financial matters

THE PROJECT “MODERNISATION OF HIGHER EDUCATION

IN THE AREA OF FOOD QUALITY AND SAFETY IN TAJIKISTAN”

FINANCIAL MATTERS

February 17, 2014, Dushanbe, Tajikistan

ELIGIBLE EXPENSES

Incurred from 01/12/2013 until 30/11/2016, except

costs relating to the request for payment of the

balance (audit expenses);

Costs are indicated in the budget (Annex II of GA and

in PA);

Are recorded and are identifiable and verifiable.


BUDGET LINES

Staff costs (all partners – universities, in accordance toeligible TEMPUS rates)

Travel costs (all partners, in accordance to eligible TEMPUSrates)

Costs of stay (all partners, in accordance to eligible TEMPUSrates)

Equipment (TAU, ATSMU, TUT)

Printing and publishing (TAU and LLU)

Other costs (TAU and LLU)

Indirect costs (all partners, 7% from total direct eligiblecosts)


ELIGIBLE STAFF

Staff for:

Carrying administrative tasks;

Carrying academic tasks;

Course development;

Provision of trainings;

Provision of translation services;

Provision of internal evaluation.


STAFF CATEGORIES (ISCO-88 (COM))


Job titleStaff

category (GUIDE)

Sub-group (International Standard Classification of Occupations)

Project manager SC1120 Corporate managers

123 Other specialist managers

Coordinators of the project(at partners' level)

SC2240 Other professionals

2421 Management and organization analysts

General accountant(coordinators' staff)

SC2240 Other professionals

241Business professionals - 2411 accountants

Accountants (at partners' level) SC2240 Other professionals

241 Business professionals - 2411 accountants

Teachers and professors SC2230 Teaching professionals

231 University and higher education teaching professionals

Assistant of the projectmanager and ofcoordinators

SC4410 Office clerks

4120 Secretaries

STAFF COSTS

Convention for staff costs has to be signed with each staff member(template provided);

Maximum daily staff cost rates which can be applied (EUR):

Salaries and fees should reflect the employing institution’s usual policyof remuneration and respect existing salary rates;

Rates to be applied cannot exceed rates set for the TEMPUS programme,even the partner institution is using higher rates for doing similar job;

Time sheet has to be filled and filed for each staff person for each monthwhen she/he has worked for the Project (template provided).

Please keep all time sheets in a computer until the end of the project

(3 folders: 2014, 2015, 2016)!


Country Manager Teachers Technical Administrative

Tajikistan 50 40 30 25

Lithuania 75 62 47 34

Slovakia 121 98 86 70

Latvia 81 66 52 38

SUPPORTING DOCUMENTS FOR STAFF COSTS

Staff conventions;

Time sheets;

Employment contract;

Salary slips;

Proof of payment (i.e. bank transfer);

If staff is remunerated through its normal salary(TEMPUS tasks are part of the regular assignment at theuniversity) – proof that the tasks is part of regularassignment (i.e. general time sheets, declaration of theinstitution, etc.)


ELIGIBLE TRAVELS

Only for staff assigned to the Project and for TJstudents (up to 15 persons to Latvia);

Only for participation in the Project activities;

Reimbursement is based on real costs,independent of the means of travel chosen (rail,bus, taxi, plane, hire car);

Partners are required to use the cheapest meansof travel.


STAFF COSTS OF STAY (excluding travel costs)

The amounts of costs of stay cannot exceed the maximumamounts given in the table below:

Daily allowances include: costs for subsistence, accommodation,local and public transport such as bus and taxi, personal oroptional health insurance, etc.Individual mobility report for travel costs and costs of stay shouldbe prepared after each travel (template provided).

Please keep all mobility reports in a computer until the end of the project!


Duration Costs of stay for international

mobility (or within and EU country) EUR

Costs of stay for Partner Country staff within their own

country EUR

2 days 292 190

3 days 434 280

4 days 576 370

5 days 718 460

7 days 1000 640

21 days 2100 1250

TRAVEL COSTS AND COSTS OF STAY –STUDENTS

The duration of student mobility should be2 weeks (minimum duration);

Shorter stay will be qualified as ineligible.


SUPPORTING DOCUMENTS FOR

TRAVELS AND FOR STAY

Mobility report for each mobility for each person;

Readable copies of:

Travel tickets;

Invoices;

Boarding passes;

Receipts, etc.

Days spent on the way to the event and back are included in the travel!


EQUIPMENT

……………..


Nature, type and specifications of the item PartnersEquipment Costs

excluding VAT

Books and periodicals (40 units x EUR 40) TAU 1600

Photocopying machine (1 unit x EUR 500) TAU 500

Computers (laptops) with software (8 units x EUR 900) TAU 7200

Computers (laptops) with software (2 units x EUR 900) ATSMU 1800

Computers (laptops) with software (2 units x EUR 900) TUT 1800

Video projector and screen (1 set x EUR 500) TAU 500

Modems for wireless Internet (8 units x EUR 50) TAU 400

Modems for wireless Internet (2 units x EUR 50) ATSMU 100

Modems for wireless Internet (2 units x EUR 50) TUT 100

Licence for access to international database Thomson Reuters ISI WEB for 1 year period, 1 licence x EUR 34000

TAU 34000

Software with 12 licences for statistical estimations (1 software x EUR 3000)

TAU 3000

White board (2 units x EUR 55) TAU 110

TOTAL COSTS 51 110

SUPPORTING DOCUMENTS FOR EQUIPMENT

Proof of tendering procedure (minimum 3 quotations)for purchases above 25 000 EUR;

Certificate of origin of a unit cost above 5000 EUR;

Proof that VAT is not deductable:

If the partner cannot recover VAT, it should provide adocument on that. The document should be issued by thenational tax authority or other competent authority;

Invoice;

Payment order;

Documents proving that assets are incorporated in thebalance of the institution.


PRINTING AND PUBLISHING

Printing, publishing (including in electronic format),photocopying of teaching material and any otherdocumentation necessary to achieve the objectivesof the project.


SUPPORTING DOCUMENTS FOR

PRINTING AND PUBLISHING

Proof of tendering procedure (minimum 3quotations) for costs above 25 000 EUR;

Proof that VAT is not deductable:

If the partner cannot recover VAT, it should provide adocument on that. The document should be issued by thenational tax authority or other competent authority;

Invoice;

Bank statements.


OTHER COSTS

Dissemination of information (advertising in themedia, promotional materials);

Audits (obligatory for all the projects);

Bank charges;

Subcontracting for specific tasks, which cannot beperformed by the Consortium membersthemselves or where the nature of the activityspecifically requires external review (such asspecific external evaluation of an activity or action,external language courses, external IT courses,external translation services and subcontracted webdesign and maintenance.


SUPPORTING DOCUMENTS FOR OTHER COSTS

Proof of tendering procedure (minimum 3quotations) for costs above 25 000 EUR;

Invoices;

Sub-contracts (if total value of the subcontract ishigher than 10 000 EUR, prior approval of EACEA isneeded);

Payment orders;

Bank statements;

Proof that VAT is not deductable.


INDIRECT COSTS

Include:stationery;

general photocopying;

office supplies;

postage and telecommunication costs;

cost of using internet and other computerisedcommunication software.

The total amount for indirect costs is fixed at 7% ofthe total eligible direct costs.

No supporting documentation is required.

Increase of indirect costs is not permitted.

No co-financing is permitted under indirect costs.


SUMMARY TABLE - SUPPORTING DOCUMENTS (1)


Budget heading Documents

I Staff costs

Conventions of staff

Time sheets

Proof of payment (documents of financial transactions)

Contracts /extra agreements

II Travel costs and costs of stay

Individual mobility reports

Copies of all travel documents


III Equipment

All invoices

Quotations (for purchases above 25 000 EUR)

Certificate of origin


SUMMARY TABLE - SUPPORTING DOCUMENTS (2)


Budget heading Documents

IV Printing and publishing

All invoices

Quotations (for purchases above 25 000 EUR)


Contracts (if any)

V Other costs

All invoices

Contracts (if any)


Quotations (for contracts above 25 000 EUR)

VI Indirect costs None

TENDERING PROCEDURE

Purchase cannot be split into smallersupplies and/or service contracts.

The selection criterion for the offersshould be the best value for money.


RULE OF ORIGIN (for TJ partners)

A certificate of origin shall be kept with the projectaccounts. Origin means – country where goods areproduced.

Eligible countries for supplies of goods (for TJpartners):

EU Member States + Norway, Liechtenstein, Iceland,Central Asia + Asia, Middle East, Latin America,South Africa + least Developed Countries(OECD/DAC).


INELIGIBLE COSTS Exchange losses;Deductible VAT (see also point 10.3 of these Guidelines);Equipment such as: furniture, motor vehicles of any kind, equipment forresearch and development purposes, telephones, mobile phones, alarmsystems and anti-theft systems;Costs related to the use of materials (computer, laboratory, library, etc.)incurred by universities when hosting staff;Registration fees for courses, seminars, symposia, conferences,congresses;Costs of premises (purchase, rent, heating, maintenance, repairs etc.).Renting of premises is only possible for specific dissemination eventswith prior written approval from the Agency;Expenses for activities - and related travel - that are not carried out onthe premises of the project partners, unless listed as an eligible activityin the guidelines or explicit prior authorisation has been granted by theEACEA;Expenses incurred outside the eligibility period;Contributions in kind;And other listed in Guidelines (provided to all Partners).


KEEPING DOCUMENTATION

PARTNERS has to record thoroughly and to keep allthe Tempus project documentation, inter aliasoriginal tenders documentation, invoices, debit notes,receipts, bank statements and any other financialdocuments for every item of expense for 5 (five) yearsstarting from the date of payment of the balance.


REPORTS


Partners Coordinator EACEA

REPORTS

Internal Interim Report (PIIR) - no later than within 20(twenty) days after the end of 9 (nine) months period of theTempus project;

External Interim Report (PEIR) - no later than within 30(thirty) days after the end of 16 (sixteen) months period ofthe Tempus project (will be submitted to EACEA);

Internal Interim Report (PIIR) - no later than within 20(twenty) days after the end of 27 (twenty seven) monthsperiod of the Tempus project;

External Final Report (PEFR) - no later than within 30(thirty) days after the end of 36 (thirty six) months period ofthe Tempus project (will be submitted to EACEA).


EXCHANGE RATE TO BE USED FOR THE FIRST AND FOR THE SECOND REPORT

(AS ON JANUARY 2014)


Country Country

codeCurrencies ISO code Rate

Tajikistan TJ Somoni TJS 6,57876

Lithuania LT Lithuanian litas LTL 3,4528

CONTENT OF REPORTS

To be prepared in a template provided by theCoordinator;

Internal reports will be shorter;

External reports in accordance to the allrequirements of EACEA;

Reporting issues will be discussed in details duringthe next PMT meeting;

Attention has to be paid towards data to be collectedfor reports from the early beginning of the project:

Questions to be answered: What? When? Where? How?How many?

Statistics and indicatorsFebruary 17, 2014, Dushanbe, Tajikistan

REPORTS TEMPLATES (for EACEA)

In the document folder

In internet:http://eacea.ec.europa.eu/tempus/beneficiaries/beneficiaries_tempus4_2013_en.php


TOTAL BUDGET OF THE PROJECT

Direct costs EUR

1. Staff costs (max 40% from total eligible

direct costs)

216 959,00

2. Travel costs 317 412,00

3. Equipment (max 30% from total eligible

costs)

51 110,00

4. Printing and publishing 9 700,00

5. Other costs 28 450,00

Total direct eligible costs 623 631,00

Indirect costs 43 654,17

Total eligible costs EUR 667 285,17

Tempus grant 600 556,65

Co-financing 66 728,52


BUDGET OF PARTNERS (EUR)


Type of costs (budget lines)

LLU TAU ATSMU TUT SUA LUHS MERT Total

Staff costs 64267 46990 15985 15985 46013 27719 0 216959

Travel costs andcosts of stay

64174 112766 28622 28622 43604 28002 11622 317412

Equipment costs 0 47310 1900 1900 0 0 0 51110

Printing andpublishing

0 9700 0 0 0 0 0 9700

Other costs 14200 14250 0 0 0 0 0 28450

Total directeligible costs

142641 231016 46507 46507 89617 55721 11622 623631

Indirect costs 9984,87 16171,12 3255,49 3255,49 6273,19 3900,47 813,54 43654,17

Total eligiblecosts

152625,87 247187,12 49762,49 49762,49 95890,19 59621,47 12435,54 667285,17

Total EUcontribution

137363,28 222468,41 44786,24 44786,24 86301,17 53659,32 11191,99 600556,65

Total Partnercontribution(co-financing)

15262,59 24718,71 4976,25 4976,25 9589,02 5962,15 1243,55 66728,52

In Total 152625,87 247187,12 49762,49 49762,49 95890,19 59621,47 12435,54 667285,17

PAYMENTS


Payments % LLU TAU ATSMU TUT SUA LUHS MERT Total

1st instalment of pre-financing

payment25 34340,82 55617,10 11196,56 11196,56 21575,29 13414,83 2798,00 150139,16

2nd instalment of pre-financing

payment25 34340,82 55617,10 11196,56 11196,56 21575,29 13414,83 2798,00 150139,16

3rd instalment of pre-financing

payment15 20604,49 33370,26 6717,94 6717,94 12945,18 8048,90 1678,80 90083,50

4th instalment of pre-financing

payment15 20604,49 33370,26 6717,94 6717,94 12945,18 8048,90 1678,80 90083,50

Payment of the balance

(% forecasted)20 27472,66 44493,68 8957,25 8957,25 17260,23 10731,86 2238,40 120111,33

Total 100 137363,28 222468,41 44786,24 44786,24 86301,17 53659,32 11191,99 600556,65

11 DOCUMENTS AND TEMPLATES IN THE FOLDER

Application form submitted (PDF, Excel)Grant Agreement (PDF)Guidelines for the use of the grant (PDF)Frequently asked questions (FAQ)Individual mobility report (Word)Time sheet template (Excel)Staff convention template (Word)VAT exemption letter (PDF)Reporting templates (Word, Excel)


QUESTIONS?


financial matters

Education

tajikistan eligible

tajikistan budget lines

tajikistan eligible

eligible tempus rates

staff person

tajikistan financial

staff member template

lluother costs tau