1. www.europeanschoolnet.org - www.eun.org Special Education Needs (SEN) Network Administrative and Financial Aspects

2. www.europeanschoolnet.org - www.eun.org Table of Contents Project Key Facts Work Flow Rules and conditions Multi-beneficiary project –Role of EUN –Role of Partners Guidelines for Administrative and Financial Management and Reporting Eligibility of Costs Exchange Rate

3. www.europeanschoolnet.org - www.eun.org Project Key Facts Duration: 01.12.2011 – 30.11.2014 (36 months) Total Budget: € 598,544.00 Total Funding 75%: € 448,908.00 Reporting to the EC: –Progress Report: by 30.06.2013 –Final Report: by 31.01.2015

4. www.europeanschoolnet.org - www.eun.org Rules and Conditions Agreement between the EACEA and the Beneficiary: Special Conditions General Conditions + Annexes ----------------------------- Grant agreement Rights and obligations of both parties

5. www.europeanschoolnet.org - www.eun.org The Role of EUN as Coordinator Sole recipient of payment Take charge of technical, financial and administrative coordination of the project Responsible for collecting all necessary financial supporting documents including accounting documents of co- beneficiaries for financial reports in case of audit/checks Distribute the funds Act as an Intermediary between the partners and the EC

6. www.europeanschoolnet.org - www.eun.org Role of Partners Inform the beneficiary of any modifications to individual budget Forward accurate and complete cost statements to the coordinator Provide the coordinator with all necessary documents in the event of audits, checks or evaluations, including signed copies of sub- contracts.

7. www.europeanschoolnet.org - www.eun.org Administrative and Financial Management and Reporting Key documents for financial reporting: Grant Agreement Project handbook Reporting templates Amendment requests Can be accessed at: http://eacea.ec.europa.eu/llp/beneficiaries/201 1/reporting_lifelong_learning_2011_en.php

8. www.europeanschoolnet.org - www.eun.org Eligibility of Costs Eligible costs… –Must relate to activities involving Eligible Countries of the LLP – they must be incurred by members of the partnership –they must be connected with the project –they must be foreseen in the budget and incurred during the lifetime of the project –they must be reasonable and justified and they must accord with the principles of sound financial management –they must be identifiable and verifiable and in accordance to accounting standards Non-eligible costs… –Any costs that are considered ineligible (return on capital, debt charges, exchange losses, contributions in kind…etc.) Explicitly stated in Grant Agreement – Article II.14 Under Sections 2.1 & 2.2 of the Project handbook

9. www.europeanschoolnet.org - www.eun.org Eligibility of Costs Staff Costs statutory or temporary staff based on real daily staff cost rates Shall be calculated on the hourly, daily, monthly gross cost multiplied by the number of hours, days or months worked on the project (recorded e.g. through time sheets) rates cannot exceed the maximum rates published in the LLP Guide 2011 (Part I-General Provisions, http://ec.europa.eu/education/llp/doc/call11/part1_en.pdf, Table 5a, page 45) Any surplus will be considered as ineligible. http://ec.europa.eu/education/llp/doc/call11/part1_en.pdf

10. www.europeanschoolnet.org - www.eun.org Eligibility of Costs Travel and Subsistence Costs Travel costs to non LLP countries are not eligible, unless authorized by the Agency Subsistence costs (accommodation, meals, local travels) to be based either on actual costs or fixed rates, in both cases maximum daily rates apply Examples of ineligible expenses: subsistence costs too high, lack of supporting documents (invoices, boarding cards, tickets…etc.), miscalculation of length of journeys

11. www.europeanschoolnet.org - www.eun.org Eligibility of Costs Subcontracting costs Total costs for subcontracting may not exceed 30% of the total eligible direct costs of the project The following specific rules with regard to procurement apply: –contracts with a value below or equal to EUR 12.500 can be paid simply on presentation of an invoice; –Contracts with a value between EUR 12.500 and EUR 25.000 are subject to a procedure involving at least three tenderers; –Contracts with a value between more than EUR 25.000 and EUR 60.000 are subject to a procedure involving at least five tenderers; You must be able to prove that you have requested offers from the minimum number of contractors specified above. For contracts of a value over € 60.000, national rules with regard to procurement apply.

12. www.europeanschoolnet.org - www.eun.org Eligibility of Costs Other costs Costs which are not covered by the other categories Travel and subsistence costs of third parties Examples include: one-off costs for press releases and publicity, purchase of copyrights and other Intellectual Property Rights, purchase of information materials (books, studies and electronic data), conference fees; meeting registration costs; rental of exhibition space, etc. All costs related to the administration of the project e.g. consumables, supplies, photocopying costs, telephone costs, internet access, paper, etc., are covered by indirect costs.

13. www.europeanschoolnet.org - www.eun.org Eligibility of Costs Indirect costs Flat rate amount set at a maximum of 7% of the total eligible direct costs Not identifiable as specific costs directly linked to performance of project – Overhead costs Do not have to be detailed in the Progress reports to EC Examples : –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.

14. www.europeanschoolnet.org - www.eun.org Exchange Rate Conversion of the actual costs incurred into EURO According to the monthly accounting rate provided by the Commission: http://ec.europa.eu/budget/inforeuro/