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Zasady finansowania projektów

Zobacz także rozdział "Kontrakty i zarządzanie projektem".

Financial contribution of the Community

In exchange for the execution of the research project by the participants, and their use of the results, the Commission undertakes a financial contribution to the work.

With the exception of those cases where the Commission's contribution takes the form of a lump sum, payment consists in the reimbursement of eligible costs incurred by participants following a predetermined calculation method. Paym ent is made in instalments at regular intervals.

1. Incurred eligible costs

In order that the Commission fulfils this obligation, participants are required to identify and declare their eligible costs by the submission of interim and final cost statements. Participants must retain supporti ng documents, which justify these costs, for at least 5 years from the end of the contract, to permit inspection by Commission services or other institutions, particularly the Court of Auditors.

The different categories of costs that are eligible for Commission funding differ according to type of contract (see Indicative typology of Contracts, and Metohds for the Calculation of the EC Funding).

2. Calculation methods

A number of different methods for calculating the Commission funding are applied, depending on the type of action involved and on the participants capacity to identify his incurred costs (see Indicative typology of Contracts, and Metohds for the Calculation of the EC Funding).

See also: Contract Preparation - Additional FP5 Administrative Info - Participant's Choice of the Cost Reimbursement System *

3. Payment of the contribution

The Community contribution is paid in Euro, in a number of regular instalments based on cost claims submitted by participants with their interim and final reports.

The Commission may make advance payments at the beginning of project, contingent on verification of the participants financial standing. In certain circumstances the Commission may request financial or other guarantees to ensure th e security of any advance payment made. This is particularly necessary for those shared-cost actions where the participants themselves are expected to support part of the cost.


Box 6 - Indicative Typology of Contracts

Box 6 can be found in the Guide for Proposers, Part 1. The Guide is a part of the Information Package accompanying each specific Call for Proposals. For your convenience, Here please find the Box 6 as a Microsoft RTF file (94892 bytes).


Box 7 - Methods for the calculation of EC funding

 

Full cost (FC)

The participant can identify all the direct and indirect costs related to the project. He should be able to demonstrate that his accounting system enables the identification of those costs with sufficient precision.   
FC = total direct costs + actual overhead rate.

Full costs Flat rate (FF)

The participant who may participate on a full costs basis or who can identify his direct costs related to the project (temporary and permanent staff) but not the indirect costs linked to the project may elect the overhead to be charged on a flat rate basis, 80 % of the direct personnel cost.

Additional cost (AC) - in R&D projects

Subject to the specific contract terms, the Commission shall only take into account the project’s additional (non-recurrent) costs.  AC = total direct additional costs + x% overhead on direct costs (excluding subcontracting) (for x% see Box 6).

Additional cost (AC) - in Concerted Actions/Thematic networks and Euroconferences

The Community funding shall only cover the direct costs necessary for the action; however, costs for permanent staff is eligible if time records are kept.  AC = total direct additional costs + x% overhead on direct costs (excluding subcontracting) (for x% see Box 6).

User Fee (UF)

This system is only used in the context of projects providing access to research infrastructure.  It is based on a "unit cost", which is a fixed composite rate, for each access. Travel and subsistence costs and a flat rate contribution for general expenses are added. The participant should be able to demonstrate that his accounting system enables him to calculate with sufficient precision the "unit cost".  UF = ((unit cost x quantity of access) + travel and subsistence costs) + 20% overhead.

Costs categories

A cost shall be considered as eligible only where it is necessary for and during the project and is provided for in the contract. It shall be reimbursed if the amount has actually been spent and recorded in the accounts. No profit may be included.

Personnel costs: subject to the contract terms, scientific and technical personnel; time devoted to the project shall be recorded.

Durable equipment:                 subject to the contract terms, equipment shall be reimbursed according to a depreciation period (for computer equipment that cost less than 25.000 Euro the depreciation period is 36 months, for all other equipment the depreciation period is 60 months) and its use on the project; equipment leased shall be reimbursed without exceeding the eligible cost if it were to be purchased.

Subcontracting: external services.

Travel and subsistence: travel outside the European Union or an Associated State needs the prior approval of the Commission, except for visiting a participant.

Consumables: only project specific items.

Computing: only project specific items.

Protection of knowledge: subject to contract terms, only with prior approval of the Commission

Other specific costs      any cost necessary for the project, not falling within a defined category and having received the prior approval of the Commission

Co-ordination costs:     costs for the financial/administrative administration (personnel, travel and all other cost categories apart from subcontracting) incurred only by the co-ordinator - the financial/administrative co-ordinator in case of split between scientific and administrative co-ordinator - in order to fulfil his tasks.

Access: only for Support for access to research infrastructure; user fee related to visiting scientist.

RTD performer: only for SME co-operative research project; cost of research performed by a non-participant.

Overheads:                subject to the contract terms, either an actual rate (FC), or a flat rate (FF) calculated on personnel costs or on the direct additional costs (AC) excluding subcontracting, or as a lump sum of personnel costs (Accompanying Measures).


Jak przeliczamy PLZ na XEU?

Fragment aneksu do typowego kontraktu:
"Cost statements shall be expressed in euro and in the currency used in the accounting of the contractor. The euro conversion and exchange rates for cost statements and related payments shall be the rates published by the Commission for the implementation of the budget and in force on the first working day of the month following the period covered by the cost statement concerned.
No account shall be taken of exchange rate gains or losses between the time of establishment of the cost statement and the receipt of the corresponding payment."

Kursy euro/złoty publikowane co miesiąc przez Komisję Europejską, stosowane do przeliczeń, można znaleźć tutaj.
Kursy wszystkich walut można znaleźć tu.


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