Practical work (simulation) Financial forms Peter Jany

F forms FA – Budget breakdown and contribution FB – Cost breakdown for action FC – Project funding breakdown F1 – Direct personnel costs F2 – Travel and subsistence costs F3 – External assistance costs F4 – Durable goods (a, b, c) costs F5 – Land purchase and long-term lease F6 – Consumables F7 – Other costs F8 – Overheads

Basic information Some cells are automatically filled in from other forms; EU contribution is calculated on the basis of Total Eligible Costs (TEC); “ In-kind” contribution is ineligible (i.e., goods or services for which there is no cash-flow foreseen); Every project should include activities such: create a project web page, layman´s report, notice boards, networking with other projects, final audit, after-LIFE Conservation Plan;

Obligatory % from TEC TEC = Total Eligible Costs Overheads up to 7% from TEC, but excluding land purchase; Where public body is involved in a project, the sum of the financial contributions to the project budget must exceed (by at least 2%) the sum of the salary costs of the permanent employees of public body charged to the project; External assistance up to 35% from TEC; Durable goods depreciation max. 25% / 50%;

F1 – Direct personnel costs Daily rate = gross salary + all obligatory social charges and other statutory costs, excluding any other costs; Any daily rate over €400 must be justified and indicative average rates are acceptable; Calculate person-days on the basis of total productive days according to your national legislation; Public body - the + 2% rule;

F2 – Travel and subsistence costs Travel and subsistence costs must be charged according to the internal rules of your organisation (in accordance with national legislation); Subsistence costs can be direct payment of expenses (hotels, meals, per diems); Specify the details of foreseen travel (where, why, how many persons, how they will travel); Consider the least expensive and most environmentally friendly way (train or bus by short distances travel);

F3 – External assistance costs 35% limit of TEC; Tendering rules must be respected, so don´t mention sub-contractors by name in the proposal; Audit costs if EU contribution exceeds € (Independent auditor must verify the financial statements in the final project report); Examples: Logo/web design, translation,...

F4 – Durable goods costs (a, b, c) Only the depreciation of the cost of a durable item is an eligible cost; Depreciation limits: – max. 25% of the actual cost for infrastructure – max. 50% of the actual cost for equipment Example: Actual cost of equipment €; Depreciation time: 4 years (national legislation); Use during project: 2 years Depreciation: (40 000/4) x 2 = € Limit (max. 50%) from € x 50% = (eligible cost) Max. EU contribution = € x 50% = €

Exceptions by Durable goods costs LIFE+ Environmental Policy and LIFE+ Biodiversity – by prototypes are eligible costs equal to real costs, so they are not subject to depreciation; LIFE+ Nature and Biodiversity - cost of durable goods purchased by public bodies or NGO´s are eligible at 100% (their depreciation amount);

F5 – Land purchase and long-term lease costs Eligible only for LIFE+ Nature projects; Short-term lease or compensation payments costs should be under external assistance (for the time of the project duration, for the demonstration of innovative actions favourable to the conservation status); Letter from the competent authority or registered notary confirming that the price per hectare is not above the average for the types of land and locations concerned;

F6 – Consumables Must be specifically related to implementation of the project; Must be direct costs, and must not include general consumables, such as a share of office material, water, gas,... (that should by under “overheads”); Examples: Materials for experiments, dissemination material (e.g. project leaflets), stationery for training courses,...

F7 – Other costs F8 – Overheads Other Costs: – direct costs which do not fall in any other cost category; Examples: Costs for bank charges, conference participation fees, bank guarantee (if required); Overheads: – indirect costs, cannot be directly linked to the project; – Ruled up to 7% of TEC without land purchase; Examples: office rent, heating, electricity, printer cartridges and other office supplies;

After-LIFE Conservation Plan The coordinating beneficiary must produce this document as a separate chapter of the final report; It shall be presented in the beneficiary’s language and optionally in English (in paper and electronic format); This plan shall set out how it is planned to continue and to develop the actions initiated in LIFE project in the years that follow the end of the project; A separate F-action for this plan should be added to the proposal (with a cost of 0 €) and the plan must be added to the list of deliverables; - GfA2

Thank you All information about the LIFE+ Programme and the current call LIFE can be found on web page: