All costs for equipment related to the administration of the project (e.g. PCs, portables, etc.); Communication costs (postage, fax, telephone, internet access, mailing, etc.); Infrastructure costs (rent, electricity, etc.) of the premises where the project is being carried out; Office supplies; Photocopies Note: An organisation that receives an operating grant from the EU budget cannot include indirect costs in their final statement of expenditure for an action grant for the period covered by the operating grant It is expected that the beneficiaries can provide copies of the following types of documents upon Agency’s request. No supporting documents need to be attached to the final report, but the Commission often requests to the coordinator/ beneficiary to provide sample of representative supporting documents from any given cost categories. The size of the sampling requested may represent up to a 100% of the costs declared. In case of a multi beneficiary project the sampling will include both costs incurred by the project coordinator and those incurred by the co beneficiaries. The documents must be the same as those which would be accepted by the beneficiaries' tax authorities and may include the documents described below in respect of individual cost categories. 5.2 Ineligible costs Under no circumstances can the following types of costs be considered as eligible: Return on capital; Debt and debt service charges; Provisions for losses or potential future liabilities (provisions for contractual and moral obligations, fines, financial penalties and legal costs); Interest owed; Doubtful debts; Exchange losses; Costs declared by the beneficiary and covered by another project or work programme receiving a European Union grant; Excessive or reckless expenditure; Expenses for travel to or from countries outside eligible countries, unless explicit prior authorisation is granted by the Agency; Contributions in kind. Costs which could be considered as eligible according to the criteria detailed under section 5.1 become ineligible if they are not supported by adequate supporting accounting documents (see also point 5.7 below). 5.3 Calculation of the final EU grant Please refer to Article II.25 of the grant agreement for more information on the calculation of the final grant. In short, the final grant is determined as follows: STEP 1: Declared expenditures from your financial report
All costs for equipment related to the administration of the project (e.g. PCs, portables, etc.); Communication costs (postage, fax, telephone, internet access, mailing, etc.); Infrastructure costs (rent, electricity, etc.) of the premises where the project is being carried out; Office supplies; Photocopies Note: An organisation that receives an operating grant from the EU budget cannot include indirect costs in their final statement of expenditure for an action grant for the period covered by the operating grant It is expected that the beneficiaries can provide copies of the following types of documents upon Agency’s request. No supporting documents need to be attached to the final report, but the Commission often requests to the coordinator/ beneficiary to provide sample of representative supporting documents from any given cost categories. The size of the sampling requested may represent up to a 100% of the costs declared. In case of a multi beneficiary project the sampling will include both costs incurred by the project coordinator and those incurred by the co beneficiaries. The documents must be the same as those which would be accepted by the beneficiaries' tax authorities and may include the documents described below in respect of individual cost categories. 5.2 Ineligible costs Under no circumstances can the following types of costs be considered as eligible: Return on capital; Debt and debt service charges; Provisions for losses or potential future liabilities (provisions for contractual and moral obligations, fines, financial penalties and legal costs); Interest owed; Doubtful debts; Exchange losses; Costs declared by the beneficiary and covered by another project or work programme receiving a European Union grant; Excessive or reckless expenditure; Expenses for travel to or from countries outside eligible countries, unless explicit prior authorisation is granted by the Agency; Contributions in kind. Costs which could be considered as eligible according to the criteria detailed under section 5.1 become ineligible if they are not supported by adequate supporting accounting documents (see also point 5.7 below). 5.3 Calculation of the final EU grant Please refer to Article II.25 of the grant agreement for more information on the calculation of the final grant. In short, the final grant is determined as follows: STEP 1: Declared expenditures from your financial report
project_handbook_.docx