1 Congratulation to your new Leonardo da Vinci pilot project National Agency for Leonardo da Vinci - International Programme Office

2 International Programme Office Information about the program Guidance and training of promoters Guidance and training of contractors Monitoring Assessing and evaluating Audits

3 AGREEMENTS Contracts Commission – National Agency National Agency - Contractor Contractor - Partners Sub contracts Contractor/partner – Sub contractor Call for tender over € Always an agreement Commercialisation/Intellectual property rights

4 MONITORING AND FINANCIAL CONTROL Regular contacts by phone or Initial meeting with all promoters Participation at project start In situ visits Participation in Partnership activities Discussions regarding changes in budget etc Report training sessions Audits (least 30 % of projects)

5 BASIC RULES The Administrative and Financial Handbook forms part of Agreement between promoter and NA Copies must be made available to Partners

6 RULES OF MONITORING Maintain an audit trail including working papers and evidence Retain records for five years after Final Report approval Invoices which are not in Swedish or English must provide a short description (1-2 lines) of the content of the invoice

7 Payment 40 % after the contract is signed 30 % after the interim report is accepted Up to 30 % after the final report is accepted

8 ELIGIBILITY Budget Headings Personnel costs Travel and subsistence ICT (up to a ceiling of 15%) Production Overheads (lump sum, up to a ceiling of 7%, but provided for in full by the projects own funds) Other costs Subcontracting (up to a ceiling of 30%)

9 Understand Total budget Maximum contribution % A. Staff costs Sub-total I , ,5058,76 % B. Operating costs % 1. Travel , % 2. ICT , % 3. Production , % 4. Overheads % 5. Other , % Sub-total II , % C. Subcontracting costs , % , % % Sub-total III 8.000, % TOTAL , ,00 71,70%

10 ELIGIBILITY. BUDGET CHANGES Staff Costs and Overheads are fixed Projects can change budget –Between partners –Between cost headings (operational and subcontracting costs)

11 ELIGIBILITY Costs must: –Occur within the LdV program countries –Be directly connected to activities in the Agreement –Be actual costs –Be able to be substantiated –Be incurred during the contract period –Represent value for money

12 Ineligible Costs See list of ineligible costs in the Handbook Examples of ineligible costs: –Costs outside of the eligibility period –Costs which cannot be evidenced by receipts/ invoices/boarding passes –Exchange rate losses –VAT, unless it is a final charge

13 STAFF COSTS Staff costs must be actual costs, and can include social security contributions, social fees, holiday pay and pension costs Must exclude bonuses, incentive payments, and profit sharing Must not relate to persons undertaking subcontracting tasks

14 STAFF COSTS If a salary increases, this should be reflected from the date of the increase Staff costs must be calculated on the basis of the actual daily salary multiplied by the number of days working on the project

15 EVIDENCING STAFF COSTS Evidence must be retained by the contractor relating to how the daily staff rates were calculated –e.g. copies of payslips, or official accounting documentation –This is in addition to contracts of employment and CVs These documents do not need to be sent with the Final Reports, but will need to be available in the event of an audit

16 EVIDENCING STAFF COSTS Contractors do not need to keep evidence of partners’ staff costs The partners need to retain this evidence, and will need to make it available in the event of an audit

17 FINAL REPORT SPREADSHEET A spreadsheet has been produced by the Commission showing the staff costs per person Projects must provide: –Activity start and end dates –Number of days –Salary

18 Travel and Subsistence Costs Should be evidenced On the basis of original tickets (and boarding passes) Subsistence Costs (including accommodation, meals and local travel), should be evidenced in the form of details of the system being used. This should demonstrate the internal rules of the Contractor or Partner organisations (e.g. reimbursement of receipts versus daily allowance basis). Costs for subsistence must not exceed the maximum daily rate per person specified within the A & F handbook, Maximum Daily Subsistence Rates, Annex I

19 Travel and Subsistence Costs The Partnership is required to use the cheapest means of travel. Any travel to or from places other than those where the members of the Partnership are located must be shown to be relevant to the project. Cost for travel to or from countries outside the LdV program countries are ineligible. A full day normally includes an overnight stay. Where a common lunch or dinner is provided by the host organisation and this is charged under a separate heading – details of the beneficiaries should always be provided and appropriate deductions being made from the Maximum Daily Subsistence Rates of the involved person.

20 Production Costs Production Cost can include the printing of marketing/publicity materials, the production of CD-ROM, the purchase of product-related consumables or costs related to the production of a seminar or a conference. All items charged under this heading should be able to be supported through evidence of actual expenditure, either in the form of an invoice or where inter-departmental charging exists, via evidence of related tariffs/costs and via evidence of the inter-departmental transfer of project money.

21 Other Costs Only actual costs can be charged. This heading must not contain expenditure which is eligible under any other expenditure category. Cost under this heading can include: Purchase of copyrights and other Intellectual Property Rights Hire of rooms for conferences etc. Conferences fees; meeting registration costs Travel and subsistence costs relating to beneficiaries (experts with no subcontract, social Partners etc.) Catering costs for meeting or other event (where those being provided for are not members of the Partner organisations)

22 Subcontracting Costs Any amount paid to an external body carrying out a specific one-off task (e.g. translation, interpretation, design & printing) must be charged against Subcontracting Costs. These costs are normally admissible only where staff within the Partnership do not have the required skills. Copies of all Agreements with the subcontractors, plus copies of all invoices paid must be able to submit. All travel and subsistence costs, relating to subcontracting organisations should be included under this heading and cannot be submitted under Travel and Subsistence. Copies of tender documentation must also be made available where sub-contraction is valued greater than € per contracted organisation or task.

23 REPORTS Interim report - General remarks - Content - Financial (self calculating Excel-file) incl staff Final report - General remarks - Content - Financial (self calculating Excel-file) incl staff - Evaluation - Calculation of the final community grant

24 Interim report The first section of the report, called activity/result report should provide a detailed picture of the project. The second section of the report, consists of a balance sheet and presentation of project accounts. See chapter IV MONITORING & REPORTING in the Administrative and Financial handbook. The Interim report is assessed with the colours red, orange or green.

25 Final report In the Final Report the Contractor is required to report upon expenses incurred during the whole eligibility period. The final report will be evaluated by the National Agency and by an independent external expert. All persons carrying out evaluations will assign an overall rating, on a scale from 0 to 10.

26 Final report 0-2 No contribution for Staff Costs. 3-4Contribution for Staff Cost will be reduced by 50 % 5-10Full contribution for Staff Costs.

27 Thematic Monitoring 1.VET and the labour market, guidance, target groups ( to improve peoples access to the job market ) 2.Development of competencies and skills within companies, SME’s, competences at sectoral level ( Skills gaps in sectors / How to involve SME's in life long learning? ) 3. Quality of VET systems and practices, continuous training of teachers and trainers ( To improve the match between the labour market, individual characteristics and training supply ) 4. Transparency of qualifications, validation of non-formal and informal learning, credit transfer 5. E-learning

28 Community Vocational Training Action Programme ( ) leonardo/news_en.html How to use the visual identity of LdV publ/graphics/agencies/progr_en.html Leonardo da Vinci: Compendium & Products Thematic Actions thematic/index_en.html