1. Marie Curie Actions Initial Training Networks (ITN) 2013 Contractual Rules Financial Guidelines Reporting and Monitoring ITN Best Practices

2. Marie Curie Actions Initial Training Networks (ITN) 2013 Contractual Rules Financial Management Reporting and Monitoring Best Practices

3. Definitions acc. to Annex III 1. Agreement: means the written agreement concluded between each beneficiary concerned and a researcher, pursuant to Article III.4. 2. Early stage researcher: means a researcher who, at the time of recruitment by the beneficiary, has not yet been awarded the doctorate degree and is in the first 4 years (full-time equivalent) of his/her research career. 3. Experienced researcher: means a researcher who, at the time of recruitment by the beneficiary, is: 1) in possesion of a doctoral degree, independently of the time taken to acquire it, or has at least four years of full-time equivalent research experience and 2) has less than five years of full-time equivalent research experience.

4. Definitions acc. to Annex III 4. Full-time equivalent research experience: means the research experience measured from the date when a researcher obtained the degree which would formally entitle him or her to embark on a doctorate, either in the country in which the degree was obtained or in the country in which the researcher is recruited or seconded, irrespective of weather or not a doctorate is or was ever envisaged. 5. Supervisory board: means a committee responsible for overseeing network-wide training of researchers and for ensuring that scientific training is balanced with complementary skills appropriate to the needs of each recruited researcher. It is composed of the beneficiaries and associated partner(s) and may also include any other stakeholders of relevance to the training programme, including those from the private sector and other socio-economic actors, where relevant.

5. Definitions acc. to Annex III 6. Parental leave: means the period of leave related to a maternity or a paternity to be taken by the researcher under the law referred to in Article III.4.1.g). 7. Personal Career Development Plan: means a plan established by each recruited researcher with his/her personal supervisor(s) for initial training activities for more than 6 months. It shall comprise the recruited researcher's training and career development needs (including transferable skills and meaningful exposure to both private and public sectors) and scientific objectives as well as the measures foreseen to meet these objectives and a description of his/her initial training activities. 8. Researcher: means an early stage or experienced researcher selected and recruited by a beneficiary to participate in the project. 9. Initial training activities: means the activities related to the researcher under the project as described, where applicable, in the Personal Career Development Plan or in the agreement when a Personal Career Development Plan is not required.

6. Definitions acc. to Annex III 10. Secondment: means a period spent by a researcher at a beneficiary’s or an associated partner's premises other than those of the beneficiary which has appointed him/her under the project. 11. Work Programme: means the annual programme adopted by the Commission for the implementation of the People Specific Programme (2007-2013) and providing for the call for proposals under which the proposal related to this grant agreement was submitted. 12. Associated partner means an institution party to a partnership agreement with the beneficiaries, providing training in research and transferable skills, as well as secondment oportunities and participating in the supervisory board. 13. Partnership agreement: means a strategic agreement signed between the beneficiaries and one or more associated partners. Upon request, this agreement has to be submitted to the REA within 30 days from the receipt of the request from REA.

7. Contractual Rules  Recruitment The researcher may be of any nationality. Mobility At the time of recruitment by the beneficiary, the researcher must not have resided or carried out his/her main activity (work, studies, etc…) in the country of the beneficiary for more than 12 months in the 3 years immediately prior to his/her recruitment under the project. Compulsory national service and/or short stays such as holidays are not taken into account. As far as international European interest organisations or international organisations are concerned, this rule does not apply to the hosting of eligible researchers, however, the appointed researcher must not have spent more than 12 months in the 3 years immediately prior to the recruitment by the beneficiary in the same recruiting organisation.

8. Contractual Rules  Recruitment Recruitment policies a) Publication of vacancies The beneficiaries are required to publicise internationally the vacancies available in the framework of the project for early stage and experienced researchers to as many potential applicants as possible using all appropriate means of advertising (press, posters, websites, internet, information at conferences, etc.) The beneficiaries are also required to publish the vacancies on the EURAXESS portal through the EURAXESS job vacancy tool.

9. Contractual Rules  Recruitment Recruitment policies b) Recruitment criteria The beneficiaries must recruit the researchers, following open, transparent, impartial and equitable recruitment procedures, on the basis of: - their scientific skills and the relevance of their research experience with the research area set out in Annex I; - their ability to undertake the initial training activities; - the expected impact of the proposed training on the researchers’ career; - their conformity with the required criteria for eligibility of the researchers as defined in paragraph 2 of this Article.

10. Contractual Rules  Recruitment Recruitment policies c) Equal opportunities Pursuant to Article III.2.1.a), the beneficiaries will endeavor to ensure a fair female representation by promoting genuine equal access opportunities between men and women throughout the recruitment process. To that end, the beneficiaries shall encourage female candidates to apply taking into account the publicity referred to in point a) of this paragraph, and pay particular attention to ensure no gender discrimination in the application of the recruitment criteria referred to in point b) of this paragraph.

11. Contractual Rules  Recruitment Eligible Researchers Early Stage Researchers (ESR) No PhD Research experience ≤ 4 years * Duration of appointment 3-36 months (typical 36 months) Experienced Researchers (ER) still in their early career (only MULTI) PhD or Reasearch experience ≥ 4 years AND Research experience ≤ 5* years Duration of appointment 3-24 months * Counted from the diploma that gives the rights to embark in a doctoral degree

12. Contractual Rules  Recruitment Researchers entitlements “The host organisation shall appoint each eligible researcher under an employment contract” Contract with the researcher should reflect the requirements mentioned in Annex III.4 Researchers duly informed on their rights an obligations as Marie Curie Fellows (Annex III.4)

13. Contractual Rules  Recruitment Reporting provisions Personal Career development plan (to be designed with the supervisor) Short and long-term career objectives Training needs including complementary skills http//ec.europa.eu/research/ mariecurieactions ………… Declaration of Conformity (to be sent within 20 days from the signature of the agreement) Duly signed by researcher & host organisation Submitted via PP after the appointment of each researcher http//ec.europa.eu/research/ participants/portal ….

14. Contractual Rules Management

15. Financial Guidelines  A maximum EU contribution Grant Agreement – Article 5 Annex 1 Part D GPF – Form A3.3 and Form A3.4 The maximum EU contribution cannot increase Amounts are indicative-costs claimed during the project can be lower  Eligible costs of the project Actual costs and flat rate costs (defined by the cost categories) Incurred costs & only during project duration (final + 2 months) Related to objectives of the project Economic, efficient and effctive Recorded in accounts of beneficiary in accordance with the usual accounting rules of the beneficiary

16. Financial Guidelines  The cost categories Fellows Living allowance (salary)Cost category 1 Mobility allowance Cost category 2 Research, training and networkingCost category 3 ManagementCost category 4 OverheadsCost category 5

17. Financial Guidelines Cost category 1 - Monthly living allowance For recruited fellows Always employment contract (type A) unless not possible due to national legislation Stipend (Type B) only with prior consent of the PO Monthly salary before any deductions Amount depends on – ESR or ER – Type A or B – Country correction factor Can we pay the fellow less? NO, breach of Grant Agreement Can we pay the fellow more? YES, the top –up from other funds To pay acc. to the actual experience of the fellow

18. Financial Guidelines Cost category 1 - Monthly living allowance The fellow is allays paid at the level correct at the time of recruitment. In case of a 13 moth regime the full amount per year should be the same (to state clearly in the contract). Fellow can be paid in local currency, but the costs must be reported in euro. Records to keep for the EU audit purposes. – Evidence of the eligibility – Employment contract – Proof of payment and deductions for social security etc. – Evidence of work on the project: lab books, conference abstracts, library records etc. – Timesheets are NOT an obligation for Marie Curie Fellows but can used if this is the local practice.

19. Financial Guidelines Cost category 2 - Monthly mobility allowance All recruited fellows Depends on family status – With family EUROS 1000/month – Without family EUROS 700/month Depends on Country Correction Coefficient The mobility allowance is normally subject to local taxation rules. Some institutes offer to operate this as “virtual real cost category”. Records to keep for the EU audit purposes: – Same as for living alloance – Evidence of the eligibility of mobility allowance The mobility allowance is calculated for the family status at the time of the recruitment.

20. Financial Guidelines Cost category 3 – Contribution to research / training / tranfer of knowledge Fixed amount of EUROS 1.800 per fellow per month for multi-beneficiary To contribute expenses related to: – Publication of vacant positions – Training courses etc. – Research costs – Conference attendance etc. – Co-ordination between participants including network meetings Amount calculated acc to the fellow-months per beneficiary. Max allowable: real fellow months delivered x 1.800 EUROS The full flat rate must always be reported by the beneficiary paying the fellow. The consortium can agree to distribute it between the partners differently, in which case it should be addressed in the consortium agreement, but not in the reports.

21. Financial Guidelines Cost category 3 – Contribution to research / training / tranfer of knowledge Documents to keep for an audit: – For the purposes of the GA you don’t need to keep detailed records of what the money was used for. – However you must comply with the accounting rules of the local institution. – In case of an audit by the EU the consortium will need to provide the evidence as required for categories 1 and 2.

22. Financial Guidelines Cost category 4 – Management activities The amount was agreed during negotiation and is up to 10% of the total EU contribution. The 10% amount is applied per project and does not need to be spent in the same timeframe as the fellow months nor divided equally per period. The distribution of the amount between the partners should be addressed in the consortium agreement. The 10% applies to the total accepted costs at the end of the project.

23. Financial Guidelines Cost category 4 – Management activities Reimbursement of costs related to: Costs associated with the preparation of the reports and other documents required by the REA: – Declarations of conformity, reports – Certificate on financial statements (CFS) Maintenance of the consortium agreement. Salary of the person recruited to manage the project. The overall legal, ethical, financial and administrative management for each of the beneficiaries.

24. Financial Guidelines Cost category 4 – Management activities Category 4 is a real category. Therefore full records of expenditure must be retained: – All receipts of expenditure – Full timesheets for personnel costs The receipts and the timesheets do not need to be provided to the REA with the reports. However the periodic report must give an explanation of the breakdown of costs charged. Important note: The Coordinator can charge the time spent on the management of the project only, i.e. time taken to prepare the reports, organise recruitment, etc. Coordination of research and technological development activities cannot be charged under the management cost category.

25. Financial Guidelines Cost category 5 – Contribution to overheads 10% of direct cost of the period Excludes costs of subcontractors and the costs of the resources made available by third parties which are not used on the premises of the beneficiary. We need to claim the money evenly over the lifetime of the project. The amount is applied per period and must be proportional to the costs claimed for the reporting period. No records required. Beneficiaries do not report on the use of the overheads. Only the amount claimed.

26. Financial Guidelines  Subcontracting Subcontracting allowed if foreseen in Annex I (except minor task such as printing leaflets, certificates on financial statements) Only non-core tasks Core management tasks (see Annex II.2.3) To follow the rules of the local institution The choice must be transparent Subcontracting costs do not generate overheads (category 5). Therefore, they must be recorded separately to ensure the correct calculation of category 5.

27. Financial Guidelines  Associated Partners The costs of associated partners can be reimbursed through invoices to th beneficiary. The cost of the invoice paid by the full participant is then covered by the EU contribution under the cost category relevant for the activity carried out by the Associated Partner.

28. Financial Guidelines  Non-eligible costs* Identifiable taxes, including VAT Duties Interest owed Provisions for possible future losses/charges Exchange losses etc. Costs reimbursed in respect of other EUs project Debt and debt service charges Excessive or reckless expenditure * Does not apply to flat rates (category 3)

29. Financial Guidelines  Guarantee Fund The GF replaced the financial collective responsibility between partcipants under FP6 It was set up to manage the financial risks during the implementation of FP7 and is managed by the European Investment Bank 5% of the total EU contribution is subtracted from the pre-financing and paid into the Fund. The interest generated covers the risks incurred by the non- reimbursement of amounts due by the beneficiaries. The money paid into the Fund will be returned to the consortium at the end of the project

30. Financial Guidelines  Guarantee Fund Example: A beneficiary goes bankrupt (Coordinator to inform the REA immediately in this case) The consortium request an amendment to end the beneficiary’s participation in the project. The beneficiary sends a leaving report and a cost claim.

31. Financial Guidelines  Useful documents GA Annexes II and III Marie Curie website http://ec.europa.eu/research/mariecurieactions/funded-projects/how-to- manage/itn/index_en.htm  Funded Projects Documents  Work programme  Guide for Applicants  MC Financial Guidelines