Financial Rules
Reference documents
to be consulted regularly:
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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
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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
UK
412
389
273
197
IT
568
332
225
187
SI
130
107
83
61
RS
120
100
65
55
Purpose
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)
Contractual
rules
Staff costs should respect local salary rates and reflect the
employing institution's usual policy on remuneration. Maximum
reference daily rates: Guidelines/Annex 3.
Supporting
documents
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: Explanation
&
supporting
documents (final report) if higher salary rates are applied
(Guidelines/Annex 3).
TRAVEL COST’S & COST’S 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 COST’S & COST’S 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 COST’S & COST’S 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 COST’S & COST’S OF STAY
(Cost of stay)
Maximum costs of stay per person:
Purpose
Contractual
rules
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.
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
Supporting
documents
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.
The beneficiary is not requested to send any supporting documents
with the Final report.
EQUIPMENT
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Only the purchase of equipment which is directly relevant to the
objectives of the project can be considered as eligible expenditure.
This could include
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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
Purpose
To cover the costs of equipment directly relevant to the project’s 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.
Contractual
rules
Supporting
documents
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 (Cofinancing is also subject to the 30% ceiling.
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).
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)
Purpose
Contractual
rules
Supporting
documents
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
Internal staff costs may not be covered by this budget
heading (i.e. web updating and web maintenance), VAT
ineligible.
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).
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).
Purpose
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).
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.
Supporting
documents
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).
INDIRECT COSTS
• Indirect costs include:
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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
Budget heading
I. Staff Costs
Formal
justification for
higher salary rates
II. Travel Costs
& Costs of Stay
None

III. Equipment
To be submitted to project coordinator
To be submitted to
EACA
Copy of invoices for
equipment with a
total value above
€ 25,000*


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
Summary table: supporting
documents per budget headings
Supporting documents
Budget heading
To be submitted to
EACA
To be submitted to project coordinator
IV. Printing &
Publishing
Copy of the sub-contract
and invoice when a subcontract 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).
V. Other Costs
Copy of the sub-contract
and invoice when a subcontract is above
€ 25,000*
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).
None
None, but should be identifiable and justifiable (Art.
II.14.3)
VI. Indirect Costs
Supporting documents Requested for Serbian partners (1)
SERBIAN partners
STAFF
TRAVEL
COSTS AND
COSTS OF
STAY
Ugovori o
Autorskom
honoraru
1. Ugovori o autorskom honoraru (pojedinačno po
autorima)
2. OPJ obrasci za svaki obračun sa dokazom da su
predati poreskoj upravi
3. Izvodi koji dokazuju da su isplaćeni honorari i
pripadajući porezi
Ugovori o delu
1. Rekapitulacija zarade za učesnike projekta čije se
zarade priznaju kao trošak projekta
2. Izvodi koji dokazuju isplatu neto zarada kao i
pripadajućih poreza i doprinosa
3. OPJ obrasci za svaku isplatu
4. OD obrasci za svaku isplatu
Putni troškovi
1. Putni nalozi
2. Obračuni troškova po službenom putu
3. Sve fakture koje se odnose na putni nalog(putarine,
hotelski računi, karte za prevoz, boravak na
terenu, kotizacije za seminare/kongrese,
dnevnice)
4. Dokazi plaćanja – i akontacije po konačnom
obračunu (izvodi banaka i blagajnički izveštaji)
5. Računi koji nisu obuhvaćeni putnim nalozima i
izvodi koji dokazuju njihova plaćanja (avio karte,
hotelski računi...)
Staff
convention
IMR / individual
mobility report/
Supporting documents - Requested for
Serbian partners (2)
- all invoices for all
equipment declared
costs
- proofs of tendering
procedure
EQUIPMENT
1. Dokumentacija koja dokazuje postupak javne
nabavke
2. Fakture dobavljača*
3. Izvodi koji dokumentuju isplatu dobavljačima
* priznaje se samo vrednost usluge, bez PDV-a
Nabavka opreme
Invoice for printing
and publishing
Troškovi štampe
1. Dokumentacija koja dokazuje postupak javne
nabavke
2. Fakture dobavljača*
3. Izvodi koji dokumentuju isplatu dobavljačima
* priznaje se samo vrednost usluge, bez PDV-a
All Invoices
Ostali troškovi
1. Fakture dobavljača
2. Izvodi koji dokazuju isplate faktura
PRINTING
AND
PUBLISHING
OTHER
COSTS
The following costs are considered
ineligible:
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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 prefinancing 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. ………….……………….……
Annex 2
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 together with 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): ....................................................................................................................................................
Travel costs
and costs of
stay
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
STUDENTS
Study period
Practical placement
Short intensive course
Student representation
TRAVEL COSTS AND COSTS OF STAY (Tempus grant and co-financing)

Costs of Stay (amount received by the recipient of the mobility grant)

Travel Costs
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TOTAL TRAVEL AND COSTS OF STAY (Tempus grant and cofinancing)
Amount in EUR
Please specify in the financial tables in the Final Report the amount declared
paid by Tempus and/or co-financed.
PERIOD SPENT ABROAD:
(dd/mm/yy)
From:
(dd/mm/yy)
To:
(no. of days)
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)
Thank You For Your
Attention!!!
Msc. Marija Šola
International Relation Office,
University of Belgrade
Marija.sola@rect.bg.ac.rs