Lifelong Learning Programme
Lifelong Learning Programme
Application Form – Annex 1
National Teams of Bologna Experts
Period 2011 – 2013
Lifelong Learning Programme - National Teams of Bologna Experts 2011 – 2013
Application Form – Annex 1
Page 1 of 9
Annex 1: Explanatory note on the budget
A. Introduction
This note provides information to applicants concerning the financial procedure and the rules for eligibility of
costs and guidance on how to complete the project Budget using the Excel tables.
B. Financial procedure
1. Presentation of financial data by the Applicant
For the presentation of the budget, a distinction is made between the following main headings of
expenditure (see section D below for details):
1. National Agency staff costs1
2. National Agency travel and subsistence costs
3. Bologna Experts: daily rates, travel and subsistence for participating in national and international seminars
4. Bologna Experts/ECTS label holders: daily rates, travel and subsistence for the ECTS – DS label and the
promotion of Category II activities
5. Equipment and materials
6. Sub-contacting, consultancy and other external services
7. Conferences and seminars
8. Other direct costs
2. Financial analysis of proposals
The budget proposed by the LLP National Agency is analysed by the Executive Agency in order to:
a)
b)
c)
d)
e)
assess whether it is consistent with the proposed project and sufficiently clear and detailed;
assess whether the proposed budget is appropriate for achieving the concrete objectives / results of
the project;
eliminate any item of expenditure which cannot be accepted according to the rules on eligible
expenditure;
propose, if necessary, a downward revision of some items of expenditure, where these are
considered excessive compared to the nature of the project and/or to the volume of work to be
implemented in order to achieve the planned results;
recommend, if necessary, a reallocation of some items of expenditure, where these are considered
not appropriate under a given budget heading.
At the end of this analysis, an approved budget for the project is drawn up by the Executive Agency. If the
proposed budget is realistic and acceptable in relation to EU rules on grants, the proposed budget and the
approved budget will be identical, and the EU grant may be the same as the amount requested by the
applicant. In most cases, however, the analysis is likely to result in reductions.
1
Daily rates for Bologna Experts should be based on Staff category 2 ("Researcher, Teacher, Trainer"), as indicated in Appendix A
Lifelong Learning Programme - National Teams of Bologna Experts 2011 – 2013
Application Form – Annex 1
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3. Calculation of the Bologna Experts grant
Once the approved project budget has been defined, the grant to be awarded is calculated on the following
basis:
 the total grant may not exceed the amount requested by the applicant;
 the total grant may not exceed 90% of total eligible costs of the overall project budget;
 the policy for awarding grants in the invitation to submit;
 the available budget for the action.
C. Rules on eligibility of costs
1. Eligible costs
The general context, nature and amount of expenditure will be considered when assessing eligibility.
To be considered as eligible project costs, costs must satisfy the following general criteria:
– they must be connected with the project (i.e. relevant for the action and be directly connected with
execution of the project in accordance with the activity plan) and included in the estimated project
budget;
– they must be necessary for the performance of the project ;
– they must be reasonable and justified and they must accord with the principles of sound financial
management, in particular in terms of value for money and cost-effectiveness;
– they must be incurred during the lifetime of the project as defined in the agreement;
– they must actually be incurred by the beneficiary and be recorded in the National Agency’s accounts
in accordance with the applicable accounting principles and be declared in accordance with the
requirements of the applicable tax and social legislation;
– they must be identifiable and verifiable and be backed up by original supporting documents;
– they must relate to activities involving the eligible countries in the Lifelong Learning Programme.
Any costs relating to activities undertaken outside these countries or by organisations that are not
registered in an eligible country are not eligible unless they are necessary for the completion of the
action and duly justified in the application form and in the report, and/or agreed in advance with
the Agency through an exchange of letters.
The applicant's internal accounting and auditing procedures must permit direct reconciliation of the costs
and revenue declared in respect of the project with the corresponding accounting statements and supporting
documents. For scales of unit costs, this implies that the "number of units" must be recorded in appropriate
documents (i.e. time sheets, presence lists, etc.).
Where national taxation and accounting rules do not require an invoice, an accounting document of
equivalent value means any document produced in order to prove that the accounting entry is accurate and
complies with the applicable accounting law.
Lifelong Learning Programme - National Teams of Bologna Experts 2011 – 2013
Application Form – Annex 1
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2. Non-eligible costs
The following items of costs are not eligible and should therefore not be included under any headings in the
Budget:
- contributions in kind;
- 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;
- VAT, unless the applicant can show that he is unable to recover it;
- costs declared by the applicant and covered by another action or work programme receiving an EU
grant;
- excessive or reckless expenditure;
- purchase of capital assets;
- in the case of rental or leasing of equipment, the cost of any buy-out option at the end of the lease or
rental period;
- costs associated with the preparation of the application for the Lifelong Learning Programme;
- costs of opening and operating bank accounts (costs of transferring funds are eligible));
- costs incurred in relation to any document required to be submitted with the application (audit reports,
etc.);
- indirect costs (overheads).
In particular, the National Agency will take care to avoid dual funding, i.e. both as an activity supported
under the Operating grant of the National Agency concerned, and as an activity supported under the present
invitation. Similarly, there may be no duplicate funding of staff costs already covered by the Operating grant.
D. Principles applied to the different categories of expenditure
1. Staff costs
Staff costs refer to any payment made to a person attached to the contracting organisation or working on a
regular or recurrent basis for the project (regardless of his or her status). Unit costs may not exceed the
normal costs for the staff category in question in the country concerned. Staff costs that are already
included in the Operating grant or in any other EU funding are not eligible. Staff costs will be calculated on
the basis of the actual daily salary/fees of the employee/interim staff, multiplied by the number of days to be
spent on the project. This calculation may include, if necessary, all the normal charges paid by the employer,
such as social security contributions and related costs, but must exclude any bonus, incentive and profitsharing arrangements or running costs.
Staff costs must be broken down into four categories:




Staff
Staff
Staff
Staff
category
category
category
category
1
2
3
4
Manager
Researcher, Teacher, Trainer
Technical
Administrative
The amounts in Appendix A are maximum ceilings. The applicant is requested to take into account the real
staff costs in his/her country, as well as the non profit making principle which applies to EU grants and use
the table in Appendix A to calculate the maximum amounts in the country concerned.
If it is planned to employ or hire the services of persons, whose costs exceed the maximum amounts
expressed herein, the necessary explanations, as well as evidences should be provided when submitting the
application.
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Application Form – Annex 1
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Daily rates for Bologna Experts should be based on Staff category 2 ("Researcher, Teacher,
Trainer") as indicated in Appendix A and in the excel tables.
The National Agencies can budget their staff costs up to a maximum of 15% of the total eligible
project budget or 10.000 € whichever is the larger.
2. Travel and subsistence costs
2.1. Travel costs
(1)
(2)
(3)
(4)
(5)
Travel costs for staff and Bologna Experts (and ECTS label holders) taking part in the action are
considered, provided that they are in line with the National Agency usual practices on travel costs;
Costs may be claimed only for journeys directly connected to specific and clearly identifiable
project-related activities. For information on charging Travel Costs for non-staff members please
refer to Section ‘Other direct costs’ and ‘Costs of subcontracting, consultancy and other external
services’;
Reimbursement is based on real costs, independent of the means of travel chosen (rail, bus, taxi,
plane, private car). The beneficiaries are required to use the cheapest means of travel (e.g. use
Apex tickets for air travel and take advantage of reduced fares, where this is not the case then a full
explanation should be provided);
The travel cost for a journey should include all costs and all means for travel from the point of origin
to the point of destination (and vice versa) and may include visa fees, travel insurance and
cancellation costs;
Expenses for car travel, where substantiated and where the price is not excessive, will be refunded
as follows:
 for private vehicles (personal or company cars): on the basis of the corresponding first class rail
(or economy air2) fare - the price (see point (3) above) of only one ticket shall be reimbursed,
even where several people are travelling in the same vehicle;
 for hire cars (maximum category B or equivalent) or taxis: the actual cost where this is not
excessive compared with other means of travel (also taking account of any influencing factors
i.e. time, excessive luggage). Reimbursement takes place independently of the number of
people travelling in the same vehicle;
 only in exceptional and duly substantiated cases, where the above can not to be applied, a ‘rate
per mile/km’ up to a max of € 0.22, in accordance with the internal rules of the National Agency,
will be considered.
Travel costs incurred outside the countries participating in the LLP programme are not eligible, unless explicit
prior authorisation is granted by the Executive Agency.
2.2. Subsistence costs
(1)
(2)
(3)
(4)
2
Subsistence costs for staff and Bologna Experts (and ECTS label holders) taking part in the action
are considered. The budget should be based on real daily subsistence rates, which cannot exceed
the maximum rate indicated in Appendix B. Any surplus will be considered as ineligible. The rate to
be applied is the one from the destination country, i.e. where accommodation costs are incurred;
Costs may be claimed only for journeys directly connected to specific and clearly identifiable
project-related activities. For information on charging Subsistence Costs for non-staff members
please refer to Section ‘Other direct costs’ and ‘Costs of subcontracting, consultancy and other
external services’;
Reimbursement is based on the existing internal rules of the National Agency, which may be on an
actual cost (reimbursement of receipts) or daily allowance basis;
Subsistence rates cover accommodation, meals and all local travel costs (but not local travel costs
incurred to travel from point of origin to point of destination, see point 2.1. point (4)). In calculating
the number of days for which to apply the Daily Subsistence Rate it should be noted that a FULL day
normally includes an overnight stay. In duly substantiated cases, a full day’s allowance without an
Only in situations where a train journey cannot be priced (i.e. no appropriate route or service exists).
Lifelong Learning Programme - National Teams of Bologna Experts 2011 – 2013
Application Form – Annex 1
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(5)
overnight stay may be allowed with a pro rata reduction for accommodation (maximum costs limited
to 50% of the ceiling);
A pro rata reduction must be applied if accommodation, meals and local travel costs are provided for
by a third party.
Within these limits, subsistence expenses may be reimbursed on an actual or daily allowance basis.
However, if the internal regulations of the National Agency making the journey impose a lower limit than the
amounts in the above table, this lower amount must be used.
3. Costs related to equipment and materials
(1)
(2)
(3)
(4)
Purchase, rent or lease of equipment (new or second-hand), including the installation, maintenance
and insurance costs, is considered, only when specific and necessary for achieving the goals of the
project/action. Proposed equipment costs must always be duly justified. The rules for
procurement apply (see point 4 below);
The purchase cost of equipment and materials is considered, provided that it is written off in
accordance with the tax and accounting rules applicable to the National Agency and generally
accepted for items of the same kind. Only the portion of the equipment's depreciation corresponding
to the duration of the action and the rate of actual use for the purposes of the action may be taken
into account. If the nature and/or the context of its use justify different treatment, this should be
duly justified;
All equipment and materials related to the administration of the project (i.e. PCs, laptops, etc.) are
not eligible;
The total cost for equipment and materials may not be more than 10% of the total eligible cost
of the project.
4. Cost of subcontracting, consultancy and other external services
Any amount paid to an outside body, organisation or individual3 which carries out specific and limited
work for the project through procurement contracts, shall be charged to the heading “Subcontracting,
consultancy and other external services". Work such as translation, interpretation and printing, is considered
as subcontracting costs.
Such expenditure may only be allowed if the staffs of the contracting organisation do not have the skills
required for the performance of the work concerned.
The applicant shall award the contract to the tender offering best value for money, that is to say, to the
tender offering the best price-quality ratio, in compliance with the principles of transparency and equal
treatment for potential contractors, care being taken to avoid any conflict of interests.
The following specific rules with regard to procurement apply:
 Contracts with a value up to €12.500 can be paid simply on presentation of an invoice;
 Contracts with a value between more than €12.500 and €25.000 are subject to a procedure
involving at least three tenderers;
 Contracts between more than €25.000 and €60.000 are subject to a procedure involving at least five
tenderers;
 For contracts of a value over €60.000, national rules with regard to procurement apply.
None of the basic activities of the project may be subcontracted. For this reason, the beneficiary
may not subcontract the management and general administration of the project.
3
This refers to individuals who may be self-employed i.e. who are responsible for their own social security or social contributions,
pensions and taxes. National legislation on the definition of these individuals can vary and should always be considered.
Lifelong Learning Programme - National Teams of Bologna Experts 2011 – 2013
Application Form – Annex 1
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If the beneficiary calls on the services of an outside expert (i.e. a person not on the payroll of the
contracting organisation) as a consultant, the costs will be eligible subject to the conditions mentioned above
and provided that they are strictly necessary for the performance of the project and are reasonable in
amount. . All the costs directly connected with sub-contracting must be declared under the subcontracting
budget heading whatever the nature of the costs concerned (e.g. staff costs plus travel costs, etc.).
The total amount devoted to subcontracting, consultancy and other external services may not exceed 30%
of the total eligible cost of the project.
For translations, only expenditure directly related to translations from and into the official languages of the
countries formally participating in the Lifelong Learning programme will be accepted, unless explicit prior
authorisation is granted by the Executive Agency. Translation costs may not be higher than the market
prices in the country where the translation is done.
5. Other direct costs
Other direct costs, not covered by those indicated above, may be allowed, provided they are:




necessary for the performance of the project;
reasonable in amount;
fully documented and clearly itemised in the application;
not indicated under another heading or item of expenditure.
Other direct costs are reimbursed on the basis of real costs.
Specific items of expenditure eligible under this heading include:



bank transfer and exchange costs (but excluding exchange losses) relating to receipts and payments
for eligible expenditure under the project.
costs incurred in producing, translating and publishing documents, when those activities are
performed by the contracting organisation;
communication costs (e.g. connection to the Internet) in duly justified cases for projects where
activities require very intensive use of communications.
Lifelong Learning Programme - National Teams of Bologna Experts 2011 – 2013
Application Form – Annex 1
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APPENDIX A
Maximum eligible daily rates (in EUR) for Staff costs
(As presented in the Lifelong Learning Programme call for proposals 2011 Guide - Part I – General
Provisions, Table 5a)
STAFF
costs ceilings
Country
Description
Country
Code
Manager
Researcher
Teacher
Trainer
Technical
Administrative
Belgique/Belgie - BE
BE
380
325
263
205
Bulgaria- BG
BG
84
75
58
39
Ceska Republika - CZ
CZ
138
138
100
72
Danmark - DK
DK
497
425
346
271
Deutschland - DE
DE
356
309
248
191
Eesti - EE
EE
102
94
66
46
Ellas - EL
EL
280
239
196
152
Espana -ES
ES
287
258
198
139
France - FR
FR
423
358
234
179
Ireland - IE
IE
386
336
280
205
Italia - IT
IT
568
332
225
187
Kypros - CY
CY
335
294
182
124
Latvija - LV
LV
101
82
65
44
Lithuania - LT
LT
90
77
59
41
Luxembourg - LU
LU
508
436
353
275
Magyarorszag - HU
HU
123
108
81
46
Malta - MT
MT
136
123
96
68
Nederland - NL
NL
388
339
269
211
Oesterreich - AT
AT
420
324
241
199
Polska - PL
PL
130
107
83
61
Portugal - PT
PT
182
160
118
78
Rumania- RO
RO
155
119
93
59
Slovenija -SI
SI
252
227
183
115
Slovensko -SK
SK
151
122
108
88
Suomi - FI
FI
374
268
221
185
Sverige - SE
SE
443
379
312
240
United Kingdom - UK
GB
412
389
273
197
Island - IS
IS
460
419
361
232
Liechtenstein - LI
LI
414
339
263
208
Norge - NO
NO
529
459
375
283
Turkey - TR
TR
176
112
74
47
Croatia - HR
HR
266
240
193
121
CH
392
322
249
198
Switzerland - CH
Lifelong Learning Programme - National Teams of Bologna Experts 2011 – 2013
Application Form – Annex 1
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APPENDIX B
Maximum eligible daily rates (in EUR) for Subsistence costs
(As presented in the Lifelong Learning Programme call for proposals 2011 Guide - Part I – General
Provisions, Table 5b)
SUBSISTENCE
ceilings
Country
Description
Country
Code
Belgique/Belgie - BE
BE
232
Bulgaria- BG
BG
227
Ceska Republika - CZ
CZ
230
Danmark - DK
DK
270
Deutschland - DE
DE
208
Eesti - EE
EE
181
Ellas - EL
EL
222
Espana -ES
ES
212
France - FR
FR
245
Ireland - IE
IE
254
Italia - IT
IT
230
Kypros - CY
CY
238
Latvija - LV
LV
211
Lithuania - LT
LT
183
Luxembourg - LU
LU
237
Magyarorszag - HU
HU
222
Malta - MT
MT
205
Nederland - NL
NL
263
Oesterreich - AT
AT
225
Polska - PL
PL
217
Portugal - PT
PT
204
Rumania- RO
RO
222
Slovenija -SI
SI
180
Slovensko -SK
SK
205
Suomi - FI
FI
244
Sverige - SE
SE
257
United Kingdom - UK
GB
276
Island - IS
IS
245
Liechtenstein - LI
LI
175
Norge - NO
NO
220
Turkey - TR
TR
220
Croatia - HR
HR
222
Switzerland - CH
CH
254
Daily rate
Lifelong Learning Programme - National Teams of Bologna Experts 2011 – 2013
Application Form – Annex 1
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