The budget tables in this Interreg IIIC project are broken down into the following budget categories:
Personnel costs (including salary, tax, employer's contribution for national social security schemes, etc. all calculated in accordance with the national legislation) based on regular employment contracts used in the respective partner institution. In case independent auditor's verifications are performed by a partner's staff member, these costs should be budgeted as staff costs. Staff costs can either consist of direct costs actually paid in cash by the operation or the value of a work contribution taking into account the rate of involvement of each staff member in the operation. The actual salary rate must be used. The involvement of the specific staff member in the operation must be calculated (as a rate, e.g. 50% of his/her time). These costs must be certified on the basis of documents, which permit the identification of real costs paid by the partner concerned, e.g. time sheets, record of tasks carried out in the framework of operation, evidence of calculations for the determination of the value of staff time used for the operation. When the salary level is expected to rise by a certain percent each year, the operation must use the expected rate of increase when calculating the particular year's budget.
All direct general costs (office rent, mail, fax, phone, copying costs, consumables, etc.) and indirect general costs (overhead related to the operation's activities, based on real costs and calculated on a pro rata basis according to a duly justified, fair and equitable method). Overhead costs linked to the services provided by external experts must be listed in the budget line "External expertise".
Costs paid on the basis of contracts and against invoices to external service providers who are sub-contracted to carry out certain tasks of the operation (e.g. studies and surveys, translation, management or audit of the operation if sub-contracted, etc.). Public procurement rules must be observed in selecting a company or individual to provide external expertise. External expertise related to meetings and events, and promotion should not occur under External expertise but under the relevant budget lines.
Costs for EU partners, travel and accommodation costs for partners from third countries related to their participation in meetings and seminars taking place in the territory of the EU, subsistence allowances, travel allowances in the case of use of a personal car, etc. As a general rule, the most economic way of transport must be used. Daily allowances and accommodation costs must be in line with the conditions set for public authorities of the respective Member State.
Travel and accommodation costs for partners from third countries, if these are to be financed from the operation's budget, must be paid, budgeted and accounted for by one of the EU partners. Depending on the status of the partner, the co-financing rate applied to these costs is 75% for Objective 1 partners, 85% for outermost regions (only in case of operations financed from the South Zone and the West Zone Programmes) and 50% for all other regions.
costs related to the organisation of meetings (renting of premises and equipment, interpretation, printing, etc.) paid on the basis of contracts with and invoices from external providers. Public procurement rules must be observed in selecting a company or individual, which will carry out the assignment.
Press releases, inserts in newspapers, leaflets, TV shows, brochures, newsletters and other publication costs not linked to specific events or seminars. These costs shall be paid on the basis of the contracts with and invoices from the service providers. Public procurement rules must be observed in selecting company or individual, which will carry out the assignment.
Purchases, construction or repair works carried out within the framework of the operation on the basis of contracts and paid against invoices. Investments will be financed from the INTERREG IIIC Programme only in duly justified cases and only if it is crucial for the achievement of the operation's objectives and if they benefit the partnership.
Costs relevant to the operation should be included in this budget line. The applicants are asked to specify the nature of these costs.
