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FORESTUR: “Tailored training for professionals in the rural tourist
sector”ES/06/B/F/PP-149544
CONTRACTUAL & FINANCIAL
ASPECTSFlorence, January 2008
2
CONTRACTUAL PERIOD
From 01/10/2006 to 01/10/2008
24 MONTHS
Expenses before or after these dates will not be accepted
3
BUDGET Applied budget: 393.589€ Approved budget: 341.897€
Applied Grant: 295.193€ (75%) Approved Grant: 230.777,60€ (67,5% avg.)
Staff cost maximum community contribution: 133.801,55€ (59,54%)
SUPPORTING DOCUMENTS: Administrative & Financial Handbook (AFH)
4
STAFF COSTS APPLIED ROLE Proj.
Man.
Area
Coord
Country
Coord
Expert Teacher ICT
Tech.
Tech
Assist
Admin
Partner CAT1 CATEGORY 2 CAT3 CAT 4
FLORIDA 150 - - 247 190 150 114 -
TUÉJAR - 163 - - - - - -
FCVRE - - - 164 - - - 80
PIXEL - - 240 240 240 - - 160
CIA - 195 - - - - - -
EUROPR - - 104 104 98 - - 42
FATOSZ - 104 - - - - - -
CIDAf - - 55 55 53 - - 26
BUCOV - 55 - - - - - -
5
TRAVEL EXPENSES I (Page 18 AFH)Subsistence costs may not exceed the maximum
daily rate for the country being visitedTravel costs should include all costs for travel from
the point of origin to the point of destination and should include any related travel insurance costs
Countries participating in the LdV programme
Maximum Daily Subsistence Rates (€) – for the country being visited
Spain 141 €
Hungary 136 €
Italy 130 €
Romania 185 €
6
TRAVEL EXPENSES II (Page 19 AFH)
− During the first meeting we all agreed to justify the subsistence expenses by the maximum daily rate per country
BUT EACH PARTNER MUST JUSTIFY ACCORDING TO THEIR INTERNAL RULES
** Evidence of the applied payment system should be available: we have to provide the claimform signed & stamped by the organisation in which it is specified the name of the worker, the number of days spent abroad and the total amount paid. Transfers for the daily rates to an individual must be available.
7
JUSTIFICATION OF THE MEETINGS
Each partner must pay his/her expenses without exceeding the Maximum Daily Subsistence Rates (page 46 AFH)
Each partner must justify the real number of days according his/her arrival & departure (4 or 4,5 days)
Each host organisation will collect all the tickets/receipts of the coffee-breaks and common meals
8
OVERHEADS (Page 21 AFH)
No more than 7% of the total eligible direct costs of the project will be allowed
Community funds will provide 0% contribution under this heading
Overheads can include:- Daily communications (fax, telephone, etc.)- Photocopying- Office materials- Bank costs relating to transfer of funds
9
OTHERS COSTS (Page 21 AFH)For costs not failing into any other category, provided these costs are necessary for the proper performance of the activities foreseen
Other costs can include:- Books - Press releases- Hire of rooms for meetings, seminars, etc *- Conference fees, meeting registration costs, trade fairs.- Rental of exhibition space- Catering costs for a meeting or other event, if the attendees are not members of the project
10
SUBCONTRACTING COSTS I (Page 22 AFH)
Any amount paid to an external body or organisation carrying out a specific one-off task in connection with the project
Normally admissible only where staff within the member organisations of the partnership do not have the required skills
11
SUBCONTRACTING COSTS II (Pg. 22 AFH)
Subcontracting is NEVER salaries paid to an individual but ALWAYS billed by an organisation
Subcontracting agreements must be drawn. Copies of these agreements and bills/receipts/invoices must be submitted with the reports
The subcontractor must bill the project according to the contract
12
PAYMENTS (updated)1. 20% as soon as the coordinators receive the first payment
from the LdV NA - DONE2. 10% after the justification of WP1 + required tasks of WP5
and WP6 - DONE3. 10% after the justification of WP2 + required tasks of WP5
and WP6 - DONE
4. 15% after the justification of WP3 + required tasks of WP5 and WP6
5. 15% after the justification of WP4 + remaining tasks of WP5 and WP6
6. 30% after the approval of the final report
13
INTERNAL REPORTS
Justification after the end of each WP must be sent to the coordinator in order to receive every payment, as agreed in the contract.
** WP3 finalises 31-03-08 and the deadline to send the justifications is 30-04-08.
Please add the expenses from 1st October 07 to 30th of March 08 in the excel table used for the interim report
14
INTERIM REPORT• The Interim Report was sent last November 2007 to the Spanish LdV Agency.
• Problems when collecting the financial information: • Timesheets (number of days per WP)• Staff costs – cost per day justified vs. applied + Payslips • Expenses – where to include them• Information requested not sent on time by some
partners Delays in the payments contractor-partner• Problems with the use of excel tables provided by the
LdV Agency• VAT recovery. SOLVED IN JANUARY!
15
BREAKDOWN OF EXPENDITURE INCURREDEXPENDITURE CONTRACTUA
L BUDGETACTUAL COSTS
% SPENT
A. STAFF COSTS 224.725 100.912 44,90%
1. Travel & Subsistence 34.776 15.801 45,44%
2. ICT 13.400 3.269 24,40%
3. Production 12.000 2.444 20,37%
4. Overheads 20.196 10.098 50%
5. Other 11.000 3.034 27,58%
Sub-total B 91.372 34.646 37,92%
1. Server 1.500 750 50%
2. Web design & platform 3.300 3.306 100%
3. Edition of CDs 2.500 0 0
4. Translation: guide & CD 1.500 0 0
5. Translation & leaflets 17.000 1.539 9,05%
Sub-total C 25.800 5.595 21,69%
TOTAL (A+B+C) 341.897 143.153 41,87%
B.
OP
ER
AT
ING
CO
ST
S
C. S
UB
-C
ON
TR
AC
TIN
G
CO
ST
S
16
BREAKDOWN OF EXPENDITURE INCURRED
EXP. P1
Florida
P2
Tuéjar
P3
FCVRE
P4
Europ
P5
FATOSZ
P6
CIA
P 7
PIXEL
P8
BUCO
P9
CIDAf
A. STAFF C. 34.528 6.153 14.509 8.100 3.840 7.995 19.460 1.595 4.732
1. Travel 3.230 92 2.817 2.389 984 390 2.304 60 3.534
2. ICT 1.138 340 477 0 375 0 502 82 357
3. Prod 348 107 925 0 0 0 1.011 53 0
4. Overhd 3.364 502 715 1.181 349 586 2.410 222 768
5. Other 1.111 437 142 0 24 0 1.320 0 0
Subtot B 9.191 1.478 5.076 3.570 1.732 976 7.547 417 4.659
1. Server 750 0 0 0 0 0 0 0 0
2. Web 3.306 0 0 0 0 0 0 0 0
3. Ed. CD 0 0 0 0 0 0 0 0 0
4. Tr. CD 0 0 0 0 0 0 0 0 0
5. Leaflet 586 0 0 304 0 0 0 0 649
Subtot C 4.642 0 0 304 0 0 0 0 649
TOT (A+B+C) 48.361 7.631 19.585 11.974 5.572 8.971 27.007 2.012 10.040
B. O
PE
R.
CO
ST
SC
. SU
B-
CO
NT
RA
CT
17
OFFICIAL REPORTS
FINAL REPORT Period to justify: 01/10/06 – 01/10/08 Official deadline: 01/12/2008 All the partners MUST send their justifications
to the coordinator before the 31st October 2008
All the amounts given in the project reports must be expressed in €.
18
REMARKS I (Pages 24, 25 AFH) Costs relating to account management are inelegible,
however bank costs relating to the transfer of funds are eligible under the budget for Overheads
Any interest earned in relation to pre-financing paid to the project must be declared within the relevant table of the financial report for eventual reimbursement to the NA
VAT cannot, in any case, be charged to the project unless it is a final charge, i.e. a charge that is not deductible and cannot be recovered by the Contractor or the Partners
19
REMARKS II (Pages 24, 25 AFH)
EXCHANGE RATES Where a Euro account is held, the expenditure
must be reported in Euro Where accounts are held in national currency,
it must be used the following model:
Pre-financing (Euro) Bank rate
Pre-financing (national currency)
1st project period 40.000 7,5 300.000
2nd project period 40.000 7 280.000
TOTAL 80.000 580.000
20
SUPPORTING DOCUMENTS Administrative & Financial Handbook (version
2006)http://ec.europa.eu/education/programmes/leonardo/handbooks/2006_en.pdf
Leonardo da Vinci programme websitehttp://ec.europa.eu/education/programmes/leonardo/news_en.html
Contact person for Contractual & Financial issues in Florida:
Laura Uixera: [email protected], [email protected] Inma Mora: [email protected], [email protected]