Financial aspect of the project

1. Support and inclusion of students with disabilities at higher education institutions in Montenegro – SINC@HE Financial aspect of the project Ramo Šendelj Dean of Faculty of information technology ramo.sendelj@unimediteran.net

2. Content • Applied vs Approved project budget • Budget breakdown by partner • Staff cost • Travel and cost of stay • Equipment cost • Printing and publishing • Other cost • Co-financing • FAQ

3. Applied budget

4. Budget breakdown by partner (Applied)

5. Accepted budget (reduced budget)

6. Applied vs Accepted budget

7. Reviewers recommended • Spreading implementation of support services for disabled students to one more HEI covering western part of Montenegro; • Establish institutional framework and regulations to support disability; • Professional development, implementation and establishment of web services for students to support disability; • Increasing the number of trained teaching and other staff at HEI in Montenegro; • Provide sustainability trough technical support, staff networking and inter-university peer support .

8. Consortium enlargement • Institute of information technology (IICT), Podgorica, Montenegro; • Defining support services for integration of students with disabilities at HEIs (WP3). • Development and implementation of web services, establishment support services and capacity building for students with disabilities (WP4). • Provide web hosting and maintenance even after the project ends. • Promote and disseminate the project trough various online and on-site events. • Faculty of Management (FMHN), Herceg Novi, Montenegro • Building capacities to support students with disabilities: WP1-WP5, with the main role in improvement of institutional framework. • Dissemination of project results and initiatives.

9. Budget breakdown by partner (Applied)

10. Applied vs Accepted budget

11. 1. Workplane and workpackages

12. 3. Staff costs • The grant may be used to cover the cost of staff for all beneficiarieswhen they are performing administrative or academic tasks which are directly necessary to the achievement of the objective of the project. • Public administrations or governmental organizations may not receive funding from the grant for staff cost. • Salaries and fees may not exceed local rates. • Staff costs must correspond to the costs incurred by the institutions comprising actual salaries plus social security charges and other statutory costs. • Non statutory costs are excluded

13. 3. Staff costs • Additional hours will be financed at the normal hourly rate. • Staff costs should be calculated on the basis of the task performed and not on the status of the person. • For each person engaged on project is necessary to filled out staff convention. • The staff conventions must be signed by the person concerned, then signed and stamped by the person responsible in the institution where this person is normally employed. • For staff performing both administrative and academic tasks a separate convention must be signed for each type of activity.

14. 3. Category of staff Staff Costs - Maximum eligible daily rates for EU staff and Partner country staff (in EUR) The rates include all taxes and social contributions

15. Staff costs for activities of work package 1

16. Staff cost for work package 1

17. Staff cost for activities of work package 2

18. Staff cost for work package 2

19. Staff cost for activities of work package 3

20. Staff cost for work package 3

21. Staff cost for activities of work package 4 (first year)

22. Staff cost for work package 4 (first year)

23. 4. Travel costs and costs of stay • Travel for research activities cannot be financed from the Tempus grant. • Only people under official contract in the beneficiary institutions may benefit from the mobility grant. • The following groups of teaching and administrative staff can benefit from the grant: • University teachers and trainers or trainers from other institutions participating in the project; • Administrators, non-teaching university staff or staff from other institutions participating in the project; • Public administrations or governmental organizations .

24. 4. Travel costs and costs of stay The following are eligible activities : • Teaching/training assignments for Partner Country staff/trainers; • Teaching/training assignments for European Union staff/trainers; • Retraining and update courses for Partner Country staff; • Meetings for management, coordination, planning, monitoring and quality control activities, carried out in the European Union or Partner Countries participating in the project; • Workshops and visits for dissemination purposes to other parties in the Partner Countries participating in the project (other educational institutions, regional education authorities, business community, institutions);

25. 4. Travel costs and costs of stay Eligible expenses for staff travel costs • Travel costs cover transport at national and international level. • Only actual travel costs will be considered eligible. • Costs may be claimed only for travel directly connected to specific and clearly identifiable project-related activities. • Reimbursement is based on real costs, independent of the means of travel chosen (rail, bus, taxi, plane, hire car); beneficiaries are required to use the cheapest means of travel • The travel cost should include all costs and means of travel from the point of departure to the point of arrival (and return). • Expenses for travel by private car (private or company cars), where substantiated and where the price is not excessive, will be refunded as follows: • maximum of EUR 0.22 per km ; • or the price of a rail or bus (equivalent of a first-class fare for the same distance).

26. 4. Table of travel costs (in €)

27. 4. Travle costs and costs • Cost of stay cover: • subsistence, accommodation, local and public transport such as bus and taxi, personal or optional health insurance etc.

28. 4. Travel costs and costs of stay Supporting documents • Individual mobility reports together with all copies of travel tickets, boarding passes, invoices, receipts. • The aim of the supporting documentation is to demonstrate the actual cost of the travel and the fact that the trip actually took place. • When travel costs are shared, the supporting documentation for the group should be retained and each individual should keep a record in the Individual mobility report.

29. 4. Travel costs and costs of stay

30. 5. Equpment • Only the purchase of equipment which is directly relevant to the objectives of the project can be considered as eligible cost. • This could include, for example: • fax machines, photocopying machines, • computers and peripherals, software, • machines and equipment for teaching purposes, • video-projectors (hardware) and video-presentations (software), • television sets, installing/setting up of communication lines for internet connection/Skype, • access to databases (libraries and electronic libraries outside the partnership), • Equipment which is not eligible under the Tempus grant cannot be co-financed.

31. 5. Equipment • Equipment is intended exclusively for the Partner Country universities • The equipment must be recorded in the inventory of the university/ies where it is installed. • This university is the sole owner of the equipment. • Taxes, duties and charges (such as customs and import duties) are considered ineligible for the Tempus projects. • All equipment purchased and the provision of services in the Partner Countries can be exempt from taxes (including VAT), duties and charges.

32. 5. Equipment The following documents must be provided with the financial statement: • For equipment with a total value of more than EUR 25 000, a copy (not original) of the invoice(s) must be sent as supporting documents. • In the financial statements, the coordinator must indicate, in the space provided on the list of invoices for equipment, the names of firms consulted (minimum three). • The beneficiaries may not split the purchase of equipment into smaller contracts with individual amounts lower than the EUR 25 000 threshold.

33. 5. Equipment

34. 6. Printing and publishing costs • Costs relating to printing, publishing, photocopying of teaching material and any other documentation necessary to achieve the objectives of the project. • This category may include subcontracted web design and maintenance (only upon prior written approval). • Supporting documents • All invoices, subcontracts. • When the threshold of EUR 25 000 is exceeded, documentation on the tendering procedure and three quotations.

35. 6. Printing and publishing costs

36. 7. Other costs • This category covers costs for dissemination of information,bank charges. • Sub-contracting is possible only in exceptional cases for specific, such as external IT courses and external translation services. • Sub-contracting core activities such as teaching and project management is not possible. • Staff members of co-beneficiaries are not allowed to operate in a subcontracting capacity for the project. • Supporting documents (Invoices, subcontracts and bank statements).

37. 7. Other costs

38. 8. Indirect costs • Indirect costs include stationery, general photocopying, office supplies, postage and telecommunication costs directly related to the project. • The cost of using internet and other computerized communication software should be covered under 'Indirect costs'. • The total amount for indirect costs is fixed at 7% of the total eligible direct costs. • No supporting documentation is required. • No co-financing is permitted under this heading.

39. 8. Indirect costs

40. 9. Co-financing • As set out in the Grant Agreement, the maximum EU contribution may not exceed 90% of the total eligible costs as established on completion of the action. • In accordance with the Grant Agreement, the final amount of the European Union grant will therefore be determined only at the end of the project. • The remaining costs, equivalent to at least 10% of the total eligible costs must be financed from sources other than the European Union. • Costs that are ineligible for Tempus funding, cannot be counted as co-financing contributions. • Furthermore, overheads/indirect costs do not represent an eligible co-financing contribution. • The supporting documents to justify co-financing are the same as those required for costs covered by the European Union grant.

41. 9. Co-financing

42. 10. Ineligible costs The following costs are considered ineligible: • Return on capital; debt and debt service charges; • exchange losses; VAT, • costs declared by a beneficiary and covered by another action or work program receiving a European Union grant; • equipment such as: furniture, motor vehicles of any kind, equipment for research and development purposes, telephones, mobile phones, alarm systems and anti-theft systems; • costs related to the use of materials (computer, laboratory, library, etc.) incurred by universities, industries or companies when hosting staff; • registration fees for courses, seminars, symposia, conferences, congresses; • costs of premises (purchase, rent, heating, maintenance, repairs etc.). • costs linked to the purchase of real estate; • expenses incurred outside the eligibility period;

43. FAQ about budget • Why indirect cost for all partners are not calculated as 7% of their total amount? • Why co financing amount for all partners are not calculated as 10% of their total amount? • Some travel costs for project meetings are 300 EUR and some are 350 EUR for same partner?

44. Why indirect cost for all partners are not calculated as 7% of their total amount?

45. Why co financing amount for all partners are not calculated as 10% of their total amount?

46. Some travel costs for project meetings are 300 EUR and some are 350 EUR for same partner?