Administrative and Financial Handbook First meeting TEMTIS project Ostrava

Meetings October 2006 – Ostrava July 2007 – Graz April 2008 – Opole August 2008 – Prague

Seminars Country seminars: – 2006 – Ostrava – July 2007 – Graz – June 2008 – Vitus Bering Teaching seminars: – April 2008 – Opole – August Prague

Pre-financing payments 1st pre-financing - 40% of the grant within 45 calendar days of the date of signing the contract 2nd pre-financing – 30% -45 days after approval of Interim report can be made if the Beneficiary justifies having used more than 70% of the 1st pre-financing payments

Reports Interim report – period reach National agency by – Send invoices, financial tables + other documents to P1 till Final report – covering the total period reach NA by at the latest

Interim report 1 OVERVIEW OF THE ACHIEVEMENTS Past activities Future activities Changes in past project activities Likely expected future variations to planned activities PARTNERSHIP Any modifications to the initial partnership? Any changes in tasks and budget distribution among partners? Reasons why...

Interim report 2 WORK PROGRAMME The activities ALREADY UNDERTAKEN (adjustments to initial activities and reasons why…) The activities TO BE UNDERTAKEN (adjustments/likely divergences) Partnership meetings Information on dissemination activities (target groups, regions)

Interim report 3 RESULTS / PRODUCTS / PROCESSES Outcomes to the date (a copy of each outcome, showing its current stage of development should be sent with IR !!!) Evaluation and testing of results (the type, when, where, how) GENERAL COMMENTS AND ANNEXES Difficulties and their solutions Any innovative organisational processes developed? Copies of bank transfers, subcontracting agreements

Interim report 4 FINANCIAL ASPECTS Breakdown of expenses already spent of the total budget Breakdown of expenses already spent by each partner Details of bank transfers between contractor and partners Travel and subsistence expenses by each partner (by items) Info and communication technology exp. by each p. (by items) Production expenses by each partner (by items) Other expenses ….. Subcontracting expenses (by items) – Self-calculating Excel financial tables are available for download at: ts/interim_fr.html ts/interim_fr.html

Administrative and financial handbook 1. Amendment of the project description - For any change in the work program P1 must ask the National Agency (NA) (send an authorised request). 2. Amendment of the budget - provided the total cost remains unchanged: - changes up to 10% but less than 5000 by headings´(not Overheads and staff Costs); - bigger changes - revised budget to be approved by the NA - staff costs must not be raised 3. Other changes – submit a formal letter to NA (changes of contact names) 4. Staff costs - persons employed by a partner organization or working regularly or recurrently for the project - include salary costs + usual contributions paid by employer (social security contributions, social fees, holiday payments and pension costs)

Administrative and financial handbook 5. Travel costs - journeys directly linked to the project - use of the cheapest means of travel, Apex air tickets, reduced fares - private vehicles – price of one ticket only will be reimbursed (declaration of costs from a travel agent) - rate per mile/km can be considered only in exceptional cases – full explanation should be provided - show relavance of travel to places other than where partners are located - costs for travel to or from countries outside EU are ineligible 6. Subsistence costs may no exceed the lower of: - the daily rate applied by the organisation to which the person belongs - the maximum daily rate per person for the country being visited – see table in Annex I of AFH - accomodation costs, meal costs, local travel costs - a full day normally includes an overnight stay

Administrative and financial handbook 7. Expenses relating to Information and communication technologies - must not exceed 15% of the total project cost - purchase of equipment – apply a maximum annual depreciation rate of 33,33% for computer and audio-visual equipment worth less than EUR and 20% for over EUR 8. Production costs – printing of publicity materials, production of CD- ROM - should not include costs for human resources or support 9. Overheads -a lump sum of not more than 7% of the total project cost - daily communications, photocopying, office materials and consumables, bank costs relating to the tranfer of funds 10. Other costs additional or unforeseen costs not falling into any of the above categories - with the consent of NA - press releases and advertisements, hire of rooms for seminars, conferences, purchase of books, studies, conference fees audit costs…

Administrative and financial handbook 11. Subcontracting costs agreement between the subcontractor and the partner. Subcontracting agreements > must be put out to tender by the contractor. - Subcontracting may not account for more than 30% of the total cost of the project. - one-off task – translation, design and printing, seminar organization… 12. Other points: - VAT or other type of taxation, duty or charges are ineligible unless they are final charges (charges that are not deductible and cannot be recovered) - send copies of invoices and filled financial tables to P1 every 6 months.

WARNING ! The submitted Final Report will be evaluated both by the NA and by an independent external expert and evaluated by a number of points on a scale from 0 to 10: - for ratings 0-2 (incl.) we will be required to repay the grant in full; - for ratings 3-4 (incl.) the lump sum for personnel costs will be reduced by 50%.

Useful links Administrative and financial Handbook is available at: Or onardo/index_en.html onardo/index_en.html ministrative_and_financial_handbook_2006_en_pp.pdf

Thank you for your attention! Contacts: – – –