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WAI Woman Ambassadors in Italy
PARTNERS MEETING
Firenze, 20 Gennaio 2011
European CommissionEnterprise and Industry
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Rendicontazione tecnica intermedia1/8/2009- 31/7/2010
Unioncamere Toscana ha inviato il
14/09/2010 il Technical Progress Report
che è stato approvato dall’ EACI il 22/10/2010
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Rendicontazione tecnica finale 1/8/2010- 31/1/2011
Unioncamere Toscana invierà entro il 31 marzo
2011 il Final Technical Report
basato sulle informazioni fornite dai partner WAI
nei report previsti dal progetto
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Rendicontazione tecnica
1. Summary
2. Project Objectives for the period
3. Work progress and achievement during the period, highlighting significant results, milestones and deliverables
4. Indicators
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WAI Financial Aspect
Budget WAI: 178.208 €
Percentuale di contributo: 50%
Contributo UE: 89.104 €
Co -finanziamento di IES Partner: 89.104 €
Durata: 18 mesi (1 agosto 2009-31 gennaio 2011)
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Eligible Costs (1)
To be eligible all costs must:
• relate to the purpose of the action;
• be included in the estimated budget annexed to the grant agreement;
• be necessary for the fulfilment of the action which is the subject of the grant;
• be incurred during the duration of the action ( expect for costs relating reports and audit certificates when incurred within a maximum period of two months following the completion of the action)
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Eligible Costs (2)
• be reasonable, justified, consistent with the usual internal rules of the participant, and in accordance with the principle of sound financial management, especially cost effectiveness and “value for money”
• be identifiable, verifiable and determined in accordance with the relevant accounting principles
• be actually incurred by the participant and recorded in the accounts of the participant no later than the grant agreement completion date
• be compliant with the requirements of applicable tax and social legislation
• be substantiated by proper evidence allowing identification and checking (except for the flat rate indirect costs).
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Eligible Costs Categories
Direct costs Indirect costs
•Personell Cost•Travel & Subsistance •Sub-contracting •Other specific costs
Cost identifiable as specific cost direct linked to perfomance of the action
Eligible indirect costs
Cost incurred in connection with the eligible direct costs for the action
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EACI fornirà form a fine gennaio 2011
Template for Financial report
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Eligible Direct costs: Personnel Cost (1)
The cost of staff assigned to the action, comprising actualsalaries plus social charges and other statutory costs included inthe remuneration
The staff must be:• directly employed by the participant in accordance with
national law;• under the participant’s sole technical supervision (in
essence the technical output must belong to the participant);• remunerated in accordance with the normal practices of the
participant provide these are acceptable to the EACI.
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Only costs related to the actual hours worked by the persons directly carrying out the technical,
analytical, promotional and dissemination work under the action may be charged to the grant
agreement.
Management, administrative and secretarial staff can only be
charged in exceptional cases as 'direct staff costs' and are normally deemed to be covered in the
indirect costs.
Eligible Direct costs: Personnel Cost (2)
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Eligible Direct costs: Personnel Cost (3)
How are personnel cost calculated?
Eligible cost = Working time * Hourly rate
How to calculate the hourly rate?
REMUNERATION COST
PRODUCTIVE TIME
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Eligible Direct costs: Personnel Cost (4)
1. Working time = Daily records of hours spent per person• Recorded in time sheets certified at least once a month
2. Remuneration costs = Total gross remuneration plus employer’s portion of social charges
• Costs recorded in the payroll account • Calculated individually or on average by category staff
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Eligible Direct costs: Personnel Cost (5)
3. Productive time = Total hours worked excluding holidays, sick/personell leave, training
Two calculation methods of total productive time:
1 based on actual hours recorded in time sheets (including hours spent on both external projects and internal work (including administration).
2. based on standard hours
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Eligible Direct costs: Personnel Cost (6)
Example of Productive time based on standard hours Days/year : 365 days
Less 52 weekends : 104 days
Subtotal 261 days
Less
Annual holidays 22 days
Statutory holidays 15 days
Sick leave 5 days
Training 4 days
Total Productive days 215 days
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Eligible Direct costs: Personnel Cost (7)
Example of Productive time based on standard hours Productive hours/year (215 days x 7 hrs/day) = 1.505 hrs
Productive hours/year (215 days x 7,5 hrs/day) = 1.613 hrs
Productive hours/year (215 days x 8 hrs/day) = 1.720 hrs
Productive hours/month (1.505 hours/12 months) = 125 hrs
Productive hours/month (1.613 hours/12 months) = 134 hrs
Productive hours/month (1.720 hours/12 months) = 143 hrs
Ps. no overtime is to be charged to projects
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Avvertenze sul Personnel:
• Modificabile con comunicazione all’EACI, tramite il Coordinatore, inviando CV della
nuova persona da rendicontare
• Rendicontabile solo se inferiore al 100% su Enterprise Europe Network e/o altri progetti
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IMPORTANT NOTE : This timesheet shall not only record the time spent on a specific project, but shall reconcile the total working time of one person
Name of staff memberName of Beneficiary/ PartnerTotal of working hours *Calendar YearCalendar Month* indicate number of working hours per day, week or month
Calendar Day 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 TOTALIn case of absence, indicate one of the reason codes belowHours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Hours worked on project ……….…………….** 0,0Other activities 0,0Total hours (including overtime) 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0** indicate the reference of the project edit check ok
Absences
Weekend WE
Sick leave SL
Public holidays PH
Annual holidays AHOther absence OA
Date and signature of staff member Date and signature of person in charge of the work
Timesheet Template
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Eligible Direct costs: Travel & subsistence costs (1)
Only of the PERSONELL taking part to the action (NO travel and subsistence subcontractors)
Charateristics:• in line with the participant’s established internal rules and
usual practice (the subsistence allowances foreseen by the European Commission may be applied in case of absence of any internal rules)
• must be foreseen in the budget table
• to be reasonable and justifiable for the fulfillment of the action
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Eligible Direct costs: Sub-contracting (1)
Costs of contracts awarded by the participant for carrying out the action:
Charateristics: • only cover the execution of a limited part of the action• best value for money• awarded according to the conditions set out in Art. II.9• identified in the description of the Action(ANNEX I)
Sub-conctracting not including ANNEX I= prior authorization by EACI
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Eligible Direct costs: Sub-contracting (2)
Nel progetto WAI sotto la voce sub-contracting sono rendicontabili costi:
• Room
• Catering
• Speaker esterni
• Travel delle Ambasciatrici nei :
* Seminari
* Kick off meeting (1/10/2009 a Firenze)
* National meeting ( 1/7/2010 a Roma e 5/11/2010 a Rimini)
* Final meeting (20/1/2010 a Firenze)
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Eligible Direct costs: Sub-contracting (3)
In house consultants= external services
In-house consultants = personnel costs if all below criteria are fulfilled:
1. has a contract and work under the IES project
2. MUST work under the instructions/supervision of the beneficiary
3. MUST work in the premises of the beneficiary as a member of the project team
4. The output of the work belongs to the beneficiary
5. The costs of employing the consultant are reasonable, are in accordance with the normal practices of the beneficiary (acceptable to the EACI) and are not significantly different from the personnel costs of employees of the same category
6. Travel and subsistence costs related to such consultants' participation in project meetings or other travel relating to the project is directly paid by the beneficiary
7. MUST be a user of the beneficiary's infrastructure
8. In accordance with National legislation
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Eligible Direct costs: Sub-contracting (4)
Copies of the three highest invoices for subcontracting mustbe submitted to the EACI with the corresponding financialstatement.
Copies of the other invoices (if any) may however be requestedon a case by case basis.
All copies of invoices for subcontracting must be certified bythe participant and must make reference to the grantagreement or action and to the concrete tasks and servicesconcerned.
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Eligible Direct costs: Other Specific Costs (1)
Nel progetto WAI non sono riportati OSC:
As the budget ANNEX II of your grant agreement has been approved and signed you don’t need to request an amendment
( pag 4 - FAQ del 23.11.2010)
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Indirect costs (1)
Costs incurred in connection with the eligible direct costs for
an action
Characteristics:
• eligible for a maximum of 7% of partners total eligible costs
• Accounting document do not normally to be sent to EACI
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Non eligible costs (1)
• return on capital
• debt and debt service charges;
• provisions for losses or possible future losses or charges;
• interest owed;
• provisions for doubtful debts;
• exchange losses,
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Non eligible costs (2)
• VAT, unless the participant can show that he is unable to recover it
• Costs declared by a partner and covered by another action or work programme receiving an Union grant
• excessive or reckless expenditure
• resources made available to a participant free of charge ( contribution in kind)
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Budget Transfers
There are two types of budget transfers:
1. Between items of eligible costs of a partner
2. Between partners
An amendment to the grant agreement when:
• The amount to be transferred between participants exceeds 20% of the total budget of the receiving participant
• The amount to be transferred between cost categories of a given participant exceeds 20% of the total budget of this participant
• The adjustment of expenditure affects the implementation of the action
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Pagamenti
Pre-finanziamento
70% del contributo approvato versato dall’EACI in data 28/12/2009 e trasferito da
UCT ai partner nei 30 gg successivi
•
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Saldo
UCT consegna entro il 31 marzo 2011 (60 giorni dalla fine dell’azione )
• Request for payement • Final technical implementation report • Financial statement • Copies of bank statements showing the transfers to co-partners of the
pre-financing
Entro 60/90 giorni dalla consegna EACI approva, rigetta, chiede ulteriori documenti (da inviare entro 20/30 giorni).
Se EACI approva versa il saldo entro 60/90 giorni: 31maggio 2001/30 giugno 2011
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Scadenze per i partner Technical report
A UCT entro 20 febbraio 2011• tutti i deliverables ancora non forniti:- Report dei seminari realizzati dopo il 1° agosto 2010, con informazioni precise sulla composizione del
pubblico, sull’attività di promozione svolta (numero e tipo di inviti inviati, etc) e sui destinatari- Report di customer satisfaction dei seminari, secondo il modello fornito dal coordinatore- Report relativi all’attività di coaching
A UTC entro il 28 febbraio 2011:
• Ulteriori contributi per il technical report, ovvero i risultati della rilevazione dell’impatto (numero di nuove imprese avviate dalle partecipanti ai seminari WAI)
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Scadenze per i partner Financial report
A PF entro 28 febbraio 2011• financial report con eventuale 20% transfer tra le voci di budget • 3 giustificativi scansionati
A UCT in originale entro 15 marzo 2011
• lettera che certifica that “information provided is full, reliable and true. The costs incurred can be considered eligible in accordance with the Agreement, that all receipt have been declared and the costs declared are substanciated by adequate supporting document that can be checked”
• financial report con i 3 giustificativi dei subcontracting
