Unità Centrale Pianificazione e Controllo
ALLEGATO ALLA CIRCOLARE N. 36/UCPIC
GUIDANCE NOTES
FOR EXTERNAL AUDITORS
Methodology for calculation of actual
personnel costs and indirect costs in
ENEA
EUROPEAN FRAMEWORK PROGRAMMES
PIC ENEA 99998852
April 2014
PFI.STRA.06 ID 161
Unità Centrale Pianificazione e Controllo
CONTENTS
1
FOREWORD................................................................................................................................... 1
2
TIME SHEET TOOL AND PERSONNEL ACCOUNTING SYSTEMS ................................. 3
3
PRODUCTIVE HOURS ................................................................................................................ 4
4
PERSONNEL COSTS AND ACCOUNTING ITEMS .............................................................. 6
5
PERSONNEL HOURLY RATES ............................................................................................... 10
6
OVERHEADS COSTS ................................................................................................................. 12
7
INDIRECT HOURLY RATES YEAR 2013 ............................................................................ 16
8
APPENDIX ................................................................................................................................... 20
8.1
9
LEGAL STATUS AND ACTIVITIES ............................................................................... 20
ENEA PROJECTS UNDER FP7 FROM 2007 TO 2013 .................................................... 21
PFI.STRA.06 ID 161
Unità Centrale Pianificazione e Controllo
1
pag. 1
FOREWORD
The scope and content of this document is to describe the methodology and the procedures
applied by ENEA to calculate the hourly rates (direct and indirect) to claim cost of all ENEA
researchers and technicians allocated on European co-financed projects.
Our Organisation for developing the Methodology for the actual personnel costs follows the
criteria and rules contained in the article II.14 and II.15 of European Commission Grant
Agreement –or ECGA- under Seventh Framework Programme.
ENEA follows the procedure of COM –Certificate on the Methodology for the Actual personnel
costs and indirect costs under FP7— according to Research Directorates General of the
European Commission acceptance on 15 April 2011, Ref. ARES (2011) 423808.
The methodology won’t be changed during the whole life of PQ7 that is until the year 2013.
It is important to remember that for the period, from January 1st 2014 to 31st of
December 2020, the eighth framework programme Horizon 2020 will be into force. Its rules
and criteria for actual personnel costs, contained in the article No 6 of the General Model
Grant Agreement -or GMGA-, are unchanged in comparison with the Seventh Framework
Programme.
Therefore, if you needs to submit financial reports for the current year 2014 before the
corresponding annual personnel costs are been established, you should use the cost of the
closer financial year (i.e. financial year 2013). Subsequently the same costs should be
upgraded to the actual financial data.
At beginning of each year, ENEA hourly rates are updated by Circular Letter, according to
previous year financial data:
accumulated personnel costs;
overhead costs;
productive hours
human resources.
Lastly this document will be used to introduce our accounting systems to the external
auditors who are in charge on spot audits.
PFI.STRA.06 ID 161
Unità Centrale Pianificazione e Controllo
The structure of this document is in two parts:
Personnel cost and hourly rate (direct cost)
Overhead hourly rate (indirect cost)
PFI.STRA.06 ID 161
pag. 2
pag. 3
Unità Centrale Pianificazione e Controllo
2
TIME SHEET TOOL AND PERSONNEL ACCOUNTING SYSTEMS
ENEA employees make use of distinctive-badges for recording their time at the workplace.
The badges system is linked to Payroll Accounting System (called SPI that means “Sistema
Integrato per Paghe”). Weekly working time is hours 36,
approximately 7,12- hours per
day, carried out in according to Employment Contact in force for Public Bodies in Research
Sector.
At end of each month, the Personnel Office send a
“Working Time Reports” (called
“Riepilogo assenze del Mese” e “ Stampa delle eccedenze”) to each employee who must
justify any discrepancy versus the daily working time; of course, these “Working Time
Reports”, fully filled with all justifications, are signed both by employee and by direct
responsible. The SPI records are, then, integrated by these justifications into salary slips.
Time Sheet is a tool not integrated within the Personnel Accounting Systems described
above; anyway, the daily working hours must match equal in both systems (“Time sheet”
and “SPI”).
The employees allocated on project must make a log-in “Time-sheet” with a personal
password and charge the daily worked hours among project planned items and
administrative or training items; each item is identified by activity code.
The monthly hours charged on Time-sheet”
are monthly checked and approved both by
project responsible and by direct responsible; they both leave electronic signatures in the
system and then on printing.
PFI.STRA.06 ID 161
Unità Centrale Pianificazione e Controllo
3
pag. 4
PRODUCTIVE HOURS
Through a yearly Circular letter issued by UCPIC, Central Unit for Planning and Control, the
last one was Circular Letter no 30/UCPIC of 17th March 2014, the productive hours
calculation and the Hourly Rate has been officially distributed to the whole organisation and
to stakeholders.
The working hours number per week are fixed by National Employment Contract (Contratto
Collettivo Nazionale del Lavoro or CCNL) in force for Public Bodies in Research Sector.
Productive hours calculation method is made as following:
a.
effective working days under calendar days per year;
b.
deduction of holidays fixed by CCNL (bank holidays, weekends, flexitime compensation,
other absences);
c.
deduction of holidays for patron Saint allowed by CCNL (in days);
d.
calculation in days and hours of the yearly theoretical value: a.-b.-c.;
e.
deduction of the morbidity rate -sick days-, calculated in 2013 at 4,13% (65,47 hours)
of the yearly theoretical value;
f.
calculation of productive hours per year (phy) as difference between the yearly
theoretical value and the morbidity rate: phy =d.- e.
The Product hours calculation is adjusted on the basis of the last five years trends to
minimize an excessive deviation of yearly hourly rates.
PFI.STRA.06 ID 161
pag. 5
Unità Centrale Pianificazione e Controllo
Year
2006
2007
2008
2009
2010
2011
2012
2013
Effective working
(days/hours)
Holidays
(days/hours)
Patron
Saint
Morbidity
Paid
Theoretical
Productive
rate
permits*
value
hours
(hours per
(days/hours)
year)
DAY/HOUR
A
B
C
D
E=A-B-C-D
days
251
31
1
3
216
hours
1857,4
229,4
7,4
22,2
1598,4
days
253
31
1
3
218
hours
1872,2
229,4
7,4
22,2
1613,2
days
252
31
1
3
217
hours
1864,8
229,4
7,4
22,2
1605,08
days
254
31
1
3
219
hours
1879,6
229,4
7,4
22,2
1620,6
Average
productive
hours
F
G=E-F
H
79,92
1518
1530
80,66
1533
1530
80,29
1526
1531
81,03
1540
1530
86,82
1541
1531,46
72,48
1519
1531,5
1529
days
255
31
1
3
220
hours
1887
229,4
7,4
22,2
1628
days
253
31
1
0
221
hours
1821,6
223,2
7,2
0
1591,2
days
253
32
1
0
220
hours
1821,6
230,4
7,2
0
1584
63,86
1520
days
253
32
1
0
220
9,09
211
212
1584
65,47
1519
1528
hours
1821,6
230,4
7,2
0
Tab. 1
* Paid permits allowed until the year 2010
The overtime hours are excluded from yearly productivity calculation.
National Employment Contract has fixed at working hours 36 per week that are 7 hours and
12 minutes
per 5 working days. From sexagesimal system to decimal system this value
becomes 7,20 (i.e. 12/6020/100).
The Average productivity is applied to direct employee and then, reduced if human resource
is not working full-time.
PFI.STRA.06 ID 161
pag. 6
Unità Centrale Pianificazione e Controllo
4
PERSONNEL COSTS AND ACCOUNTING ITEMS
At beginning of process for the determination of personnel hourly rate, we need to identify
the employment accounting items for calculating the gross employee cost in ENEA,
according to National Employment contract in force for Public Bodies in Research Sector.
These items must be compliant with the updated version of “Guide to Financial Issues
relating to FP7 Indirect Actions”.
In January, each year, ENEA Personnel Office generate an extract of SPI data with the
detailed personnel data and including the real actual cost items per each
employee on
charge during previous year; these items are the following:
1.
sum of monthly Gross Remunerations -fixed items-;
2.
sum
of
monthly
Gross
Remunerations
–changeable
items–
(allowances
for:
environmental discomfort, protective clothing, workplace, etc.);
3.
Compulsory Insurance INAIL;
4.
Insurance Premium (Polizza INA);
5.
Social Charges costs;
6.
Severance indemnities;
7.
Payroll adjustments due to renewal of Employment Contract (if any).
The costs of overtime are excluded from personnel expenditures relevant for calculating
direct cost.
In details, the Annual Gross Remuneration is fixed monthly as following:
VOCI
ITEMS
A
Retr. mensile lorda – voce Fissa- RETM_F
B
Retr. mensile lorda – voce Variabile-RETM_V Monthly Gross Remuneration - Variable items
Monthly Gross Remuneration - Fixed items
ELIGIBLE
COSTS
Yes
Yes
C1 INAIL
Compulsory insurance INAIL
C2 PPINA
Annual insurance premium INA
Yes
Yes
C3 Oneri a carico ENEA
Social Charges costs on ENEA
Yes
D
Oneri Totali
Total Insurance and social charges costs
Yes
E
IRAP
Regional tax on productive activities
No
F
TFR
Severance indemnities
Yes
G
STRAO
Overtime
No
I1
ARRE1 (Arretrati competenza esercizio)
Arrears for the year
Yes
I2
ARRE2 (Arretrati esercizi precedenti)
Arrears from previous years
No
EU COST
Tab. 2
PFI.STRA.06 ID 161
EUROPEAN PROJECTS ELIGIBLE COSTS=
A+B+D+F+I1
Unità Centrale Pianificazione e Controllo
pag. 7
Personnel costs of the employees only include standard salaries; employer’s cost carried out
from the payroll system are reconciled to accounting records.
No special conditions exists for employees on EC projects; the researchers and researchrelating personnel (lab technicians and project support) working on EC co-financed project
are paid in accordance with the normal staff remuneration policy in ENEA.
SPI payroll accounting items are yearly updated by Personnel Office who is in charge of this
duty. At January 2014 an extract of SPI was provided with the personnel data including all
the employed resources on work during 2013; below the picture about the content of this
SCI extract.
PFI.STRA.06 ID 161
pag. 8
Unità Centrale Pianificazione e Controllo
REF.
FIELD
NOTES
Year 2013
by perso nnel o ffice
ANA_CODFIS
Tax C ode
by perso nnel o ffice
ANA_MATR
Employment Identification Number
by perso nnel o ffice
ANA_COGN
Surname
by perso nnel o ffice
ANA_NOME
Name
by perso nnel o ffice
ANA_SESSO
Gender
by perso nnel o ffice
TIPO_PROFILO
Job profile
by perso nnel o ffice
LIVELLO/FASCIA
Job profile/Pay level in PER (Public Entity for Research)
by perso nnel o ffice
COD_TIP_STUD
Qualification
by perso nnel o ffice
COD_ST_DESCR
Qualification description
by perso nnel o ffice
UOR_DESCR
Data
FIELD DESCRIPTION
ANNO
Units different from first level Units
(Laboratories and Services)
A nalytical acco unting
items
MACRO_UNITA'
First level Units
A nalytical acco unting
items
TIPO REND
Classified co sts fo r First level Units activities: P A = P ro grammatic A ctivities, R C R = Research
Centres Running expenses; C IA = Cro ss Institutio nal A ctivities expenses; C UR = Central Units
Runing expenses, A T S = A dministrative Technical Suppo rt expenses.
SED_DESCR
Geographic sites description
by perso nnel o ffice
BOL=(M artiriM ont esole, DonFiammelli, M ont ecuccolino, Faenza);
BRA ; BRI; C AS=(Casaccia, Sede legale, CCEI Pescara, CCEI Perugia, CCEI Palermo, Lampedusa);
MACRO_SEDE
FRA=(Frascat i, CCEI Ancona, CCEI Venezia); POR =(Portici, M anfredonia);
by perso nnel o ffice
SAL=(Saluggia, ISPRA); STE=(CCEI Firenze, CCEI Pisa, CCEI Genova);
TRI =(Trisaia, CCEI Reggio Calabria, CCEI Potenza, CCEI Bari).
TIPO_RAPP
Employment Type: PEC = Permanent employment contract (T.I.);
FTC = Fixed Term C ontract (T.D.)
by perso nnel o ffice
DATA_ASSUNZIONE
Employment start date
by perso nnel o ffice
DATA_CESSAZIONE
Employment end date
by perso nnel o ffice
DATA_SCADENZA
Fixed term contract and date
by perso nnel o ffice
DATA_ASSUNZ_FITTIZIA
C olumn to identify the staff at the beginning of 2013
by perso nnel o ffice
DATA_CESS_FITTIZIA
C olumn to identify the staff at the end of 2013
by perso nnel o ffice
DURATA_RAPP
Month of working in 2013
by perso nnel o ffice
NUM. CEDOLINI
Number of pay packets
by perso nnel o ffice
PERC_IRAP
Indirect tax on working (IRAP) percentage= 8.5% excluded EC
project hourly rate
by perso nnel o ffice
PERC_ONERI
Social C harges percentage
by perso nnel o ffice
RETM_F
Monthly Gross Remuneration – Fixed Items
by perso nnel o ffice
RETM_V
Monthly Gross Remuneration – Variable Items
C1
INAIL
C ompulsory Insurance INAIL
by perso nnel o ffice
C2
PPINA
Annual Insurance Premium INA
by perso nnel o ffice
C3
ONERI
Social C harges costs on ENEA
by perso nnel o ffice
ONERI TOTALI
Total Social and Insurance C harges costs
A nalytical acco unting
items
E
IRAP1
Regional Tax on Productive Activities
by perso nnel o ffice
F
TFR00
Severance indemnities
by perso nnel o ffice
G
STRAO
Overtime
by perso nnel o ffice
ARRE1
I1
Payroll adjustment due to employment C ontract Renewall- for
current year
by perso nnel o ffice
I2
ARRE2
Payroll adjustment due to employment C ontract Renewall- for
previous years
by perso nnel o ffice
COSTO UE
Sum Items A+B+D+F+I1
A
B
D
by perso nnel o ffice
A nalytical acco unting
items
ORE PRODUTTIVE 2013
Productive Hours:
MONTE ORE REALE
1528* (Period of Employment)/12
1528
Calculated by UCP IC
Calculated by UCP IC
Tab. 3
The hourly rate are calculated on salary costs including the severance pay (Trattamento di
Fine Servizio-TFS or Trattamento di fine Rapporto-TFR) that are actual personnel costs, real
PFI.STRA.06 ID 161
Unità Centrale Pianificazione e Controllo
pag. 9
and not estimated, incurred during the project lifetime; the TFS or TFR payments are made
at time of leaving employment according to the national Employment law. Those costs were
included in our hourly calculation as stated in Guide to Financial Issues relating to FP7
Indirect Actions at article II.14.1 of ECGA.
About IRAP, Regional Tax on Productive Activities, those costs were eligible costs until 2007.
Then, since year 2008, according to EU directive, hourly rate didn’t include the IRAP.
At the end of period, the payroll accounting items are charged the Chapter of Personnel
Expenditures in the “General Accounting Systems” called “Sistema Contabile Integrato-SCI”.
The overall figures in both systems (SPI and SCI) are reconciled annually.
PFI.STRA.06 ID 161
pag. 10
Unità Centrale Pianificazione e Controllo
5
PERSONNEL HOURLY RATES
The Circular letter 30/UCPIC of 17th March 2014 directly refers to document, stored on
http://webgest.casaccia.ENEA.it., on which only authorised persons can access to the
analytical data of individual costs and to all official documents as reference for the year
2013.
Hourly rates are calculated using “real actual employment costs divided by productive
hours”. The pay level and career progress are defined by National Employment Contract for
Research Sector in Public Bodies. The following ones are the list of Job profile/category:
JOB PROFILE
PAY LEVEL
ENEA CODE
General Manager
D
Dirigente
Head Researcher/Technologist
L1
Dir.Ric./Tecn
First Researcher/Technologist
L2
I Dir.Ric./Tecn
Researcher/Technologist
L3
Ric./Tecn
Functionaries/ Administration coll.
L4
CTer/CAmm/Funz
Administrative and technical
collaborators/ service operator
L5
Auxiliary staff *
Tab. 4
CTer/CAmm/Funz
/Opame/Optea
L6- L7-L8
Coll/Op
*lowest-highest pay
The “direct” employees are resources categories working in EU projects and in the systems,
separated from “indirect” personnel who are working in supporting activities and central
function of our organisation.
For drawing up the Estimated budget -- Annex 2 to the Grant Agreement under Horizon
2020, that is the new framework programme for 2014-- as estimated eligible personnel
costs it should be used those ones in the table 5, if the staff considered is newly recruited
staff. If the staff is not newly recruited it should be used the costs in the table 6. Both the
costs contained in the tables 5 and 6 are based on data of the year 2013.
The staff who was hired during 2014, employed on European projects, will have a basic pay
level of an equivalent employee with the same job profile in PER
in 2013. It should be
noted that the Job profile of entry of the PER graduates with at least 2 years of experience,
both for researchers and technologists, is the L3 .
PFI.STRA.06 ID 161
pag. 11
Unità Centrale Pianificazione e Controllo
These ones are shown in the tables below:
AVERAGE HOURLY RATES FOR NEWLY RECRUITED STAFF IN ESTIMATED BUDGET
Job Profile in PER
(Public Entity for Research)
Personnel Cost Productive Average hourly
EU
Hours
rates
(1)
(2)
€/ora -- (3)=(1)/(2)
L3 Researcher/Technologist
L5 Administrative and technical
collaborators/ service operator
522.534,19
17.736
29,46
32.796,84
1.232
26,62
L6 Aux.staff
L8 Aux.staff
Tab. 5
159.305,73
27.825,34
6.539
1.232
24,36
22,58
In 2013, on the basis of actual personnel costs, average costs for Job profile and pay level
were calculated.
AVERAGE HOURLY RATES FOR STAFF IN ESTIMATED BUDGET
Job Profile in PER
(Public Entity for Research)
D General Manager
L1 Head Researcher/ technologist
L2 First Researcher/Technologist
L3 Researcher/Technologist
L4 Functionaries/ Administration coll.
L5 Administrative and technical
collaborators/ service operator
L6 Aux.staff
L7 Aux.staff
L8 Aux.staff
Tab. 6
PFI.STRA.06 ID 161
Personnel Cost
EU
Productive
Hours
(1)
681.398
24.165.046
33.201.958
36.712.582
28.122.490
(2)
7.894,67
444.085,27
783.292,23
1.174.698,47
819.907,96
Average
hourly
rates
€/ora
(3)=(1)/(2)
86,31
54,42
42,39
31,25
34,30
9.454.751,00
319.308,05
29,61
12.857.769
1.058.579
1.008.896
498.551,49
43.753,38
44.759,72
25,79
24,19
22,54
Unità Centrale Pianificazione e Controllo
6
pag. 12
OVERHEADS COSTS
The calculation of Overheads is implemented through our accounting system, called SCI,
which includes industrial cost accounting to make distinguishing expenses between
overheads (not attributed to a specific project) and direct expenditures (that can be
attributed to a specific EC or Not-EC project).
ENEA organization consists of units/offices that interface directly with the General
Management (Directorate General); they are the following ones:
-
28 Technical Units, including a Project Unit for Production and Saving Electrical Energy
or PUPSE, an Institute of Radioprotection or IRP, an Institute of Metrology or METR. All
of them work on research, technology innovation in the fields of energy and sustainable
economic development;
-
6 Central Unit and Central Offices (personnel, administration, planning and control,
legal, shareholdings control, public relations, so on);
-
9 Research Centres and several front-offices spread in Italy.
The research activities are spread on several sites, called “Centri Ricerca” located in Italy.
They are endowed with a wide range of expertises, advanced facilities and instruments put
at the disposal of the researchers.
Below a picture about ENEA organisation:
PFI.STRA.06 ID 161
pag. 13
Unità Centrale Pianificazione e Controllo
The calculation of indirect hourly rate is described by above-written Circular Letter. In
details, the ENEA overheads include:
-
indirect costs for the Central functions or Central Units and Research Centres;
-
indirect costs for the scientific calculation office and for the equipment/environment;
-
of scientific calculation;
-
indirect costs for the staff that assure the correct functioning.
The sum of the costing represents the total indirect costs of ENEA.
TOTAL INDIRECT COSTS 2013
Programmatic
Activities
Cross
Institutional
Activities
Research Centres
Running
Central Units
Activities
Administrative
Technical
Support
PA
(0)
CIA*
(1)
RC
(2)
CUA
(3)
ATS
(4)
TOTAL AMOUNT
EXPENSES
(A)
60.546.773
3.479.223
28.141.877
2.060.300,7
_
94.228.174
PERSONNEL
COSTS
(B)
103.663.926
2.317.533
20.632.381
17.433.711,5
3.215.919
147.263.471
OVERHEADS
(C=A +B)
103.663.926
5.796.756
48.774.258
19.494.012
3.215.919
241.491.644
PRODUCTIVE
RESOURCES
2013
DAS**
1.878,64
41,17
408,27
320,45
58,45
2.706,97
PRODUCTIVE
HOURS PER
YEAR (PHY)
1.528
Tab. 7
*This item of expenses includes: Scientific calculation and Networks, safety of the Triga Reactor and Patents
** Direct Average Staff
The personnel cost, due to allocated staff on General Management, Central Offices and
Research Centres, are included in total indirect costs as explained in following paragraph.
The sum of the detailed items of total indirect costs are represented below:
Overheads Expenses
Indirect Personnel Cost
Total Indirect Cost
Indirect Hourly
Rates ENEA
A(1)+A(2)+A(3)+A(4)
B(1)+B(2)+B(3)+B(4)
C=A+B
(C/DAS)/PHY
33.681.401,33
43.599.544,41
77.280.945,74
26,92
Tab. 8
PFI.STRA.06 ID 161
pag. 14
Unità Centrale Pianificazione e Controllo
Below the picture of ENEA Official Chart of Accounts which represents only the Expenditure
Chapters classified “overheads” as compliant with “Guide to Financial Issues relating to FP7
Indirect Actions”. A detailed breakdown of components, with a narrow description of chart
accounts is provided to enable identifying the nature of costs.
CHAPTER
NUMBER
100
101
118
121
122
123
148
150
151
153
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
179
181
182
210
CHAPTER DESCRIPTION
Executives compensations and refund
Statutory auditors compensations and refund
Allowances and trasportation refund for missions
Personnel trasportation expenses to and from Centers
Company canteen
Day nursery
Travel agency expenses
Rent calculus apparati
Contracts for scientific and technical contracts
Expenses for purchasing technologic materials
Maintenance of real estate and assets
Maintenance, rent trasportation vehicles
Expenses organization and participation exhibitions
Expenses for publishing and diffusing
Administrative expenses and maintenance of Patents
Operating expenses for technical advisory committee
Fees for special assignments
Expenses for doctors
Sanitary expenses
Expenses for contests
Expenses for stationery
Expenses for drawings reproduction
Rent offices expenses, heating and cooling
Electricity, water and gas furniture expenses
Offices cleaning expenses
Ward expenses
Post and telefax expenses
Nuclear insurance expenses
Professionale and safety working clothes
Mechanical metalwork from third parties
Nuclear trasportation
Expenses for general services
Maintenance of special vehicles
Expenses for banishing contests and calls for tender
Expenses for diffusion, innovation and knowledge culture
Contribution to Gov. Bodies and national firms
321
Expenses for purchase of machines and equipment
323
326
Purchasing of books and publications
Contract Design
PFI.STRA.06 ID 161
OVERHEADS
Only for Central Units or CU
Only for CU
Only for CU and RC
Only for RC
Only for RC
Only for RC
Only for CU and RC
Only for SCN
Only for SCN, NUCSAF and ANFA
Only for SCN and NUCSAF
Only for CU, RC and NUCSAF
Only for RC
Only for CU
Only for LIBR
Only for PAT
Only for CU
Only for CU
Only for RC
Only for RC
Only for CU
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for RC
Only for SCN
If Large Research Infrastructures
only for SCN and NUCSAF
Only for CU and RC
Only for RC
pag. 15
Unità Centrale Pianificazione e Controllo
At beginning of our calculation, we examine each indirect cost component to identify
whether it is wholly or partially eligible.
The ENEA accounting system (SCI) provides reports based on chart of accounts for
elimination of:
a)
identifiable indirect taxes including value added tax1;
b)
duties, other indirect tax;
c)
interest owed;
d)
provisions for possible future losses or charges,
e)
exchange losses, cost related to return on capital,
f)
costs declared or incurred, or reimbursed in respect of some EC community project,
g)
debt and debt service charges, excessive or reckless expenditure.
These costs are posted on dedicated chapters and then, identified for their excluding from
our overheads calculation.
Depreciation of machines and equipments, only for annual charge,
is included in total
indirect costs, if it’s related to central functions like example for Scientific calculation which
is actually only partially included in overheads cost according to information received by
UTICT.
As a public entity, ENEA is not able to recover VAT; nevertheless VAT is not claimed in the
Financial Statement. All indirect taxes are always excluded.
IRAP, even if a not retrievable cost, is excluded according to “Guide to Financial Issues
relating to FP7 Indirect Actions”.
The intra-group transactions are all excluded by overheads calculation.
We exclude the Education costs, Representation Expenses and Advertising expenses from
our overheads calculation, even if the ENEA commitment, for statutory rules, doesn’t
include
non-research
activities.
In
fact
these
kinds
of
expenditures
(Education,
Representation, and Advertising) are only due to mission of dissemination and technology
transfer which are both compliant to FP7 program.
1
N.B. The VAT under Horizon 2020 could be considered eligible if not deductible in accordance with Regulation (EU, EURATOM) no
966/2012. Please note that this change does not affect FP7 as the inelegibility of the VAT is specifically established in article 31 (e) of the Rules
for Participation (Regulation EC no 1906/2006 of December 2006). Therefore, the identifiable indirect taxes including value added tax (VAT)
will remain inelegible for the rest of the FP7 projects.
PFI.STRA.06 ID 161
pag. 16
Unità Centrale Pianificazione e Controllo
7
INDIRECT HOURLY RATES YEAR 2013
As official procedure, ENEA declare to apply the specific hourly rates for each research
centres for claiming overheads cost.
RESEARCH CENTRES : STAFF AND FUNCTIONING OVERHEADS
Research Centres
Indirect
Average
Staff
Staff Costs
(2)
(1)
Functioning
Overhead
Costs
TOTAL
(3)
(4) =(2) + (3)
BOLOGNA
58,43
3.034.994,16
3.374.647,77
6.409.641,93
BRASIMONE
25,70
1.317.578,42
1.610.104,79
2.927.683,21
BRINDISI
15,80
735.156,75
606.132,80
1.341.289,55
CASACCIA
135,77
6.822.703,22
12.396.765,29
19.219.468,49
FRASCATI
78,98
3.956.102,27
5.051.676,80
9.007.779,08
LA TRISAIA
37,75
1.890.326,12
1.868.502,95
3.758.829,07
PORTICI (NA)
24,17
1.245.546,87
1.956.075,35
3.201.622,22
SALUGGIA
23,30
1.149.179,42
797.109,90
1.946.289,31
SANTA TERESA
8,37
480.793,90
480.861,51
961.655,43
TOTAL
408,27
20.632.381,13
28.141.877,16
48.774.258,29
Tab. 9
The research centres indirect cost includes:
-
staff support of specific research centre;
-
functioning overhead costs of research centres.
PFI.STRA.06 ID 161
pag. 17
Unità Centrale Pianificazione e Controllo
RESEARCH CENTRES : YEARLY AND HOURLY INCIDENCE ON THE PROGRAMMTIC ACTIVITIES
Average
Direct
Direct
personnel Costs
staff
EU
Research
Centres Total
costs
Yearly rate
per person
Hourly rate
per person
Hourly rate
for Research
Centres
(2)
(3)=(2)/(1)
(4) =(3)/1528
€/ora
Research Centres
(1)
BOLOGNA
203,55
11.118.860,65
6.409.641,93
31.488,53
BRASIMONE
66,74
3.190.067,45
2.927.683,21
43.865,72
20,61
28,71
BRINDISI
63,71
3.086.198,48
1.341.289,55
21.056,35
13,78
CASACCIA
910,18
51.979.549,12
19.219.468,49
21.116,03
13,82
FRASCATI
311,23
17.529.797,55
9.007.779,08
28.942,76
18,94
LA TRISAIA
109,62
5.500.827,06
3.758.829,07
34.288,82
22,44
PORTICI (NA)
116,73
5.999.738,44
3.201.622,22
27.427,37
17,95
SALUGGIA
61,68
3.316.431,48
1.946.289,31
31.555,12
20,65
SANTA TERESA
35,20
1.942.455,86
961.655,43
27.319,76
17,88
25.962,53
16,99
TOTAL
1.878,64
103.663.926,09
48.774.258,29
16,99
Tab. 10
Yearly we fix the hourly rate for specific research centre and these ones are distributed to
whole organization by mentioned official circular letter.
The overheads costs of specific research centres, including the personnel expenditures, are
divided for productive hours of direct personnel who is located there.
Then the specific research centre hourly rate is calculated by the following ratio:
Indirect hourly rate = research centers indirect costs / productive hours of direct personnel
located at research centre
The calculation of indirect hourly rate is not yet complete, indeed the costs of the
Functioning and Institutional Activities for Central Units should be also
spread among
several research centres. In details, these costs are due to:
1.
running of the Research Centers or RC; Central Unit Activities or CU, maintenance of
patents or PAT; the library, expenses supported by the Research Centers and Central
Units Activities, or LIBR; Scientific Calculation Network or SCN telephony and computer
systems; maintenance of Nuclear Plants TRIGA and Laboratories for the radioactive
waste treatment (Nuclear Safety or NUCSAF); Animal Facility or ANFA; support staff to
ensure functioning and managing to our organisation (RC, CAU and Administrative
Technical Support or ATS).
2.
Central Units Activities, or CU including € 2.060.301 for overheads and € 17.433.711
for personnel costs;
3.
maintenance of patents or PAT € 148.067;
PFI.STRA.06 ID 161
pag. 18
Unità Centrale Pianificazione e Controllo
4.
the library, expenses supported by the Research Centers and Central Units, LIBR €
799.802;
5.
Scientific Calculation Network or SCN, for the extent not charged on EURATOM or other
Projects, telephony and computer systems € 1.483.415 for functioning overheads and €
2.317.532 for personnel costs;
6.
maintenance of Nuclear Plants TRIGA and Laboratories for the radioactive waste
treatment (Nuclear Safety or NUCSAF) € 936.694;
7.
Animal Facility or ANFA € 111.246;
8.
support staff to ensure functioning and managing to our organisation (RC, IAU and
Administrative Technical Support or ATS) €3.215.918.
The overheads set out in points 1 to 7 will be distributed per person. The hourly rate for
2013 is 9.93 € / hour.
CENTRAL UNITS ACTIVITIES : YEARLY AND HOURLY INCIDENCE
Activities
Central Units Activities CUA
Scientific Calculation and Netw ork
Animal Facility ANFA
Nuclear Safety NUCSAF
Library LIBR
Average
Direct
staff
Functioning
indirect costs
Total
Functioning
indirect
costs
Research Centres
hourly rate per
person
€/ora
€/ora
(1)
(2)
(3) =(1)+(2)
(4) =(3)/1878,64
(5)= (4)/1528
320,44
17.433.711,51
2.060.300,72
19.494.012,23
10.376,66
41,17
2.317.532,81
3.479.223,45
5.796.756,26
3.085,62
Central Units
Activities
Hourly rate
SCN
Administrative Technical Support or ATS
TOTAL
Personnel
Costs
EU
58,45
3.215.918,96
420,06
22.967.163,28
_
5.539.524,17
3.215.918,96
1.711,83
28.506.687,45
15.174,11
9,93
Tab. 11
These costs due to the Central Units functioning and institutional activities are allocated on
specific research centre via the following fixed ratio (and added to specific indirect hourly
rate):
Fixed ratio = (Personnel and Overheads for Central Units running) + (Personnel and
Overheads for Institutional Activities) + (Personnel for Administrative Technical Support)
/(total productive hours of direct personnel)
PFI.STRA.06 ID 161
pag. 19
Unità Centrale Pianificazione e Controllo
Lastly, the picture of the specific hourly rates for each research centre:
ENEA: TOTAL OVERHEADS HOURLY RATE
Research Centres
Average
direct
staff
Hourly rate
Research Centres
hourly rate
Central Units
hourly rate
ENEA
Overheads
hourly rate
(1)
€/ora
(1)
(2)
€/ora
16,99
9,93
26,92
BOLOGNA
203,55
20,61
BRASIMONE
66,74
28,71
BRINDISI
63,71
13,78
CASACCIA
910,18
13,82
FRASCATI
311,23
18,94
LA TRISAIA
109,62
22,44
PORTICI (NA)
116,73
17,95
SALUGGIA
61,68
20,65
SANTA TERESA
35,20
17,88
TOTAL
Yearly productive hours
Tab. 12
PFI.STRA.06 ID 161
1.878,64
1528
16,99
Unità Centrale Pianificazione e Controllo
8
APPENDIX
8.1
LEGAL STATUS AND ACTIVITIES
pag. 20
Pursuant to art. 37 of Law no 99 of July 23rd, 2009, the Italian National Agency for New
Technologies, Energy and Sustainable Economic Development (ENEA) comes into being on
September 15th, 2009, with the appointment and installation of its Commissioner and SubCommissioners.
The Agency's definition and organizational process will be finalized by an ad hoc Decree
signed by the Italian Minister for Economic Development, to be adopted in concert with the
Minister of Economy and Finance, the Minister for Public Administration and Innovation, the
Minister of Universities and Research, and the Minister for the Environment, Land and Sea,
after submitting them to the competent Parliamentary Commissions for approval.
While waiting for the above Decree to be issued, a temporary organizational structure
has been defined so to ensure that the Agency’s research and innovation technology
activities are carried out and its advanced services provided in the fields of energy and
sustainable economic development.
Financial management of the operative activities is based on annual budget which is
approved by bilancio di previsione according to “Legge di Contabilità e Finanza Publica”
n.196 del 31st December 2009. The forecasted expenses are planned in details both on “job
order code” (in our procedure called “commessa”) and on “chapter of expenditure” which is
defined in chart of accounts.
All organisations participating in 7FP will be assigned a Participant Identification Code (or
PIC); the PIC assigned to ENEA is : 999988521
PFI.STRA.06 ID 161
pag. 21
Unità Centrale Pianificazione e Controllo
9
ENEA PROJECTS UNDER FP7 FROM 2007 TO 2013
In the lifetime of FP7, from 2007 to 2013, ENEA has been working on several projects EC
funded.
At the end of March 2014 the list of ENEA projects, on the Participant Portal, contains 165
projects. Below the list of project co-financed by Seventh Framework Programme PF7.
N
Acronym
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
29
30
31
32
33
34
35
36
ACSEPT
ADRIANA
AFSIAL
AFTER
AMIGA
APOLLON
AquaFit4Use
AquaTerrE
ARCADIA
ARCHETYPE SW550
ARCHIMEDE
ARTISAN
ASAMPSA_E
ASAMPSA2
ASCENT
ATEsT
BFIRST
BIOLYFE
BONAS
BOOST
BRIDGE
BRISK
BS-ERA.NET
CANNELA
CARBOWASTE
CAST
CDT
CEREBRAD
CESAM
CHANDA
CHEETAH
CIPRNet
CLEAR
CLIMITS
CLIM-RUN
CO2VOLC
PFI.STRA.06 ID 161
Project
Number
211267
249687
296595
261788
289706
213514
211534
212654
605116
268181
218978
287993
605001
211594
608512
241382
296016
239204
261685
618994
305377
284498
226160
238202
211333
604779
232527
295552
323264
605203
609788
312450
226217
303208
265192
279802
Call identifier
FP7-Fission-2007
FP7-Fission-2009
SP1-JTI-CS-2011-01
FP7-SEC-2010-1
FP7-KBBE-2011-5
FP7-ENERGY-2007-1-RTD
FP7-ENV-2007-1
FP7-KBBE-2007-1
FP7-Fission-2013
FP7-ENERGY-2010-2
FP7-ENERGY-2007-2-TREN
FP7-ICT-2011-7
FP7-Fission-2013
FP7-Fission-2007
FP7-ENERGY-2013-1
FP7-ENERGY-2009-3
FP7-ENERGY-2011-2
FP7-ENERGY-2008-TREN-1
FP7-SEC-2010-1
FP7-JPROG-REGIONS-2013
ERC-2012-StG_20111012
FP7-INFRASTRUCTURES-2011-1
FP7-INCO-2007-3
FP7-PEOPLE-ERG-2008
FP7-Fission-2007
FP7-Fission-2013
FP7-Fission-2008
FP7-Fission-2011
FP7-Fission-2012
FP7-Fission-2013
FP7-ENERGY-2013-IRP
FP7-SEC-2012-1
FP7-ENV-2008-1
FP7-PEOPLE-2011-IOF
FP7-ENV-2010
ERC-2011-StG_20101014
Status
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Draft
Active
Active
Active
Completed
Active
Active
Active
Active
Active
Active
Active
Active
Terminated
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
pag. 22
Unità Centrale Pianificazione e Controllo
Project
Number
N
Acronym
37
38
39
40
41
42
43
44
45
46
47
CockpitCI
CoMETHy
ComPair
Construct-PV
CP-ESFR
CUSTOM
Dark.Risk
DC4Cities
DIESIS
DISCO
DoReMi
285647
279075
218697
295981
232658
242387
323216
609304
212830
613513
249689
FP7-SEC-2011-1
FCH-JU-2010-1
FP7-SST-2007-RTD-1
FP7-ENERGY-2011-2
FP7-Fission-2008
FP7-SEC-2009-1
FP7-Fission-2012
FP7-SMARTCITIES-2013
FP7-INFRASTRUCTURES-2007-1
FP7-KBBE-2013-7-single-stage
FP7-Fission-2009
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
48
DYNSHORES
607313
FP7-SPACE-2013-1
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
ECCSEL
ECCSEL PP2
EcoADD
ECOSOLE
EDEN
EDSCIENCE2011
EERASE
EERASE2
EGEE-III
EGI-InSPIRE
EICOON
ELECTRA
ENCOMB
ENETRAP-II
ERA-Instruments
ESNII plus
EUFORIA
EUPORIAS
EUROTAPES
EU-SOLARIS
Fast Track
FC-EuroGrid
FlexNet
FoodManufuture
FORLAB
FREYA
FUSENET
G.EN.ESI
GENESI-DR
GETMAT
GlobalChangeBiology
GoFastR
GPrix
262512
312806
333077
295985
313077
287450
259462
613170
222667
261323
233466
609687
266226
232620
211928
605172
211804
308291
280432
312833
283501
256810
247745
289327
285052
269665
224982
280371
212073
212175
224091
249678
245459
FP7-INFRASTRUCTURES-2010-1
FP7-INFRASTRUCTURES-2012-1
CIP-EIP-Eco-Innovation-2012
FP7-ENERGY-2011-2
FP7-SEC-2012-1
FP7-PEOPLE-2011-NIGHT
FP7-Adhoc-2007-13
FP7-Adhoc-2007-13
FP7-INFRASTRUCTURES-2007-2
FP7-INFRASTRUCTURES-2010-2
FP7-NMP-2008-CSA-2
FP7-ENERGY-2013-IRP
FP7-AAT-2010-RTD-1
FP7-Fission-2008
FP7-INFRASTRUCTURES-2007-1
FP7-Fission-2013
FP7-INFRASTRUCTURES-2007-1
FP7-ENV-2012-two-stage
FP7-NMP-2011-LARGE-5
FP7-INFRASTRUCTURES-2012-1
FP7-NMP-ENERGY-2011
FCH-JU-2009-1
FP7-ICT-2009-4
FP7-KBBE-2011-5
FP7-SEC-2011-1
FP7-Fission-2010
FP7-Fusion-2007
FP7-NMP-2011-SMALL-5
FP7-INFRASTRUCTURES-2007-1
FP7-Fission-2007
FP7-PEOPLE-2007-4-3-IRG
FP7-Fission-2009
FP7-SME-2009-1
Accepted
(above threshold)
Active
Active
Active
Active
Active
Closed
Active
Completed
Active
Active
Active
Active
Active
Active
Closed
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Closed
Active
Closed
PFI.STRA.06 ID 161
Call identifier
Status
pag. 23
Unità Centrale Pianificazione e Controllo
Project
Number
N
Acronym
82
GRAIL
613667
83
84
85
86
GREENLION
H2FC
H2FC-LCA
HCV
285268
284522
256850
234019
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
HEAT4U
HeLiMnet
HELIOS
HETSI
HiPER
HITECO
HP-ACS
HPH.com
HycycleS
HYSOL
ICARO
ice2sea
ICT21EE
IJERA
IMPACT2C
JASMIN
LAMP
LEADER
MARISA
MARS-EV
MatISSE
MATS
MATTER
MAXSIMA
MCFC-CONTEX
METAPRO
MICIE
MILESECURE-2050
MyOcean
MYOCEAN2
NanoHex
NANoREG
NELLHI
NEWLANCER
NGCPV
NURESAFE
NxtHPG
ODIP
OMSoP
OPTS
285158
249677
233765
211821
211737
256830
315103
218862
212470
308912
286786
226375
225024
266514
282746
295803
247928
249668
605318
609201
604862
268219
269706
323312
245171
244348
225353
320169
218812
283367
228882
310584
621227
295826
283798
323263
307169
312492
308952
283138
PFI.STRA.06 ID 161
Call identifier
FP7-KBBE-2013-7-single-stage
FP7-2011-GC-ELECTROCHEMICALSTORAGE
FP7-INFRASTRUCTURES-2011-1
FCH-JU-2009-1
FP7-SST-2008-RTD-1
FP7-2011-NMP-ENV-ENERGY-ICTEeB
FP7-Fission-2009
FP7-SST-2008-RTD-1
FP7-ENERGY-2007-1-RTD
FP7-INFRASTRUCTURES-2007-1
FP7-ENERGY-2010-1
FP7-SME-2012
FP7-SPACE-2007-1
FP7-ENERGY-2007-1-RTD
FP7-ENERGY-2012-1-2STAGE
SP1-JTI-CS-2010-05
FP7-ENV-2008-1
CIP-ICT-PSP-2007-1
FP7-INCO-2010-6
FP7-ENV-2011
FP7-Fission-2011
FP7-ICT-2009-4
FP7-Fission-2009
FP7-Fission-2013
FP7-2013-GC-Materials
FP7-Fission-2013
FP7-ENERGY-2010-2
FP7-Fission-2010
FP7-Fission-2012
FCH-JU-2008-1
FP7-KBBE-2009-3
FP7-ICT-SEC-2007-1
FP7-SSH-2012-2
FP7-SPACE-2007-1
FP7-SPACE-2011-1
FP7-NMP-2008-LARGE-2
FP7-NMP-2012-LARGE-6
FCH-JU-2013-1
FP7-Fission-2011
FP7-ENERGY-2011-JAPAN
FP7-Fission-2012
FP7-ENERGY-2012-1-2STAGE
FP7-INFRASTRUCTURES-2012-1
FP7-ENERGY-2012-1-2STAGE
FP7-ENERGY-2011-1
Status
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Closed
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Completed
Active
Active
Active
Active
Active
Active
Active
pag. 24
Unità Centrale Pianificazione e Controllo
N
Acronym
Project
Number
127
128
129
130
131
132
133
134
135
136
137
138
139
140
ORAMED
PELGRIMM
PERPETUATE
PERSEUS
PREPARE
Prepar-H2
PreSto GMO ERA-Net
PROCARDIO
RELATE
RENEB
SACSESS
SAHYOG
SARGEN_IV
SARNET2
211361
295664
244229
287600
323287
245332
612739
295823
230495
295513
323282
289615
295446
231747
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
School of the Future
SCoReD 2:0
SeaDataNet II
SEARCH
SEESGEN-ICT
SFERA
SFERA-II
SILER
SINGULAR
SMS
SOCTESQA
SOL2HY2
SOMALOX
SOPHIA
SPECS
STAGE-STE
TAWARA_RTM
TDK4PE
TexWIN
THINS
ThinSi
TyGRe
UMBRELLA
UNIfHY
UNIQUE
260102
325331
283607
295736
238868
228296
312643
295485
309048
613844
621245
325320
239483
262533
308378
609837
312713
287682
246193
249337
241281
226549
226870
299732
211517
PFI.STRA.06 ID 161
Call identifier
FP7-Fission-2007
FP7-Fission-2011
FP7-ENV-2009-1
FP7-OCEAN-2011
FP7-Fission-2012
FCH-JU-2008-1
FP7-KBBE-2013-7-single-stage
FP7-Fission-2011
FP7-SCIENCE-IN-SOCIETY-2008-1
FP7-Fission-2011
FP7-Fission-2012
FP7-KBBE-2011-5
FP7-Fission-2011
FP7-Fission-2008
FP7-2010-NMP-ENV-ENERGY-ICTEeB
FCH-JU-2012-1
FP7-INFRASTRUCTURES-2011-1
FP7-Fission-2011
CIP-ICT-PSP-2008-2
FP7-INFRASTRUCTURES-2008-1
FP7-INFRASTRUCTURES-2012-1
FP7-Fission-2011
FP7-ENERGY-2012-1-2STAGE
FP7-OCEAN-2013
FCH-JU-2013-1
FCH-JU-2012-1
FP7-ENERGY-2008-TREN-1
FP7-INFRASTRUCTURES-2010-1
FP7-ENV-2012-two-stage
FP7-ENERGY-2013-IRP
FP7-SEC-2012-1
FP7-ICT-2011-7
FP7-NMP-2009-SMALL-3
FP7-Fission-2009
FP7-ENERGY-2009-1
FP7-ENV-2008-1
FP7-ENV-2008-1
FCH-JU-2011-1
FP7-ENERGY-2007-1-RTD
Status
Active
Active
Active
Active
Active
Closed
Active
Active
Closed
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Completed
Active
Draft
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active