1. European Found Accounting Women in the main deck

2. Budget

3. Type of costs Staff costs Staff costs Travel and subsistence Travel and subsistence Equipment and materials Equipment and materials External assistance External assistance Conferences and seminars Conferences and seminars Other costs Other costs Overheads Overheads

4. Staff costs References References Staff costs must be calculated on the basis of the actual daily salary/fee of the employee/service provider, multiplied by the number of (full time1) days actually worked on the project. Where applicable, this figure should include all the usual contributions paid by the employer, such as social security contributions, but should exclude any bonuses, incentive payments or profit-sharing schemes.

5. Staff costs Documents Documents The time actually worked on the project must be identifiable and certified by a document signed by the employer and the employee/service provider. The contracts and declarations should be kept by the Contractor in accordance with the Contract. On request, the Contractor should also send to DG FISHERIES a photocopy of the following documents bearing the words.true copy of the original. and signed by the person responsible:   all invoices issued by service providers;   for each employee, the salary slip and, where applicable, any other document proving payment of social security and employers. contributions.

6. Travel and subsistence costs References References The travel expenses admissible under the Contract are actual travel expenses and are reimbursed on the following basis: 1. The shortest and most economical normal route by rail (first class). 2. Expenses arising from journeys by sea are reimbursed on presentation of the supporting documents. The cost of transporting a car by sea is not reimbursed. 3. Where the person concerned travels by car, travel expenses are reimbursed on the basis of the first-class rail fare, excluding sleeping accommodation and any other supplements. If two or more persons entitled to reimbursement of travel expenses use the same car, reimbursement will be made only to the person in charge of the vehicle, at the rate of 150%. 4. Where the distance by rail exceeds 400 km, or where the route includes a sea crossing, the cost of travel by air will be reimbursed only on the basis of the fare in economy class. 5. Taxi fares are not reimbursed

7. Travel and subsistence costs Documents Documents Subsistence costs may be financed by the project, provided:   they are reasonable in the context of the place of stay;   they are calculated in accordance with the Partnership member organisations’   internal rules, which may be on an actual cost or daily allowance basis. They may not, however, exceed the lower of the daily rates below:   the daily rate per person applied by the organisation to which the person travelling belongs;   the maximum rate per day and per person specified in the specific scheme (129 € per day in Italy)

8. Equipment and material References References Computer costs will normally include all expenses relating to connection time, CPU time, lines printed, consultation of or links to databases and acquisition of software, provided these costs are directly relevant to the project. Only actual costs necessary for the completion of the project can be claimed under the Contract, and must be duly substantiated. Certain hardware costs (purchase, rental or leasing) may be admissible.

9. Equipment and material Documentation Documentation The Contractor should then:   preferably purchase or rent, where available on the market, equipment manufactured or at least assembled in a Member State of the European Union;   compare the prices of different suppliers to establish which is the most costeffective (i.e. taking account of price and quality criteria);   claim against the project only the cost of equipment purchased or rented during the contract period, at a rate which reflects the degree and duration of its use over that period. Where equipment is purchased, the Contractor should apply an annual depreciation rate of a maximum of 33.33% for computer and audio-visual equipment worth less than Euro 10 000 and a maximum of 20% for equipment worth over Euro 10 000. The equipment purchased must also be itemised in the organisation in which it is installed and bear an inventory number.

10. External assistance References References These expenses are admissible only if the personnel of the member organisations of the Partnership do not have the skills needed to carry out the works in question. It is not permissible to subcontract all the project activities, as this would distort the concept of the Partnership. For this reason the Contractor may not subcontract the management and general administration of the project and the Partners may not subcontract all or most of the activities for which they are responsible. For subcontracting contracts in excess of Euro 10 000, provision is made for the Contractor to open up the contract to competition via a tendering procedure, the conclusion of the resulting subcontracting contract being subject to approval by the Partnership.

11. Conference and seminars References References All the expenditure related in the organisation of conferences and seminars has to be taken up again under this heading, such as room hiring, interpretation, participation in the participants’ travelling expenses, etc... However could not be included under this heading expenses for which specific headings exist, such as the staff costs, the travel and subsistence expenses of the members of the staff of the partnership.

12. Other costs References References It may be possible to claim other costs not falling into any of the above categories. Costs that the Contractor enters under this heading must therefore meet the following criteria:   they can not be included under any other budget heading;   they must be necessary to the proper performance of the work;   they are eligible under the terms of the Contract;   they can be clearly identified and explained.

13. Overheads References References Overheads include the following costs:   communication (fax, telephone, mail, etc.);   connections to the net ;   photocopies;   Consumables A lump sum of not more than 7% of the total costs will be allowed for overheads. We remind that we only consider eligible costs, those that are specific to the project. So the following are also inadmissible and ineligible :   expenditure on rent, heating, electricity, water or any other accommodationexpenses normally paid for by the Partnership organisations:   structural costs with no obvious link to the project;   office equipment.

14. Payments Pre-financing: Within 30 days of the date when the last of the two parties signs the agreement, a pre-financing payment of EUR […]shall be made to the beneficiary, representing 40% of the amount specified in Article I.3.3.

15. Payments Further pre-financing payments: Pre-financing may be paid in several instalments. In that case, payment of each further instalment may not be made until at least 70% of the previous pre- financing payment has been used up. Every request for payment of a further pre-financing instalment must be accompanied by the documents specified in Article II.15.2 and by a progress report on the action’s implementation. Within 30 days after the Commission receives the request for payment of a further instalment, together with the documents referred to in the previous subparagraph, a pre-financing payment of EUR [.] shall be made to the beneficiary, equivalent to 30% of the amount specified in Article I.3.3.

16. Payments Payment of the balance The request for payment of the balance shall be accompanied by the final technical implementation report and financial statement specified in Article II.15.4. The Commission shall have 30 days to approve or reject the documents in question or to request additional supporting documents or information under the procedure laid down in Article II.15.4. In that case the beneficiary shall have 15 days to submit the additional information or new documents requested. A payment representing the balance of the grant determined in accordance with Article II.17 shall be made to the beneficiary within 30 days following approval by the Commission of the documents accompanying the request for payment of the balance.