Interreg V B Adriatic-Ionian ADRION Seminar for Applicants

1. Interreg V B Adriatic-Ionian ADRION Seminar for Applicants Athens, 7 March 2016

2. ADRION first call for proposals – Project budget

3. ADRION first call for proposals – Project budget WP BUDGET Deliverable a) Deliverable b) Deliverable c) Activity 1 Budget Deliverable d) Deliverable e) Deliverable f) Activity 2 Budget Deliverable g) Deliverable h) Deliverable i) Activity 3 Budget ECONOMY, EFFICIENCY, EFFECTIVENESS

4. ADRION first call for proposals – Budget structure Project budget Work Package X Work Package Y Work Package Z Lead Applicant activities Project partner 1 activities Project partner 2 activities Project partner 2 activities Project partner 3 activities

5. ADRION first call for proposals – Budget structure Project budget Work Package X Work Package Y Work Package Z Staff costs Office and administrative expenditure Travel and accommodation costs External expertise and services costs Equipment expenditure

6. ADRION first call for proposals – Budget and reporting period

7. ADRION first call for proposals – Budget structure While developing your budget the following is to be taken into account: • The reporting periods run on a six-monthly basis as from the project start date; • Six months’ reporting period is an estimation of actual payments to be done in that period; • It partly reflects all activities related budget planned in that period; • If an activity is finalized at the end of its reporting period, its payment may take place in the following reporting period (and related costs as well); • Spending forecasts analyzed during the assessment of the project proposal (no artificial distribution of costs!).

8. ADRION first call for proposals – Budget lines • According to the Delegated Regulation No 481/2014 the budget is structured according to the following: • Staff costs; • Office and administrative expenditure; • Travel and accommodation costs; • External expertise and services costs; • Equipment expenditure.

9. ADRION first call for proposals – Hierarchy of rules on eligibility of expenditure Rules defined in EU legal framework Reg. (EU) No 1303/2013 Reg. (EU) No 1301/2013 Reg. (EU) No 1299/2013 Del .Reg. (EU) No 481/2014 • Programme rules • Established jointly by the Member States in the programme monitoring committee • Apply to the programme as a whole • Without prejudice to the rules on EU level National rules For any other matters not covered by EU rules and programmerules Stricter rules in areas prescribed by EU rules

10. ADRION first call for proposals – Staff costs • Two options are possible: • Real costs; or • Flat rate (20% of direct costs other than staff costs) • REAL COSTS • Staff costs can be higher than the amount foreseen by the flat rate option; • Budget appraised during the evaluation; • To be validated by national controllers before being reimbursed; • Adequate audit trail is necessary; • More detailed information required in the AF. • FLAT RATE • Maximum ceiling; • No accountancy is requested; • No validation by national controllers is required to get the reimbursement; • No specific information required in the AF. Decision is taken at project partner level; it cannot be changed during the project implementation.

11. ADRION first call for proposals – Office and administrative expenditure • Calculated as flat rate (10% of staff costs); • Must refer to the list of expenditure reported in the Programme Manual; • Automatically calculated in the AF (no details required); • No accountancy requested.

12. ADRION first call for proposals – Travels and accommodation • It refers to the expenditure of travels and accommodation of staff costs: • Travel costs (e.g. tickets, travel and car insurance, fuel, car mileage, toll, and parking fees); • Meals costs; • Accommodation costs; • Visa costs; • Daily allowances.

13. ADRION first call for proposals – External expertise and services costs • It refers to external expertise and services provided by a public or private body or a natural person other than the financing partners: • Exhaustive list of eligible expenditure included in the Programme Manual; • Public procurement rules apply to all partners regardless their legal status: ERDF and Directive rules for ERDF partners; PRAG for IPA partners; • Specific threshold defined by the Programme and below the national thresholds apply; • Costs related to project-related tasks sub-contracted by the beneficiary to in-house bodies are eligible under external expertise and service budget line on condition: • they are charged on a real costs basis without any profit margin; • sub-contracting complies with national and institutional public procurement provisions in force.

14. ADRION first call for proposals – Equipment expenditure • It refers to equipment purchased, rented or leased by a beneficiary for project implementation: • Office equipment; • IT hardware and software; • Furniture and fittings; • Laboratory equipment; • Machines and instruments, • Tools or devices; • Vehicles; • Other specific equipment needed for the project. • Equipment for general office use as computers, office furniture, printers, cameras, etc. upon condition that it is for the exclusive use for the project; • Equipment devoted to the realization of the “implementation WPs”; • Full cost reimbursement only on condition that all conditions below apply: • Equipment item is exclusively used for the project implementation; • The depreciation period is shorter than the time lap between the purchase of the equipment and the end of the project; • Equipment item is not depreciable (e.g. low value asset) according to the national legislation of the concerned partner.

15. ADRION first call for proposals – Public procurement rules

16. THANK YOU FOR YOUR ATTENTION!