Erasmus+Jean Monnet Activities

Jean Monnet teamEACEA - Unit A2

Brussels18th November 2019

Kick-off Meeting 2019

Grant Management (I)

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• Milestones• Unit costs and Actual costs• Grant agreements and grant decisions• Q&ATable

ofcontents

• Amendment to grant agreements/decisions• e-Reports• Publicity obligations• Grant reductions (Penalties)• Q&A

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The Milestones of E+ Jean Monnet

grant management

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By Maria Victoria de Yturriaga Saldanha

You may have 2 formulas for the starting date of your actions

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2019 2020 2020 2021 2021 2022 2022 2022 (e.g. 2025 to 2027)e.g.1/9/AY1 e.g.31/8/AY1 e.g.1/9/AY2 e.g.31/8/AY2 e.g.1/9/AY3 e.g.31/8/AY3 e.g.≤ 31/10/Y4 e.g.≤ 31/12/Y4 e.g.≤ 31/12/Y7 to Y9

2 month 60 days 3 to 5 yearsAcademic Year 1 Academic Year 2 Academic Year 3

Implementation of activitiesTechnical

e-report (AY1)

Final e-report (technical + financial)

Covers 3 yearsSignature grant

agreement/decision

Notification of selection results

Uploading of results on the E+ Project Results Platform

Approval final e-report

Check results on the E+PRP and decide on

their publication

Goodpractices

Success storiesDesk monitoring - Field monitoring visitsPayment

pre-financing (70%)

Checks, audits, evaluations

Duty to keep documents

EU grant ≤ 60 000€: 3 yearsEU grant > 60 000€: 5 years

Payment of balance

Most common

Grant Beneficiary

EC/EACEA

For the action type PROJECTs

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(e.g. 2019) (e.g. ≤ 2021) (e.g. ≤ 2021) (e.g. ≤ 2021) (e.g. ≤ 2024e.g.1/9/AY1 e.g.≤ 31/8/AY2 e.g.≤ 31/10/Y3 e.g.≤ 31/12/Y3 e.g.≤ 30/12/Y6

2 month 60 days 3 years12, 18 or 24 months

Implementation of activities

Final e-report (technical + financial)

Covers full project

duration

Signature grant agreement/decision

Notification of selection results

Uploading of results on the E+ Project

Desk monitoring - Field monitoring visits

Payment pre-financing (70%)

Checks, audits, evaluations

Duty to keep documents

EU grant ≤ 60 000€: 3 years

Approval final e-report

Check results on the E+PRP and decide on

their publication

Goodpractices

Success stories

Payment of balance

Grant Beneficiary

EC/EACEA

Unit costs and Actual costsin Jean Monnet grants

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By Nicolas Stretz

Unit costs Actual costs

Centres of ExcellenceChairs

Modules

Networks

Projects

Support to Associations

Teaching hoursD1 (e.g. 166€ IT)

EventsDurationLocation Participants D2 (e.g. 73€/d IT)Non-local speakers• Subsistence D3 (e.g. 230€/d IT)• 6 travel bands from 100km on

Budget categories

Direct Costs (DC):A. StaffB1. Travel & subsistenceB2. Equipment (≤10%DC)B3. Subcontracting (≤30%DC)B4. Teaching costs (except for SUPPA)B5. Other costs

Indirect Costs (≤7%DC)

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Unit costs

• Methodology for the calculation of the grant, based on the use of key units

• The grant covers all costs necessary for the activities

• Activities shall be eligible

• Costs actually incurred by beneficiaries are not relevant

• At reporting stage: focus on the operational side and respect of the agreed methodology

• Penalties apply if poor, late or partial implementation, or lack of publicity obligations

• Exchange rates are not relevant because unit costs are already in EUR

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Unit costs NOT APPLICABLE for Actual costs

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D.1 is for Modules and Chairs only D.3 is for Projects only

D.2 is for Projects only

Unit costs NOT APPLICABLE for Actual costs

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Travel distances(only for the action type PROJECTs)

It is compulsory to use the Erasmus+ Distance Calculator

https://ec.europa.eu/programmes/erasmus-plus/resources/distance-calculator_en

Actual costs

• Reimbursement of costs actually incurred

• Both the Activities and the Expenditure shall be eligible

• Rules in force at the beneficiary institution apply: staff costs, travel & subs costs, tenders, etc.

• At reporting stage: focus on both the activities and the expenditure

• Ceilings (% DC) apply for some budget categories

• Non-profit rule applies for EU grants > EUR 60 000

• Penalties apply if poor, late or partial implementation, or lack of publicity obligations

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Actual costs

Exchange rate for reporting purposes:

• Grant beneficiaries with general accounts in EUR: costs incurred in another currency must be converted into EUR in accordance with the beneficiary’s usual accounting practices.

• Grant beneficiaries with general accounts in a currency other than EUR : the rate is the average of the daily exchange rates -or the average of the monthly accounting rates if no daily euro exchange rate is published for the currency in question- determined over the corresponding reporting period, which are published on the Official Journal of the European Union:

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http://www.ecb.europa.eu/stats/exchange/eurofxref/html/index.en.htmlDaily exchange rates:

http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfmMonthly accounting rates:

(Art. 4.6 of the special conditions)

Actual costs

Incurred within the implementation

period

Indicated in the estimated budget

Incurred in connection with

the projectNecessary

Reasonable, justified and with

sound financial management

Identifiable and verifiable (recorded

and easily traceable)

Complying with social and tax requirements

Conditions for the eligibility of costs(Art. 19.1 of the general conditions)

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(See also articles 19.2 and 19.3 of the general conditions for more details on eligible direct costs and indirect costs respectively)

Actual costs

Return on capital

Debt and debt service charges

Provisions for losses or debts

Interest owed

Doubtful debts

Exchange losses

Costs of transfers from the EACEA

Contributions in kind

Costs of other projects

Excessive or reckless

expenditure

Deductible VAT

Ineligible costs(Art. 19.4 of the general conditions)

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Actual costsBudget transfers(Art. 22 of the general conditions)

Adjustments of the estimated budget by transfers betweenbudget categories are allowed if the action is implemented as described in Annex I of the grant decision/agreement. Theseadjustments do not require an amendment of the grantdecision/agreement.

However, costs relating to subcontracts not provided in AnnexI of the grant decision/agreement cannot be added to the budget, unless approved by the EACEA. 16

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225 (79%) 8,9M€

60 (21%) 9,3M€Types of grants/budgetsin the grants awarded in

2019

The grant agreement/decision:Special Conditions

General Conditions (Annex II)Other annexes

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By Santiago Gutiérrez Jiménez

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• Milestones• Unit costs and Actual costs• Grant agreements and grant decisions

We have seen so far:

Any questions?

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