budget lines:
• Staff costs
• Office and administration
• Travel and accommodation
• External expertise and services
• Equipment
• Infrastructure and works
For each cost of an activity, the type of cost determines which budget line the cost must be assigned to.
Investment activities
Investments in HIT
• Work Package InvestmentCluster of activitiesCosts: all budget linesHIT AF: WP Investment
• Investment activity part of a regular Work PackageA single activity or a number of activities part of a WP Costs: all budget lines or selected only (e.g. no
Infrastructure and works if only investment in equipment eligible)
HIT AF: additional details on the investment in section C.8WP Management (WP1) and WP Communication (WP2) use only 5 budget lines, no Infrastructure and works.
HIT Application Form
13
Fact sheets on budget lines– eligibility of expenditure
14
Towards harmonisation of the eligibility rules
ETC recognise the need to harmonise
eligibility rules
2010
Agreement on 5 harmonised budget lines
2010-2011Development of fact sheets
on budget lines
2011-2014
Consultation with EC
2012-2014
Input to the Delegated act on eligibility
2013-2014
Promotion and testing within
HIT
2013-2014
NEXT step:Follow harmonised approaches when setting the Programme’s rules
15
PROGRAMMING PROCESS
Fact sheets on budget lines
Milestones
16
20
10
20
11
20
12
20
13
Structure consultation
s; EC positions paper:
simplification
Finance panels: start of
work on harmonisation
of budget lines;
agreement on 5 budget
lines
1st Working Group in Brussels
(budget lines, eligibility,
simplified cost options): start
discussing content of the
fact sheets
Email from EC asking for support
from INTERACT Finance network meeting
(all strands): budget lines, eligibility,
simplified cost options, application and
monitoring processes (HIT)
INTERACT meeting with EC: work on harmonisation of budget
lines presented to
the EC 2nd Working Group in Madrid (budget lines,
eligibility, simplified cost
options)
Meeting with EC experts
on simplified cost options
Exchange meetings
with EACEA on simplified cost options
Milestones
17
20
13
20
14
Meeting with EC
Auditors: feedback to
the fact sheets
EC annual meeting with ETC:
HIT package presented
at the conference
INTERACT meeting with EC:
HIT package presented to the EC
Expert Group Meetings on
the Delegated
act: INTERACT observer
Meeting with DG REGIO
on simplified cost options
Meeting with DG
REGIO on the
Delegated act
1st meeting with TN
programmes + IVC to agree on
HIT package
1st meeting with CBC
programmes to agree on
HIT CBC package
2nd meeting with TN
programmes + IVC to agree
on HIT package
3rd meeting with TN
programmes + IVC to agree on
HIT package
Finance network meeting (all
strands): consultation with ETC on
the Delegated act
Milestones
18
20
14
4th meeting with TN
programmes + IVC to agree on
HIT package
2nd meeting with CBC
programmes to agree on
CBC HIT package
3rd meeting with CBC
programmes to agree on HIT CBC
package
HIT follow-up meetings
with programmes
Finance network
(meetings, online
exchange)
Workshop on eligibility
of expenditure
Meeting of ETC Audit
Authorities: Eligibility of expenditur
e
ETC 2014-2020: ready, steady,
go!: Eligibility of expenditur
e
20
15
Workshop on
eligibility of expenditure (ETC &
EC)
TO
DA
Y
Fact sheets
• 5 + 1 budget lines Staff costsOffice and administrationTravel and accommodationExternal expertise and servicesEquipmentInfrastructure and works
• Matrix of costs
19
Fact sheets – content
• SectionsDefinitionGeneral principles Forms of reimbursement (Staff costs; Office and
administration)Budget line specific rulesCalculation of costs (Staff costs; Office and administration)Audit trailProgramme-specific conditionsMinimum requirements for time recording (Staff costs)
• Link to the Matrix of costs – ”living database”
20
Staff costs I
• Eligible costFull-time and part-time work on the projectSalary payments and other costs linked to salary
payments (employment taxes, social security) not recoverable by the employer.All costs fixed in the employment document/lawSalaries related to responsibilities specified in the job
description • Reimbursement options:
Option I: Real costs (payslips required)Simplified cost options, e.g.
Option II: Flat rate of up to 20% of direct costs other than the staff costs (Art. 19 ETC Regulation)
Option III: Standard scale of unit costs
Fact sheet on Staff costs
21
Staff costs II – Flat rate
Article 19 ETC RegulationStaff costs of an operation may be calculated at a
flat rate of up to 20% of the direct costs other than the staff costs of the operationcan apply on individual partner levelpartners do not need to provide audit trail for
staff costs (but for direct costs)
Each partner can decide on the reimbursement option, unless applicable options set at the programme level.
22
Fact sheet on Staff costs
Staff costs III – Standard scale of unit costs
Article 67 CPR• Forms of reimbursement:
standard scale of unit costs – established based on fair, equitable and verifiable calculation methodExample
Category Annual gross employment cost
Hourly rate (annual gross employment
cost / 1720)
1 Below EUR 19.999 11,63
2 EUR 20.000 – 49.999 20,35
3 EUR 50.000 – 74.999 36,34
4 EUR 75.000 – 99.999 50,87
5 Above EUR 100.000 65,41 23
Fact sheet on Staff costs
Office and administration I
• Eligible cost“Operating and administrative expenses of the
partner organisation that support delivery of project activities.” (OPEX not CAPEX)
Exhaustive list of eligible elements defined in the Commission Delegated Regulation (list of examples in Matrix of costs)
• Reimbursement options:Option I: Real costsOption II: Flat rate of up to 15% of staff costs
(Art. 68.1(b) CPR)
24
Fact sheet on Office and administration
Office and administration II – Flat rate
Article 68.1(b) CPRIndirect costs may be calculated at a flat rate of up
to 15% of eligible direct staff costs – no calculation method required from the programmeapplicable at the partner levelpartners do not need to provide audit trail for
office and administration (but for direct staff costs)
25
Staff costs calculated at a flat rate can still form the basis for calculation of indirect costs at a flat rate of (up to) 15% of staff costs.
Fact sheet on Office and administration
Travel and accommodation I
• Eligible cost“Travel and accommodation costs of staff of partner
organisations that relate to delivery of the project.”Exhaustive list of eligible elements defined in the
Commission Delegated Regulation (list of examples in Matrix of costs)
• Travel and accommodation of external experts under External expertise and services
• Maximum daily rates for hotel and subsistence should be respected, in line with national legislation or internal policy of the partner organisation
Fact sheet on Travel and accommodation
26
Travel and accommodation II – EC scale of maximum ratesMaximum eligible rates (in EUR) for hotel and daily
subsistence allowance according to Council Regulation (EC, Euratom) No 337/2007 of 27 March 2007
27
Country Hotel ceiling Daily subsistence
Austria 130 95
Belgium 140 92
Bulgaria 169 58
… … …
Slovenia 110 70
Spain 125 87
United Kingdom 175 101Extract of data.
Fact sheet on Travel and accommodation
External expertise and services
• Eligible cost“External expertise and services provided by a
public or private body or a natural person outside of the partner organisation.”
Open list of eligible elements defined in the Commission Delegated Regulation (list of examples in Matrix of costs)….; other specific expertise and services
needed for operations
28
Fact sheet on External expertise and services
Equipment I
• Eligible cost“Equipment purchased, rented or leased by a partner,
necessary to achieve objectives of the project. This includes costs of equipment already in possession by the partner and used to carry out project activities.”
Open list of eligible elements defined in the Commission Delegated Regulation (list of examples in Matrix of costs)….; other specific equipment needed for operations
• Second-hand equipment is eligible (under conditions, Delegated act), unless decided otherwise by the programme.
• Depreciation is eligible (under conditions, Art 69 CPR)
29
Fact sheet on Equipment
Equipment II
• Full purchase cost of equipment is eligible, provided:Equipment used solely for the projectThe total economic and depreciable life-time falls within
the period of support• Otherwise:
30
Fact sheet on Equipment
Pro-rata use Equipment partially used for the
project (degree of use for the project).
Equipment purchased before the project approval and used for the project purpose (period of use).
Share has to be calculated according to a justified and equitable method.
Depreciation Decrease in value of the
equipment. Costs relate to the period of
support for the project (Art. 69 CPR).
Cost calculated in line with legislation or general accounting principles of the partner organisation.
Infrastructure and works
Article 3.2 ERDF RegulationUnder the ETC goal, the ERDF may also support the
sharing of facilities and human resources, and all types of infrastructure across borders in all regions.
• Rules on eligibility of infrastructure expenditure:Some general rules, e.g. purchase of land (Art 69
CPR)No specific rules defined in the Commission
Delegated Regulation
A separate budget line Infrastructure and works.
31
Fact sheet on Infrastructure and works
Matrix of costs – ”living database”
• Non-exhaustive list of eligible costs – examples Identification of examples for cost elements listed in the
Delegated act, including ”other costs needed for operations” under External expertise and services and Equipment
Identification of costs for the financing of Infrastructure and construction works
• Non-exhaustive list of ineligible costs – examples Article 69 CPR (Interest on debt;, Purchase of land not built on or
land built on in the amount exceeding 10% of the total eligible expenditure of the project; Recoverable VAT)
Delegated act on eligibility of expenditure (Fines, financial penalties and expenditure on legal disputes and litigation; Costs of gifts, except those not exceeding EUR 50 per gift where related to promotion, communication, publicity or information)
Other costs
32
Matrix of costs
Net revenue
33
• Art 61(2) – The eligible expenditure of the operation to be co-financed from the ESI Funds shall be reduced in advance taking into account the potential of the operation to generate net revenue over a specific reference period that covers both implementation of the operation and the period after its completion.
• Art 65(8) - …The eligible expenditure of the operation to be co-financed from the ESI Funds shall be reduced by the net revenue not taken into account at the time of approval of the operation directly generated during its implementation, not later than at the final payment claim submitted by the beneficiary.
Net revenue - CPR
34
35
Net revenue foreseen at the time of the project approval
Net revenue not taken into account at the time of the project approval
• Eligible expenditure reduced in advance
• Calculated over a specific reference period: implementation and period after project completion (sector specific, or 3 years after completion, or submission of programme closure documents)
• Eligible expenditure reduced not later than at the final claim
• Net revenue generated only during project implementation
• Net revenue generated by projects up to EUR 1 million total eligible cost (unless foreseen at the application stage)
HIT:AF: discounted net revenue determined and deducted from the eligible budgetPR: amount reported, not later than in the last PR
HIT:AF: net revenue = 0PR: net revenue deducted on a regular basis, not later than in the last PR
In-kind contribution
36
“Contributions in-kind in the form of provisions of works, goods, services, land and real estate for which no cash payment supported by invoices, or documents of equivalent probative value, has been made, may be eligible on condition that the eligibility rules of the ESI Funds and the programmes so provide…
…and the following criteria are fulfilled:” Public support (EU contribution + public national
funding) </= total eligible expenditure-in kind contributions
Market priceIndependently verifiable
In-kind contribution – CPR (Art 69)
37
INTERACT Point Turku INTERACT Point Valencia INTERACT Point Viborg
[email protected] [email protected] [email protected]
INTERACT Point Vienna INTERACT Programme [email protected] [email protected]
INTERACT is co-financed by the European Regional Development Fund (ERDF) | European Territorial Cooperation
Thank you for your attention
Please do not hesitate to contact us for any further information or visit www.interact-eu.net
