1. Interreg Atlantic Area Programme 2014-2020 Partner Budget & Eligibility Rules

2. Financing Plan by Partner

3. Budget Plan by Partner & Year

4. Budget Plan by Partner & Budget Line

5. Budget Plan by Partner & Work Package

6. Overarching Eligibility Requirements
Related to the project activity and included in estimate budget
Necessary to achieve project objective
Not supported from other EU Funds
Reasonable, justified, consistent with Interreg Rules
In line with the relevant public procurement rules
Incurred and paid within eligible period
Identifiable, verifiable, plausible and determined in accordance with relevant accounting principles
Substantiated by proper evidence
Registered in the beneficiaries accounts through a separate accounting system or an adequate accounting code set in place specifically for the project

7. Budget Lines Staff Cost Office and administration
Travel and accommodation
External expertise and service
Equipment
Small infrastructural and construction works

8. Budget Lines Staff Cost 100% times sheets
100% of working time allocated to the project
Fixed percentage of working time allocated to project
Flexible Hourly Rate
100% times sheets
Actual hourly rate calculated per employee on a monthly basis
Simplified option of 1720 hours per year (one calculation per year)

9. Budget Lines Office and Administrative Expenditure
Simplified cost option is a flat 15% of Eligible Staff Costs.
Travel and accommodation
Staff travel costs only
Travel must relate to the project activities and the delivery of the project outcomes
Travel Costs
Cost of meals
Accommodation
Daily allowance (all travel, accommodation and meal cost covered under daily allowance are not eligible again separately)
Travel for non staff members is an external expert cost
Travel outside Programme Area has to be prior approved by MA
National subsistence rates must be respected
Most economic transport means should be used.

10. Budget Lines
External expertise and services
Expenditure paid on the basis of contracts or written agreements and against invoices or requests for reimbursement to external service providers who are subcontracted to carry out certain tasks / activities linked to project delivery.
Studies / Surveys
Training
Translation
IT and Website development, modification and updates
Promotion, communication and publicity
Registration Fees
FLC Fees
Travel and accommodation for external experts, speakers, chairpersons of meetings and service providers.

11. Budget Lines Equipment
Expenditure for the financing of equipment purchased, rented or leased by a partner, and necessary to achieve the objectives of the project are allowable.
Limited to the following:
Office Equipment
IT Hardware and Software
Laboratory Equipment
Machines and Instruments
Tools and devices
Vehicles (prior approval required)
Other specific equipment needed for operations
The full cost of the equipment is eligible where it is used solely for the purpose of the project (pro rata in all other cases)
Depreciation applies if the economic life-time of the asset exceeds the duration of the project.

12. Budget Lines Small infrastructures and construction works
Costs related to investment in infrastructure that do not fall into the scope of other budget lines.
Max 10% of project budget for land (15% Brownfield industrial site)
Site Preparation
Delivery
Handling
Installation construction
Renovation
Other costs necessary to the implementation of construction works
These costs are only financed if they are crucial to the achievements of the projects outcomes and results
No other EU Funds contribute towards the financing of the same expenditure
Article 71 of the CPR (EU) 1303/2013 (5 years after final payment to the beneficiary)
The investment must still be in operation
Must not have been outside the programme area
Must not have had a substantial change
Must not have changed ownership

13. Ineligible Expenditure
Interest on Debt
Fines, financial penalties and expenditure on legal disputes & litigation
Cost of gifts, except those not exceeding €50 per gift where they relate to promotion, communication, publicity or information
FX rate fluctuations
THIS LIST IS NOT EXHAUSTIVE…

14. FLC (Audit) FEES Desk Checks: <30 line items & < €20,000 = €500
<30 line items & < €20,000 = €500
>30 line items & > €20,000 = €750
Onsite Checks:
<100 line items (total for project) & <€100,000 (total for project) = €750 + T&S
>100 line items (total for project) & >€100,000 (total for project) = €1,200 + T&S

15. Thank you for your attention.
Brendan Mooney
Auditor
Northern and Western Regional Assembly
Tel Direct Line:
Tel Main Switch :