1. Waste Train Meeting in Dresden – financial issues 07-11 Marzo 2007 Elmo De Angelis training.2000@provincia.ps.it www.training2000.it

2. FINANCIAL REGULATIONS ADMINISTRATIVE AND FINANCIAL HANDBOOK - YEAR 2006

3. FINANCIAL MANAGEMENT BUDGET HEADINGS ELIGIBLE EXPENSES JUSTIFICATION DOCUMENTS

4. BUDGET HEADINGS BUDGETMAXIMUM GRANT% A. STAFF COSTS380.553238.589,50 B. OPERATING COSTS 1. TRAVEL67510 100 2. ICT31530 100 3. PRODUCTION17885 100 4. OVERHEADS2009500 5. OTHERS6940 100 143.960 C. SUBCONTRACTING COSTS 1. Translations & production (web-site, CD-ROM, leaflets..) 14900 100 2. Publishment of the materials 4800 100 3. Meeting & conference organization service 6700 100 4. Advertising facilities (newspaper, TV,magazines, leaflets, catalogues) 8000 100 TOTAL558.913396.854,5071,00

5. STAFF COSTS - LUMP SUM - LINKED TO RESULTS / PRODUCTS RATING 5-10: ALL RATING 3-4: 50 % RATING 1-2: 0,00 € …………………….. - PROOF

6. TRAVEL COSTS - REAL COSTS TO AND FROM - ALL COSTS (ALSO TRAVEL INSURANCE) - CHEAPEST MEANS - PRIVATE CAR = RAIL FARE ………………. - EVIDENCE OF EXPENDITURE

7. SUBSISTENCE COSTS - REAL COSTS OR MAXIMUM DAILY RATES FOR THE COUNTRY BEING VISITED ……………. EVIDENCE OF EXPENDITURE

8. ICT - COMPUTER / AUDIO-VISUAL - PURCHASE / LEASE / RENT - % USAGE - MAXIMUM ANNUAL DEPRECIATION <10.000 €: 33,33 % >10.000 €: 20,00 % NOT HIGHER THAN 15 % OF BUDGET EVIDENCE OF EXPENDITURE

9. PRODUCTION COSTS BY A MEMBER OF THE PARTNERSHIP LINKED TO THE RESULTS/PRODUCTS …………….. EVIDENCE OF EXPENDITURE

10. OVERHEADS - DAILY COMMUNICATIONS - PHOTOCOPYING - OFFICE MATERIALS - BANK COSTS ………… - NOT HIGHER THAN 7 % OF BUDGET - NO LEONARDO FUNDING

11. OTHER COSTS HIRE OF ROOMS CONFERENCE FEES EXHIBITION SPACE TRAVEL PEOPLE OUTSIDE PARTNERSHIP …….. EVIDENCE OF EXPENDITURE

12. SUBCONTRACTING COSTS EXTERNAL BODY SPECIFIC ONE-OFF TASK TENDER IF > 10.000 € ………….. AGREEMENTS NEED TO BE PROVIDED EVIDENCE OF EXPENDITURE

13. EXCHANGE RATES EXCHANGE RATE APPLIED BY THE BANK TO CONVERT THE PRE-FINANCING PAYMENT INTO NATIONAL CURRENCY (1st phase – 2nd phase)

14. REPORTS INTERIM REPORT BY 30.10.2007 (01.10.2006-30.09.2007) FINAL REPORT BY 30.10.2008 (01.10.2007-30.09.2008)

15. AUDITS ON BEHALF OF NA / EC / EU 5 YEARS AFTER LAST PAYMENT

16. REPORTING - EVERY 4 MONTHS: a. Staff Costs Time SheetStaff Costs Time Sheet b. Table 1Table 1 -INTERIM AND FINAL REPORT a. Table 1Table 1 b. Invoices – Copies + Translation