THIRD PARTIES MAKING THEIR RESOURCES AVAILABLE TO A BENEFICIARY Sample Clauses

THIRD PARTIES MAKING THEIR RESOURCES AVAILABLE TO A BENEFICIARY. This refers to the case when one or some of the resources used by the beneficiary belong to a third party; in other words, the third party does not carry out any part of the work, it just lends resources to the beneficiary. These resources are directly used by the beneficiary, and usually work is performed in its premises. The costs of the resources of a third party charged to the project by a beneficiary must always be the actual costs incurred by the third party. In this case the use of flat rates by the third party is not allowed, even if that third party, when acting as a beneficiary in another GA, has opted for a flat rate. • Free of charge (there is no reimbursement by the beneficiary to the third party) This is the case where a third party makes available some of its resources to a beneficiary, which does not reimburse the cost to the third party, but which charges the costs of the third party as an eligible cost of the project. Its costs will be declared by the beneficiary in its Form C, included in the CFS of the beneficiary when required (as a cost and, if that is the case, as a receipt) but must be recorded in the accounts of the third party (which can be audited if required). The need for the costs to be accurately recorded in the accounts of the third party comes from the fact that such costs are not present in the accounts of the beneficiary (because they are free of charge). It is important to remember that this covers only the case of a third party making some of its resources available to a beneficiary. It does not concern those third parties carrying out part of the work themselves, which is discussed below under point B. Example: Researcher from one organisation seconded to work in another Research organisation or in a university. • Beneficiary reimburses the third party This is not considered a third party contribution as in this case the reimbursement of the third party for these costs will be a cost for the beneficiary, who in turn will be able to claim it as an eligible cost. By definition then, these costs will appear in the accounts of the beneficiary, and therefore they will be considered as costs incurred by the beneficiary and not as costs incurred by a third party. In these cases, there is a prior agreement that defines the frame in which these resources are made available and the reimbursement to the third party covers only costs, and there will not be a profit for the third party. In any case, the details and the reasons for ...
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THIRD PARTIES MAKING THEIR RESOURCES AVAILABLE TO A BENEFICIARY. This refers to the case when one or some of the resources used by the beneficiary belong to a third party; in other words, the third party does not carry out any part of the work, it just makes resources available to the beneficiary. These resources are directly used by the beneficiary, and usually work is performed in its premises. The resources made available are under the full and direct control, instructions and management of the beneficiary, who is the one carrying out the research. The third party making available the resources is not involved in the work of the project. Accordingly, when the third party makes available personnel to a beneficiary, the part of the project work carried out by these personnel is attributed to the beneficiary and not to the third party.
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