Financial Rules and Guidelines for Project Budget Management

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Guidelines and rules for managing financial aspects of projects, including budget headings, staff costs, travel costs, and necessary documentation. Details on staff categories, eligible daily rates, and covered expenses. Emphasizes the importance of following local salary rates and contractual rules for remuneration.

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Financial Rules

Reference documents to be consulted regularly: Grant Agreement Consortium agreement Guidelines for the use of the grant Frequently Asked Questions http://eacea.ec.europa.eu/tempus For national partners: http://www.tempus.ac.rs/

Budget headings Staff costs (incl. replacement costs) Travel costs and Costs of stay Equipment Printing & Publishing Other costs Indirect costs Co-financing

STAFF COSTS Max 40% of the total eligible direct costs Co-financing is subject to the 40% limit Daily rates stated in project application should not be increased as they are just below maximum eligible rate Increase number of day s, not salary rate!!!

STAFF COSTS Staff categories: Manager Researcher/Teacher/Trainer Technical Administrative Maximum eligible daily rates for EU staff or Tempus partner country staff (in ) is given Local salary rates to be applied

STAFF COSTS Country Manager Researcher Technical Administrative Teacher/Trainer 412 389 273 197 UK 568 332 225 187 IT 130 107 83 61 SI 120 100 65 55 RS

To cover the costs of staff directly necessary for the achievement of the results and not covered by other sources: Administrative or academic tasks (3.1 Guidelines): Course development, maintenance of online courses/website, Language / IT courses, translation services, evaluation activities when performed by internal staff (if sub-contracted Other costs) Replacement costs for EU staff (3.3 of Guidelines) Purpose Staff costs should respect local salary rates and reflect the employing institution's usual policy reference daily rates: Guidelines/Annex 3. Contractual rules on remuneration. Maximum The beneficiary shall retain: For staff members: Staff Convention (Guidelines/Annex 1) For replacement of EU teaching staff: confirmation of engagement from EU institution and Staff Convention The beneficiary shall provide: documents (final report) if higher (Guidelines/Annex 3). Supporting documents Explanation & supporting are applied salary rates

TRAVEL COSTS & COSTS OF STAY Actual costs per person for: Travel costs Daily allowance Actual travel costs including visa fee and related obligatory insurance, travel insurance etc. Basic principle : the cheaper option

TRAVEL COSTS & COSTS OF STAY (Travel costs) Eligible travel costs Expenses for travel by private or company cars The price of a rail, bus or plane ticket Expenses for travel by private or company cars (whichever the cheaper option) will be refunded as a rate per km in accordance with the internal rules of the organization concerned up to a maximum of EUR 0.22 per km

TRAVEL COSTS & COSTS OF STAY (Cost of stay) Cover the daily allowance per person Expenses will be refunded with the internal rules of the organization concerned up to a maximum of the ceilings per person indicated at point 4.3.3 of the Guidelines must be respected

TRAVEL COSTS & COSTS OF STAY (Cost of stay) Maximum costs of stay per person:

To cover the costs of travel and subsistence allowances of staff for mobilities linked to: teaching/training assignments, retraining, update of courses, practical placements, short visits for coordination and planning, language training, dissemination visits. Purpose The budget for Travel Costs and Costs of Stay should: cover only actual travel costs (including visa fee and related obligatory insurance, travel insurance and cancellation costs if justified) cover the daily allowance: the ceilings per person indicated at point 4.3.3 of the Guidelines must be respected Travel for research activities is not allowed Contractual rules The beneficiary shall retain: a SIGNED & filled-in Individual Mobility Report for each mobility using the standard form (Guidelines, Annex 2) readable copies of travel tickets, invoices, boarding passes, receipts. Supporting documents The beneficiary is not requested to send any supporting documents with the Final report.

EQUIPMENT Only the purchase of equipment which is directly relevant to the objectives of the project can be considered as eligible expenditure. This could include books and periodicals, fax machines; photocopying machines; computers and peripherals, software; machines and equipment for teaching purposes; video-projectors (hardware) and video-presentations (software); television sets, installing/setting up of communication lines for internet connection/Skype; access to databases (libraries and electronic libraries outside the partnership); consumables required to ensure the smooth functioning of equipment; equipment maintenance, insurance, transport and installation costs.

EQUIPMENT Only for non EU partners For Serbian partners unique tender procedure is obligatory Requested tender procedure in Serbia will be conducted by University of Belgrade

To cover the costs of equipment directly relevant to the projects objectives (hardware and software), books, the costs for installing internet connection, for access to databases, for equipment insurance/transport/installation, for maintenance of equipment. Prior authorisation required for hire of equipment. Purpose The equipment must: be exclusively for PC universities included in the partnership (JP) be exclusively for PC universities/institutions/organisations included in the partnership (SM) Not public administration! be exempt from VAT and custom duties (they are not eligible) be recorded in the inventory of the institution where it is installed Total expenses for equipment cannot exceed the 30% ceiling (Co- financing is also subject to the 30% ceiling. Contractual rules The beneficiary shall retain: all invoices for all equipment declared costs proofs of tendering procedure (min. 3 quotations) for purchases above EUR 25,000 (no saucissonage !). The Beneficiary shall provide: Readable copies of invoices if the purchase is above EUR 25,000. The names of the firms consulted (min. 3) have to be indicated in the Financial statement (Final report). Supporting documents

Printing & Publishing Printing & Publishing budget heading can cover: paper and electronic productions (electronic form) design, development, establishment and maintenance of website (external subcontract) photocopying of teaching materials/documentation

Printing & Publishing Non eligible costs: General photocopying Internal staff costs (i.e. web updating, web maintenance, translation etc)

Printing & Publishing budget heading can cover: paper and electronic productions (electronic form) design, development, establishment and maintenance of website (external subcontract) photocopying of teaching materials/documentation General photocopying Indirect Costs Purpose Internal staff costs may not be covered by this budget heading (i.e. web updating and web maintenance), VAT ineligible. Contractual rules The beneficiary shall retain: all invoices (internal invoices to be issued for in-house printing and publishing) and subcontracts. The beneficiary shall provide: Copies of subcontracts and invoices if the contract or remuneration exceeds EUR 25,000 (3 quotation to be retained) The names of the firms consulted (min. 3) have to be indicated in the Financial statement (Final report). Supporting documents

Other costs Other costs budget heading can cover: Costs related to dissemination of information (advertising in media, promotional materials such as pen, bags, posters, etc.) Inter-project coaching (maximum of EUR 2,500) Bank charges (including bank guarantee charges where requested) External audit fees Costs of subcontracting for specific tasks Travel costs and costs of stay related to subcontracted service providers Hire of premises for dissemination events (prior EACEA authorisation needed).

Other costs budget heading can cover: Costs related to dissemination of information (advertising in media, promotional materials such as pen, bags, posters, etc.) Inter-project coaching (maximum of EUR 2,500) Bank charges (including bank guarantee charges where requested) External audit fees Costs of subcontracting for specific tasks Travel costs and costs of stay related to subcontracted service providers Hire of premises for dissemination events (prior EACEA authorisation needed). Purpose Contractual rules Ineligible costs: hospitality costs, costs related to the use of materials & equipment incurred by institutions when hosting students/ staff, registration fees for courses/conferences, exchange losses, VAT, etc. The beneficiary shall retain: invoices, subcontracts, mobility supp. docs., bank statements The beneficiary shall provide: Copies of subcontracts and invoices if the contract or remuneration exceeds EUR 25,000 (3 quotation to be retained) The names of the firms consulted (min. 3) have to be indicated in the Financial statement (Final report). Supporting documents

INDIRECT COSTS Indirect costs include: stationery, general photocopying, office supplies, postage and telecommunication costs directly related to the project. the cost of using internet and other computerized communication software Exception : the cost of installing an internet connection can be covered under equipment

INDIRECT COSTS The total amount for indirect costs is fixed at 7% of the total eligible direct costs. Formula accepted by Serbian Universities: Indirect costs per partner = No supporting documentation is required.

CO-FINANCING Costs equivalent to at least 10% of the total eligible costs and identified in the estimated budget of the action contained in Annex II as co-financing, must be financed from sources other than the European Union.

Summary table: supporting documents per budget headings Supporting documents To be submitted to project coordinator Budget heading To be submitted to EACA Staff Conventions for staff members For replacement costs, confirmation from the EU institution that the vacated role was filled for the period in question + Convention for each staff member filling the vacated role. Individual mobility reports and all copies of travel tickets, boarding passes, invoices, receipts. All invoices Three estimates / quotations for equipment purchases obtained by tender procedures Pictures of equipment Formal justification for higher salary rates I. Staff Costs II. Travel Costs & Costs of Stay None Copy of invoices for equipment with a total value above 25,000* III. Equipment

Summary table: supporting documents per budget headings Supporting documents Budget heading To be submitted to EACA To be submitted to project coordinator Copy of the sub-contract and invoice when a sub- contract is above 25,000* All invoices Sub-contracts and invoices for external staff For all sub-contract, docs on the tendering procedure (min 3 quotations). IV. Printing & Publishing All invoices, bank statements Sub-contracts, invoices and travel supporting documents for external staff For all sub-contract docs on the tendering procedure (min 3 quotations). Copy of the sub-contract and invoice when a sub- contract is above 25,000* V. Other Costs None, but should be identifiable and justifiable (Art. II.14.3) VI. Indirect Costs None

Supporting documents - Requested for Serbian partners (1) SERBIAN partners 1. Ugovori o autorskom honoraru (pojedina no po autorima) 2. OPJ obrasci za svaki obra un sa dokazom da su predati poreskoj upravi 3. Izvodi koji dokazuju da su ispla eni honorari i pripadaju i porezi Ugovori o Autorskom honoraru Staff STAFF convention 1. Rekapitulacija zarade za u esnike projekta ije se zarade priznaju kao tro ak projekta 2. Izvodi koji dokazuju isplatu neto zarada kao i pripadaju ih poreza i doprinosa 3. OPJ obrasci za svaku isplatu 4. OD obrasci za svaku isplatu Ugovori o delu 1. Putni nalozi 2. Obra uni tro kova po slu benom putu 3. Sve fakture koje se odnose na putni nalog(putarine, hotelski ra uni, karte za prevoz, boravak na terenu, kotizacije za seminare/kongrese, dnevnice) 4. Dokazi pla anja i akontacije po kona nom obra unu (izvodi banaka i blagajni ki izve taji) 5. Ra uni koji nisu obuhva eni putnim nalozima i izvodi koji dokazuju njihova pla anja (avio karte, hotelski ra uni...) TRAVEL COSTS AND COSTS OF STAY IMR / individual mobility report/ Putni tro kovi

Supporting documents - Requested for Serbian partners (2) - all invoices for all equipment declared costs - proofs of tendering procedure 1. Dokumentacija koja dokazuje postupak javne nabavke 2. Fakture dobavlja a* 3. Izvodi koji dokumentuju isplatu dobavlja ima * priznaje se samo vrednost usluge, bez PDV-a EQUIPMENT Nabavka opreme Invoice for printing and publishing 1. Dokumentacija koja dokazuje postupak javne nabavke 2. Fakture dobavlja a* 3. Izvodi koji dokumentuju isplatu dobavlja ima * priznaje se samo vrednost usluge, bez PDV-a Tro kovi tampe PRINTING AND PUBLISHING All Invoices Ostali tro kovi 1. Fakture dobavlja a 2. Izvodi koji dokazuju isplate faktura OTHER COSTS

The following costs are considered ineligible: return on capital; debt and debt service charges; provisions for losses or potential future liabilities; interest owed; doubtful debts; exchange losses; VAT costs declared by a beneficiary and covered by another action or work programme receiving a European Union grant; equipment such as: furniture, motor vehicles of any kind, equipment for research and development purposes, telephones, mobile phones, alarm systems and anti-theft systems; hospitality costs; costs related to the use of materials (computer, laboratory, library, etc.) incurred by universities, institutions, industries or companies when hosting staff; registration fees for courses, seminars, symposia, conferences, congresses; costs linked to the purchase of real estate;

Be aware Do not assume that all activities in your project application are automatically eligible. Before implementing any activity, please check first that the activities indicated in your project proposal are. An Audit Report on the action's financial statement and underlying accounts must be submitted for grants > 750,000

Be aware Any conversion of actual costs into euros shall be made by the beneficiary at the monthly accounting rate established by the Commission and published on its website http://ec.europa.eu/budget/inforeuro applicable on the month of the first pre-financing until the second pre-financing is received, after which the rate of the month of the second pre- financing must be applied Dates of validity Currency Rate

REQUESTED DOCUMENTS

Staff Costs

INDIVIDUAL MOBILITY REPORT for travel costs and costs of stay Ref. No . . Tempus Project No. . . The reference number must correspond to the progressive numbering indicated in the financial statements in the final report To be completed by each recipient of a mobility grant (Tempus grant and co-financing). To be returned to the co-ordinator togetherwith readable copies of all travel tickets, boarding passes and other supporting documents. PERSONAL DATA Surname: ......................................................................... Forename: ...................................................................... Gender: .............................. Nationality: ....................... Home institution: ...................................................................................................................................................... Staff position/student year of study at home institution: .......................................................................................... Host institution(s): .................................................................................................................................................... TYPE OF ACTIVITY FOR WHICH GRANT WAS RECEIVED Tick as appropriate. If activities were combined, please list them in order of priority STAFF Teaching/training assignment of staff Retraining/update activity for staff Practical placement Development of academic activities Short visit for coordination, planning and quality control Short intensive course Dissemination visit TRAVEL COSTS AND COSTS OF STAY (Tempus grant and co-financing) Annex 2 Travel costs and costs of stay STUDENTS Study period Practical placement Short intensive course Student representation Amount in EUR Costs of Stay (amount received by the recipient of the mobility grant) Travel Costs TOTAL TRAVEL AND COSTS OF STAY (Tempus grant and co- financing) Please specify in the financial tables in the Final Report the amount declared paid by Tempus and/or co-financed. PERIOD SPENT ABROAD: (no. of days) (dd/mm/yy) (dd/mm/yy) From: To: Duration in days: DESCRIPTION OF ACTIVITY PERFORMED Please give a brief description of the activities performed during the mobility. SIGNATURE OF THE RECIPIENT (date and sign here as proof of receipt) I hereby declare that I have been reimbursed for the above-mentioned mobility. Date: Signature:

Travel costs and costs of stay o Boarding Pass for travel by plane most important document o Invoices for air plane tickets (electronic reservations) o Other transportation ticket s and bill s o Hotel bill s ( not obligatory)