ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS. In order to be eligible, costs and contributions must meet the eligibility conditions set out in this Article. 6.1 General eligibility conditions The general eligibility conditions are the following: (a) for actual costs: (i) they must be actually incurred by the beneficiary (ii) they must be incurred in the period set out in Article 4 (with the exception of costs relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21) (iii) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2 (iv) they must be incurred in connection with the action as described in Annex 1 and necessary for its implementation (v) they must be identifiable and verifiable, in particular recorded in the beneficiary’s accounts in accordance with the accounting standards applicable in the country where the beneficiary is established and with the beneficiary’s usual cost accounting practices (vi) they must comply with the applicable national law on taxes, labour and social security and (vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency (b) for unit costs or contributions (if any): (i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2 (ii) the units must: - be actually used or produced by the beneficiary in the period set out in Article 4 (with the exception of units relating to the submission of the final periodic report, which may be used or produced afterwards; see Article 21) - be necessary for the implementation of the action and (iii) the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 20) (c) for flat-rate costs or contributions (if any): (i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2 (ii) the costs or contributions to which the flat-rate is applied must: - be eligible - relate to the period set out in Article 4 (with the exception of costs or contributions relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21) (d) for lump sum costs or contributions (if any): (i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2 (ii) the work must be properly implemented by the beneficiary in accordance with Annex 1 (iii) the deliverables/outputs must be achieved in the period set out in Article 4 (with the exception of deliverables/outputs relating to the submission of the final periodic report, which may be achieved afterwards; see Article 21) (e) for unit, flat-rate or lump sum costs or contributions according to usual cost accounting practices (if any): (i) they must fulfil the general eligibility conditions for the type of cost concerned (ii) the cost accounting practices must be applied in a consistent manner, based on objective criteria, regardless of the source of funding (f) for financing not linked to costs (if any), the results must be achieved or the conditions must be fulfilled as described in Annex 1. In addition, for direct cost categories (e.g. personnel, travel & subsistence, subcontracting and other direct costs) only costs that are directly linked to the action implementation and can therefore be attributed to it directly are eligible. They must not include any indirect costs (i.e. costs that are only indirectly linked to the action, e.g. via cost drivers). [OPTION for programmes with in-kind contributions eligible: In-kind contributions provided by third parties free-of charge may be declared as eligible direct costs by the beneficiaries which use them (under the same conditions as if they were their own, provided that they concern only direct costs and that the third parties and their in-kind contributions are set out in Annex 1 (or approved ex post in the periodic report, if their use does not entail changes to the Agreement which would call into question the decision awarding the grant or breach the principle of equal treatment of applicants; ‘simplified approval procedure’).]
Appears in 1 contract
Samples: Annotated Grant Agreement
ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS. In order to be eligible, costs and contributions must meet the eligibility conditions set out in this Article.
6.1 General eligibility conditions The general eligibility conditions are the following:conditions
(a) for actual costs:
(i) they must be actually incurred by the beneficiary
(ii) they must be incurred in the period set out in Article 4 (with the exception of costs relating to the submission submis- sion of the final periodic report, which may be incurred afterwards; see Article 21)
(iii) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(iv) they must be incurred in connection with the action as described in Annex 1 and necessary for its implementationimple- mentation
(v) they must be identifiable and verifiable, in particular recorded in the beneficiary’s accounts in accordance with the accounting standards applicable in the country where the beneficiary is established and with the beneficiarybe- neficiary’s usual cost accounting practices
(vi) they must comply with the applicable national law on taxes, labour and social security and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency
(b) for unit costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the units must: - be actually used or produced by the beneficiary in the period set out in Article 4 (with the exception of units relating to the submission of the final periodic report, which may be used or produced afterwards; see Article 21) - be necessary for the implementation of the action and
(iii) the number of units must be identifiable and verifiable, in particular supported by records and documentation documenta- tion (see Article 20)
(c) for flat-rate costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the costs or contributions to which the flat-rate is applied must: - be eligible - relate to the period set out in Article 4 (with the exception of costs or contributions relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(d) for lump sum costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the work must be properly implemented by the beneficiary in accordance with Annex 1
(iii) the deliverables/outputs must be achieved in the period set out in Article 4 (with the exception of deliverablesdeli- verables/outputs relating to the submission of the final periodic report, which may be achieved afterwards; see Article 21)
(e) for unit, flat-rate or lump sum costs or contributions according to usual cost accounting practices (if any):
(i) they must fulfil the general eligibility conditions for the type of cost concerned
(ii) the cost accounting practices must be applied in a consistent manner, based on objective criteria, regardless of the source of funding
(f) for financing not linked to costs (if any), ): the results must be achieved or the conditions must be fulfilled as described in Annex 1. In addition, for direct cost categories (e.g. personnel, travel & subsistence, subcontracting and other direct costsco- sts) only costs that are directly linked to the action implementation and can therefore be attributed to it directly di- rectly are eligible. They must not include any indirect costs (i.e. costs that are only indirectly linked to the action, e.g. via cost drivers). [OPTION .
6.2 Specific eligibility conditions for programmes with in-kind contributions eligible: In-kind contributions provided by third parties free-of charge may be declared each budget category Direct costs
A. Personnel costs
A.1 Costs for employees (or equivalent) are eligible as eligible direct costs by the beneficiaries which use them (under the same conditions as personnel costs, if they were their own, provided that they concern only direct costs fulfil the general eligibility con- ditions and that are related to personnel working for the third parties and their in-kind contributions are set out in Annex 1 beneficiary under an employment contract (or approved ex post in equivalent appointing act) and assigned to the periodic reportaction.
A.2 and A.3 Costs for natural persons working under a direct contract other than an employment contract and costs for seconded persons by a third party against payment are also eligible as personnel costs, if their use does not entail changes they are assigned to the Agreement action, fulfil the general eligibility conditions and:
(a) work under conditions similar to those of an employee (in particular regarding the way the work is organi- sed, the tasks that are performed and the premises where they are performed) and
(b) the result of the work belongs to the beneficiary (unless agreed otherwise). They must be calculated on the basis of a rate which would call into question corresponds to the decision awarding costs actually incurred for the grant direct contract or breach secondment and must not be significantly different from those for personnel performing similar tasks under an employment contract with the principle of equal treatment of applicants; ‘simplified approval procedure’)beneficiary.]
Appears in 1 contract
Samples: Third Party Agreement
ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS. In order to be eligible, costs and contributions must meet the eligibility conditions set out in this Article.
6.1 General eligibility conditions The general eligibility conditions are the following:conditions
(a) for actual costs:
(i) they must be actually incurred by the beneficiary
(ii) they must be incurred in the period set out in Article 4 (with the exception of costs relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(iii) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(iv) they must be incurred in connection with the action as described in Annex 1 and necessary for its implementation
(v) they must be identifiable and verifiable, in particular recorded in the beneficiary’s accounts in accordance with the accounting standards applicable in the country where the beneficiary is established and with the beneficiary’s usual cost accounting practices
(vi) they must comply with the applicable national law on taxes, labour and social security and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency
(b) for unit costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the units must: - be actually used or produced by the beneficiary in the period set out in Article 4 (with the exception of units relating to the submission of the final periodic report, which may be used or produced afterwards; see Article 21) - be necessary for the implementation of the action and
(iii) the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 20)
(c) for flat-rate costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the costs or contributions to which the flat-rate is applied must: - be eligible - relate to the period set out in Article 4 (with the exception of costs or contributions relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(d) for lump sum costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the work must be properly implemented by the beneficiary in accordance with Annex 1
(iii) the deliverables/outputs must be achieved in the period set out in Article 4 (with the exception of deliverables/outputs relating to the submission of the final periodic report, which may be achieved afterwards; see Article 21)
(e) for unit, flat-rate or lump sum costs or contributions according to usual cost accounting practices (if any):
(i) they must fulfil the general eligibility conditions for the type of cost concerned
(ii) the cost accounting practices must be applied in a consistent manner, based on objective criteria, regardless of the source of funding
(f) for financing not linked to costs (if any), the results must be achieved or the conditions must be fulfilled as described in Annex 1. In addition, for direct cost categories (e.g. personnel, travel & subsistence, subcontracting and other direct costs) only costs that are directly linked to the action implementation and can therefore be attributed to it directly are eligible. They must not include any indirect costs (i.e. costs that are only indirectly linked to the action, e.g. via cost drivers). [OPTION for programmes with in-kind contributions eligible: In-kind contributions provided by third parties free-of charge may be declared as eligible direct costs by the beneficiaries which use them (under the same conditions as if they were their own, provided that they concern only direct costs and that the third parties and their in-kind contributions are set out in Annex 1 (or approved ex post in the periodic report, if their use does not entail changes to the Agreement which would call into question the decision awarding the grant or breach the principle of equal treatment of applicants; ‘simplified approval procedure’).]
Appears in 1 contract
Samples: Eu Grants
ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS. In order to be eligible, costs and contributions must meet the eligibility conditions set out in this Article.
6.1 1.1 General eligibility conditions The general eligibility conditions are the following:conditions
(a) for actual costs:
(i) they must be actually incurred by the beneficiary
(ii) they must be incurred in the period set out in Article 4 (with the exception of costs relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(iii) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(iv) they must be incurred in connection with the action as described in Annex 1 and necessary for its implementation
(v) they must be identifiable and verifiable, in particular recorded in the beneficiary’s accounts in accordance with the accounting standards applicable in the country where the beneficiary is established and with the beneficiary’s usual cost accounting practices
(vi) they must comply with the applicable national law on taxes, labour and social security and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency
(b) for unit costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the units must: - be actually used or produced by the beneficiary in the period set out in Article 4 (with the exception of units relating to the submission of the final periodic report, which may be used or produced afterwards; see Article 21) - be necessary for the implementation of the action and
(iii) the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 20)
(c) for flat-rate costs or contributions (if any):
(i) 1. they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(iii) the costs or contributions to which the flat-rate is applied must: - be eligible - relate to the period set out in Article 4 (with the exception of costs or contributions relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(d) for lump sum costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the work must be properly implemented by the beneficiary in accordance with Annex 1
(iii) the deliverables/outputs must be achieved in the period set out in Article 4 (with the exception of deliverables/outputs relating to the submission of the final periodic report, which may be achieved afterwards; see Article 21)
(e) for unit, flat-rate or lump sum costs or contributions according to usual cost accounting practices (if any):
(i) they must fulfil the general eligibility conditions for the type of cost concerned
(ii) the cost accounting practices must be applied in a consistent manner, based on objective criteria, regardless of the source of funding
(f) for financing not linked to costs (if any), ): the results must be achieved or the conditions must be fulfilled as described in Annex 1. In addition, for direct cost categories (e.g. personnel, travel & subsistence, subcontracting and other direct costs) only costs that are directly linked to the action implementation and can therefore be attributed to it directly are eligible. They must not include any indirect costs (i.e. costs that are only indirectly linked to the action, e.g. via cost drivers). [OPTION .
1.2 Specific eligibility conditions for programmes with in-kind contributions eligible: In-kind contributions provided by third parties free-of charge may be declared each budget category
A. Personnel costs
A.1 Costs for employees (or equivalent) are eligible as eligible direct personnel costs by the beneficiaries which use them (under the same conditions as if they were their own, provided that they concern only direct costs fulfil the general eligibility conditions and that are related to personnel working for the third parties and their in-kind contributions are set out in Annex 1 beneficiary under an employment contract (or approved ex post in equivalent appointing act) and assigned to the periodic reportaction.
A.2 and A.3 Costs for natural persons working under a direct contract other than an employment contract and costs for seconded persons by a third party against payment are also eligible as personnel costs, if their use does not entail changes they are assigned to the Agreement action, fulfil the general eligibility conditions and:
(a) work under conditions similar to those of an employee (in particular regarding the way the work is organised, the tasks that are performed and the premises where they are performed) and
(b) the result of the work belongs to the beneficiary (unless agreed otherwise). They must be calculated on the basis of a rate which would call into question corresponds to the decision awarding costs actually incurred for the grant direct contract or breach secondment and must not be significantly different from those for personnel performing similar tasks under an employment contract with the principle of equal treatment of applicants; ‘simplified approval procedure’)beneficiary.]
Appears in 1 contract
Samples: Financial Support Agreement
ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS. In order to be eligible, costs and contributions must meet the eligibility conditions set out in this Article.
6.1 1.1 General eligibility conditions The general eligibility conditions are the following:conditions
(a) for actual costs:
(i) they must be actually incurred by the beneficiary
(ii) they must be incurred in the period set out in Article 4 (with the exception of costs relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(iii) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(iv) they must be incurred in connection with the action as described in Annex 1 and necessary for its implementation
(v) they must be identifiable and verifiable, in particular recorded in the beneficiary’s accounts in accordance with the accounting standards applicable in the country where the beneficiary is established and with the beneficiary’s usual cost accounting practices
(vi) they must comply with the applicable national law on taxes, labour and social security and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency
(b) for unit costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the units must: - be actually used or produced by the beneficiary in the period set out in Article 4 (with the exception of units relating to the submission of the final periodic report, which may be used or produced afterwards; see Article 21) - be necessary for the implementation of the action and
(iii) the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 20)
(c) for flat-rate costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the costs or contributions to which the flat-rate is applied must: - be eligible - relate to the period set out in Article 4 (with the exception of costs or contributions relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(d) for lump sum costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the work must be properly implemented by the beneficiary in accordance with Annex 1
(iii) the deliverables/outputs must be achieved in the period set out in Article 4 (with the exception of deliverables/outputs relating to the submission of the final periodic report, which may be achieved afterwards; see Article 21)
(e) for unit, flat-rate or lump sum costs or contributions according to usual cost accounting practices (if any):
(i) they must fulfil the general eligibility conditions for the type of cost concerned
(ii) the cost accounting practices must be applied in a consistent manner, based on objective criteria, regardless of the source of funding
(f) for financing not linked to costs (if any), ): the results must be achieved or the conditions must be fulfilled as described in Annex 1. In addition, for direct cost categories (e.g. personnel, travel & subsistence, subcontracting and other direct costs) only costs that are directly linked to the action implementation and can therefore be attributed to it directly are eligible. They must not include any indirect costs (i.e. costs that are only indirectly linked to the action, e.g. via cost drivers).
1.2 Specific eligibility conditions for each budget category
A. Personnel costs
A.1 Costs for employees (or equivalent) are eligible as personnel costs if they fulfil the general eligibility conditions and are related to personnel working for the beneficiary under an employment contract (or equivalent appointing act) and assigned to the action. [OPTION They must be limited to salaries (including net payments during parental leave), social security contributions, taxes and other costs linked to the remuneration, if they arise from national law or the employment contract (or equivalent appointing act) and be calculated on the basis of the costs actually incurred, in accordance with the following method: {daily rate for programmes with inthe person multiplied by number of day-kind contributions eligibleequivalents worked on the action (rounded up or down to the nearest half- day)}. The daily rate must be calculated as: In{annual personnel costs for the person divided by 215} The number of day-kind contributions provided equivalents declared for a person must be identifiable and verifiable (see Article 20). The actual time spent on parental leave by third parties free-of charge a person assigned to the action may be deducted from the 215 days indicated in the above formula. The total number of day-equivalents declared as eligible direct in EU grants, for a person for a year, cannot be higher than 215 minus time spent on parental leave (if any). For personnel which receives supplementary payments for work in projects (project-based remuneration), the personnel costs must be calculated at a rate which: - corresponds to the actual remuneration costs paid by the beneficiaries beneficiary for the time worked by the person in the action over the reporting period - does not exceed the remuneration costs paid by the beneficiary for work in similar projects funded by national schemes (‘national projects reference’) - is defined based on objective criteria allowing to determine the amount to which use them the person is entitled and - reflects the usual practice of the beneficiary to pay consistently bonuses or supplementary payments for work in projects funded by national schemes. The national projects reference is the remuneration defined in national law, collective labour agreement or written internal rules of the beneficiary applicable to work in projects funded by national schemes. If there is no such national law, collective labour agreement or written internal rules or if the project-based remuneration is not based on objective criteria, the national project reference will be the average remuneration of the person in the last full calendar year covered by the reporting period, excluding remuneration paid for work in EU actions. If the beneficiary uses average personnel costs (under unit cost according to usual cost accounting practices), the same personnel costs must fulfil the general eligibility conditions as for such unit costs and the daily rate must be calculated: - using the actual personnel costs recorded in the beneficiary’s accounts and excluding any costs which are ineligible or already included in other budget categories; the actual personnel costs may be adjusted on the basis of budgeted or estimated elements, if they were their ownare relevant for calculating the personnel costs, provided that they concern only reasonable and correspond to objective and verifiable information and - according to usual cost accounting practices which are applied in a consistent manner, based on objective criteria, regardless of the source of funding.
A.2 and A.3 Costs for natural persons working under a direct contract other than an employment contract and costs and that the for seconded persons by a third parties and their in-kind contributions party against payment are set out in Annex 1 (or approved ex post in the periodic reportalso eligible as personnel costs, if their use does not entail changes they are assigned to the Agreement action, fulfil the general eligibility conditions and:
(a) work under conditions similar to those of an employee (in particular regarding the way the work is organised, the tasks that are performed and the premises where they are performed) and
(b) the result of the work belongs to the beneficiary (unless agreed otherwise). They must be calculated on the basis of a rate which would call into question corresponds to the decision awarding costs actually incurred for the grant direct contract or breach secondment and must not be significantly different from those for personnel performing similar tasks under an employment contract with the principle of equal treatment of applicants; ‘simplified approval procedure’)beneficiary.]
Appears in 1 contract
Samples: Financial Support Agreement
