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Harmonised Implementation Tools (HIT). Application Form Finance. 1st meeting on HIT with cross-border cooperation and transnational cooperation programmes in the Mediterranean Area 17 September 2014 | Milan, Italy. HIT Application Form. Budget sections in the Application Form. - PowerPoint PPT Presentation

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  • Harmonised Implementation Tools (HIT)1st meeting on HIT with cross-border cooperation and transnational cooperation programmes in the Mediterranean Area17 September 2014 | Milan, Italy Application Form Finance

  • Project consolidated data for all partnerSection A.3 Project budget summaryPART D Project budget Partner separate for each partnerPART E Partner budgetBudget sections in the Application Form *Insert of data: only onceHIT Application Form

  • HIT glossary*HIT Application Form

  • D1 Project budget breakdown per partner

    D.2 overview per partner / per budget lineD.3 overview per partner / per periodD.4 overview per partner / per WP

    D.5 overview per WP / per periodD.6 overview per WP / per budget line

    D.7 In-kind contribution PART D Project budget *Analysis:focus on partners Analysis:focus on WP HIT Application Form

  • Staff costsOffice and administrationTravel and accommodationExternal expertise and servicesEquipmentInfrastructure and worksBudget lines*Categories of costs listed in Art 18 ETC RegulationSpecific rules defined in the Commission Delegated Regulation (EU) 481/2014HIT Application Form

  • E1 Partner budget

    E.2 Origin of partner contribution E.3 In-kind contribution

    E.4 Partner budget: breakdown per budget linePART E Partner budget HIT Application Form*Possibility to use real costs or simplified cost options (e.g. flat rate for staff costs, flat rate for office and administration)

  • ERDF outside (the Union part of) the programme area*

  • Section C.6 Activities outside (the Union part of) the programme areaArticle 20 ETC RegulationActivities are of benefit for the programme area (demonstrated in the Application Form)Ceiling of 20% of ERDF support respected at programme level (30% programmes covering outermost regions)Management, control and audit obligations

    TA, promotional activities, capacity building: (a) + (c) respected, but not (b) no ceilingHIT Application Form

  • *Austria: inside EU + programmeSwitzerland: outside EUPoland: outside programmeBelarus: outside EU + programmeActivities and ERDF expenditure outside (the Union part of) the programme area

  • *(30% - programmes covering outermost regions)*Costs of accommodation, meals and local transport, if not covered by daily allowances 20% ceiling applies.

  • Investments*

  • Types of activities to be supported from ERDF (Art. 3 ERDF Regulation):Productive investmentFixed investment in equipmentInvestment in infrastructureNetworking, exchanges of experiencesStudies, preparatory actions, capacity-buildingTypes of ETC activities and allocation of their costs*Financing of activities budget lines:Staff costsOffice and administrationTravel and accommodationExternal expertise and servicesEquipmentInfrastructure and worksFor each cost of an activity, the type of cost determines which budget line the cost must be assigned to.Investment activities

  • Investments in HITWork Package InvestmentCluster of activitiesCosts: all budget linesHIT AF: WP InvestmentInvestment activity part of a regular Work PackageA single activity or a number of activities part of a WP Costs: all budget lines or selected only (e.g. no Infrastructure and works if only investment in equipment eligible)HIT AF: additional details on the investment in section C.8WP Management (WP1) and WP Communication (WP2) use only 5 budget lines, no Infrastructure and works. HIT Application Form*

  • Fact sheets on budget lines eligibility of expenditure*

  • Towards harmonisation of the eligibility rulesETC recognise the need to harmonise eligibility rules2010Agreement on 5 harmonised budget lines2010-2011Development of fact sheets on budget lines2011-2014Consultation with EC2012-2014Input to the Delegated act on eligibility2013-2014 Promotion and testing within HIT2013-2014 NEXT step:Follow harmonised approaches when setting the Programmes rules *PROGRAMMING PROCESSFact sheets on budget lines

  • Milestones*2010201120122013Structure consultations; EC positions paper: simplificationFinance panels: start of work on harmonisation of budget lines; agreement on 5 budget lines1st Working Group in Brussels (budget lines, eligibility, simplified cost options): start discussing content of the fact sheetsEmail from EC asking for support from INTERACTFinance network meeting (all strands): budget lines, eligibility, simplified cost options, application and monitoring processes (HIT)INTERACT meeting with EC: work on harmonisation of budget lines presented to the EC2nd Working Group in Madrid (budget lines, eligibility, simplified cost options)Meeting with EC experts on simplified cost optionsExchange meetings with EACEA on simplified cost options

  • Milestones*20132014Meeting with EC Auditors: feedback to the fact sheets EC annual meeting with ETC: HIT package presented at the conferenceINTERACT meeting with EC: HIT package presented to the ECExpert Group Meetings on the Delegated act: INTERACT observer Meeting with DG REGIO on simplified cost optionsMeeting with DG REGIO on the Delegated act 1st meeting with TN programmes + IVC to agree on HIT package1st meeting with CBC programmes to agree on HIT CBC package2nd meeting with TN programmes + IVC to agree on HIT package3rd meeting with TN programmes + IVC to agree on HIT packageFinance network meeting (all strands): consultation with ETC on the Delegated act

  • Milestones*20144th meeting with TN programmes + IVC to agree on HIT package2nd meeting with CBC programmes to agree on CBC HIT package3rd meeting with CBC programmes to agree on HIT CBC packageHIT follow-up meetings with programmes Finance network (meetings, online exchange)Workshop on eligibility of expenditure Meeting of ETC Audit Authorities: Eligibility of expenditureETC 2014-2020: ready, steady, go!: Eligibility of expenditure2015Workshop on eligibility of expenditure (ETC & EC)TODAY

  • Fact sheets5 + 1 budget lines Staff costsOffice and administrationTravel and accommodationExternal expertise and servicesEquipmentInfrastructure and worksMatrix of costs

    *

  • Fact sheets contentSectionsDefinitionGeneral principlesForms of reimbursement (Staff costs; Office and administration)Budget line specific rulesCalculation of costs (Staff costs; Office and administration)Audit trailProgramme-specific conditionsMinimum requirements for time recording (Staff costs)

    Link to the Matrix of costs living database

    *

  • Staff costs IEligible costFull-time and part-time work on the projectSalary payments and other costs linked to salary payments (employment taxes, social security) not recoverable by the employer.All costs fixed in the employment document/lawSalaries related to responsibilities specified in the job description Reimbursement options:Option I: Real costs (payslips required)Simplified cost options, e.g.Option II: Flat rate of up to 20% of direct costs other than the staff costs (Art. 19 ETC Regulation)Option III: Standard scale of unit costs Fact sheet on Staff costs*

  • Staff costs II Flat rateArticle 19 ETC RegulationStaff costs of an operation may be calculated at a flat rate of up to 20% of the direct costs other than the staff costs of the operationcan apply on individual partner levelpartners do not need to provide audit trail for staff costs (but for direct costs)Each partner can decide on the reimbursement option, unless applicable options set at the programme level.*Fact sheet on Staff costs

  • Staff costs III Standard scale of unit costsArticle 67 CPR Forms of reimbursement:standard scale of unit costs established based on fair, equitable and verifiable calculation method*Fact sheet on Staff costs

    Example Category Annual gross employment cost Hourly rate (annual gross employment cost / 1720) 1Below EUR 19.99911,632EUR 20.000 49.99920,353EUR 50.000 74.99936,344EUR 75.000 99.99950,875Above EUR 100.00065,41

  • Office and administration IEligible costOperating and administrative expenses of the partner organisation that support delivery of project activities. (OPEX not CAPEX) Exhaustive list of eligible elements defined in the Commission Delegated Regulation (list of examples in Matrix of costs)Reimbursement options:Option I: Real costsOption II: Flat rate of up to 15% of staff costs (Art. 68.1(b) CPR)*Fact sheet on Office and administration

  • Office and administration II Flat rateArticle 68.1(b) CPRIndirect costs may be calculated at a flat rate of up to 15% of eligible direct staff costs no calculation method required from the programmeapplicable at the partner levelpartners do not need to provide audit trail for office and administration (but for direct staff costs)*Staff costs calculated at a flat rate can still form the basis for calculation of indirect costs at a flat rate of (up to) 15% of staff costs.Fact sheet on Office and administration

  • Travel and accommodation IEligible costTravel and accommodation costs of staff of partner organisations that relate to delivery of the project.Exhaustive list of eligible elements defined in the Commission Delegated Regulation (list of examples in Matrix of costs)Travel and accommodation of external experts under External expertise and servicesMaximum daily rates for hotel and subsistence should be respected, in line with national legislation or internal policy of the partner organisationFact sheet on Travel and accommodation*

  • Travel and accommodation II EC scale of maximum ratesMaximum eligible rates (in EUR) for hotel and daily subsistence allowance according to Council Regulation (EC, Euratom) No 337/2007 of 27 March 2007

    *Extract of data.Fact sheet on Travel and accommodation

    CountryHotel ceilingDaily subsistenceAustria

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