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Detailed overview of expenditure eligibility for cooperation programmes, covering staff costs, administrative expenses, travel costs, external expertise, equipment, and more.
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European Territorial Co-operation Eligibility of expenditure for co-operation programmes (Art. 17(1) ETC Reg. 18th meeting of the Expert Group on Delegated and Implementing Acts for the ESI funds 25 October 2013
Section 1: Subject matter and scope 5 categories covered: • Staff costs • Office and administrative expenditure • Travel and accommodation costs • External expertise and service costs • Equipment expenditure Point 2. Clarification Sentence"…less stricter rules…" deleted, since if categories are eligible, they are applicable in their entirety.
Section 2: General provisions • Par. 2 "Any costs related to any of the expenditure categories… " included in this section since it covers all categories. • Par. 3b – reference to art. 58(2) added "hourly rate…calculated by dividing .. Annual gross employment costs by 1720 hours" • Point 4 clarified and completed.
Section 3: Staff costs • This section has been completely revised for better clarification and to take into consideration comments made following meeting of 27/9 • Identification of 4 types of staff working on an operation: • On a full time basis • On a part-time basis with a fixed percentage of time worked per month • On a part-time basis with a flexible number of hours worked per month • On an hourly basis • Staff cots are reimbursed: • On real cost basis • Under simplified costs options (Art. 57 CPR Reg) • As a flat rate (art. 18 ETC Reg (not CPR as wrongly mentioned in the fiche)
a) On a full time basis • The employee works on the operation 100% of his/her time (which does not necessarily mean 40 hours/week). • Staff costs are in line with beneficiary salary/wages and any other costs directly linked to the salary payments … (Section 3.2c)
b) On a part-time basis with a fixed percentage of time worked per month • The employee works a fixed percentage of his or her time on an operation (20%, 50% or 75%..= same every month) • Staff costs are in line with beneficiary salary/wages and any other costs directly linked to the salary payments … (Section 3.2c) • No time sheets are necessary, the employment contract is sufficient as proof for the reimbursement of costs.
c) On a part-time basis with a flexible number of hours worked per month • The employee works a number of hours varying from one month to the other. • Hours are based on a time registration system. • Staff costs can be calculated: • either based on an hourly rate / month (example 1) • or on an hourly rate / year (example 2)
d) On a hourly basis • Staff costs are calculated: (Number of hours) x (hourly rate) • Hourly rate calculated as a standard unit cost established in accordance with Art. 57(4) of CPR
Section 4: Office & administrative expenditure • Completed with some proposals made further to meeting of 27/9 • Foreign exchange difference costs: deleted • Charges for national financial transactions: excluded. Section 5: Travel and accommodation costs • Point 1 simplified and clarified • Point 3, reference to Article 19.3 added (TA, promotional activities, capacity-building will in principle be usual costs incurred outside the eligible area.
Section 6: External expertise & services costs • Completed with some proposals made further to meeting of 27/9 • Reference to Article 22.4 on controls of ETC regulation added Section 7: Equipment & investment expenditure • Point 2 regarding depreciation completed to include all possibilities.
