Outi Kauppinen, 28 Oct 2015, Rome HNN2.0/SiSNet2.0

Slides:



Advertisements
Similar presentations
European Territorial Co-operation Eligibility of expenditure for co-operation programmes Art. 17(1) ETC Regulation 16th meeting of the Expert Group on.
Advertisements

Communication campaign Most common issues identified: - 3rd Parties - Indirect Costs - Indirect Costs Thanos BATSILAS FCH JU Financial Officer.
Communication campaign Most common issues identified: - Subcontracting - Indirect Costs - Indirect Costs Thanos BATSILAS FCH JU Financial Officer.
1 Financial Procedures in FP7 Projects Reporting and Audits Karolina Lis Research Assistant DCU, Finance Office
Financial reporting Oskar Otsus January 2013 Moldova.
DG Research and Innovation
Research and Innovation Summary of MS questions on the Commission's proposal for DG Research & Innovation Research and Innovation Rules for Participation.
FP7 EC Rules – Groupe recherche 16 January 2006Megan Richards European Community FP7 Participation Rules (Commission proposal adopted )
HORIZON 2020: FINANCIAL ISSUES
Training Module: The MED-Dialogue project (611433) is co-funded by the European Community's ICT Programme under FP7 6 - Resource Allocation and Budgeting.
1 Emerging communities for collective innovation: ICT Operational tool and supporting methodologies for SME Associations 2010 January,
Funding Schemes. Legal and Financial Rules in the 7th Framework Programme PHOENIX Training Laulasmaa, 1 Sept 2007.
Contractors’ Day, June 2008 to the Framework Partnership Agreement & the Specific Grant Agreement Financial Guidelines for co-ordinators and co-partners.
Not legally binding FP7 Rules for Participation and Grant agreement FP7 Helpdesk 
EHEROES EC Grant Agreement Negotiations June 1, 2011 K.U.Leuven Research & Development Myriam Witvrouw.
FP7 Regler för deltagande 18 december 2006 Monica Hjertman, Enheten för Europaprogrammen, VINNOVA
LIFE Platform meeting Denmark 2008 Tommy Sejersen, Financial Desks EC DG ENV – LIFE Unit Telephone
LEGAL AND FINANCIAL ISSUES
Financial, Reporting and Practical issues Per Mogensen, DASTI.
Some figures about Disabled People in Turkey Financial Rules Asist. Prof. Mahmut Geyik.
SOCRATES PROGRAMME ADMINISTRATIVE AND FINANCIAL HANDBOOK FOR BENEFICIARIES Selection 2005.
Financial and legal aspect in the context of proposal preparation Marija Šola, MSc. Project manager University of Belgrade School of Electrical Engineering.
WE-Mentor Enterprising women in European Research mentoring India/Israel/Romania/Turkey Financial and administrative aspects in FP7.
Rules for participation: Three main objectives
Rules for Participation and Dissemination And Model Grant Agreement
Training Seminar on an Information Point for FP7 in Palestine Witkowski Jacob, BA,CPA, CIA Nicosia, Cyprus November 2008.
DAPHNE II Programme An investigation into forms of peer-peer bullying at school in pre-adolescent and adolescent groups: new instruments and preventing.
MELIA KICK-OFF MEETING 4th-7th September MELIA KICK-OFF MEETING September 4th-7th 2006 Ana Villacampa-CSIC.
Legal & Financial Issues
LINKED Administrative & Finance overview18/03/2010 LINKED Leveraging Innovation for a Network of Knowledge on Education LIFE LONG LEARNING PROGRAMME LLP.
Innovative Medicines Initiative Financial and IPR aspects Magali Poinot Legal Manager Info Day Bucharest, 10 December 2012.
Unit costs for reimbursement of clinical studies HORIZON 2020.
Katarina Lenova, 4 February 2014 H RULES FOR PARTICIPATION AND FINANCIAL RULES.
25-26/11/2010 ESSnet training Budapest ESSnet Training Part 3 – Financial Issues P. Jacques.
Basic principles of FP7 Grant Agreement Financial management and reporting.
6 September 2012 GUIDE FOR APPLICANTS CORE 2012 CALL – ELIGIBLE COSTS AND FINANCIAL ISSUES ANNA FASTYN CHIEF EXPERT SECTION FOR BILATERAL PROGRAMMES AND.
Communication campaign Most common issues identified: analysis per cost category Antonio Requena Fernández FCH JU Financial Officer.
1 An introduction to Project Cycle Management PCM DAY 3 Gori, 31/3 – 3/4/2015.
SeaDataNet Pan-European infrastructure for Ocean & Marine Data management An Integrated research Infrastructure Initiative (I3) Kick-off Meeting June 8-10.
Name, Surname, Position Event, Date, Place Financial issues.
Provisional FP-ICT InfoDay, Torino, 11/12/ The ICT Theme in FP7 How to submit a proposal 1. The Rules of the Programme.
Communication campaign Most common issues identified: - Indirect Costs Thanos BATSILAS FCH JU Financial Officer.
This project has been funded with support from the European Commission. This publication [communication] reflects the views only of the author, and the.
REPORTING, BUDGET, ELIGIBLE COSTS. Main steps of the financial management of the project.
Science, research and development European Commission IDARI Project Meeting Tartu, June 2005 Martin Greimel Scientific Officer Directorate-E ‘Biotechnology,
Participation and dissemination Rules and Contracts FP6.
Financial Guidelines FP6 – IST Directorate C 1 st Evaluation proposals co-ordinators Briefing 17 July 2003.
Reporting requirements - contractual and financial issues NGO Kick-off meeting Lorenzina Bruno, Senior Financial Officer Manuel Montero Ramírez, Project.
Preparing a project budget Annex B1 ENPI Annex B1 ENPI Annex B2 IPA Annex B2 IPA Annex G Eligibility of expenditure Annex G Eligibility of expenditure.
Technical Assistance Office 1 SOCRATES - MINERVA GRANT AGREEMENT 2004 Contractual and Financial Management Administrative and Financial Handbook.
Main differences between the Council´s Partial General Approach and the Commission´s Proposal Rules for Participation and Dissemination Research and Innovation.
Consumers, Health And Food Executive Agency 3rd Health Programme Financial management Dimitri Agneskis Financial Officer 09 July 2014.
Technical Assistance Office TCP Projects 2005 Contractual and Financial Management Administrative and Financial Handbook Prepared by IA, 14/12/2001 SOCRATES.
In this note we summarise for you the most common errors that EASME found during recent audits in financial statements of completed Intelligent Energy.
Consumers, Health And Food Executive Agency FINANCIAL MANAGEMENT Klára KASNYIK Financial Officer Consumers, Health, Agriculture and Food Executive Agency.
Consumers, Health And Food Executive Agency Financial management of grants National Information day 23 July 2015 Greece.
ERA-NET Cofund under Horizon 2020 Jörg NIEHOFF DG Research & Innovation Dir. B – Innovation Union and European Research Area Unit B2 – Open Science and.
Eligibility Rules Stefan Nyström, Managing Authority June 1, 2016 – Cork, Ireland.
- Special Education Needs (SEN) Network Administrative and Financial Aspects.
EU - China 11 Guidelines for Applicants rules for applications European Union Delegation to China & Mongolia Beijing Information Session 14 th November.
The LIFE Programme: the EU funding tool for the Environment and Climate Action Lorenzina Bruno, Senior Financial Officer EASME – C.1.6 LIFE NGO Kick-off.
FINANCE AND BUDGET Lucia Pacillo, REA-P4 Pisa, March 2013 Research Executive Agency Marie Curie host-driven actions.
Participation and dissemination Rules
ITN Finances and Budget
Horizon 2020 – Financial Issues Horizon 2020 Info Days
ESSnet Training Part 3 – Financial Issues M. Prigent
Financial Guidelines for Applicants
Communication campaign Most common issues identified: - Subcontracting
Financial and Administrative presentation on PARTICULATES project
Presentation transcript:

Outi Kauppinen, 28 Oct 2015, Rome HNN2.0/SiSNet2.0 Budgeting in H2020 Outi Kauppinen, 28 Oct 2015, Rome HNN2.0/SiSNet2.0 Tekes, NCP Academy

Horizon 2020 Structure 1. Excellent Science 2. Industrial Leadership 3. Societal Challenges The European Research Council Future and Emerging Technologies Marie Skłodowska –Curie Actions Research Infrastructure Leadership in Enabling and Industrial Technologies (LEIT) (ICT, Nanotech, Adv. mat., Biotech, Adv. manu Space) Access to risk finance Innovation in SMEs Health Bioeconomy Energy Transport Climate Action Inclusive Societies Secure Societies 4. Spreading Excellence and Widening Participation 5. Science with and for Society Outi Kauppinen TEKES - Rome, 28 Oct 2015

Types of Actions in the WP 1. Excellent Science 2. Industrial Leadership 3. Societal Challenges The European Research Council Future and Emerging Technologies Marie Skłodowska –Curie Actions Research Infrastructure Leadership in Enabling and Industrial Technologies (LEIT) (ICT, Nanotech, Adv. mat., Biotech, Adv. manu Space) Access to risk finance Innovation in SMEs Health Bioeconomy Energy Transport Climate Action Inclusive Societies Secure Societies Focus today: 1. Research and Innovation Actions (RIA) 2. Innovation Actions (IA) 3. Coordination and Support Actions (CSA) 4. Spreading Excellence and Widening Participation 5. Science with and for Society Outi Kauppinen, Tekes, Rome, 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Guide to Understanding the Rules he ‘AGA — Annotated Model Grant Agreement’ is a user guide that aims to explain to applicants and beneficiaries the General Model Grant Agreement (‘General MGA’) and the different specific Model Grant Agreements (‘Specific MGAs’) for the Horizon 2020 Framework Programme for 2014-2020. The purpose of this document is to help users understand and interpret the GAs, by avoiding technical vocabulary, legal references and jargon, and seeking to help readers find answers to any practical questions they may have about particular parts of the GAs. In the same spirit, the document’s structure mirrors that of the GAs. It explains each GA Article and includes examples where appropriate. Since the Specific MGAs have a similar set-up and provisions as the General MGA (i.e. they are all derived from the General MGA), the annotations will focus mainly on the General MGA (and the annotations of the other MGAs will be limited to major differences from that MGA). The key provisions on the amount, cost forms and conditions for eligibility of your grant are however explained for all MGAs (see Articles 4-6 of each MGA). The annotations are — with some exceptions — done on the multi-beneficiary versions. The multi- and mono-beneficiary versions are largely identical. Link to the Annotated Model Grant Agreement Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Who can participate? Who gets EU funding? Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Definitions Legal entity/Participant/Beneficiary Member States (MS) Associated Countries (AC) Overseas Countries and Territories (OCT) linked to the Member States Third countries Outi Kauppinen, Tekes, Rome 28 Oct 2015

Legal entities that may participate in the actions (RfP Art. 7) Any legal entity BUT Restrictions to the participation may be indicated in the relevant work programme Outi Kauppinen, Tekes, Rome 28 Oct 2015

Conditions for participation (RfP Art. 9) Minimum conditions Additional conditions For ”standard” actions: At least, 3 legal entities, each established in different MS/AC, and independent of each other To be set out in the work programme (i.e. number of participants, type of participants, place of establishment etc.) For the SME Instrument, Coordination and Support Actions, the European Research Council, Co-fund Actions, as well as training and mobility actions: 1 legal entity established in a MS/AC Outi Kauppinen, Tekes, Rome 28 Oct 2015

Eligibility for funding (RfP Art. 10) The following participants are eligible for funding from the Union: • Entities established in a Member State, Associated Country* and developing countries ** • Entities created under Union law • International European interest organisation Legal entities established in industrialised (and emerging economy) countries and international organisations, may receive funding if: • Their participation is essential • There is a bilateral agreement between that country and the EU • The country is explicitly identified in the relevant work programme and call for proposal as being eligible for funding *Associated Countries **Annex A of the Horizon 2020 Work Programmes Outi Kauppinen, Tekes, Rome 28 Oct 2015

Eligibility for funding (RfP Art. 10) The country is explicitly identified in the relevant work programme and call for proposal as being eligible for funding Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Eligibility for funding: ”non-EU countries’” or “third countries” (RfP Art. 10) Outi Kauppinen, Tekes, Rome 28 Oct 2015

Individual researchers

Question Do third countries receive H2020 funding in this call? Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Question A client asks how to handle a third country participant in the consortium. What do you advise? Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Horizon 2020 Funding Rates Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 One project — one funding rate….. almost! Research and Innovation Action (RIA) Coordination and Support Action (CSA) Direct costs 100 % Indirect costs 25 % flat-rate Total All activities and all beneficiaries 100 euros 25 euros 125 Innovation Action (IA) Direct costs 70 % (100%) Indirect costs 25 % flat-rate Total Profit beneficiaries 70 euros 17,5 euros 87,5 Non-profit beneficiaries 100 euros 25 euros 125 Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 IA: what about private universities. Profit or non-profit? How do you know? Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Estimated Budget and Transfers Outi Kauppinen, Tekes, Rome 28 Oct 2015

Estimated Budget and Budget Transfers (GA Art. 4) The estimated budget for the action is set out in Annex II The estimated budget breakdown indicated in Annex 2 may be adjusted by transfers of amounts between beneficiaries or between budget categories (or both). This does not require an amendment according to Article 55, if the action is implemented as described in Annex 1. The project has to be the same as evaluated. Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Questions We want to split the costs of one subcontract between the partners. Ok? Can the coordinator book hotels and plane tickets for the consortium and then invoice the other partners? The idea here is that costs are budgeted PER BENEFICIARY. Each is responsible for his/her own. Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 H2020 Eligible and Ineligible Costs Outi Kauppinen, Tekes, Rome 28 Oct 2015

Types of costs: Direct and indirect (Art. 6.2) Direct costs are specific costs directly linked to the performance of the action and which can therefore be directly booked to it. Indirect costs are costs that cannot be identified as specific costs directly linked to the performance of the action. Salaries Electricity Water Audit certificate Admin services Travel Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 DIRECT COSTS INDIRECT COSTS Actual costs Real. Not estimated or budgeted Flat-rate Calculated by applying a percentage fixed in advance (25%) to other types of eligible costs. The following costs are excluded from the calculation: -subcontracting -in-kind contributions provided by third parties which are not used on the beneficiary’s premises -costs of providing financial support to third parties (if applies) -costs from specific cost categories (unit or lump-sum costs) that include indirect costs Unit costs a) direct personnel costs of SME owners/natural persons not receiving a salary (calculated by the Com) b) direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (average personnel costs) Lump sum costs Global amount deemed to cover all costs of the action or a specific category of costs. Outi Kauppinen, Tekes, Rome 28 Oct 2015

General eligibility criteria (Art. 6.1) For actual costs For unit costs Actually incurred by the beneficiary Incurred in the project period Indicated in the budget Incurred in connection with the action as described in Annex 1 Identifiable and verifiable, recorded in the accounts Complying with the applicable legislation Reasonable, justified and complying with the principle of sound financial management (in particular regarding economy and efficiency) Calculated correctly Actually used in the period Necessary for implementing the action Number of units must be identifiable and verifiable Outi Kauppinen, Tekes, Rome 28 Oct 2015

Ineligible costs (Art. 6.5) In particular: Costs related to return on capital Debt and debt service charges Provisions for future losses or debts Interest owed Doubtful debts Currency exchange losses Bank costs charged by the beneficiary’s bank for transfers from EU Excessive or reckless expenditure Deductible VAT Costs incurred during suspension of the implementation of action Costs declared under another EU grant Outi Kauppinen, Tekes, Rome 28 Oct 2015

Budget for the proposal and budget categories Research and Innovation Actions, Coordination and Support Actions Innovation Actions Get a new version of the budget template. Outi Kauppinen, Tekes, Rome 28 Oct 2015

(A) Direct costs – personnel costs (Art. 6.2.A) Personnel working for the beneficiary under an employment contract and assigned to the action Costs for natural persons working under a direct contract with the beneficiary If under the beneficiary’s instructions and on the beneficiary’s premises If the result carried out belongs to the beneficiary The costs are not significantly different from ”normal” personnel costs Costs of personnel seconded by a third party against payments Costs of owners of SMEs not receiving a salary (unit costs) Costs of beneficiaries that are natural persons not receiving a salary (unit costs) Outi Kauppinen, Tekes, Rome 28 Oct 2015

(A) Direct costs – personnel costs Limited to salaries, social security contributions, taxes and other costs included in the remuneration, if due to national law or employment contract Non-profit legal entities: also additional remuneration (payments on top of the usual remuneration, resulting in a higher hourly rate) and depending on the participation in a specific EU project Personnel costs based on the last closed financial year Outi Kauppinen, Tekes, Rome 28 Oct 2015

(A) Direct costs – personnel costs Additional remuneration Option only for non-profit legal entities Directly linked to the participation in the EU action = the researcher would not have received it if she/ he had not participated in the action Paid for additional work or expertise, fx ”for being Head scientist in the EU project xy” Part of the normal remuneration practices Criteria used to calculate the extra payments are objective and generally applied by the beneficiary Capped at 8.000 EUR per year (pro rata) Outi Kauppinen, Tekes, Rome 28 Oct 2015

(A) Direct costs – personnel costs Hourly rate = Actual annual personnel costs Number of annual productive hours a) 1.720 hours b) individual annual productive hours c) standard annual productive hours Method chosen at institutional level Outi Kauppinen, Tekes, Rome 28 Oct 2015

Example for calculation of: Individual annual productive hours Individual annual workable hours are calculated for the person concerned 365 days — 104 days (Saturdays and Sundays) — 22 days (annual leave) — 8 days (public holidays) = 231 days x 8 hours per day = 1 848 hours Individual annual workable hours Plus Overtime Minus Absence Outi Kauppinen, Tekes, Rome 28 Oct 2015

Example for calculation of: Standard annual productive hours Standard annual workable hours are calculated for the entitity, per category, etc. 365 days — 104 days (Saturdays and Sundays) — 22 days (annual leave) — 8 days (public holidays) — 3 days (collective agreement) = 228 days x 8 hours per day = 1 824 hours Calculation of the number of standard annual productive hours 228 annual working days — 3 days average annual sick leave — 4 days of general training — 9 days other unproductive activities = 212 productive days Multiplied by 8 working hours per day = 1 696 hours Outi Kauppinen, Tekes, Rome 28 Oct 2015

Example for calculation of: Standard annual productive hours This option can be used if: The number of ”standard annual productive hours” is at least 90%of ”standard annual workable hours” In our example: 90% of 1824= 1642 This means that the beneficiary may apply its number of standard annual productive hours Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Questions We would like to pay of one our MSc students a stipend to do part of our project’s work. Is this ok? What tips would you have for a coordinator to budget personnel costs of the consortium? The idea here is that costs are budgeted PER BENEFICIARY. Each is responsible for his/her own. Outi Kauppinen, Tekes, Rome 28 Oct 2015

Question What information should a timesheet include? The idea here is that costs are budgeted PER BENEFICIARY. Each is responsible for his/her own. Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Template from the AGA. Not mandatory – you may use your own, but make sure it includes all relevant info. Outi Kauppinen, Tekes, Rome 28 Oct 2015

(B) Direct costs – other direct costs (Art. 6.2 D) Travel costs and related subsistence allowances Durable equipment and infrastructure (NB usually only depreciation) Costs of other goods and services Capitalised and operating costs of ‘large research infrastructure’ Outi Kauppinen, Tekes, Rome 28 Oct 2015

(B) Direct costs – other direct costs (Art. 6.2 D) Travel costs and related subsistence allowances Durable equipment and infrastructure (NB usually only depreciation ) Costs of other goods and services Capitalised and operating costs of ‘large research infrastructure’ Outi Kauppinen, Tekes, Rome 28 Oct 2015

(B) Other direct costs: costs of other goods and services If purchased specifically for the action (!) and purchased according to best value or lowest price (if appropriate) If contributed in kind against payment For instance: Consumables and supplies Dissemination costs (e.g. open access) and conference fees Translation services Costs of intellectual property rights, incl. protecting results Internal invoices might be eligible NEW: certificates on the financial statements (CFS) when required If beneficiary normally considers these costs as indirect costs, the costs cannot be charged as direct costs in Horizon 2020 Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 Question What about open access costs after the project has ended? Are they eligible? Can we employ a patent attorney to help us? Outi Kauppinen, Tekes, Rome 28 Oct 2015

(C) Direct costs – subcontracting (6.2.B) Fulfil the general conditions for eligibility of costs Cover tasks described in Annex 1 Indicated in the budget of Annex 2 Best value for money, or, if appropriate, lowest price Avoid any conflicts of interest NEW: the Commission may approve subcontracts during reporting even if the Annex 1 has not be amended (beneficiary’s own risk, though) Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 (D) Direct costs of providing financial support to third parties (Art. 15) Only when foreseen in the work programme Cascading grants: Third party receives financial support (money) from the beneficiary Usually max 60 000 € per recipient For ex. fellowships, seed money for start-ups or microloans Prizes Must be indicated in Annex 1 Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 (E) Direct costs – costs of in kind contributions not used on beneficiary’s premises These costs (E) are already included in the 'direct personnel costs' (A) and 'other direct costs' (B). They need to be declared specifically in this column so that they can be subtracted from the sum of direct personnel costs (A) and direct other costs (B) before the indirect costs (F) are calculated. Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 (F) Indirect costs (6.E) 25 % flat rate on direct costs minus: subcontracting costs costs of in-kind contributions incurred by third parties outside of the beneficiary’s premises costs of providing financial support to third parties (if option applies) costs from specific cost categories (unit or lump-sum costs) that include indirect costs Outi Kauppinen, Tekes, Rome 28 Oct 2015

(G)Special Unit Cost covering direct & indirect costs Costs for energy efficiency measure in buildings Access costs for providing transnational access to researh infrastructures Costs for clinical studies The unit cost applies ONLY to actions with clinical studies. Outi Kauppinen, Tekes, Rome 28 Oct 2015

Costs for clinical studies – unit cost any clinical research involving a substantial amount of work related to the observation of, data collection from, or diagnostic or therapeutic intervention on multiple or individual patients): direct personnel costs of the doctors and other medical personnel and technical personnel (including data managers) that conducted the study direct costs of consumables used for the study; direct costs of the medical equipment used for the study, including: depreciation costs costs of service contracts necessary for their functioning (including specific cleaning, maintenance and repair) costs of other specific service contracts necessary for the study (including data analysis, if subcontracted) indirect costs for the study. Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 From budget to Annex 2 Outi Kauppinen, Tekes, Rome 28 Oct 2015

What types of budgeting questions have YOU run into? Outi Kauppinen, Tekes, Rome 28 Oct 2015

Outi Kauppinen, Tekes, Rome 28 Oct 2015 This project has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 633563. Outi Kauppinen, Tekes, Rome 28 Oct 2015