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b) ICT Procurement lead in the Director’s staff. 

## 3.12. IT Procurement and Outsourcing of IT Work 

The overall framework for procurement activities is set by the EU Financial Regulation and Implementing Rules, the  ECHA Financial Regulation  and the  FRAMEWORK FOR COOPERATION on Procurement and Contract Management Directorate of Resources – Finance Unit (R1) and Directorate of Information Systems (DIR I) . 

In case of any unclear aspects regarding this area, the Information Systems Directorate ICT procurement function will provide support and instructions. 

## 3.12.1. Cost Accounting and activity / SECA Code Allocation 

All IT activities are responsible for taking care of proper cost accounting practices regarding their work according to given instructions –  this includes activity / SECA code allocation as instructed in Allocation of SECA Codes for IT Work . 

## Intangible fixed asset management 

Throughout the lifetime of the IT Investment, from the accounting point of view , the expenditure until approval of the first PID is considered a “research cost”, the expenditure incurred in the execution of a PID is considered an ”asset building cost”, and  expenditure incurred during operations and software maintenance work is considered a “running costs”. 

As soon as the PID is approved, a unique accounting code is associated to any of the to- be-built asset(s) stemming from the project (normally bespoke software applications or components). The “build cost” apportioned to that code is used to determine the capital value of the asset ( capitalisation ). 

To maintain conformance to financial regulation and principles of good accounting practice, it is important to classify actual expenditure correctly. 

The following table describes how the codes are managed per different work. 

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