1. 14.11.2005SOCRATES PROGRAMME ADMINISTRATIVE AND FINANCIAL HANDBOOK FOR BENEFICIARIES Selection 2005

2. 14.11.2005 SOCRATES PROGRAMME Ineligible costs expenditure incurred before or after the period of eligibility expenditure already funded by another source, in particular by other Community funds excessive or reckless expenditure expenses for travel to/from countries other than those eligible to participate in the Programme, unless explicit prior written authorisation is granted by the Commission.

3. 14.11.2005 SOCRATES PROGRAMME Principles applied to the different categories and types of costs Type of costsRequested ( € )Approved ( € ) 1. Staff costs 206512,00165543,00 2. Direct costs 2.1 - Travel and subsistence38014,00 2.2 - Equipment and materials 15700,00 2.3 - Sub-contracting, consultancy and other external services 11100,00 2.4 – Other costs8300,00 Subtotal for Direct costs 73114,00 3. General costs 21060,0017963,00 TOTAL 300686,00256620,00

4. 14.11.2005 SOCRATES PROGRAMME Staff costs Calculated on the basis of the hourly/daily/monthly gross cost of the employee concerned, multiplied by the number of hours/days/months spent on the project. Include all the normal charges paid by the employer, such as employer’s social security contributions and related costs. Beneficiary and partners shall keep a full and accurate record of each of their employees that has worked on the project

5. 14.11.2005 SOCRATES PROGRAMME Staff costs record for the employee name and role in the project the normal hourly/daily/monthly gross rate of the employee the normal costs and charges paid by the employer the amount of time spent on the project the amount of the money actually paid to the employee the personnel register reference for the employee concerned This record must be signed by both the employee and the employer

6. 14.11.2005 SOCRATES PROGRAMME Documents required from the beneficiary : original and dated; from the partners : certified copies of the original. The Commission reserves the right to have originals made available to it at any time.

7. 14.11.2005 SOCRATES PROGRAMME Staff costs Documents required bank statements, employment contracts, etc. copies of the payslips of the employees or a statement from the Financial or Personnel Department  detailing all the persons which have worked on the project  with the total amounts paid to each person during the period of the project, in order to be able to justify the time that has been spent on the project and, as a consequence the partnership’s contribution. Employer’s costs must be separately detailed.

8. 14.11.2005 SOCRATES PROGRAMME Travel costs eligible only when they are directly related to the project and concern activities rail travel - for journeys of up to 400 km air travel - for journeys > 400 km by car:  private car or taxi: the cost of one equivalent first class rail fare (regardless of how many people are travelling in the car);  hire car (class A except where >2 persons are travelling, => class B may be used): the actual costs shall be applied (including petrol).  However, a hired car may only be used if no other suitable transport is available.

9. 14.11.2005 SOCRATES PROGRAMME Travel costs Documents required train travel: original tickets; air travel: original (electronic) tickets or boarding passes; travel in a private vehicle: statement from the rail company or airline confirming the train or air fare for the journey; travel in a hired vehicle: invoice; taxi journeys: receipt and an expense form (or equivalent).

10. 14.11.2005 SOCRATES PROGRAMME Subsistence costs in accordance with the internal regulations of the institution of the person making the journey; do not exceed the max. amounts per person / day in the table: Country Maxim- um in € Country Maxim- um in € BEBelgium150ISIceland183 DKDenmark179LILiechtenstein174 DEGermany127NONorway171 GRGreece113BGBulgaria157 ESSpain141CZCzech Republic214 FRFrance130EEEstonia129 IEIreland165CYCyprus100 ITItaly130LVLatvia174 LULuxembourg143LTLithuania126 NLThe Netherlands148HUHungary136 ATAustria122MTMalta86 PTPortugal143PLPoland227 FIFinland156RORomania185 SESweden157SISlovenia148 UKUnited Kingdom199SKSlovakia164 TR Turkey138 If there is no overnight stay, the amounts are reduced by 50%.

11. 14.11.2005 SOCRATES PROGRAMME Subsistence costs Documents required including accommodation and meals, can be justified in 2 different ways, depending on the method of reimbursement chosen by the partnership: actual costs:  on the basis of original tickets, receipts, invoices; fixed costs:  on the basis of a declaration by the participants (including number of days and daily rate applied by the organisation to which the person travelling belongs,  or the maximum daily rate per person specified in the table, whichever is the smaller)  and proof of payment made to the participant.

12. 14.11.2005 SOCRATES PROGRAMME Equipment and material Eligible if strictly necessary for the performance of the project The choice of leasing, rental or purchasing must be based on the least expensive method. Several suppliers must be contacted in order to obtain the most economic terms When the purchase of hardware and equipment is allowed, installation, maintenance and insurance costs may also be included.

13. 14.11.2005 SOCRATES PROGRAMME Equipment and material total value < € 1 000, the full purchase value is eligible, adjusted to the percentage use in the project; purchase price > € 1 000, hardware and equipment are considered as having a life expectancy of three years.  Example: the allowable cost in year one for a piece of equipment worth € 10 000, which is used 50 % for the project, amounts to € 1 666 10 000 x 33.33% x 50% = € 1 666. Documents required: invoices

14. 14.11.2005 SOCRATES PROGRAMME Subcontracting costs Any amount paid to an outside body ( not part of a member organisation of the partnership), which carries out specific and limited work for the project. In our project:  translation  external evaluation. Documents required:  subcontracting agreement concluded  invoice(s) paid

15. 14.11.2005 SOCRATES PROGRAMME Other costs Bank charges :  opening or maintaining of an account established especially for the project,  bank transfer and exchange costs relating to receipts and payments for eligible expenditure under the project Costs incurred in producing, translating and publishing documents, performed by one of the member organisations Internet communication costs in duly justified cases for projects where activities require very intensive use of this type of communication Hiring of conference halls or training premises Documents required: Invoices

16. 14.11.2005 SOCRATES PROGRAMME General costs communication costs (postage, fax, telephone, mailing, etc.) infrastructure costs (rent, electricity, etc.) of the premises where the project is being carried out, in proportion to the use of these premises by the project office supplies photocopies. The beneficiary will not be required to produce supporting documents for general costs

17. 14.11.2005 SOCRATES PROGRAMME Management of the partnership The beneficiary must:  enter into a written agreement with each partner setting out the conditions for the application of the approved activities;  send a copy of the Grant Agreement, including the Annexes, to each partner;  take all necessary measures to guarantee active cooperation within the partnership.