Guide to Financial Issues relating to FP7 Indirect Actions - KoWi

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Foreword The general Model Grant Agreement was adopted by the European Commission on 10 April 2007 to be used in research projects funded under the 7th Framework Programmes (EU and Euratom Treaties). This model grant agreement is applicable to indirect actions under the 'Cooperation', 'Capacities' and 'Nuclear Research' (fission) Specific Programmes of FP7 (EU and Euratom Treaties). It consists of a core text and several annexes. There is also a list of special clauses to be introduced in the grant agreement where necessary. Separate model grant agreements have been adopted for the 'People' (Marie Curie) and for the 'Ideas' (European Research Council) Specific Programmes. The purpose of this guide is to help participants to understand and interpret the financial provisions of the Model Grant Agreement (ECGA) that they are signing. To this end, the enclosed text tries to avoid (to the best possible extent) the use of legal references, technical vocabulary and legal jargon, and seeks to provide the reader with practical advice. The structure of this guide mirrors the financial provisions of the ECGA, by following the same index and structure of that document. Accordingly, it should be used as a tool to clarify the provisions of the ECGA, and should be read in connection with it. Each article in the ECGA with financial implications is explained in this Guide, and examples included where appropriate. The intention is not only to explain, but also, by following the same structure, to help the reader to locate where he/she may find the answer to his/her question. This is the fifth update of the "Guide to Financial issues related to FP7 Indirect Actions" published in August 2007, updated for the first time in April 2009, for the second time in June 2010, for the third time in February 2011 and lately in January 2012. In conformity with the principles of the Guide, period revisions are required in order to clarify points and introduce additional information resulting from experience, new developments and feedback from users. In particular, the main clarifications and modifications introduced in this fifth update are due to the adoption of the new Financial Regulation 1 and concern the following points: • Art. 6 of the core: Reduction of the time-limit for payment of pre-financing to 30 days from the entry into force of the grant agreement • Art. II.5: Reduction of the time-limit for payment for interim and final payments to 90 days from the receipt of the reports. • Art. II.6 Abolition of the coordinator's obligation to open and operate an interestbearing bank account; • Art. II.19 Abolition of the coordinator's obligation to declare and reimburse to the Commission the interest generated by the pre-financing. These changes apply as from 1/1/2013 both to future and existing (on-going) grant agreements since they are favourable to the beneficiaries. For on-going grant agreements, these new rules will automatically apply as from 1/1/2013 without the need for formal individual amendments to the grant agreement. 1 The Regulation No 966/2012 on the financial rules applicable to the general budget of the Union repealing Council Regulation (EC, Euratom) No 1605/2002 (former Financial Regulation). 2
In addition, all FP7 beneficiaries of Grant Agreements signed from 1/1/2013 will electronicallyonly sign and transmit financial statements (Form C), and electronically-only transmit the certificates on financial statements and certificates on the methodology (Forms D and E), following the modification of the following articles of the ECGA : • Art.8 of the core: Addition of the 2nd paragraph indicating how reports and deliverables should be transmitted to the Commission. • Art II.4 - Grant Agreements signed after 1/1/2013 introduce the electronic-only signature and transmission of the Form C and the electronic-only transmission of the certificates on financial statements and certificates on the methodology (forms D and E). Therefore, the submission of paper Forms is abolished. For Grant Agreements signed before 31/12/2012, the consortia may apply the new electroniconly transmission and signature system, provided they introduce a request for an amendment via the coordinator It is important to remember that the only scope of the Guide is to provide interpretation on the legal texts (and in particular the ECGA), and that it cannot derogate from them. These guidelines reflect the interpretation of the Commission of the provisions of the ECGA; however, only the provisions of the signed grant agreement are binding. Finally, this guide should be considered as one more of the guides available to any future beneficiary of the 7 th Framework Programme, and which can be found at the following web address: http://cordis.europa.eu/fp7/find-doc_en.html. We would also like to remind participants that a FP7 Helpdesk web service has been set-up to answer all questions related to FP7-related issues. This helpdesk is available at the following address: http://ec.europa.eu/research/enquiries 3
Page 1: Guide to Financial Issues relating
Page 5 and 6: Article II.6.1.b) - Interim payment
Page 7 and 8: PART 1: FP7 EC GRANT AGREEMENT - CO
Page 9 and 10: this SME flat rate under the cost c
Page 11 and 12: Contribution to the Guarantee Fund
Page 13 and 14: considered as the project coordinat
Page 15 and 16: Article II.4.4 of ECGA - Certificat
Page 17 and 18: 1 EUR 350,000 EUR 175,000 EUR 175,0
Page 19 and 20: Specific case of beneficiaries with
Page 21 and 22: 3. Submission of the certificate on
Page 23 and 24: e consistent with the beneficiary's
Page 25 and 26: eligible costs not yet certified th
Page 27 and 28: Example 2 Project duration: 3 years
Page 29 and 30: Subcontracting costs are direct cos
Page 31 and 32: • the criteria defining "quality"
Page 33 and 34: complementary way. This means using
Page 35 and 36: Where actual costs are not availabl
Page 37 and 38: Acceptability criteria for average
Page 39 and 40: Criterion d: Productive time As a g
Page 41 and 42: • When the average personnel cost
Page 43 and 44: For years 2007-2008-2009 these annu
Page 45 and 46: The formula applied is the same as
Page 47 and 48: A. THIRD PARTIES MAKING THEIR RESOU
Page 49 and 50: this case it is the university whic
Page 51 and 52: parties making available resources
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above for Joint Research Units. The
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Non-exhaustive list of taxes and pe
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administrative, absence, EU-project
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Some activities may be considered n
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applicable national labour law, the
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The following criteria must be appl
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• each successive 12-hour period:
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equipment purchase. If the service
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Indirect costs, also called overhea
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• The system applied and the cost
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Such costs are normally deemed to b
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principle be able to opt for the 60
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certificate of financial statements
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Article II.16 of ECGA - Upper fundi
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Changes of legal status of benefici
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* Remark: Actual commercial exploit
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They may cover the salary costs of
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fee to a conference carried out by
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eneficiaries may opt for a lump sum
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Example of calculation of EU fundin
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Example: 3-year project with 3 mill
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Maximum EU/Euratom financial contri
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• The beneficiary has to reimburs
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The Communication permits the use o
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Article II.24 of ECGA - Liquidated
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FINAL PROVISIONS Article II.40 of E
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2 nd period: the access provider de
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The EU/Euratom financial contributi
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Step 2: The budget for the RTD Perf
Page 111 and 112:
For our project example we show two
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Guide to Financial Issues relating to FP7 Indirect Actions - KoWi

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