FORESTUR: “Tailored training for professionals in the rural tourist sector” ES/06/B/F/PP-149544

1. FORESTUR: “Tailored training for professionals in the rural tourist sector” ES/06/B/F/PP-149544 CONTRACTUAL & FINANCIAL ASPECTS Valencia, November 2006

2. CONTRACTUAL PERIOD FROM 01/10/2006 TO 01/10/2008 24 MONTHS Expenses before or after these dates will not be accepted

3. BUDGET • Applied budget: 393.589€ • Approved budget: 341.897€ • Applied Grant: 295.193€ (75%) • Approved Grant: 230.777,60€ (67,5% average) Staff cost maximum community contribution: 133.801,55€ (59,54%) SUPPORTING DOCUMENTS: Administrative & Financial Handbook (AFH)

4. GRANT DISTRIB. PER BUDGET HEADINGS • STAFF COSTS 59,54% • TRAVEL 100% • ICT 100% • PRODUCTION 100% • OVERHEADS 0% • OTHER COSTS 100% • SUBCONTRACTING 100% Please find enclosed the grant distribution per partner and budget heading in the project folder

5. TYPES OF COSTS • STAFF COSTS • OPERATIONAL COSTS • Travel expenses • ICT • Production • Overheads • Others • SUB-CONTRACTING

6. STAFF COSTS (Page 16 AFH) • Staff costs comprise any salary and/or remuneration paid to the employee (salary costs + social security contributions, social fees, holiday payments and pensions costs) • Staff costs must be calculated on the basis of the actual daily salary of the individual employee multiplied by the number of days worked on the project, • Contractors must be prepared to provide evidence relating to how these rates for staff were calculated • In the final report a final statement of costs must be presented (Staff cost report & time sheets)

7. STAFF COSTS II (Page 16 AFH) How to calculate the real daily cost at your organisation: Employee’s salary cost per year  Number of working days per year_ REAL DAILY COST * Time sheet model provided in the project folder

8. TRAVEL EXPENSES (Page 18 AFH) • The partnership is required to use the cheapest means of travel • 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 * See the breakdown of travel expenses in the folder

9. TRAVEL EXPENSES II (Page 18 AFH) • Subsistence costs may not exceed the maximum daily rate for the country being visited • Subsistence costs may be financed provided: • They are reasonable • They are calculated on an actual cost (receipts) or daily allowance basis

10. TRAVEL EXPENSES III(Page 19 AFH) • We have to decide the way to justify the subsistence expenses during the meetings: • We justify the maximum daily subsistence rate per country or • We justify on the actual costs **The decision will depend on the existing internal rules of the partners. Evidence of the applied payment system should be available.

11. JUSTIFICATION OF THE MEETINGS • Each partner must pay his/her expenses without exceeding the Maximum Daily Subsistence Rates (page 46 AFH) • Each host organisation will collect all the tickets/receipts of the coffee-breaks and common meals • The host organisation will calculate the total amount of these receipts per partner • The last day of the meeting the host organisation will hand over the corresponding tickets to each partner and will collect the money from them

12. ICT (Page 19 AFH) • Includes COMPUTER costs (connection time, purchase/hire of HW or SW, ...) and AUDIO-VISUAL costs (purchase/hire of beamers and videoconferencing equipment, ...) provided these costs are directly relevant to the project. As regards subscription to internet service providers and internet connection time, these should only be charged where costs are “individually identifiable” and where support documentation is able to be provided.

13. PRODUCTION COSTS (Page 20 AFH) • Costs connected to producing (promotional articles and materials: leaflets, posters, etc) • “Internal subcontracting” by partnership organisation or its independent department (translations, printing house). Internal invoice will be needed Notes: If production is done outside organisation = subcontracting Daily photocopies = overheads Production costs cannot be salaries paid by the project = staff costs

14. 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

15. 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

16. SUBCONTRACTING COSTS (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

17. SUBCONTRACTING COSTS II (Page 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

18. CONTRACT SIGNATURE • We signed the contract with the LdV NA about 3 weeks ago. We are pending to receive it signed • After the changes detected in the budget we have to send an official amendment to the contract to the NA • As soon as we receive the official answer we will formalise the contracts between coordinator/partner

19. PAYMENTS • 10% as soon as the coordinators receive the first payment from the LdV NA • 15% after the justification of WP1 + required tasks of WP5 and WP6 • 15% after the justification of WP2 + required tasks of WP5 and WP6 • 15% after the justification of WP3 + required tasks of WP5 and WP6 • 15% after the justification of WP4 + remaining tasks of WP5 and WP6 • 30% after the approval of the final report

20. 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

21. OFFICIAL REPORTS • INTERIM REPORT • Period to justify: 01/10/06 – 01/10/07 • Deadline: 01/12/2007 • All the partners will send their justifications to the coordinator before the 2nd Nov 2007 • FINAL REPORT • Period to justify: 01/10/06 – 01/10/08 • Deadline: 01/12/2008 • All the partners will send their justifications to the coordinator before the 3rd Nov 2008

22. REMARKS (Pages 24, 25 AFH) All the amounts given in the project reports must be expressed in €. 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

23. 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:

24. SUPPORTING DOCUMENTS • Administrative & Financial Handbook (version 2006) http://ec.europa.eu/education/programmes/leonardo/handbooks/2006_en.pdf • Leonardo da Vinci programme website http://ec.europa.eu/education/programmes/leonardo/news_en.html • Contact person for Contractual & Financial issues in Florida: • Laura Uixera: luixera@florida-uni.es, luixera@gmail.com • Inma Mora: imora@florida-uni.es, inmamora@gmail.com