FORESTUR: “Tailored training for professionals in the rural tourist sector” ES/06/B/F/PP CONTRACTUAL & FINANCIAL ASPECTS Florence, January 2008

1 CONTRACTUAL PERIOD From 01/10/2006 to 01/10/ MONTHS Expenses before or after these dates will not be accepted

2 BUDGET Applied budget: € Approved budget: € Applied Grant: € (75%) Approved Grant: ,60€ (67,5% avg.) Staff cost maximum community contribution: ,55€ (59,54%) SUPPORTING DOCUMENTS: Administrative & Financial Handbook (AFH)

3 STAFF COSTS APPLIED ROLEProj. Man. Area Coord Country Coord ExpertTeacherICT Tech. Tech Assist Admin PartnerCAT1CATEGORY 2CAT3CAT 4 FLORIDA TUÉJAR FCVRE PIXEL CIA EUROPR FATOSZ CIDAf BUCOV

4 TRAVEL EXPENSES I (Page 18 AFH) Subsistence costs may not exceed the maximum daily rate for the country being visited Travel 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 Spain141 € Hungary136 € Italy130 € Romania185 €

5 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.

6 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

7 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

8 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

9 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

10 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

11 PAYMENTS (updated) 1.20% as soon as the coordinators receive the first payment from the LdV NA - DONE 2.10% after the justification of WP1 + required tasks of WP5 and WP6 - DONE 3.10% 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

12 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 and the deadline to send the justifications is Please add the expenses from 1st October 07 to 30th of March 08 in the excel table used for the interim report

13 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!

14 BREAKDOWN OF EXPENDITURE INCURRED EXPENDITURECONTRACTUAL BUDGET ACTUAL COSTS % SPENT A. STAFF COSTS ,90% 1. Travel & Subsistence ,44% 2. ICT ,40% 3. Production ,37% 4. Overheads % 5. Other ,58% Sub-total B ,92% 1. Server % 2. Web design & platform % 3. Edition of CDs Translation: guide & CD Translation & leaflets ,05% Sub-total C ,69% TOTAL (A+B+C) ,87% B. OPERATING COSTS C. SUB-CONTRACTING COSTS

15 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 Travel ICT Prod Overhd Other Subtot B Server Web Ed. CD Tr. CD Leaflet Subtot C TOT (A+B+C) B. OPER. COSTS C. SUB-CONTRACT

16 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 31 st October 2008 All the amounts given in the project reports must be expressed in €.

17 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

18 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) 1 st project period , nd project period TOTAL

19 SUPPORTING DOCUMENTS Administrative & Financial Handbook (version 2006) Leonardo da Vinci programme website Contact person for Contractual & Financial issues in Florida: Laura Uixera: Inma Mora: