WAI
Woman Ambassadors in Italy
PARTNERS MEETING
Firenze, 20 Gennaio 2011
European Commission
Enterprise and Industry
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Rendicontazione tecnica intermedia
1/8/2009- 31/7/2010
Unioncamere Toscana ha inviato il
14/09/2010 il Technical Progress Report
che è stato approvato dall’ EACI il 22/10/2010
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Rendicontazione tecnica finale
1/8/2010- 31/1/2011
Unioncamere Toscana invierà entro il 31 marzo
2011 il Final Technical Report
basato sulle informazioni fornite dai partner WAI
nei report previsti dal progetto
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Rendicontazione tecnica
1. Summary
2. Project Objectives for the period
3. Work progress and achievement during the period,
highlighting significant results, milestones and
deliverables
4. Indicators
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WAI Financial Aspect
Budget WAI: 178.208 €
Percentuale di contributo: 50%
Contributo UE: 89.104 €
Co -finanziamento di IES Partner: 89.104 €
Durata: 18 mesi (1 agosto 2009-31 gennaio 2011)
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Eligible Costs (1)
To be eligible all costs must:
• relate to the purpose of the action;
• be included in the estimated budget annexed to the grant
agreement;
• be necessary for the fulfilment of the action which is the
subject of the grant;
• be incurred during the duration of the action ( expect for
costs relating reports and audit certificates when
incurred within a maximum period of two months
following the completion of the action)
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Eligible Costs (2)
• be reasonable, justified, consistent with the usual internal rules
of the participant, and in accordance with the principle of sound
financial management, especially cost effectiveness and “value
for money”
• be identifiable, verifiable and determined in accordance with the
relevant accounting principles
• be actually incurred by the participant and recorded in the
accounts of the participant no later than the grant agreement
completion date
• be compliant with the requirements of applicable tax and social
legislation
• be substantiated by proper evidence allowing identification and
checking (except for the flat rate indirect costs).
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Eligible Costs Categories
Direct costs
•Personell Cost
•Travel & Subsistance
•Sub-contracting
•Other specific costs
Indirect costs
Eligible indirect costs
Cost identifiable as specific cost Cost incurred in connection with
direct linked to perfomance of the the eligible direct costs for the
action
action
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Template for Financial report
EACI fornirà
form a fine gennaio 2011
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Eligible Direct costs: Personnel Cost (1)
The cost of staff assigned to the action, comprising actual
salaries plus social charges and other statutory costs included in
the remuneration
The staff must be:
• directly employed by the participant in accordance with
national law;
• under the participant’s sole technical supervision (in
essence the technical output must belong to the participant);
• remunerated in accordance with the normal practices of the
participant provide these are acceptable to the EACI.
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Eligible Direct costs: Personnel Cost (2)
Only costs related to the actual hours worked by the
persons directly carrying out the technical,
analytical, promotional and dissemination work
under the action may be charged to the grant
agreement.
Management, administrative and secretarial staff
can only be
charged in exceptional cases as 'direct staff costs'
and are normally deemed to be covered in the
indirect costs.
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Eligible Direct costs: Personnel Cost (3)
How are personnel cost calculated?
Eligible cost = Working time * Hourly rate
How to calculate the hourly rate?
REMUNERATION COST
PRODUCTIVE TIME
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Eligible Direct costs: Personnel Cost (4)
1. Working time = Daily records of hours spent per person
• Recorded in time sheets certified at least once a month
2. Remuneration costs = Total gross remuneration plus
employer’s portion of social charges
• Costs recorded in the payroll account
• Calculated individually or on average by category staff
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Eligible Direct costs: Personnel Cost (5)
3. Productive time = Total hours worked excluding
holidays, sick/personell leave, training
Two calculation methods of total productive time:
1 based on actual hours recorded in time sheets (including
hours spent on both external projects and internal work
(including administration).
2. based on standard hours
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Eligible Direct costs: Personnel Cost (6)
Example of Productive time based on standard hours
Days/year :
Less 52 weekends :
Subtotal
365 days
104 days
261 days
Less
Annual holidays
Statutory holidays
Sick leave
Training
22 days
15 days
5 days
4 days
Total Productive days 215 days
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Eligible Direct costs: Personnel Cost (7)
Example of Productive time based on standard hours
Productive hours/year (215 days x 7 hrs/day) = 1.505 hrs
Productive hours/year (215 days x 7,5 hrs/day) = 1.613 hrs
Productive hours/year (215 days x 8 hrs/day) = 1.720 hrs
Productive hours/month (1.505 hours/12 months) = 125 hrs
Productive hours/month (1.613 hours/12 months) = 134 hrs
Productive hours/month (1.720 hours/12 months) = 143 hrs
Ps. no overtime is to be charged to projects
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Avvertenze sul Personnel:
• Modificabile con comunicazione all’EACI,
tramite il Coordinatore, inviando CV della
nuova persona da rendicontare
• Rendicontabile solo se inferiore al 100% su
Enterprise Europe Network e/o altri progetti
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Timesheet Template
IMPORTANT NOTE : This timesheet shall not only record the time spent on a specific project, but shall reconcile the total working time of one person
Name of staff member
Name of Beneficiary/ Partner
Total of working hours *
Calendar Year
Calendar Month
* indicate number of working hours per day, week or month
Calendar Day
In case of absence, indicate one of the reason
codes below
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Hours worked on project ……….…………….**
Other activities
Total hours (including overtime)
** indicate the reference of the project
1
2
3
4
5
6
7
8
9
10
11
12
13 14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
31 TOTAL
0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0
edit check ok
Absences
Weekend
WE
Sick leave
SL
Public holidays
PH
Annual holidays
Other absence
AH
OA
Date and signature of staff member
29 30
Date and signature of person in charge of the work
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
0,0
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Eligible Direct costs: Travel & subsistence costs (1)
Only of the PERSONELL taking part to the action (NO travel
and subsistence subcontractors)
Charateristics:
• in line with the participant’s established internal rules and
usual practice (the subsistence allowances foreseen by the
European Commission may be applied in case of absence of
any internal rules)
• must be foreseen in the budget table
• to be reasonable and justifiable for the fulfillment of the action
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Eligible Direct costs: Sub-contracting
(1)
Costs of contracts awarded by the participant for carrying out the
action:
Charateristics:
• only cover the execution of a limited part of the action
• best value for money
• awarded according to the conditions set out in Art. II.9
• identified in the description of the Action(ANNEX I)
Sub-conctracting not including ANNEX I= prior authorization
by EACI
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Eligible Direct costs: Sub-contracting
(2)
Nel progetto WAI sotto la voce sub-contracting sono
rendicontabili costi:
• Room
• Catering
• Speaker esterni
• Travel delle Ambasciatrici nei :
* Seminari
* Kick off meeting (1/10/2009 a Firenze)
* National meeting ( 1/7/2010 a Roma e 5/11/2010 a Rimini)
* Final meeting (20/1/2010 a Firenze)
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Eligible Direct costs: Sub-contracting
(3)
In house consultants= external services
In-house consultants = personnel costs if all below criteria
are fulfilled:
1. has a contract and work under the IES project
2. MUST work under the instructions/supervision of the beneficiary
3. MUST work in the premises of the beneficiary as a member of the project team
4. The output of the work belongs to the beneficiary
5. The costs of employing the consultant are reasonable, are in accordance with the
normal practices of the beneficiary (acceptable to the EACI) and are not
significantly different from the personnel costs of employees of the same category
6. Travel and subsistence costs related to such consultants' participation in project
meetings or other travel relating to the project is directly paid by the beneficiary
7. MUST be a user of the beneficiary's infrastructure
8. In accordance with National legislation
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Eligible Direct costs: Sub-contracting
(4)
Copies of the three highest invoices for subcontracting must
be submitted to the EACI with the corresponding financial
statement.
Copies of the other invoices (if any) may however be requested
on a case by case basis.
All copies of invoices for subcontracting must be certified by
the participant and must make reference to the grant
agreement or action and to the concrete tasks and services
concerned.
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Eligible Direct costs: Other Specific Costs
(1)
Nel progetto WAI non sono riportati OSC:
As the budget ANNEX II of your grant
agreement has been approved and signed
you don’t need to request an amendment
( pag 4 - FAQ del 23.11.2010)
Indirect costs (1)
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Costs incurred in connection with the eligible direct costs for
an action
Characteristics:
• eligible for a maximum of 7% of partners total eligible costs
• Accounting document do not normally to be sent to EACI
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Non eligible costs (1)
• return on capital
• debt and debt service charges;
• provisions for losses or possible future losses or
charges;
• interest owed;
• provisions for doubtful debts;
• exchange losses,
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Non eligible costs (2)
• VAT, unless the participant can show that he is
unable to recover it
• Costs declared by a partner and covered by
another action or work programme receiving an
Union grant
• excessive or reckless expenditure
• resources made available to a participant free of
charge ( contribution in kind)
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Budget Transfers
There are two types of budget transfers:
1. Between items of eligible costs of a partner
2. Between partners
An amendment to the grant agreement when:
• The amount to be transferred between participants
exceeds 20% of the total budget of the receiving participant
• The amount to be transferred between cost categories of a
given participant exceeds 20% of the total budget of this
participant
• The adjustment of expenditure affects the implementation of
the action
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Pagamenti
Pre-finanziamento
70% del contributo approvato versato
dall’EACI in data 28/12/2009 e trasferito
da UCT ai partner nei 30 gg successivi
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Saldo
UCT consegna entro il 31 marzo 2011 (60 giorni dalla fine dell’azione )
•
•
•
•
Request for payement
Final technical implementation report
Financial statement
Copies of bank statements showing the transfers to co-partners of the
pre-financing
Entro 60/90 giorni dalla consegna EACI approva, rigetta, chiede ulteriori
documenti (da inviare entro 20/30 giorni).
Se EACI approva versa il saldo entro 60/90 giorni: 31maggio 2001/30
giugno 2011
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Scadenze per i partner
Technical report
A UCT entro 20 febbraio 2011
• tutti i deliverables ancora non forniti:
- Report dei seminari realizzati dopo il 1° agosto 2010, con informazioni
precise sulla composizione del pubblico, sull’attività di promozione svolta
(numero e tipo di inviti inviati, etc) e sui destinatari
- Report di customer satisfaction dei seminari, secondo il modello fornito dal
coordinatore
- Report relativi all’attività di coaching
A UTC entro il 28 febbraio 2011:
• Ulteriori contributi per il technical report, ovvero i risultati della rilevazione
dell’impatto (numero di nuove imprese avviate dalle partecipanti ai
seminari WAI)
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Scadenze per i partner
Financial report
A PF entro 28 febbraio 2011
• financial report con eventuale 20% transfer tra le voci di budget
• 3 giustificativi scansionati
A UCT in originale entro 15 marzo 2011
• lettera che certifica that “information provided is full, reliable and true. The
costs incurred can be considered eligible in accordance with the
Agreement, that all receipt have been declared and the costs declared are
substanciated by adequate supporting document that can be checked”
• financial report con i 3 giustificativi dei subcontracting
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Grazie per l’attenzione
Margherita Lella
[email protected]