1. Erasmus + PRE PROJECT

3. Financial Rules

4. I. Definitions

5. a. Unit cost flat-rate aid (unit price) -The actual cost can be less or even more than the sum of the unit cost - There must be actual cost anyway = there must be at least one supporting document (see point III.) -Documents about every expense or payment must be gathered, endorsed (see point III.) and stored -Basically, there are not going to be itemised controls, but there CAN BE

6. b. Actual cost based aid -The cost must be proved with an invoice in the financial report -GOOD NEWS: -Partners don’t have to deal with this kind of threat

7. II.Types of cost (partners) (once again, only of unit cost kind!)

8. a. Management Big category: actually it can be anything related to the project (and cannot be accounted elsewhere ) Expense of the management Organising Communication Dissemination Overhead

9. b. International project meetings - Partner meetings, project meetings (accommodation, travelling, cost of living, food etc.) - Unit cost defined by distance unit (between the headquarters of the sender and receiver organization) - The participants must be in formal relationship with the sender organization proved by a document (employment contract, voluntary contract etc.)

10. c.Intellectual outputs - Daily allowance defined by categories of staff – researcher, teacher, trainer, technical - Only for permanent colleagues (In Hungarian law that means with employment contract or with permanent service/agency contract) -Not for (sub)contractors

11. d.Multiplier events -Dissemination of intellectual outputs – professional events -Defined by the number of participants

12. III. Documents of accounting 1 regulations

13. a.general -costs must be supported by documents (see point IV.) -documents must be kept for 5 years after project closing -financial report is the task of the Coordinator (VSA – HU)

14. b.Tasks of the Partners before report: -every 2 months, 20 days before report (for exact dates see the appendices of the Partnership Agreement) - documents, supporting the costs, must be scanned and uploaded to Google Drive -the certified copies sent by post -the invoices and documents must be endorsed

15. Certified  date  signature  stamp  and the clause: „A certified copy of the original document”

16. endorsed 1.The number of Contract: 15/KA2AE/13563, 2.„Budget of Erasmus+” 3.Number of the ledger account of the organization 4.The type of document (e.g.: employment contract, invoices, payment voucher) in English.

17. Like this

18. or this

19. - attached list of the documents (see in the Appendices of the Partnership Agreement) - attached list of sent documents in English – number + name of item e.g.: No.1.Employment contract of N.N.; No.2.Invoice of international meeting in Cali Flower Thai Massage Conference Center, Neringa; No.3.Invoice of accommodation in Hotel Four Seasons, Budapest

20. IV. Documents of accounting 2 Supporting documents by types of cost

21. a. Projectmanagement and implementation -In the financial report: implemented activities and results

22. b.International Partner Meetings - declaration (receiver organization) we made a sample of this, that is to be used -statement, that the participant is in formal/official relationship with the sender organization -invoices, tickets, insurance contracts etc. related to the travel

23. c.Intellectual Outputs -the presentation of the undertaken intellectual output -time-sheet (there is a sample for this) -employment/agency/voluntary contracts

24. d.Multiplication Events -attendance sheets (sample) -program -documents used, distributed, presented on the events

25. V. Non eligible costs

26. -Exchange loss -costs of bank account opening and management -costs already accounted in other projects -VAT -costs of activities before or after the project

27. VI. Bank account

28. -a separated bank account needed -with separated accounting

29. The end of the budget presentation