Financijska pravila – Obzor 2020.

Tematski informativni dan za okvirni program Obzor 2020.

Područje Informacijske i komunikacijske tehnologije

Fakultet elektrotehnike i računarstva 22. siječnja 2014.

Ana Grdović – NCP za financijska pitanja u Obzor 2020.

Sadržaj:

• Prihvatljivi troškovi

– Stope sufinanciranja/Budžet

– Forme troškova

– Direktni/indirektni troškovi

– Kategorije troškova

– Kalkulacija troškova osoblja

• Ostala financijska pravila

– Financijsko izvještavanje

– Plaćanja

– Revizija

Vrste aktivnosti/stope sufinanciranja:

Vrste aktivnosti Obzor 2020.: • Istraživačke aktivnosti:

– financiranje do 100% prihvatljivih troškova

• Aktivnosti usmjerene na inovacije: – financiranje do 70% prihvatljivih troškova – izuzetak: neprofitne institucije 100% EC

kontribucije – funds new, modified or improved products,

processes or services – creating protypes, tests, demonstrations, pilot

projects, large-scale product validation and developing marketability

• Menadžment – 100% • Aktivnosti koordinacije i podrške

(Coordination and support actions) – financiranje do 100% prihvatljivih troškova

Vrste aktivnosti FP7: • RTD – istraživanje i tehnološki razvoj –

50%/75%

• Demonstracijske aktivnosti – 50%

• Menadžment – 100%

• Aktivnosti koordinacije i podrške (Coordination and support actions) – – financiranje do 100% prihvatljivih troškova

EU kontribucija

– Jedan projekt – jedinstvena stopa

– Postotak EU kontribucije definirat će se u okviru radnih programa

– EU kontribucije za sve partnere i sve vrste aktivnosti definirane ugovorom

4/17

Transfer budžeta

• Procijenjeni/planirani proračun navest će se u Dodatku 2. Grant Agreementa

• Procijenjeni budžet naveden u Dodatku 2. može se tijekom implementacije projekta promijeniti transferom sredstava između partnera ili između proračunskih kategorija (ili oboje)

• To ne zahtijeva izmjenu i dopunu ugovora ako je projekt proveden kako je opisano u Dodatku 1.

Prihvatljivi troškovi

DIREKTNI + INDIREKTNI = PRIHVATLJIVI TROŠKOVI

Direktni troškovi:

• actually incurred by the beneficiary

• incurred in the period of implementation

• indicated in the estimated budget

• in connection with the action as described in Annex 1

• they must be identifiable and verifiable and recorded in the beneficiary’s

accounts

• comply with the applicable national law on taxes, labour and social security

• reasonable and justified

Indirektni troškovi

• Eligible as 25% flat rate of the beneficiary’s total eligible direct costs MINUS:

• subcontracting

• costs of in-kind contributions incurred by 3rd parties outside the beneficiary’s premises

7/17

Forms of costs: I. Actual costs:

• costs which are real and not estimated or budgeted

II. Unit costs (only for personnel and/or specific categories of costs)

• fixed amount per unit of measure, or

• amount per unit of measure calculated by the beneficiary in accordance with its usual cost accounting practices for personnel costs

• MC Actions, SME owners, natural persons

III. Flat-rate costs (only for Indirect costs)

• calculated by applying a fixed percentage

IV. Lump sum costs (only for specific categories of costs)

• fixed amount based on an estimation

Unit costs, flat rates and lump sum must be authorised by the Commission decision and set out in the work programme

• Related to personnel working for the beneficiary under an employment contract (or equivalent appointing act) and assigned to the action.

• Limited to salaries (including during parental leave), social security contributions, taxes and other costs included in the remuneration, if they arise from national law or the employment contract (or equivalent appointing act).

Direct personnel costs

Calculation of personnel costs:

• Step 1:

• Calculation of the hourly rate

• Step 2: • Multiplying the hourly rate by the number of actual hours worked on the

action

• Step 3: • For non-profit legal entities: Addition of additional remuneration, if any

[Hourly rate] X

[number of actual hours worked on the action] +

[additional remuneration]

Step 1: Calculation of the hourly rate

• The hourly rate must be calculated by financial year and has to be

made always on the basis of full financial years

• If on-going financial year not yet completed, must use the same hourly rate it calculated for the last closed financial year

• No adjustment to previous reported hourly rate costs in order to adjust to ACTUAL costs. (adjustments allowed only to correct errors)

• Exception: Employees hired during the on-going financial year

[Actual annual personnel costs (excluding additional remuneration) for the person] /

[number of annual productive hours]

Godina 2010 2011 2012

Kvartal 4 1 2 3 4 1 Izvještajno razdoblje

Hourly rate used 2010 2011 2011

Izvještaj: 18 mjeseci (kroz tri godine):

Primjer izračuna satnice

Annual productive hours

Must use one of the following options:

1. 1.720 hours for persons working full time (or corresponding pro-rata for persons not working full time)

2. the total number of hours worked by the person in the year for the beneficiary (‘individual annual productive hours’)

3. the ‘standard number of annual hours’ generally applied by the beneficiary for its personnel in accordance with its usual cost accounting practices (‘standard annual productive hours’)

• The option must be applied not only to the person, but per group of personnel employed under similar conditions.

• Productive hours must be calculated on the basis of all working activities.

Step 2 Multiplying the hourly rate by the number of actual

hours worked on the action

Step 3 For non-profit legal entities: Addition of additional

remuneration, if any

Additional remuneration: • Only for non-profit legal entities, IF:

• part of the beneficiary’s usual remuneration practices

• rules for additional remuneration may not depend on the fund provider

• Additional remuneration for personnel assigned to the action is eligible up to the following amount:

(a) if the person works full time and exclusively on the action during the full year: up to EUR 8 000

(b) if the person works exclusively on the action but not full-time or not for the full year: up to the corresponding pro-rata amount of EUR 8 000, or

(c) if the person does not work exclusively on the action: up to a pro-rata amount calculated as follows:

Limit of 8.000 euro will also be applied to the basic salary and complements, if they have been artificially increased for participation in the EU action

{{EUR 8 000,00 divided by the number of annual productive hours},

multiplied by the number of hours that the person has worked on the action during the year}

Costs for natural persons working under a direct contract with the beneficiary other than employment contract…

… eligible as personnel costs, if all the following apply:

– Incurred/used during the action duration, necessary, linked to the action…

– There is a contract between the person and the beneficiary

– Works under the beneficiary’s instructions and, unless otherwise agreed with the

beneficiary, on the beneficiary’s premises

– The beneficiary decides, designs and supervises all work

– The results belongs to the beneficiary

– The costs are not significantly different from those for personnel performing

similar tasks under an employment contract with the beneficiary

– The remuneration must be based on working hours, rather than on specific

outputs/products

Subcontracting

• Must be awarded ensuring best value for money or, if appropriate, the lowest price and avoid any conflict of interests

• Subcontracting between beneficiaries NOT allowed

• Must cover only a limited part of the action and not CORE parts of the work

• The majority of the work done by the subcontractor(s) must be located in the EU MS or AC

• Tasks and costs set out in Annex 1 and Annex 2. If not, approval is required and perhaps amendment.

Travel and subsistence costs

• Travel and subsistence costs for personnel AND external experts if described in Annex I. Expert’s travel reimbursed by the beneficiary or be included in invoice.

• The amount of the per diem or lump sum paid by the beneficiary must be recorded in the beneficiary’s accounting system and will be checked in audit

• No distinction between travelling in or outside of Europe

• Not planned travels: require approval of PO

Costs of other goods and services

• Consumables and supplies

• Dissemination

• Protection of results/ IPR

• Certificates on the Financial Statements (if required)

• Translations and publications

• Beneficiaries must keep records and other supporting evidence and documentation to prove proper implementation and eligibility of costs for 5 years after the payment of the balance. (3 for low value grants ≤60.000)

• Timesheet – nije potrebno voditi za osobe koje rade isključivo na projetku

Obligation to keep records and other supporting documentation

Supporting documentation to keep:

For ACTUAL costs:

• Contracts, subcontracts, invoices and accounting records

• The beneficiaries' usual cost accounting practices and internal control procedures must enable direct reconciliation between the amounts declared, the amounts recorded in their accounts and the amounts stated in the supporting documentation

For FLAT RATE costs:

• Adequate records and other supporting documentation to prove the eligibility of the costs to which the flat-rate is applied

• No need to identify the actual eligible costs covered

• REPORTING:

• Periodic reports + Final report

• Technical + Financial

• Submission 60 days after the end of the period

• Elektroničko potpisivanje izvještaja

• PAYMENTS:

a) Pre-financing payment - koordinator mora izvršiti plaćanje partnerima u roku 30 dana od početka projekta

b) Interim payments - plaćanja do 90 dana nakon odobrenja izvještaja –nakon odobrenja izvještaja

c) Payment of the balance - 90 dana nakon prihvaćanja završnog izvještaja

• 10% zadržava komisija

• 5% jamstveni fond

Reporting & Payments

AUDIT:

• Certificate on the Financial statement directly with the final report

(not interim) for beneficiaries requesting <325.000 €

• Are to be submitted only once at the end of the project

• Possible within two years after „Balance Payment“

• A maximum 7% of the participating organisations

Exchange rate:

• Financijski izvještaji predaju se u eurima

• Koristi se prosječni dnevni tečaj tijekom cijelog izvještajnog razdoblja

• Tečaj je objavljen u Službenom glasilu Europske unije (serija C)

FP7 vs. Obzor 2020 FP7 program - primjer

Action: Direct costs Indirect costs Total costs % of EU contribution

EU contribution

RTD (75%) 100,00 60% 160,00 75% 120,00

Demonstration 100,00 60% 160,00 50% 80,00

TOTAL 200,00 60% 320,00 62,50% 200,00

Obzor 2020. – primjer

Action: Direct costs

Indirect costs

Total costs % of EU contribution

EU contribution

Research & Innovation Actions (100%)

100,00 25% 125,00 100% 125,00

Innovation Action (70%)

SMEs 100,00 25% 125,00 70% 87,50

University 100,00 25% 125,00 100% 125,00

TOTAL

SMEs

200,00 25% 250,00 85% 212,50

University

200,00 25% 250,00 100% 250,00

Nacionalna kontakt osoba za financijska pitanja - Obzor 2020: Ana Grdović Adresa: Frankopanska 26 Tel: 01 5005 961 E-mail: ana.grdovic@mobilnost.hr

Korisni linkovi: • Hrvatski portal okvirnog programa:

www.obzor2020.hr • Horizon 2020 Webpage (EC)

http://ec.europa.eu/programmes/horizon2020/

• Reference documents (eg. RfP,

Model GA, manuals aso): http://ec.europa.eu/research/participants/portal/desktop/en/funding/reference_docs.html

• Participant Portal

http://ec.europa.eu/research/participants/portal/desktop/en/home.html

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