intra-africa - education, audiovisual and culture ... · alina filimon nathalie hoste-luxen alba...

Alina FILIMON

Nathalie HOSTE-LUXEN

Alba Chiara TIBERI

EACEA A.3

2017 Projects kick-off meeting meeting Brussels, 5-6 February 2018

Intra-Africa Workshop on Financial Management

Image : © Shutterstock.com Image : © DEVCO European Commission

Outline of the presentation

Introduction on project budget: Lump Sums and Unit Costs

Lump Sums and Unit Costs subheadings: relevant rules, calculation and supporting documents

How to calculate the EU contribution to the scholarships

- Rules on calculation of mobility duration

- exercises on calculation of scholarships

Exchange rate: recommendations

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PROJECT BUDGET Lump sums and unit costs

1. Lump sum (for organisation of the mobility)

To cover management costs (e.g. organisation/participation in partnership meetings, participation in EACEA meetings, promotional activities, hiring support staff, etc.)

Each partner should be actively involved in the management activities of the partnership.

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2. Unit costs (for implementation of the mobility)

Sub-headings: A. subsistence, settling-in, female students allowances

B. participation costs

C. research costs

D. travel and visa costs

E. insurance costs

Unit costs eligible at the end of the project if the individual mobility took place and respects the Call and Grant Agreement's provisions

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NO transfer of budget allowed between 1. Organisation of the mobility (lump-sum)

and

2. Implementation of the mobility (Unit cost)

but ONLY WITHIN the sub-headings of

2. Implementation of the mobility

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Budget in €

(Grant Agreement)

Expenditure in €

(after implementation)

Case 1- Transfer allowed Case 2- Transfer not

allowed

1. Organisation of the mobility 140.000 140.000 155.000

2. Implementation of the mobility 1.200.000 1.200.000 1.185.000

2.1 Subsistence allowances 700.000 740.000 700.000

2.2 Travel costs 100.000 80.000 100.000

2.3 Participation costs 200.000 170.000 185.000

2.4 Research costs 100.000 105.000 100.000

2.5 Insurance costs 100.000 105.000 100.000

TOTAL 1.340.000 1.340.000 1.340.000

Example of budget transfers:

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A. How is it calculated?

20.000 € x number of active partners, including the EU Technical Partner

B. How can it be distributed among partners?

- It's an internal decision - depending on the needs of each partner

- ALL partners must AGREE with the distribution and include it in the Memorandum of

Understanding (to be signed by the LRs)

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1. LUMP-SUM Organisation of the mobility

2. Unit Costs - Implementation of the mobility

A. ALLOWANCES

The total duration of the mobility and the various allowances to be paid to the scholarship holder must be clearly indicated in the student/mobility agreement.

Subsistence allowance • monthly instalments for the total duration in months of the mobility

• to be paid in full and on a monthly basis

Settling-in allowance (for students only)

1 more instalment of subsistence allowance provided upon arrival

Allowance for female scholarship holders

1 more instalment per academic year only for mobility equal or longer than 2 academic years (minimum 20 months + fulfilment of academic obligations)

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B. PARTICIPATION COSTS

(tuition and/or registration fees, additional library costs, student unions, residence permit, language courses costs etc.)

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*1 academic year = minimum 10 months + all the academic obligations corresponding to 1 academic year fulfilled

Mobility of more than 10 months Mobility of less than 10 months

• One unit cost per academic year* per mobility

• Total amount managed by the partnership / share based on actual participation costs of incoming students (rules to be established in the MoU)

• No participation costs

• Students continue paying tuition fees at their home institution


C. RESEARCH COSTS (laboratory consumable expenses, field research costs, registration for online research platforms etc.)

*1 academic year = minimum 10 months + all the academic obligations corresponding to 1 academic year fulfilled

Mobility of more than 10 months Mobility of less than 10 months

• One unit cost per academic year* per mobility

• The total amount is managed by the partnership / share based on actual research needs of incoming students (rules to be established in the MoU)

• No research costs

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D. TRAVEL AND VISA COSTS

– One unit costs granted for each student/staff in mobility (inbound+ outbound travel)

– For mobility equal or longer than 2 academic years* => 2 unit costs granted (if 2 travels have taken place)

– Amount based on the distance ''as the crow flies'' (departure location - depending on target group -> host institution)

– The total amount is managed by the partnership

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*2 academic year = minimum 20 months + all the academic obligations corresponding to 2 academic years fulfilled


Calculation of Unit Costs for travel and visa

Distance (Km)

DURATION Target Group

Travel and visa costs

To apply the correct unit cost, calculate Km using the tool indicated in the Call

Distance between host HEI and:

TG1 location of the

home HEI

TG2 location of origin of the student

For mobility = or > than 2 academic years two unit costs are allowed

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E. INSURANCE COSTS

• One unit cost per month/scholarship holder.

• Insurance cover must take effect by the time the scholarship holder start her/his journey to participate in the mobility and must be valid until one month after the end of the mobility.

• The total amount is managed by the partnership to ensure full insurance coverage for each student.

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Supporting documents All the documents for a grantee must be coherent

(same duration, same dates)

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A. Allowancesstudent agreement , proof of bank transfers in favour of the

grantee, cash receipt signed by the grantee

B. Participation

C. Research

D. Visa and Travel tickets , boarding pass , travel agency invoice

E. Insurancenominal insurance certificate , insurance policy contract

justifying/proving the actual respect of the minimum insurance

requirements

based on real duration of the mobility and various supporting

documents (student agreement, research activities report, …)


Calculation of the EU contribution per mobility:

Subsistence allowances

Participation Costs

Insurance costs

Duration of mobility (in months)

To be paid in full to scholarship holders per month of mobility 600 € / month for Master 900 € / month for Doctorate

1.200 € / month for Staff

75 € x number of months for each scholarship holder

<10 months=0 € > or = 10 months= 3.500 € Master/academic year 4.000 € Doctorate/academic year

Research costs <10 months = 0 € > or= 10 months = 600 € Master/academic year 2.000 € Doctorate/academic year

Travel and visa costs

Based on target group + distance in Km + mobility duration -> one or two Unit Costs

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Calculation of the final grant

Final Grant is solely calculated based on the activities actually occurred and NOT on the real costs incurred

Example

Grant Awarded and paid (pre-financings): 1.400.000 EUR

Final Grant calculated: 1.300.000 EUR

Amount to be reimbursed: 100.000 EUR

(even if real costs incurred = 1.350.000 EUR)

NO actual costs to be reported

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Examples and exercises

How to calculate the mobility duration and

the EU contribution for the scholarships

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How to calculate mobility duration in months

Duration in months = Duration in days / 30

Duration in days = number of calendar days between start and end

(30 = average number of days per month)

The result (2 decimals) must be rounded to the nearest integer:

• if the decimals are < 49 => the number of months is rounded down;

• if the decimals are > or = to 50, the number of months is rounded up.

Example

start date 20/01/2017, end date 30/07/2017 => 191 days

191:30 = 6,37

the nearest integer to 6,37 is 6 => 6 months to be encoded in EMT

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EXAMPLE 1 Allowances to be paid to female scholarship holders:

- Female, Doctorate candidate - Duration of the mobility 20 months (01/01/2018 – 31/08/2019) j

Settling-in allowance: 1 instalment

Subsistence allowance: 20 instalments

Allowance for female scholarships: 2 instalments --------------------------------------------------------------

TOTAL: 23 instalments

23 x 900 EUR = 20.700 EUR to be paid in full to the scholarship holder

To be encoded in EMT and in the student agreement: 20 months of duration BUT 23 instalments of subsistence allowances

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Female, Doctorate candidate - Duration of the mobility 19 months (01/01/2018 – 31/07/2019)

Settling-in allowance: 1 instalment

Subsistence allowance: 19 instalments

Allowance for female scholarships: 0 instalments --------------------------------------------------------------

TOTAL: 20 instalments

20 x 900 EUR = 18.000 EUR to be paid in full to the scholarship holder To be encoded in EMT and in the student agreement: 19 months of duration BUT 20 instalments of subsistence allowances

EXAMPLE 2 Allowances to be paid to female scholarship holders:

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Male, Master candidate, Target Group 1

Duration of the mobility: 24 months (01/01/2018 – 31/12/2019)

Place of origin of the student: Johannesburg, South Africa

Home institution: University of Cape Town, South Africa

Host institution: University of Nairobi, Kenya

Exercise 1

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Calculation of EU Contribution Amount (EUR)

Settling-in allowance 1 instalment

600

Subsistence allowance 24 instalments 14.400

Participation costs 2 x unit cost for Master 7.000

Research costs 2 x unit cost for Master 1.200

Insurance costs 24 x unit cost 1.800

Travel and visa costs 2 x unit cost for distance between Cape Town and Nairobi = 4.103 km

3.300

TOTAL 28.300

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Female, Doctorate, Target Group 2





Exercise 2

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Settling-in allowance 1 instalment 900


Allowance for female scholarships

3 instalments 2.700

Participation costs 3 x unit cost for Doctorate 12.000

Research costs 3 x unit cost for Doctorate 6.000

Insurance costs 36 x unit cost 2.700

Travel and visa costs 2 x unit cost for distance between Johannesburg and Nairobi = 2.929,63 km

3.300

TOTAL 60.000

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Female, Doctorate, Target Group 2





Exercise 3

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Settling-in allowance 1 instalment 900


Allowance for female scholarships

no

-

Participation costs no -

Research costs no -

Insurance costs 9 x unit cost 675

Travel and visa costs 1 x unit cost for distance between Johannesburg and Nairobi = 2.929,63 km

1.650

TOTAL 11.325

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Interruption of mobility STAFF mobility: can be interrupted and split in several periods depending on the

academic / administrative needs

STUDENTS mobility: can be interrupted only in duly justified and well documented cases

a) For personal reasons:

• if student catches up on the academic activities the scholarship can be paid for the duration of the interruption if agreed by the partners

• if the student cannot catch up the scholarship is not paid for the duration of interruption (but mobility can be extended - respecting maximum duration allowed –> split mobility)

b) For academic reasons:

• mobility can be interrupted but the scholarship is not paid for the duration of the interruption

Compulsory/institutional breaks imposed by the academic

calendar are not considered interruptions

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Exchange rate

Why the Coordinator must open a project dedicated bank account

in EURO, USD or in a currency pegged to EUR/USD ?

(ref. Call for proposals)

To avoid (account in EURO) or limit (account in USD/local currency pegged to EURO/USD) the risk of exchange losses.

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Article I.10 – Special Provisions on the conversion

of costs incurred in another currency into Euro

all costs incurred on amount of 1st pre-fin

Month of reception of the 1st pre-fin

all costs incurred on amount of 2nd pre-fin

Month of reception of the 2nd pre-fin

all costs incurred on amount of 3rd pre-fin

Month of reception of the 3rd pre-fin

Monthly accounting rate established by

the Commission

http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/ind

ex_en.cfm

Exchange rate

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http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/index_en.cfm






Recommendations:

The Coordinator should centralise as much as possible payments (in particular of allowances) if the partners' local currency is not pegged to EURO/USD.

Limit transfers to other currencies as much as possible.

In case partners receive transfers to pay allowances, they should preferably open a bank account in EURO if their currency is not pegged to EURO/USD.

The methodology to be applied must be agreed within the partnership, stated in the MoU and information duly communicated to scholarship holders (in the student/mobility agreement) to avoid misunderstanding.

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Exchange rate

Reference documents/links

- Call for proposals

- Grant Agreement + Annexes

- Minimum Selection requirements

- Minimum Insurance requirements

- Guidance on contractual project management

Beneficiaries space on Intra-Africa website

http://eacea.ec.europa.eu/intra-africa/beneficiaries-space_en

https://eacea.ec.europa.eu/intra-africa/beneficiaries-space/intra-africa-academic-mobility-scheme-2017_en

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Answers to additional questions

Question 1.

My project is a huge success and I would like to select more grantees than initially foreseen. As a consequence, the amount of the subsistence allowance and insurance that I need would be higher than the ones foreseen in the initial budget with 100.000 EUR. However, for participation costs, research costs and for travel costs (calculated with unit costs) I have spent 100.000 EUR less than planned.

A. I cannot select more grantees as the subsistence allowance in the initial budget is the maximum allowed.

B. I cannot select more grantees than the number indicated in the initial budget.

C. I can select the grantees. As long as the total budget for implementation is respected, the amounts (calculated with unit costs) for subsistence, insurance, travel, participation and research can be lower or higher than the ones in the initial budget.

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Question 2.

The Master course, with a total duration of 10 months, includes a traineeship period of 2 months in the home country.

A. I continue paying the scholarship during the traineeship period.

B. I don't pay the scholarship for these 2 months.

C. I don't pay the scholarship for these 2 months but I can claim the unit cost for travel twice.

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Question 3.

A Doctorate student was granted a 15 months mobility. The amount of the participation costs that I can claim for his mobility is:

A. 4.000 EUR

B. 6.000 EUR

C. 8.000 EUR

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Question 4.

The mobility of a female Doctorate scholarship holder starts on 01/01/2017 and ends on 30/06/2018. The total of her subsistence rights (subsistence allowance, settling-in allowance and extra-allowance for females) is:

A. 18 instalments of monthly subsistence allowance

B. 19 instalments of monthly subsistence allowance

C. 21 instalments of monthly subsistence allowance

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Question 5.

The mobility of a female Doctorate scholarship holder starts on 01/01/2017 and ends on 30/06/2019. The total of her subsistence rights (subsistence allowance, settling in allowance and extra-allowance for females) is:

A. 32 instalments of subsistence allowance

B. 33 instalments of subsistence allowance

C. 34 instalments of subsistence allowance

The real cost of the return ticket for a grantee is 1.200 EUR but the unit cost for travel that I can claim for his mobility, according to the distance, is only 1.100 EUR. The unit cost for insurance is 75 EUR/month but the real cost is only 70 EUR/month, for all the scholarship holders. What should I do regarding the travel ticket?

A. I cancel the mobility of that student because the price of the ticket cannot be higher than the unit cost.

B. I inform the grantee that I will buy him only the incoming ticket and he has to buy himself the outgoing ticket.

C. I buy the ticket and I cover the difference from the insurance leftovers.

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Question 6.

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