Some figures about Disabled People in Turkey

Financial Rules

Asist. Prof. Mahmut Geyik

The Rules to Monitoring Project

Contractor is responsible for documenting of all expenses of project

To do it eligible subcontractors should take care of documenting eligible as well

All documents should keep in safe for 5 years

All partners should have 2 copy of documents and they should give one of them to contractors

Eligible Costs

All expenses should must related to activities involving the eligible countries in the Programme

Any costs relating to activities undertaken outside these countries are not eligible unless they are necessary for the completion of the action

They must be incurred by legal bodies/institutions or by natural persons depending on the action concerned

Eligible Costs

They must be connected with the action They must be necessary for performance of

the action They must be reasonable and justified and

they must accord with the principles of value for money and cost-effectiveness

They must be generated during the lifetime of the action (31/12/2007-30/12/2009)

They must be identifiable and verifiable

Non-eligible Costs Return on capital; Debt and debt service charges; Interest owed; Doubtful debts; Exchange losses; VAT (Value Added Tax), unless the applicant

can show that he is unable to recover it;

Non-eligible Costs

Excessive or reckless expenditure; Purchase of capital assets; In the case of rental or leasing of

equipment, the cost of any buy-out option at the end of the lease or rental period;

Costs of opening and operating bank accounts;

Costs incurred in relation to any document required to be submitted with the application (audit reports, etc.)

Eligible Costs

Indirect Costs Direct Costs

Indirect Costs

These costs don’t need to be justified by accounting documents.

These costs have limit that is maximum of 7% of the total amount of eligible direct costs.

These cost are contribution of partnersExamples of indirect costs are: All costs for equipment related to the administration of the

project (i.e. PC's, portables, etc.) Communication costs (postage, fax, telephone, mailing, etc.) Infrastructure costs (rent, electricity, etc.) of the premises

where the project is being carried out Office supplies Photocopies

Direct Costs

Staff Costs Travel and subsistence costs Equipment costs (The total cost for

equipment may not be more than 10% of the total direct costs of the project)

Subcontracting costs (The total cost for subcontracting may not be more than 30% of the total direct costs of the project.)

Other costs

Staff Costs

There are 2 kinds of staff: Statutory staff and Temporary staff, Statutory staff, having either a permanent or a

temporary employment contract with the partner; Temporary staff, recruited through a specialised

external agency.

Real daily staff cost rates are based on average rates corresponding to the partner's usual policy on remuneration, comprising actual salaries plus social security charges and other statutory costs included in the remuneration. Non statutory costs like bonuses, lease car, expense account schemes, incentive payments or profit-sharing schemes are excluded.

Staff Costs

The estimated staff costs results from multiplying the number of days with the real daily staff cost rate.

Staff members of Project partners are not allowed to operate in a subcontracting capacity for the project.

Staff CategoryManagerResearcherTrainer / TeacherTechnical Staff Office Clerks

Travel Costs

Costs may be claimed only for journeys directly connected to specific and clearly identifiable project-related 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 means of travel.

The travel cost for a journey should include all costs and all means for travel from the point of origin to the point of destination (and vice versa) and may include visa fees, travel insurance and cancellation costs.

Travel Costs

Expenses for private car travel (personal or company cars), where substantiated and where the price is not excessive, will be refunded as follows (whichever is the cheapest):

• Either a rate per km in accordance with the internal rules of the organization concerned up to a max of €0.22.

• Or the price of a rail, bus or plane ticket. Only one ticket shall be reimbursed, independently of the number of people travelling in the same vehicle.

Travel Costs

For hire cars or taxis: the actual cost where this is not excessive compared with other means of travel. Reimbursement takes place independently of the number of people travelling in the same vehicle.

Subsistence costs

Costs may be claimed only for journeys directly connected to specific and clearly identifiable project-related activities.

Reimbursement is based on the existing internal rules of the Partner organisations, which may be on an actual cost (reimbursement of receipts) or daily allowance basis. In either case, proof of attendance and overnight accommodation will be required so substantiate declared costs at reporting stage.

Subsistence rates cover accommodation, meals and all local travel costs (but not local travel costs incurred to travel from point of origin to point of destination). In calculating the number of days for which to apply the Daily Subsistence Rate it should be noted that a FULL day normally includes an overnight stay.

Equipment costs

Purchase, rent or lease of equipment (new or second-hand), including the installation, maintenance and insurance costs, is considered that only when specific and necessary for achieving the goals of the project/action. Proposed equipment costs must always be duly justified.

All equipment related to the administration of the project (i.e. PC's, portables, etc.) and all equipment purchased before the start of a project is covered by indirect costs of the project.

The total cost for equipment may not be more than 10% of the total direct costs of the project.

Subcontracting costs

Costs entailed by procurement contracts for the purposes of carrying out a part of the action are considered when awarded by a partner to an external body, organisation or individual.

In order to maintain the concept of the project partnership, the management and the general administration of the project may not be subcontracted.

Costs are based on a verifiable estimate or, if the subcontractor is identified, on the basis of an offer. The estimate/offer will cover all costs (i.e. staff costs plus travel costs, etc.).

The total cost for subcontracting may not be more than 30% of the total direct costs of the project.

Working and Expenditure Template

It should be collected regularly from all partner organizations,

Total amount of cost incurred in relation to work package should be noted

Time Tables for Staff Costs should include; Staff name and surname Partner Organization name Work package name Work done Days worked

Should be signatured by staff and project manager

Money Transferring

There will be no charge for money transfer from Turkey to Partner's account. But if there is any charge transferred country's bank, contractor (Sakarya University) will not have responsibility.

Thank you..