Erasmus+ Programme (ERASMUS)
Model Grant Agreement
(ERASMUS MGA — Mono)
Project: EAC-2024-0298 — EAC/S09/2024
EUROPEAN COMMISSION
DIRECTORATE-GENERAL FOR EDUCATION, YOUTH, SPORT AND CULTURE
Culture, Creativity and Sport
Sport
GRANT AGREEMENT
FOR THE ERASMUS+ PROGRAMME (ERASMUS)1
(MONO-BENEFICIARY)
Project EAC-2024-0298
PREAMBLE
This Agreement (‘the Agreement’) is between the following parties:
on the one part,
the European Union (‘EU’), represented by the European Commission (‘European
Commission’ or ‘granting authority’),
and
on the other part,
‘the beneficiary’ :
Ministry of Culture of the Republic of Estonia, established in Suur-Kaija 23, 15076
Tallinn, Estonia,
All provisions referring to ‘beneficiaries’ will be considered — mutatis mutandis — as
referring to the beneficiary, including the affiliated entities (if any).
The parties referred to above have agreed to enter into the Agreement.
By signing the Agreement, the beneficiary accepts the grant and agrees to implement the
action under their own responsibility and in accordance with the Agreement, with all the
obligations and terms and conditions it sets out.
The Agreement is composed of:
Preamble
Terms and Conditions (including Data Sheet)
Annex 1 Description of the action
Annex 2 Estimated budget for the action
Annex 2a Additional information on unit costs and contributions (if applicable)
Annex 3 Accession forms (if applicable)
Annex 3a Declaration on joint and several liability of affiliated entities (if applicable)
Annex 4 Model for the financial statements
Annex 5 Specific mies (if applicable)
Annex 6 Model for the technical report
Annex 7 List of supporting documents
1 Regulation (EU) 2021/817 of the European Parliament and of the Council of 20 May 2021 establishing
Erasmus+: the Union Programme for education and training, youth and sport and repealing Regulation (EU)
No 1288/2013, OJ L 189, 28.5.2021, p. 1-33.
Project: EAC-2024-0298 — EAC/S09/2024
TERMS AND CONDITIONS
TABLE OF CONTENTS
GRANT AGREEMENT.......................... ............................................................................................................. 1
PREAMBLE..........................................................................................................................................................1
TERMS AND CONDITIONS.............................................................................................................................2
DATASHEET 6
CHAPTER 1 GENERAL........................................................................................................................... 10
ARTICLE 1 — SUBJECT OF THE AGREEMENT................................................................... 10
ARTICLE 2 — DEFINITIONS..................................................................................................... 10
CHAPTER! ACTION................................................................................................................................ 11
ARTICLE 3 — ACTION............................................................................................................... 11
ARTICLE 4 — DURATION AND STARTING DATE..............................................................11
CHAPTER 3 GRANT................................................................................................................................ 11
ARTICLE 5 — GRANT................................................................................................................ 11
5.1 Form of grant............................................................................................................... 11
5.2 Maximum grant amount.............................................................................................. 11
5.3 Funding rate.................................................................................................................12
5.4 Estimated budget, budget categories and forms of funding......................................12
5.5 Budget flexibility........................................................................................................ 12
ARTICLE 6 — ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS................ 12
6.1 General eligibility conditions..................................................................................... 12
6.2 Specific eligibility conditions for each budget category........................................... 14
6.3 Ineligible costs and contributions.............................................................................. 18
6.4 Consequences of non-compliance.............................................................................. 19
CHAPTER 4 GRANT IMPLEMENTATION............. ............................................................................ 19
SECTION 1 BENEFICIARIES, AFFILIATED ENTITIES AND OTHER PARTICIPANTS 19
ARTICLE 7 — BENEFICIARIES............................................................................................... 19
ARTICLE 8 — AFFILIATED ENTITIES.................................................................................. 20
ARTICLE 9 — OTHER PARTICIPANTS INVOLVED IN THE ACTION............................. 20
9.1 Associated partners................................................................................................... 20
9.2 Third parties giving in-kind contributions to the action..........................................21
9.3 Subcontractors........................................................................................................... 21
9.4 Recipients of financial support to third parties....................................................... 21
ARTICLE 10 — PARTICIPANTS WITH SPECIAL STATUS................................................. 21
10.1 Non-EU participants................................................................................................. 21
10.2 Participants which are international organisations.................................................. 22
10.3 Pillar-assessed participants...................................................................................... 22
SECTION 2 RULES FOR CARRYING OUT THE ACTION............................................................ 22
ARTICLE 11 — PROPER IMPLEMENTATION OF THE ACTION...................................... 22
11.1 Obligation to properly implement the action........................................................... 22
11.2 Consequences of non-compliance............................................................................ 22
ARTICLE 12 — CONFLICT OF INTERESTS.......................................................................... 23
12.1 Conflict of interests..................................... 23
12.2 Consequences of non-compliance............................................................................ 23
ARTICLE 13 — CONFIDENTIALITY AND SECURITY....................................................... 23
13.1 Sensitive information................................................................................................ 23
13.2 Classified information...............................................................................................24
13.3 Consequences of non-compliance............................................................................ 24
Project: EAC-2024-0298 — EAC/S09/2024
ARTICLE 14 — ETHICS AND VALUES..................................................................................24
14.1 Ethics........................................................................................................................24
14.2 Values...................................................................................................................... 24
14.3 Consequences of non-compliance........................................................................... 25
ARTICLE 15 — DATA PROTECTION...................................................................................... 25
15.1 Data processing by the granting authority.............................................................. 25
15.2 Data processing by the beneficiary......................................................................... 25
15.3 Consequences of non-compliance............................................................................26
ARTICLE 16 — INTELLECTUAL PROPERTY RIGHTS (IPR) — BACKGROUND
AND RESULTS — ACCESS RIGHTS AND RIGHTS OF USE..... 26
Background and access rights to background.........................................................26
16.1
Ownership of results................................................................................................ 26
16.2
Rights of use of the granting authority on materials, documents and
16.3
information received for policy, information, communication, dissemination
and publicity purposes.................................................................................. 26
16.4 Specific rules on IPR, results and background......................................................... 27
16.5 Consequences of non-compliance............................................................................27
ARTICLE 17 — COMMUNICATION, DISSEMINATION AND VISIBILITY...................... 27
17.1 Communication — Dissemination — Promoting the action.................................. 27
17.2 Visibi lity — European flag and funding statement................................................. 28
17.3 Quality of information — Disclaimer...................................................................... 28
17.4 Specific communication, dissemination and visibility rules................................... 29
17.5 Consequences of non-compliance............................................................................ 29
ARTICLE 18 — SPECIFIC RULES FOR CARRYING OUT THE ACTION......................... 29
18.1 Specific rules for carrying out the action................................................................ 29
18.2 Consequences of non-compliance............................................................................ 29
SECTION 3 GRANT ADMINISTRATION........................................................................................... 29
ARTICLE 19 — GENERAL INFORMATION OBLIGATIONS............................................. 29
19.1 Information requests................................................................................................. 29
19.2 Participant Register data updates..............................................................................29
19.3 Information about events and circumstances which impact the action................. 29
19.4 Consequences of non-compliance.............................................................................30
ARTICLE 20 — RECORD-KEEPING........................................................................................ 30
20.1 Keeping records and supporting documents...........................................................30
20.2 Consequences of non-compliance........................................................................... 31
ARTICLE 21 — REPORTING.................................................................................................... 31
21.1 Continuous reporting............................................................................................... 31
21.2 Periodic reporting: Technical reports and financial statements.............................31
21.3 Currency for financial statements and conversion into euros................................ 32
21.4 Reporting language.................................................................................................. 32
21.5 Consequences of non-compliance........................................................................... 33
ARTICLE 22 — PAYMENTS AND RECOVERIES — CALCULATION OF AMOUNTS
DUE...................................................................................................... 33
22.1 Payments and payment arrangements..................................................................... 33
22.2 Recoveries.............................. 33
22.3 Amounts due............................................................................... 33
22.4 Enforced recovery.................................................................................................... 38
22.5 Consequences of non-compliance............................................................................39
ARTICLE 23 — GUARANTEES................................................................................................ 39
23.1 Prefinancing guarantee............................................................................................. 39
Project: EAC-2024-0298 — EAC/S09/2024
23.2 Consequences of non-compliance............................................................................40
ARTICLE 24 — CERTIFICATES.............................................................................................. 40
24.1 Operational verification report (OVR).....................................................................40
24.2 Certificate on the financial statements (CFS)......................................................... 40
24.3 Certificate on the compliance of usual cost accounting practices (CoMUC)........ 40
24.4 Systems and process audit (SPA)............................................................................. 40
24.5 Consequences of non-compliance............................................ 41
ARTICLE 25 — CHECKS, REVIEWS, AUDITS AND INVESTIGATIONS —
EXTENSION OF FINDINGS.............................................................41
25.1 Granting authority checks, reviews and audits........................................................ 41
25.2 European Commission checks, reviews and audits in grants of other granting
authorities............... 42
25.3 Access to records for assessing simplified forms of funding.................................. 42
25.4 OLAF, EPPO and ECA audits and investigations................................................. 42
25.5 Consequences of checks, reviews, audits and investigations — Extension of
findings...........................................................................................................43
25.6 Consequences of non-compliance.......................................................... 44
ARTICLE 26 — IMPACT EVALUATIONS..............................................................................44
26.1 Impact evaluation....................................................................................................... 44
26.2 Consequences of non-compliance............................................................................. 45
CHAPTER 5 CONSEQUENCES OF NON-COMPLIANCE.............................................................. 45
SECTION 1 REJECTIONS AND GRANT REDUCTION.................................................................. 45
ARTICLE 27 — REJECTION OF COSTS AND CONTRIBUTIONS..................................... 45
27.1 Conditions.......................... 45
27.2 Procedure.................................................................................................................. 45
27.3 Effects....................................................................................................................... 45
ARTICLE 28 — GRANT REDUCTION..................................................................................... 45
28.1 Conditions..................................................................................................................45
28.2 Procedure................................................................................................ 46
28.3 Effects....................................................................................................................... 46
SECTION 2 SUSPENSION AND TERMINATION..............................................................................46
ARTICLE 29 — PAYMENT DEADLINE SUSPENSION........................................................ 46
29.1 Conditions................................................................................................................. 46
29.2 Procedure...................................................................................................... 46
ARTICLE 30 — PAYMENT SUSPENSION..............................................................................47
30.1 Conditions................................................................................................................. 47
30.2 Procedure............................ 47
ARTICLE 31 — GRANT AGREEMENT SUSPENSION......................................................... 48
31.1 Consortium-requested GA suspension.................................................................... 48
31.2 EU-initiated GA suspension.................................................................................... 48
ARTICLE 32 — GRANT AGREEMENT OR BENEFICIARY TERMINATION.................. 49
32.1 Consortium-requested GA termination................................................................... 49
32.2 Consortium-requested beneficiary termination....................................................... 50
32.3 EU-initiated GA or beneficiary termination........................................................... 50
SECTIONS OTHER CONSEQUENCES: DAMAGES AND ADMINISTRATIVE
SANCTIONS .........................................................................................................................52
ARTICLE 33 — DAMAGES........................................................................................................ 52
33.1 Liability of the granting authority........................................................................... 52
33.2 Liability of the beneficiary........................................................................................ 53
ARTICLE 34 — ADMINISTRATIVE SANCTIONS AND OTHER MEASURES.................53
c
Project: EAC-2024-0298 — EAC/S09/2024
SECTION 4 FORCE MAJEURE............................................................................................................. 53
ARTICLE 35 — FORCE MAJEURE.......................................................................................... 53
CHAPTER 6 FINAL PROVISIONS........................................................................................................ 53
ARTICLE 36 — COMMUNICATION BETWEEN THE PARTIES......................................... 53
36.1 Forms and means of communication — Electronic management........................... 53
36.2 Date of communication............................................................................................54
36.3 Addresses for communication................................................................................. 54
ARTICLE 37 — INTERPRETATION OF THE AGREEMENT.............................................. 54
ARTICLE 38 — CALCULATION OF PERIODS AND DEADLINES.....................................54
ARTICLE 39 — AMENDMENTS.............................................................................................. 54
39.1 Conditions................................................................................................................. 54
39.2 Procedure..................................................................................................................54
ARTICLE 40 — ACCESSION AND ADDITION OF NEW BENEFICIARIES...................... 55
40.1 Accession of the beneficiaries mentioned in the Preamble.................................... 55
40.2 Addition of new beneficiaries..................................................................................55
ARTICLE 41 — TRANSFER OF THE AGREEMENT............................................................. 55
ARTICLE 42 — ASSIGNMENTS OF CLAIMS FOR PAYMENT AGAINST THE
GRANTING AUTHORITY................................................................ 55
ARTICLE 43 — APPLICABLE LAW AND SETTLEMENT OF DISPUTES........................ 56
43.1 Applicable law.......................................................................................................... 56
43.2 Dispute settlement..................................................................................................... 56
ARTICLE 44 — ENTRY INTO FORCE..................................................................................... 56
Project: EAC-2024-0298 — EAC/S09/2024
DATA SHEET
1. General data
Project summary:
Project summary
The Ministry of Culture of the Republic of Estonia wishes to organise a Peer Learning Activity event for interested EU Member States that have
or pian to set up a national sport information system and that coliect, use or value data in sport policy making. The form of the activity will be a
physical meeting.
Within the framework of PLA, we would like to share our knowledge and experience on how digitalisation is used in sport policy making on the
example of the Estonian Sports Register, provide EU Member States the opportunity to exchange information and leam from good practices of
other countries, and discuss common challenges and future plans related to this topic.
The proposed PLA will contribute to the implementation of the EU Work Plan for Sport 2024 - 2027 on the two key topics: “innovation and
digitalisation’ and “policymaking and investments in sport”.
Project number: EAC-2024-0298
Project name: State sport information systems & data-based policy making
Project acronym: n/a
Cali: EAC/S09/2024
Topic: Peer learning activity in the field of sport
Type of action: Erasmus+ grants without a call for proposals
Granting authority: European Commission — EU
Grant managed through EU Funding & Tenders Portal: No
Project starting date: fixed date: 30.10.24
Project end date: 30.06.25
Project duration: 8 months
Consortium agreement: n/a
2. Participants
List of participants:
Total eligible
Short costs Maximum grant
Number Role Legal name Country Entry date Exit date
name amount
(BEN and A E)
Ministry of
Culture of the
1 BEN Estonia EUR 30 997.90 EUR 24 798.30
Republic of
Estonia
Total EUR 30 997.90 EUR 24 793.30
3. Grant
Maximum grant amount, total estimated eligible costs and contributions and funding rate:
Total eligible costs Funding rate Maximum grant amount Maximum grant amount
(BEN andAE) Í4 (Annex 2) (award decision)
EUR 30 997.90 79.99% EUR 24 798.30 EUR 24 798.30
Grant form: Budget-based
Grant mode: Action grant
Project: EAC-2024-0298 — EAC/S09/2024
Budget categories/activity types:
- A. Personnel costs
- A. 1 Employees, A.2 Natural persons under direct contract, A.3
Seconded persons
- A.4 SME owners and natural person beneficiaries
- A.5 Volunteers
- B. Subcontracting costs
- C. Purchase costs
- C.l Travel and subsistence
C.2 Equipment
C.3 Other goods, works andservices
E. Indirect costs
Cost eligibility options:
Standard supplementary payments
Limitation for subcontracting
- Travel and subsistence:
Travel: actual costs
Accommodation: actual costs
Subsistence: Unit or actual costs
Equipment: depreciation only
- Indirect cost flat-rate: 7% of the eligible direct costs (categories A-D, except volunteers costs and
exempted specific cost categories, if any)
- VAT: Yes
Other ineligible costs
Budget flexibility: Yes (no flexibility cap)
4. Reporting, payments and recoveries
4.1 Continuous reporting (art 21 )
n/a
4.2 Periodic reporting and payments
Reporting and payment schedule (art 21,22):
Project: EAC-2024-0298 — EAC/S09/2024
Reporting Payments
Reporting periods Type Deadline Type Deadline
(time to pay)
RP No Month from Month to
Initial
prefinancing 30 days
60% of the maximum from entry
grant amount into force
60 days after 90 days
Payment of the balance
Max. 8 Final report end of from receiving
(see article 22.3.4)
reporting penad periodic report
Prefinancing payments and guarantees: n/a
Prefinancing payment Prefinancing guarantee
Type Amount Guarantee amount Division per participant
Prefinancing 1 (initial) EUR 14 878.98 n/a 1 - BEN n/a
Reporting and payment modalities (art 21,22);
Interim payment ceiling (if any): 90% of the maximum grant amount
No-profit rule: Yes
Late payment interest: ECB + 3.5 %
Bank account for payments:
IBAN_account_number_and_SWIFTZBIC: EE89 1010 2200 3479 6011
Conversion into euros: Double conversion
Reporting language: Language of the Agreement
4.3 Certificates (art 24)
Certificates on the financial statements (CFS):
Conditions:
Schedule: interim/final payment, if threshold is reached
Standard threshold (beneficiary-level):
- financial statement: requested EU contribution to costs > EUR 325 000
4.4 Recoveries (art 22)
First-line liability for recoveries:
Beneficiary termination: Beneficiary
Final payment: Beneficiary
After final payment: Beneficiary
Joint and several liability for enforced recoveries (in case of non-payment):
Individual financial responsibility: The beneficiary is liable for its own debts (and those of its affiliated
entities, if any)
Joint and several liability of affiliated entities — n/a
Project: EAC-2024-0298 — EAC/S09/2024
5. Consequences of non-compliance, applicable law & dispute settlement forum
Applicable law (art 43):
Standard, applicable law regime: EU law + law of Belgium
Dispute settlement forum (art 43):
Standard dispute settlement forum:
EU beneficiaries: EU General Court + EU Court of Justice (on appeal)
Non-EU beneficiaries: Courts of Brussels, Belgium (unless an international agreement provides for
the enforceability of EU court judgements)
6. Other
Specific rules (Annex 5): Yes
ĪPR, results and background, access rights and rights of use
Communication, dissemination and visibility
Specific rules for carrying out the action
- Communication between the parties
Standard time-limits after project end:
Confidentiality for 5 years after final payment
Record-keeping for 5 years after final payment (or 3 for grants of not more than EUR 60 000)
Reviews up to 5 years after final payment (or 3 for grants of not more than EUR 60 000)
Audits up to 5 years after final payment (or 3 for grants of not more than EUR 60 000)
Extension of findings from other grants to this grant no later than 5 years after final payment (or 3 for
grants of not more than EUR 60 000)
Impact evaluation up to 5 years after final payment (or 3 for grants of not more than EUR 60 000)
Project: EAC-2024-0298 — EAC/S09/2024
CHAPTER 1 GENERAL
ARTICLE 1 — SUBJECT OF THE AGREEMENT
This Agreement sets out the rights and obligations and terms and conditions applicable to the
grant awarded for the implementation of the action set out in Chapter 2.
ARTICLE 2 — DEFINITIONS
For the purpose of this Agreement, the following definitions apply:
Action — The project which is being funded in the context of this Agreement.
Grant — The grant awarded in the context of this Agreement.
EU grants — Grants awarded by EU institutions, bodies, offices or agencies (including
EU executive agencies, EU regulatory agencies, EDA, joint undertakings,
etc.).
Participants— Entities participating in the action as beneficiaries, affiliated entities,
associated partners, third parties giving in-kind contributions, subcontractors
or recipients of financial support to third parties.
Beneficiaries (BEN) — The signatories of this Agreement (either directly or through an
accession form).
Affiliated entities (AE) — Entities affiliated to a beneficiary within the meaning of Article
190 of EU Financial Regulation 2024/25092which participate in the action
with similar rights and obligations as the beneficiaries (obligation to
implement action tasks and right to charge costs and claim contributions).
Associated partners (AP) — Entities which participate in the action, but without the right to
charge costs or claim contributions.
Purchases — Contracts for goods, works or services needed to carry out the action (e.g.
equipment, consumables and supplies) but which are not part of the action
tasks (see Annex 1).
Subcontracting — Contracts for goods, works or services that are part of the action tasks (see
Annex 1).
In-kind contributions — In-kind contributions within the meaning of Article 2(38) of EU
Financial Regulation 2024/2509, i.e. non-financial resources made available
free of charge by third parties.
2 For the definition, see Article 190 of Regulation (EU, Euratom) 2024/2509 of the European Parliament and
of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union
(recast), (‘EU Financial Regulation’) (OJ L, 2024/2509,26.9.2024): “affiliated entities [are]:
(a) entities that form a sole beneficiary [(i.e. where an entity is formed of several entities that satisfy the
criteria for being awarded a grant, including where the entity is specifically established for the purpose
of implementing an action to be financed by a grant)];
(b) entities that satisfy the eligibility criteria and that do not fall within one of the situations referred to in
Article 138(1) and 143(1) and that have a link with the beneficiary, in particular a legal or capital link,
which is neither limited to the action nor established for the sole purpose of its implementation”.
Project: EAC-2024-0298 — EAC/S09/2024
Fraud— Fraud within the meaning of Article 3 of EU Directive 2017/13713 and
Article 1 of the Convention on the protection of the European Communities’
financial interests, drawn up by the Council Act of 26 July 19954, as well as
any other wrongful or criminal deception intended to result in financial or
personal gain.
Irregularities — Any type of breach (regulatory or contractual) which could impact the EU
financial interests, including irregularities within the meaning of Article
1(2) of EU Regulation 2988Z955.
Grave professional misconduct — Any type of unacceptable or improper behaviour in
exercising one’s profession, especially by employees, including grave
professional misconduct within the meaning of Article 138(l)(c) of EU
Financial Regulation 2024/2509.
Applicable EU, international and national law — Any legal acts or other (binding or non
binding) rules and guidance in the area concerned.
Portal— EU Funding & Tenders Portal; electronic portal and exchange system
managed by the European Commission and used by itself and other EU
institutions, bodies, offices or agencies for the management of their funding
programmes (grants, procurements, prizes, etc.).
CHAPTER 2 ACTION
ARTICLE 3 — ACTION
The grant is awarded for the action EAC-2024-0298 (‘action’), as described in Annex 1.
ARTICLE 4 — DURATION AND STARTING DATE
The duration and the starting date of the action are set out in the Data Sheet (see Point 1).
CHAPTER 3 GRANT
ARTICLE 5 — GRANT
5.1 Form of grant
The grant is an action grant6 which takes the form of a budget-based mixed actual cost grant
(i.e. a grant based on actual costs incurred, but which may also include other forms of
funding, such as unit costs or contributions, flat-rate costs or contributions, lump sum costs or
contributions or financing not linked to costs).
5.2 Maximum grant amount
The maximum grant amount is set out in the Data Sheet (see Point 3) and in the estimated
budget (Annex 2).
3 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against
fraud to the Union’s financial interests by means of criminal law (OJ L 198,28.7.2017, p. 29).
4 OJC 316, 27.11.1995, p. 48.
5 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European
Communities financial interests (OJ L 312, 23.12.1995, p. 1).
6 For the definition, see Article 183(2)(a) EU Financial Regulation 2024/2509: ‘action grant’ means an EU
grant to finance “an action intended to help achieve a Union policy objective”.
Project: EAC-2024-0298 — EAC/S09/2024
5.3 Funding rate
The funding rate for costs is 79.99% of the action’s eligible costs. Contributions are not
subject to any funding rate.
5.4 Estimated budget, budget categories and forms of funding
The estimated budget for the action is set out in Annex 2.
It contains the estimated eligible costs and contributions for the action, broken down by
participant and budget category.
Annex 2 also shows the types of costs and contributions (forms of funding)7 to be used for
each budget category.
If unit costs or contributions are used, the details on the calculation will be explained in
Annex 2a.
5.5 Budget flexibility
The budget breakdown may be adjusted — without an amendment (see Article 39) — by
transfers (between participants and budget categories), as long as this does not imply any
substantive or important change to the description of the action in Annex 1.
However:
- changes to the budget category for volunteers (if used) always require an amendment
- changes to budget categories with lump sums costs or contributions (if used; including
financing not linked to costs) always require an amendment
- changes to budget categories with higher funding rates or budget ceilings (if used)
always require an amendment
addition of amounts for subcontracts not provided for in Annex 1 either require an
amendment or simplified approval in accordance with Article 6.2
- other changes require an amendment or simplified approval, if specifically provided
for in Article 6.2
flexibility caps: not applicable
ARTICLE 6 — ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS
In order to be eligible, costs and contributions must meet the eligibility conditions set out in
this Article.
6.1 General eligibility conditions
The general eligibility conditions are the following:
(a) for actual costs:
(i) they must be actually incurred by the beneficiary
7
See Article 125 EU Financial Regulation 2024/2509.
Project: EAC-2024-0298 — EAC/S09/2024
(ii) they must be incurred in the period set out in Article 4 (with the exception of
costs relating to the submission of the final periodic report, which may be
incurred afterwards; see Article 21)
(iii) they must be declared under one of the budget categories set out in Article 6.2
and Annex 2
(iv) they must be incurred in connection with the action as described in Annex 1
and necessary for its implementation
(v) they must be identifiable and verifiable, in particular recorded in the
beneficiary’s accounts in accordance with the accounting standards applicable
in the countiy where the beneficiary is established and with the beneficiary’s
usual cost accounting practices
(vi) they must comply with the applicable national law on taxes, labour and social
security and
(vii) they must be reasonable, justified and must comply with the principle of
sound financial management, in particular regarding economy and efficiency
(b) for unit costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2
and Annex 2
(ii) the units must:
- be actually used or produced by the beneficiary in the period set out in
Article 4 (with the exception of units relating to the submission of the
final periodic report, which may be used or produced afterwards; see
Article 21)
- be necessary for the implementation of the action and
(iii) the number of units must be identifiable and verifiable, in particular
supported by records and documentation (see Article 20)
(c) for flat-rate costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2
and Annex 2
(ii) the costs or contributions to which the flat-rate is applied must:
- be eligible
- relate to the period set out in Article 4 (with the exception of costs or
contributions relating to the submission of the final periodic report,
which may be incurred afterwards; see Article 21)
(d) for lump sum costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2
and Annex 2
Project: EAC-2024-0298 — EAC/S09/2024
(ii) the work must be properly implemented by the beneficiary in accordance with
Annex 1
(iii) the deliverables/outputs must be achieved in the period set out in Article 4
(with the exception of deliverables/outputs relating to the submission of the
final periodic report, which may be achieved afterwards; see Article 21)
(e) for unit, flat-rate or lump sum costs or contributions according to usual cost
accounting practices (if any):
(i) they must fulfil the general eligibility conditions for the type of cost
concerned
(ii) the cost accounting practices must be applied in a consistent manner, based
on objective criteria, regardless of the source of funding
(f) for financing not linked to costs (if any): the results must be achieved or the conditions
must be fulfilled as described in Annex 1.
In addition, for direct cost categories (e.g. personnel, travel & subsistence, subcontracting and
other direct costs) only costs that are directly linked to the action implementation and can
therefore be attributed to it directly are eligible. They must not include any indirect costs (i.e.
costs that are only indirectly linked to the action, e.g. via cost drivers).
6.2 Specific eligibility conditions for each budget category
For each budget category, the specific eligibility conditions are as follows:
Direct costs
A. Personnel costs
A.1 Costs for employees (or equivalent) are eligible as personnel costs, if they fulfil the
general eligibility conditions and are related to personnel working for the beneficiary under an
employment contract (or equivalent appointing act) and assigned to the action.
They must be limited to salaries, social security contributions, taxes and other costs linked to
the remuneration, if they arise from national law or the employment contract (or equivalent
appointing act) and be calculated on the basis of the costs actually incurred, in accordance
with the following method:
{daily rate for the person
multiplied by
number of day-equivalents worked on the action (rounded up or down to the nearest half-day)}.
The daily rate must be calculated as:
{annual personnel costs for the person
divided by
215}
The number of day-equivalents declared for a person must be identifiable and verifiable (see
Article 20).
Project: EAC-2024-0298 — EAC/S09/2024
The total number of day-equivalents declared in EU grants, for a person for a year, cannot be
higher than 215.
The personnel costs may also include supplementary payments for personnel assigned to the
action (including payments on the basis of supplementary contracts regardless of their nature),
if:
- it is part of the beneficiary’s usual remuneration practices and is paid in a consistent
manner whenever the same kind of work or expertise is required
the criteria used to calculate the supplementary payments are objective and generally
applied by the beneficiary, regardless of the source of funding used.
A.2 and A.3 Costs for natural persons working under a direct contract other than an
employment contract and costs for seconded persons by a third party against payment are
also eligible as personnel costs, if they are assigned to the action, fulfil the general eligibility
conditions and:
(a) work under conditions similar to those of an employee (in particular regarding the way
the work is organised, the tasks that are performed and the premises where they are
performed) and
(b) the result of the work belongs to the beneficiary (unless agreed otherwise).
They must be calculated on the basis of a rate which corresponds to the costs actually incurred
for the direct contract or secondment and must not be significantly different from those for
personnel performing similar tasks under an employment contract with the beneficiary.
A.4 The work of SME owners for the action (i.e. owners of beneficiaries that are small and
medium-sized enterprises8 not receiving a salary) or natural person beneficiaries (i.e.
beneficiaries that are natural persons not receiving a salary) may be declared as personnel
costs, if they fulfil the general eligibility conditions and are calculated as unit costs in
accordance with the method set out in Annex 2a.
A.5 The work of volunteers for the action (i.e. persons who freely work for an organisation,
on a non-compulsory basis and without being paid) may be declared as personnel costs, if and
as declared eligible in the invitation conditions, if they fulfil the general eligibility conditions
and are calculated as unit costs in accordance with the method set out in Annex 2a.
They:
may not exceed the maximum amount for volunteers for the action (which corresponds to
50% of the total (ineligible and eligible) project costs and contributions estimated in the
proposal)
may not exceed the maximum amount for volunteers for each beneficiary set out in Annex 2
For the definition, see Commission Recommendation 2003/361/EC: micro, small or medium-sized
enterprise (SME) are enterprises
engaged in an economic activity, irrespective of their legal form (including, in particular, self
employed persons and family businesses engaged in craft or other activities, and partnerships or
associations regularly engaged in an economic activity) and
employing fewer than 250 persons (expressed in ‘annual working units’ as defined in Article 5 of
the Recommendation) and which have an annual turnover not exceeding EUR 50 million, and/or an
annual balance sheet total not exceeding EUR 43 million.
Project: EAC-2024-0298 — EAC/S09/2024
may not make the maximum EU contribution to costs higher than the total eligible costs
without volunteers.
If also indirect costs for volunteers are declared eligible in the invitation conditions, the
amount of indirect costs may be added to the volunteers costs category in Annex 2, at the flat
rate set out in Point E.
B. Subcontracting costs
Subcontracting costs for the action (including related duties, taxes and, such as non
deductible or non-refundable value added tax (VAT)) are eligible, if they are calculated on the
basis of the costs actually incurred, fulfil the general eligibility conditions and are awarded
using the beneficiary’s usual purchasing practices — provided these ensure subcontracts with
best value for money (or if appropriate the lowest price) and that there is no conflict of
interests (see Article 12).
Beneficiaries that are ‘contracting authorities/entities’ within the meaning of the EU
Directives on public procurement must also comply with the applicable national law on public
procurement.
Subcontracting may cover only a limited part of the action.
The tasks to be subcontracted and the estimated cost for each subcontract must be set out in
Annex 1 and the total estimated costs of subcontracting per beneficiary must be set out in
Annex 2 (or may be approved ex post in the periodic report, if the use of subcontracting does
not entail changes to the Agreement which would call into question the decision awarding the
grant or breach the principle of equal treatment of applicants; ‘simplified approval
procedure’).
C. Purchase costs
Purchase costs for the action (including related duties, taxes and charges, such as non
deductible or non-refundable value added tax (VAT)) are eligible, if they fulfil the general
eligibility conditions and are bought using the beneficiary’s usual purchasing practices —
provided these ensure purchases with best value for money (or if appropriate the lowest price)
and that there is no conflict of interests (see Article 12).
Beneficiaries that are ‘contracting authorities/entities’ within the meaning of the EU
Directives on public procurement must also comply with the applicable national law on public
procurement.
C.l Travel and subsistence
Purchases for travel, accommodation and subsistence must be calculated as follows:
travel: as unit costs in accordance with the method set out in Annex 2a if covered by
Decision C(2021)359 or otherwise as costs actually incurred and in line with the
beneficiary’s usual practices on travel
9
Commission Decision of 12 January 2021 authorising the use of unit costs for travel, accommodation and
subsistence costs under an action or work programme under the 2021-2027 multi-annual financial
framework (C(2021)35), amended by Commission Decision C(2023) 4928 of 26 July 2023.
Project: EAC-2024-0298 — EAC/S09/2024
- accommodation: as unit costs in accordance with the method set out in Annex 2a if
covered by Decision C(2O21)351011 or otherwise as costs actually incurred and in line
with the beneficiary’s usual practices on travel
- subsistence: as unit costs in accordance with the method set out in Annex 2a if covered
by Decision C(2021)35n or otherwise as costs actually incurred and in line with the
beneficiary’s usual practices on travel.
C.2 Equipment
Purchases of equipment, infrastructure or other assets used for the action must be declared
as depreciation costs, calculated on the basis of the costs actually incurred and written off in
accordance with international accounting standards and the beneficiary’s usual accounting
practices.
Only the portion of the costs that corresponds to the rate of actual use for the action during the
action duration can be taken into account.
Costs for renting or leasing equipment, infrastructure or other assets are also eligible, if they
do not exceed the depreciation costs of similar equipment, infrastructure or assets and do not
include any financing fees.
C.3 Other goods, works and services
Purchases of other goods, works and services must be calculated on the basis of the costs
actually incurred.
Such goods, works and services include, for instance, consumables and supplies, promotion,
dissemination, protection of results, translations, publications, certificates and financial
guarantees, if required under the Agreement.
D. Other cost categories
D.l Financial support to third parties
Costs for providing financial support to third parties (in the form of grants, prizes or
similar forms of support; if any) are eligible, if and as declared eligible in the invitation
conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the
costs actually incurred and the support is implemented in accordance with the conditions set
outin Annex 1.
These conditions must ensure objective and transparent selection procedures and include at
least the following:
(a) for grants (or similar):
(i) the maximum amount of financial support for each third party (‘recipient’);
this amount may not exceed the amount set out in the Data Sheet (see Point 3)
or otherwise agreed with the granting authority
10 Commission Decision of 12 January 2021 authorising the use of unit costs for travel, accommodation and
subsistence costs under an action or work programme under the 2021-2027 multi-annual financial
framework (C(2021)35), amended by Commission Decision C(2023) 4928 of 26 July 2023.
11 Commission Decision of 12 January 2021 authorising the use of unit costs for travel, accommodation and
subsistence costs under an action or work programme under the 2021-2027 multi-annual financial
framework (C(2021)35), amended by Commission Decision C(2023) 4928 of 26 July 2023.
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(Ü) the criteria for calculating the exact amount of the financial support
(iii) the different types of activity that qualify for financial support, on the basis of
a closed list
(iv) the persons or categories of persons that will be supported and
(v) the criteria and procedures for giving financial support
(b) for prizes (or similar):
(i) the eligibility and award criteria
(ii) the amount of the prize and
(iii) the payment arrangements.
Indirect costs
E. Indirect costs
Indirect costs will be reimbursed at the flat-rate of 7% of the eligible direct costs (categories
A-D, except volunteers costs and exempted specific cost categories, if any).
Contributions
Not applicable
6.3 Ineligible costs and contributions
The following costs or contributions are ineligible:
(a) costs or contributions that do not comply with the conditions set out above (Article 6.1
and 6.2), in particular:
(i) costs related to return on capital and dividends paid by a beneficiary
(ii) debt and debt service charges
(iii) provisions for future losses or debts
(iv) interest owed
(v) currency exchange losses
(vi) bank costs charged by the beneficiary’s bank for transfers from the granting
authority
(vii) excessive or reckless expenditure
(viii) deductible or refundable VAT (including VAT paid by public bodies acting
as public authority)
(ix) costs incurred or contributions for activities implemented during grant
agreement suspension (see Article 32)
(x) in-kind contributions by third parties
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(b) costs or contributions declared under other EU grants (or grants awarded by an EU
Member State, non-EU country or other body implementing the EU budget), except
for the following cases:
(i) Synergy actions: not applicable
(ii) if the action grant is combined with an operating grant12 running during the
same period and the beneficiary can demonstrate that the operating grant does
not cover any (direct or indirect) costs of the action grant
(c) costs or contributions for staff of a national (or regional/local) administration, for
activities that are part of the administration’s normal activities (i.e. not undertaken
only because of the grant)
(d) costs or contributions (especially travel and subsistence) for staff or representatives of
EU institutions, bodies or agencies
(e) other:
(i) country restrictions for eligible costs: not applicable
(ii) costs or contributions declared specifically ineligible in the invitation
conditions.
6.4 Consequences of non-compliance
If a beneficiary declares costs or contributions that are ineligible, they will be rejected (see
Article 27).
This may also lead to other measures described in Chapter 5.
CHAPTER 4 GRANT IMPLEMENTATION
SECTION 1 BENEFICIARIES, AFFILIATED ENTITIES AND OTHER
PARTICIPANTS
ARTICLE 7 — BENEFICIARIES
The beneficiary, as signatory of the Agreement, is fully responsible towards the granting
authority for implementing it and for complying with all its obligations.
They must implement the Agreement to their best abilities, in good faith and in accordance
with all the obligations and terms and conditions it sets out.
They must have the appropriate resources to implement the action and implement the action
under their own responsibility and in accordance with Article 11. If they rely on affiliated
entities or other participants (see Articles 8 and 9), they retain sole responsibility towards the
granting authority.
They are responsible for the technical implementation of the action. The financial
responsibility of the beneficiary in case of recoveries is governed by Article 22.
12
For the definition, see Article 183(2)(b) EU Financial Regulation 2024/2509: “operating grant’ means an
EU grant to finance “the functioning of a body which has an objective forming part of and supporting an EU
policy”.
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The beneficiary (and their action) must remain eligible under the EU programme funding the
grant for the entire duration of the action. Costs and contributions will be eligible only as long
as the beneficiary and the action are eligible.
The internal roles and responsibilities of the beneficiary are divided as follows:
(a) The beneficiary must:
(i) keep information stored in the Portal Participant Register, if any, up to date
(see Article 19)
(ii) inform the granting authority immediately of any events or circumstances
likely to affect significantly or delay the implementation of the action (see
Article 19)
(iii) submit to the granting authority in good time:
- the prefinancing guarantees (if required; see Article 23)
- the financial statements and certificates on the financial statements
(CFS) (if required; see Articles 21 and 24.2 and Data Sheet, Point 4.3)
- the contribution to the deliverables and technical reports (see Article
21)
- any other documents or information required by the granting authority
under the Agreement
(iv) submit to the granting authority data and information related to the
participation of their affiliated entities.
(b) The beneficiary must:
(i) monitor that the action is implemented properly (see Article 11)
(ii) communicate with the granting authority and, in particular:
- submit the prefinancing guarantees to the granting authority (if any)
- request and review any documents or information required and verify
their quality and completeness before passing them on to the granting
authority
- submit the deliverables and reports to the granting authority
The beneficiary may not delegate or subcontract the above-mentioned tasks to any other third
party (including affiliated entities).
ARTICLE 8 — AFFILIATED ENTITIES
Not applicable
ARTICLE 9 — OTHER PARTICIPANTS INVOLVED IN THE ACTION
9.1 Associated partners
Not applicable
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9.2 Third parties giving in-kind contributions to the action
Other third parties may give in-kind contributions to the action (i.e. personnel, equipment,
other goods, works and services, etc. which are free-of-charge), if necessary for the
implementation.
Third parties giving in-kind contributions do not implement any action tasks. They may not
charge costs or contributions to the action and the costs for the in-kind contributions are not
eligible.
The third parties and their in-kind contributions should be set out in Annex 1.
9.3 Subcontractors
Subcontractors may participate in the action, if necessary for the implementation.
Subcontractors must implement their action tasks in accordance with Article 11. The costs for
the subcontracted tasks (invoiced price from the subcontractor) are eligible and may be
charged by the beneficiary, under the conditions set out in Article 6. The costs will be
included in Annex 2 as part of the beneficiary’s costs.
The beneficiary must ensure that their contractual obligations under Articles 11 (proper
implementation), 12 (conflict of interest), 13 (confidentiality and security), 14 (ethics), 17.2
(visibility), 18 (specific rules for carrying out action), 19 (information) and 20 (record
keeping) also apply to the subcontractors.
The beneficiary must ensure that the bodies mentioned in Article 25 (e.g. granting authority,
OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the
subcontractors.
9.4 Recipients of financial support to third parties
If the action includes providing financial support to third parties (e.g. grants, prizes or similar
forms of support), the beneficiary must ensure that their contractual obligations under Articles
12 (conflict of interest), 13 (confidentiality and security), 14 (ethics), 17.2 (visibility), 18
(specific rules for carrying out action), 19 (information) and 20 (record-keeping) also apply to
the third parties receiving the support (recipients).
The beneficiary must also ensure that the bodies mentioned in Article 25 (e.g. granting
authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the
recipients.
ARTICLE 10 — PARTICIPANTS WITH SPECIAL STATUS
10.1 Non-EU participants
Participants which are established in a non-EU country (if any) undertake to comply with
their obligations under the Agreement and:
- to respect general principles (including fundamental rights, values and ethical
principles, environmental and labour standards, rules on classified information,
intellectual property rights, visibility of funding and protection of personal data)
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- for the submission of certificates under Article 24: to use qualified external auditors
which are independent and comply with comparable standards as those set out in EU
Directive 2006/43/EC13
- for the controls under Article 25: to allow for checks, reviews, audits and
investigations (including on-the-spot checks, visits and inspections) by the bodies
mentioned in that Article (e.g. granting authority, OLAF, Court of Auditors (ECA),
etc.).
Special rules on dispute settlement apply (see Data Sheet, Point 5).
10.2 Participants which are international organisations
Participants which are international organisations (IOs; if any) undertake to comply with their
obligations under the Agreement and:
- to respect general principles (including fundamental rights, values and ethical
principles, environmental and labour standards, rules on classified information,
intellectual property rights, visibility of funding and protection of personal data)
- for the submission of certificates under Article 24: to use either independent public
officers or external auditors which comply with comparable standards as those set out
in EU Directive 2006/43/EC
- for the controls under Article 25: to allow for the checks, reviews, audits and
investigations by the bodies mentioned in that Article, taking into account the specific
agreements concluded by them and the EU (if any).
For such participants, nothing in the Agreement will be interpreted as a waiver of their
privileges or immunities, as accorded by their constituent documents or international law.
Special rules on applicable law and dispute settlement apply (see Article 43 and Data Sheet,
Point 5).
10.3 Pillar-assessed participants
Not applicable
SECTION 2 RULES FOR CARRYING OUT THE ACTION
ARTICLE 11 — PROPER IMPLEMENTATION OF THE ACTION
11.1 Obligation to properly implement the action
The beneficiary must implement the action as described in Annex 1 and in compliance with
the provisions of the Agreement, the invitation conditions and all legal obligations under
applicable EU, international and national law.
11.2 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28).
13 Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of
annual accounts and consolidated accounts or similar national regulations (OJ L 157,9.6.2006, p. 87).
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Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 12 — CONFLICT OF INTERESTS
12.1 Conflict of interests
The beneficiary must take all measures to prevent any situation where the impartial and
objective implementation of the Agreement could be compromised for reasons involving
family, emotional life, political or national affinity, economic interest or any other direct or
indirect interest (‘conflict of interests’).
They must formally notify the granting authority without delay of any situation constituting or
likely to lead to a conflict of interests and immediately take all the necessary steps to rectify
this situation.
The granting authority may verify that the measures taken are appropriate and may require
additional measures to be taken by a specified deadline.
12.2 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28) and the grant or the beneficiary may be terminated (see Article 32).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 13 — CONFIDENTIALITY AND SECURITY
13.1 Sensitive information
The parties must keep confidential any data, documents or other material (in any form) that is
identified as sensitive in writing (‘sensitive information’) — during the implementation of the
action and for at least until the time-limit set out in the Data Sheet (see Point 6).
If the beneficiary requests, the granting authority may agree to keep such information
confidential for a longer period.
Unless otherwise agreed between the parties, they may use sensitive information only to
implement the Agreement.
The beneficiary may disclose sensitive information to their personnel or other participants
involved in the action only if they:
(a) need to know it in order to implement the Agreement and
(b) are bound by an obligation of confidentiality.
The granting authority may disclose sensitive information to its staff and to other EU
institutions and bodies.
It may moreover disclose sensitive information to third parties, if:
(a) this is necessary to implement the Agreement or safeguard the EU financial interests
and
(b) the recipients of the information are bound by an obligation of confidentiality.
The confidentiality obligations no longer apply if:
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(a) the disclosing party agrees to release the other party
(b) the information becomes publicly available, without breaching any confidentiality
obligation
(c) the disclosure of the sensitive information is required by EU, international or national
law.
Specific confidentiality rules (if any) are set out in Annex 5.
13.2 Classified information
The parties must handle classified information in accordance with the applicable EU,
international or national law on classified information (in particular. Decision 2015/44414 and
its implementing rules).
Deliverables which contain classified information must be submitted according to special
procedures agreed with the granting authority.
Action tasks involving classified information may be subcontracted only after explicit
approval (in writing) from the granting authority.
Classified information may not be disclosed to any third party (including participants
involved in the action implementation) without prior explicit written approval from the
granting authority.
Specific security rules (if any) are set out in Annex 5.
13.3 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 14 — ETHICS AND VALUES
14.1 Ethics
The action must be carried out in line with the highest ethical standards and the applicable
EU, international and national law on ethical principles.
Specific ethics rules (if any) are set out in Annex 5.
14.2 Values
The beneficiary must commit to and ensure the respect of basic EU values (such as respect for
human dignity, freedom, democracy, equality, the rule of law and human rights, including the
rights of minorities).
Specific rules on values (if any) are set out in Annex 5.
14
Commission Decision 2015/444/EC, Euratom of 13 March 2015 on the security rules for protecting EU
classified information (OJ L 72, 17.3.2015, p. 53).
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14.3 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 15 — DATA PROTECTION
15.1 Data processing by the granting authority
Any personal data under the Agreement will be processed under the responsibility of the data
controller of the granting authority in accordance with and for the purposes set out in the
Portal Privacy Statement.
For grants where the granting authority is the European Commission, an EU regulatory or
executive agency, joint undertaking or other EU body, the processing will be subject to
Regulation 2018/172515.
15.2 Data processing by the beneficiary
The beneficiary must process personal data under the Agreement in compliance with the
applicable EU, international and national law on data protection (in particular, Regulation
2016/67916).
They must ensure that personal data is:
- processed lawfully, fairly and in a transparent manner in relation to the data subjects
- collected for specified, explicit and legitimate purposes and not further processed in a
manner that is incompatible with those purposes
adequate, relevant and limited to what is necessary in relation to the purposes for
which they are processed
- accurate and, where necessary, kept up to date
- kept in a form which permits identification of data subjects for no longer than is
necessary for the purposes for which the data is processed and
- processed in a manner that ensures appropriate security of the data.
The beneficiary may grant their personnel access to personal data only if it is strictly
necessary for implementing, managing and monitoring the Agreement. The beneficiary must
ensure that the personnel is under a confidentiality obligation.
The beneficiary must inform the persons whose data are transferred to the granting authority
and provide them with the Portal Privacy Statement.
15 Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the
protection of natural persons with regard to the processing of personal data by the Union institutions, bodies,
offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and
Decision No 1247/2002/EC (OJL 295, 21.11.2018, p. 39).
16 Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection
of natural persons with regard to the processing of personal data and on the free movement of such data, and
repealing Directive 95/46/EC (‘GDPR’) (OJ L 119, 4.5.2016, p. 1).
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15.3 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 16— INTELLECTUAL PROPERTY RIGHTS (IPR) — BACKGROUND
AND RESULTS — ACCESS RIGHTS AND RIGHTS OF USE
16.1 Background and access rights to background
The beneficiary must give the other participants access to the background identified as needed
for implementing the action, subject to any specific rules in Annex 5.
‘Background’ means any data, know-how or information — whatever its form or nature
(tangible or intangible), including any rights such as intellectual property rights — that is:
(a) held by the beneficiary before they acceded to the Agreement and
(b) needed to implement the action or exploit the results.
If background is subject to rights of a third party, the beneficiary must ensure that it is able to
comply with its obligations under the Agreement.
16.2 Ownership of results
The granting authority does not obtain ownership of the results produced under the action.
‘Results’ means any tangible or intangible effect of the action, such as data, know-how or
information, whatever its form or nature, whether or not it can be protected, as well as any
rights attached to it, including intellectual property rights.
16.3 Rights of use of the granting authority on materials, documents and information
received for policy, information, communication, dissemination and publicity
purposes
The granting authority has the right to use non-sensitive information relating to the action and
materials and documents received from the beneficiary (notably summaries for publication,
deliverables, as well as any other material, such as pictures or audio-visual material, in paper
or electronic form) for policy, information, communication, dissemination and publicity
purposes — during the action or afterwards.
The right to use the beneficiary’s materials, documents and information is granted in the form
of a royalty-free, non-exclusive and irrevocable licence, which includes the following rights:
(a) use for its own purposes (in particular, making them available to persons working for
the granting authority or any other EU service (including institutions, bodies, offices,
agencies, etc.) or EU Member State institution or body; copying or reproducing them
in whole or in part, in unlimited numbers; and communication through press
information services)
(b) distribution to the public (in particular, publication as hard copies and in electronic
or digital format, publication on the internet, as a downloadable or non-downloadable
file, broadcasting by any channel, public display or presentation, communicating
Ö
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through press information services, or inclusion in widely accessible databases or
indexes)
(c) editing or redrafting (including shortening, summarising, inserting other elements
(e.g. meta-data, legends, other graphic, visual, audio or text elements), extracting parts
(e.g. audio or video files), dividing into parts, use in a compilation)
(d) translation
(e) storage in paper, electronic or other form
(f) archiving, in line with applicable document-management rules
(g) the right to authorise third parties to act on its behalf or sub-license to third parties
the modes of use set out in Points (b), (c), (d) and (f), if needed for the information,
communication and publicity activity of the granting authority and
(h) processing, analysing, aggregating the materials, documents and information received
and producing derivative works.
The rights of use are granted for the whole duration of the industrial or intellectual property
rights concerned.
If materials or documents are subject to moral rights or third party rights (including
intellectual property rights or rights of natural persons on their image and voice), the
beneficiary must ensure that they comply with their obligations under this Agreement (in
particular, by obtaining the necessary licences and authorisations from the rights holders
concerned).
Where applicable, the granting authority will insert the following information:
“© - [year] - [name of the copyright owner]. All rights reserved. Licensed to the [name of granting
authority] under conditions.”
16.4 Specific rules on IPR, results and background
Specific rules regarding intellectual property rights, results and background (if any) are set out
in Annex 5.
16.5 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28).
Such a breach may also lead to other measures described in Chapter 5.
ARTICLE 17 — COMMUNICATION, DISSEMINATION AND VISIBILITY
17.1 Communication — Dissemination — Promoting the action
Unless otherwise agreed with the granting authority, the beneficiary must promote the action
and its results by providing targeted information to multiple audiences (including the media
and the public), in accordance with Annex 1 and in a strategic, coherent and effective manner.
Before engaging in a communication or dissemination activity expected to have a major
media impact, the beneficiary must inform the granting authority.
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17.2 Visibility — European flag and funding statement
Unless otherwise agreed with the granting authority, communication activities of the
beneficiary related to the action (including media relations, conferences, seminars,
information material, such as brochures, leaflets, posters, presentations, etc., in electronic
form, via traditional or social media, etc.), dissemination activities and any infrastructure,
equipment, vehicles, supplies or major result funded by the grant must acknowledge EU
support and display the European flag (emblem) and funding statement (translated into local
languages, where appropriate):
Funded by the
European Union
Co-funded by the
European Union
Co funded by the Funded by the
European Union European Union
The emblem must remain distinct and separate and cannot be modified by adding other visual
marks, brands or text.
Apart from the emblem, no other visual identity or logo may be used to highlight the EU
support.
When displayed in association with other logos (e.g. of the beneficiary or sponsors), the
emblem must be displayed at least as prominently and visibly as the other logos.
For the purposes of their obligations under this Article, the beneficiary may use the emblem
without first obtaining approval from the granting authority. This does not, however, give
them the right to exclusive use. Moreover, they may not appropriate the emblem or any
similar trademark or logo, either by registration or by any other means.
17.3 Quality of information ■— Disclaimer
Any communication or dissemination activity related to the action must use factually accurate
information.
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Moreover, it must indicate the following disclaimer (translated into local languages where
appropriate):
“Funded by the European Union. Views and opinions expressed are however those of the author(s) only
and do not necessarily reflect those of the European Union or European Commission. Neither the
European Union nor the granting authority can be held responsible for them.”
17.4 Specific communication, dissemination and visibility rules
Specific communication, dissemination and visibility rules (if any) are set out in Annex 5.
17.5 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 18 — SPECIFIC RULES FOR CARRYING OUT THE ACTION
18.1 Specific rules for carrying out the action
Specific rules for implementing the action (if any) are set out in Annex 5.
18.2 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28).
Such a breach may also lead to other measures described in Chapter 5.
SECTION 3 GRANT ADMINISTRATION
ARTICLE 19 — GENERAL INFORMATION OBLIGATIONS
19.1 Information requests
The beneficiary must provide — during the action or afterwards and in accordance with
Article 7 — any information requested in order to verify eligibility of the costs or
contributions declared, proper implementation of the action and compliance with the other
obligations under the Agreement.
The information provided must be accurate, precise and complete and in the format requested,
including electronic format.
19.2 Participant Register data updates
If applicable, the beneficiary must keep — at all times, during the action or afterwards —
their information stored in the Portal Participant Register up to date, in particular, their name,
address, legal representatives, legal form and organisation type.
19.3 Information about events and circumstances which impact the action
The beneficiary must immediately inform the granting authority of any of the following:
(a) events which are likely to affect or delay the implementation of the action or affect the
EU’s financial interests, in particular:
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(i) changes in their legal, financial, technical, organisational or ownership
situation (including changes linked to one of the exclusion grounds listed in
the declaration of honour signed before grant signature)
(ii) linked action information: not applicable.
(b) circumstances affecting:
(i) the decision to award the grant or
(ii) compliance with requirements under the Agreement.
19.4 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the grant may be reduced
(see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 20 — RECORD-KEEPING
20.1 Keeping records and supporting documents
The beneficiary must — at least until the time-limit set out in the Data Sheet (see Point 6) —
keep records and other supporting documents to prove the proper implementation of the
action in line with the accepted standards in the respective field (if any).
In addition, the beneficiary must — for the same period — keep the following to justify the
amounts declared:
(a) for actual costs: adequate records and supporting documents to prove the costs
declared (such as contracts, subcontracts, invoices and accounting records); in
addition, the beneficiary’s usual accounting and internal control procedures must
enable direct reconciliation between the amounts declared, the amounts recorded in
their accounts and the amounts stated in the supporting documents
(b) for flat-rate costs and contributions (if any): adequate records and supporting
documents to prove the eligibility of the costs or contributions to which the flat-rate is
applied
(c) for the following simplified costs and contributions: the beneficiary does not need to
keep specific records on the actual costs incurred, but must keep:
(i) for unit costs and contributions (if any): adequate records and supporting
documents to prove the number of units declared
(ii) for lump sum costs and contributions (if any): adequate records and
supporting documents to prove proper implementation of the work as
described in Annex 1
(iii) for financing not linked to costs (if any): adequate records and supporting
documents to prove the achievement of the results or the fulfilment of the
conditions as described in Annex 1
(d) for unit, flat-rate and lump sum costs and contributions according to usual cost
accounting practices (if any): the beneficiary must keep any adequate records and
supporting documents to prove that their cost accounting practices have been applied
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in a consistent manner, based on objective criteria, regardless of the source of funding,
and that they comply with the eligibility conditions set out in Articles 6.1 and 6.2.
Moreover, the following is needed for specific budget categories:
(e) for personnel costs: time worked for the beneficiary under the action must be
supported by declarations signed monthly by the person and their supervisor, unless
another reliable time-record system is in place; the granting authority may accept
alternative evidence supporting the time worked for the action declared, if it considers
that it offers an adequate level of assurance
(f) additional record-keeping rules: not. applicable.
The records and supporting documents must be made available upon request (see Article 19)
or in the context of checks, reviews, audits or investigations (see Article 25).
If there are on-going checks, reviews, audits, investigations, litigation or other pursuits of
claims under the Agreement (including the extension of findings; see Article 25), the
beneficiary must keep these records and other supporting documentation until the end of these
procedures.
The beneficiary must keep the original documents. Digital and digitalised documents are
considered originals if they are authorised by the applicable national law. The granting
authority may accept non-original documents if they offer a comparable level of assurance.
20.2 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, costs or contributions
insufficiently substantiated will be ineligible (see Article 6) and will be rejected (see Article
27), and the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 21 — REPORTING
21.1 Continuous reporting
Not applicable
21.2 Periodic reporting: Technical reports and financial statements
The beneficiary must provide reports to request payments, in accordance with the schedule
and modalities set out in the Data Sheet (see Point 4.2):
- for additional prefinancings (if any): an additional prefinancing report
- for interim payments (if any) and the final payment: a periodic report.
The prefinancing and periodic reports include a technical and financial part.
The technical part includes an overview of the action implementation. The beneficiary should
use the model in Annex 6.
The financial part of the additional prefinancing report includes a statement on the use of the
previous prefinancing payment.
The financial part of the periodic report includes:
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- the financial statements (use of the model in Annex 4 is required; individual and
consolidated; for all affiliated entities)
- the explanation on the use of resources (or detailed cost reporting table, if required)
- the certificates on the financial statements (CFS) (if required; see Article 24.2 and
Data Sheet, Point 4.3).
The financial statements must detail the eligible costs and contributions for each budget
category and, for the final payment, also the revenues for the action (see Articles 6 and 22).
All eligible costs and contributions incurred should be declared, even if they exceed the
amounts indicated in the estimated budget (see Annex 2). Amounts that are not declared in the
individual financial statements will not be taken into account by the granting authority.
By signing the financial statements, the beneficiary confirms that:
the information provided is complete, reliable and true
- the costs and contributions declared are eligible (see Article 6)
- the costs and contributions can be substantiated by adequate records and supporting
documents (see Article 20) that will be produced upon request (see Article 19) or in
the context of checks, reviews, audits and investigations (see Article 25)
- for the final periodic report: all the revenues have been declared (if required; see
Article 22).
The beneficiary will have to submit also the financial statements of their affiliated entities (if
any). In case of recoveries (see Article 22), the beneficiary will be held responsible also for
the financial statements of their affiliated entities.
21.3 Currency for financial statements and conversion into euros
The financial statements must be drafted in euro.
Beneficiaries with general accounts established in a currency other than the euro must convert
the costs recorded in their accounts into euro, at the average of the daily exchange rates
published in the C series of the Official Journal of the European Union, calculated over the
corresponding reporting period.
If no daily euro exchange rate is published in the Official Journal for the currency in question,
they must be converted at the average of the monthly accounting exchange rates published on
the European Commission website (InforEuro), calculated over the corresponding reporting
period.
The beneficiary with general accounts in euro must convert costs incurred in another currency
into euro according to their usual accounting practices.
21.4 Reporting language
The reporting must be in the language of the Agreement, unless otherwise agreed with the
granting authority (see Data Sheet, Point 4.2).
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21.5 Consequences of non-compliance
If a report submitted does not comply with this Article, the granting authority may suspend
the payment deadline (see Article 29) and apply other measures described in Chapter 5.
If the beneficiary breaches its reporting obligations, the granting authority may terminate the
grant (see Article 32) or apply other measures described in Chapter 5.
ARTICLE 22 — PAYMENTS AND RECOVERIES — CALCULATION OF
AMOUNTS DUE
22.1 Payments and payment arrangements
Payments will be made in accordance with the schedule and modalities set out in the Data
Sheet (see Point 4.2).
They will be made in euro to the bank account indicated by the beneficiary (see Data Sheet,
Point 4.2) and must be distributed without unjustified delay (restrictions may apply to
distribution of the initial pre-financing payment; see Data Sheet, Point 4.2).
Payments to this bank account will discharge the granting authority from its payment
obligation.
The cost of payment transfers will be bome as follows:
- the granting authority bears the cost of transfers charged by its bank
- the beneficiary bears the cost of transfers charged by its bank
- the party causing a repetition of a transfer bears all costs of the repeated transfer.
Payments by the granting authority will be considered to have been carried out on the date
when they are debited to its account.
22.2 Recoveries
Recoveries will be made, if — at beneficiary termination, final payment or afterwards — it
turns out that the granting authority has paid too much and needs to recover the amounts
undue.
The general liability regime for recoveries (first-line liability) is as follows: At final payment,
the beneficiary will be fully liable for recoveries, even if it has not been the final recipient of
the undue amounts. At beneficiary termination or after final payment, recoveries will be made
directly against the beneficiary.
The beneficiary will be fully liable for repaying the debts of their affiliated entities.
In case of enforced recoveries (see Article 22.4), affiliated entities will be held liable for
repaying debts of their beneficiary under the Agreement (including late-payment interest), if
required by the granting authority (see Data Sheet, Point 4.4).
22.3 Amounts due
22.3.1 Prefinancing payments
The aim of the prefinancing is to provide the beneficiary with a float.
It remains the property of the EU until the final payment.
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For initial prefinancings (if any), the amount due, schedule and modalities are set out in the
Data Sheet (see Point 4.2).
For additional prefinancings (if any), the amount due, schedule and modalities are also set
out in the Data Sheet (see Point 4.2). However, if the statement on the use of the previous
prefinancing payment shows that less than 70% was used, the amount set out in the Data
Sheet will be reduced by the difference between the 70% threshold and the amount used.
Prefinancing payments (or parts of them) may be offset (without the beneficiary’s consent)
against amounts owed by a beneficiary to the granting authority — up to the amount due to
that beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive
agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles
29 and 30).
22.3.2 Amount due at beneficiary termination — Recovery
In case of beneficiary termination, the granting authority will determine the provisional
amount due. Payments (if any) will be made with the next interim or final payment.
The amount due will be calculated in the following step:
Step 1 — Calculation of the total accepted EU contribution
Step 1 — Calculation of the total accepted EU contribution
The granting authority will first calculate the ‘accepted EU contribution’ for all reporting
periods, by calculating the ‘maximum EU contribution to costs’ (applying the funding rate to
the accepted costs of the beneficiary), taking into account requests for a lower contribution to
costs and CFS threshold cappings (if any; see Article 24.5) and adding the contributions
(accepted unit, flat-rate or lump sum contributions and financing not linked to costs, if any).
After that, the granting authority will take into account grant reductions (if any). The resulting
amount is the ‘total accepted EU contribution’ for the beneficiary.
The balance is then calculated by deducting the payments received (if any; see report on the
distribution of payments in Article 32), from the total accepted EU contribution:
{tota! accepted EU contribution for the beneficiary
minus
{prefinancing and interim payments received (if any)} }.
If the balance is positive, the amount will be included in the next interim or final payment.
If the balance is negative, it will be recovered in accordance with the following procedure:
The granting authority will send a pre-information letter to the beneficiary:
- formally notifying the intention to recover, the amount due, the amount to be
recovered and the reasons why and
requesting observations within 30 days of receiving notification.
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If no observations are submitted (or the granting authority decides to pursue recovery despite
the observations it has received), it will confirm the amount to be recovered and ask this
amount to be paid to the beneficiary (confirmation letter).
The amounts will later on also be taken into account for the next interim or final payment.
22.3.3 Interim payments
Interim payments reimburse the eligible costs and contributions claimed for the
implementation of the action during the reporting periods (if any).
Interim payments (if any) will be made in accordance with the schedule and modalities set out
the Data Sheet (see Point 4.2).
Payment is subject to the approval of the periodic report. Its approval does not imply
recognition of compliance, authenticity, completeness or correctness of its content.
The interim payment will be calculated by the granting authority in the following steps:
Step 1 — Calculation of the total accepted EU contribution
Step 2 — Limit to the interim payment ceiling
Step 1 — Calculation of the total accepted EU contribution
The granting authority will calculate the ‘accepted EU contribution’ for the action for the
reporting period, by first calculating the ‘maximum EU contribution to costs’ (applying the
funding rate to the accepted costs of each beneficiary), taking into account requests for a
lower contribution to costs, and CFS threshold cappings (if any; see Article 24.5) and adding
the contributions (accepted imit, flat-rate or lump sum contributions and financing not linked
to costs, if any).
After that, the granting authority will take into account grant reductions from termination (if
any). The resulting amount is the ‘total accepted EU contribution’.
Step 2 — Limit to the interim payment ceiling
The resulting amount is then capped to ensure that the total amoimt of prefinancing and
interim payments (if any) does not exceed the interim payment ceiling set out in the Data
Sheet (see Point 4.2).
Interim payments (or parts of them) may be offset (without the beneficiary’s consent) against
amounts owed by the beneficiary to the granting authority — up to the amount due to that
beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive
agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles
29 and 30).
22.3.4 Final payment — Final grant amount — Revenues and Profit — Recovery
The final payment (payment of the balance) reimburses the remaining part of the eligible
costs and contributions claimed for the implementation of the action (if any).
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The final payment will be made in accordance with the schedule and modalities set out in the
Data Sheet (see Point 4.2).
Payment is subject to the approval of the final periodic report. Its approval does not imply
recognition of compliance, authenticity, completeness or correctness of its content.
The final grant amount for the action will be calculated in the following steps:
Step 1 — Calculation of the total accepted EU contribution
Step 2 — Limit to the maximum grant amount
Step 3 — Reduction due to the no-profit rule
Step 1 — Calculation of the total accepted EU contribution
The granting authority will first calculate the ‘accepted EU contribution’ for the action for all
reporting periods, by calculating the ‘maximum EU contribution to costs’ (applying the
funding rate to the total accepted costs of each beneficiary), taking into account requests for a
lower contribution to costs, CFS threshold cappings (if any; see Article 24.5) and adding the
contributions (accepted unit, flat-rate or lump sum contributions and financing not linked to
costs, if any).
After that, the granting authority will take into account grant reductions (if any). The resulting
amount is the ‘total accepted EU contribution’.
Step 2 — Limit to the maximum grant amount
If the resulting amount is higher than the maximum grant amount set out in Article 5.2, it will
be limited to the latter.
Step 3 — Reduction due to the no-profit rule
If the no-profit rule is provided for in the Data Sheet (see Point 4.2), the grant must not
produce a profit (i.e. surplus of the amount obtained following Step 2 plus the action’s
revenues, over the eligible costs and contributions approved by the granting authority).
‘Revenue’ is all income generated by the action, during its duration (see Article 4), for
beneficiaries that are profit legal entities.
If there is a profit, it will be deducted in proportion to the final rate of reimbursement of the
eligible costs approved by the granting authority (as compared to the amount calculated
following Steps 1 and 2 minus the contributions).
The balance (final payment) is then calculated by deducting the total amount of prefinancing
and interim payments already made (if any), from the final grant amount:
{final grant amount
minus
{prefinancing and interim payments made (if any)} }.
If the balance is positive, it will be paid to the beneficiary.
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The final payment (or part of it) may be offset (without the beneficiary’s consent) against
amounts owed by a beneficiary to the granting authority — up to the amount due to the
beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive
agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles
29 and 30).
If the balance is negative, it will be recovered in accordance with the following procedure:
The granting authority will send a pre-information letter to the beneficiary:
- formally notifying the intention to recover, the final grant amount, the amount to be
recovered and the reasons why
- requesting observations within 30 days of receiving notification.
If no observations are submitted (or the granting authority decides to pursue recovery despite
the observations it has received), it will confirm the amount to be recovered (confirmation
letter), together with a debit note with the terms and date for payment.
If payment is not made by the date specified in the debit note, the granting authority will
enforce recovery in accordance with Article 22.4.
22.3.5 Audit implementation after final payment — Revised final grant amount —
Recovery
If — after the final payment (in particular, after checks, reviews, audits or investigations; see
Article 25) — the granting authority rejects costs or contributions (see Article 27) or reduces
the grant (see Article 28), it will calculate the revised final grant amount.
The revised final grant amount will be calculated in the following step:
Step 1 — Calculation of the revised total accepted EU contribution
Step 1 — Calculation of the revised total accepted EU contribution
The granting authority will first calculate the ‘revised accepted EU contribution’, by
calculating the ‘revised accepted costs’ and ‘revised accepted contributions’.
After that, it will take into account grant reductions (if any). The resulting ‘revised total
accepted EU contribution’ is the revised final grant amount.
If the revised final grant amount is lower than the beneficiary’s final grant amount (i.e. its
share in the final grant amount for the action), it will be recovered in accordance with the
following procedure:
The beneficiary final grant amount (i.e. share in the final grant amount for the action) is
calculated as follows:
{ {{total accepted EU contribution for the beneficiary
divided by
total accepted EU contribution for the action}
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multiplied by
fmal grant amount for the action}.
The granting authority will send a pre-information letter to the beneficiary:
formally notifying the intention to recover, the amount to be recovered and the reasons
why and
requesting observations within 30 days of receiving notification.
If no observations are submitted (or the granting authority decides to pursue recovery despite
the observations it has received), it will confirm the amount to be recovered (confirmation
letter), together with a debit note with the terms and the date for payment.
Recoveries against affiliated entities (if any) will be handled through their beneficiary.
If payment is not made by the date specified in the debit note, the granting authority will
enforce recovery in accordance with Article 22.4.
22.4 Enforced recovery
If payment is not made by the date specified in the debit note, the amount due will be
recovered:
(a) by offsetting the amount — without the beneficiary’s consent — against any amounts
owed to the beneficiary by the granting authority.
In exceptional circumstances, to safeguard the EU financial interests, the amount may
be offset before the payment date specified in the debit note.
For grants where the granting authority is the European Commission or an EU
executive agency, debts may also be offset against amounts owed by other
Commission services or executive agencies.
(b) by drawing on the financial guarantee(s) (if any)
(c) not applicable
(d) by holding affiliated entities jointly and severally liable (if any, see Data Sheet, Point
4.4) or
(e) by taking legal action (see Article 43) or, provided that granting authority is the
European Commission or an EU executive agency, by adopting an enforceable
decision under Article 299 of the Treaty on the Functioning of the EU (TFEU) and
Article 100(2) of EU Financial Regulation 2024/2509.
The amount to be recovered will be increased by late-payment interest at the rate set out in
Article 22.5, from the day following the payment date in the debit note, up to and including
the date the full payment is received.
Partial payments will be first credited against expenses, charges and late-payment interest and
then against the principal.
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Bank charges incurred in the recovery process will be borne by the beneficiary, unless
Directive 2015/236617 applies.
22.5 Consequences of non-compliance
22.5.1 If the granting authority does not pay within the payment deadlines (see above), the
beneficiary is entitled to late-payment interest at the reference rate applied by the European
Central Bank (ECB) for its main refinancing operations in euros, plus the percentage specified
in the Data Sheet (Point 4.2). The ECB reference rate to be used is the rate in force on the first
day of the month in which the payment deadline expires, as published in the C series of the
Official Journal ofthe European Union.
If the late-payment interest is lower than or equal to EUR 200, it will be paid to the
beneficiary only on request submitted within two months of receiving the late payment.
Late-payment interest is not due if the beneficiary is an EU Member State (including regional
and local government authorities or other public bodies acting on behalf of a Member State
for the purpose of this Agreement).
If payments or the payment deadline are suspended (see Articles 29 and 30), payment will not
be considered as late.
Late-payment interest covers the period running from the day following the due date for
payment (see above), up to and including the date of payment.
Late-payment interest is not considered for the purposes of calculating the final grant amount.
22.5.2 If the beneficiary breaches any of its obligations under this Article, the grant may be
reduced (see Article 29) and the grant may be terminated (see Article 32).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 23 — GUARANTEES
23.1 Prefinancing guarantee
If required by the granting authority (see Data Sheet, Point 4.2), the beneficiary must provide
(one or more) prefinancing guarantee(s) in accordance with the timing and the amounts set
out in the Data Sheet.
The beneficiary must submit them to the granting authority in due time before the
prefinancing they are linked to.
The guarantees must be drawn up using the template provided by the granting authority and
fulfil the following conditions:
(a) be provided by a bank or approved financial institution established in the EU or — if
requested by the beneficiary and accepted by the granting authority — by a third party
or a bank or financial institution established outside the EU offering equivalent
security
17
Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment
services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and
Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337,23.12.2015, p. 35).
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(b) the guarantor stands as first-call guarantor and does not require the granting authority
to first have recourse against the principal debtor (i.e. the beneficiary) and
(c) remain explicitly in force until the final payment and, if the final payment takes the
form of a recovery, until five months after the debit note is notified to a beneficiary.
They will be released within the following month.
23.2 Consequences of non-compliance
If the beneficiary breaches their obligation to provide the prefinancing guarantee, the
prefinancing will not be paid.
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 24 — CERTIFICATES
24.1 Operational verification report (OVR)
Not applicable
24.2 Certificate on the financial statements (CFS)
If required by the granting authority (see Data Sheet, Point 4.3), the beneficiary must provide
certificates on their financial statements (CFS), in accordance with the schedule, threshold
and conditions set out in the Data Sheet.
The beneficiary must submit them as part of the final report (see Article 21).
The certificates must be drawn up using the template provided by the granting authority,
cover the costs declared on the basis of actual costs and costs according to usual cost
accounting practices (if any), and fulfil the following conditions:
(a) be provided by a qualified approved external auditor which is independent and
complies with Directive 2006/43/EC (or for public bodies: by a competent
independent public officer)
(b) the verification must be carried out according to the highest professional standards to
ensure that the financial statements comply with the provisions under the Agreement
and that the costs declared are eligible.
The certificates will not affect the granting authority’s right to carry out its own checks,
reviews or audits, nor preclude the European Court of Auditors (ECA), the European Public
Prosecutor’s Office (EPPO) or the European Anti-Fraud Office (OLAF) from using their
prerogatives for audits and investigations under the Agreement (see Article 25).
If the costs (or a part of them) were already audited by the granting authority, these costs do
not need to be covered by the certificate and will not be counted for calculating the threshold
(if any).
24.3 Certificate on the compliance of usual cost accounting practices (CoMUC)
Not applicable
24.4 Systems and process audit (SPA)
Not applicable
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24.5 Consequences of non-compliance
If the beneficiary does not submit a certificate on the financial statements (CFS) or the
certificate is rejected, the accepted EU contribution to costs will be capped to reflect the CFS
threshold.
If the beneficiary breaches any of its other obligations under this Article, the granting
authority may apply the measures described in Chapter 5.
ARTICLE 25 — CHECKS, REVIEWS, AUDITS AND INVESTIGATIONS —
EXTENSION OF FINDINGS
25.1 Granting authority checks, reviews and audits
25.1.1 Internal checks
The granting authority may — during the action or afterwards — check the proper
implementation of the action and compliance with the obligations under the Agreement,
including assessing costs and contributions, deliverables and reports.
25.1.2 Project reviews
The granting authority may cany out reviews on the proper implementation of the action and
compliance with the obligations under the Agreement (general project reviews or specific
issues reviews).
Such project reviews may be started during the implementation of the action and until the
time-limit set out in the Data Sheet (see Point 6). They will be formally notified to the
beneficiary and will be considered to start on the date of the notification.
If needed, the granting authority may be assisted by independent, outside experts. If it uses
outside experts, the beneficiary will be informed and have the right to object on grounds of
commercial confidentiality or conflict of interest.
The beneficiary must cooperate diligently and provide — within the deadline requested —
any information and data in addition to deliverables and reports already submitted (including
information on the use of resources). The granting authority may request the beneficiary to
provide such information to it directly. Sensitive information and documents will be treated in
accordance with Article 13.
The beneficiary may be requested to participate in meetings, including with the outside
experts.
For on-the-spot visits, the beneficiary must allow access to sites and premises (including to
the outside experts) and must ensure that information requested is readily available.
Information provided must be accurate, precise and complete and in the format requested,
including electronic format.
On the basis of the review findings, a project review report will be drawn up.
The granting authority will formally notify the project review report to the beneficiary, which
has 30 days from receiving notification to make observations.
Project reviews (including project review reports) will be in the language of the Agreement.
25.1.3 Audits
A
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The granting authority may cany out audits on the proper implementation of the action and
compliance with the obligations under the Agreement
Such audits may be started during the implementation of the action and until the time-limit set
out in the Data Sheet (see Point 6). They will be formally notified to the beneficiary and will
be considered to start on the date of the notification.
The granting authority may use its own audit service, delegate audits to a centralised service
or use external audit firms. If it uses an external firm, the beneficiary will be informed and
have the right to object on grounds of commercial confidentiality or conflict of interest.
The beneficiary must cooperate diligently and provide — within the deadline requested —
any information (including complete accounts, individual salary statements or other personal
data) to verify compliance with the Agreement. Sensitive information and documents will be
treated in accordance with Article 13.
For on-the-spot visits, the beneficiary must allow access to sites and premises (including for
the external audit firm) and must ensure that information requested is readily available.
Information provided must be accurate, precise and complete and in the format requested,
including electronic format.
On the basis of the audit findings, a draft audit report will be drawn up.
The auditors will formally notify the draft audit report to the beneficiary, which has 30 days
from receiving notification to make observations (contradictory audit procedure).
The final audit report will take into account observations by the beneficiary and will be
formally notified to them.
Audits (including audit reports) will be in the language of the Agreement.
25.2 European Commission checks, reviews and audits in grants of other granting
authorities
Not applicable
25.3 Access to records for assessing simplified forms of funding
The beneficiary must give the European Commission access to their statutory records for the
periodic assessment of simplified forms of funding which are used in EU programmes.
25.4 OLAF, EPPO and ECA audits and investigations
The following bodies may also carry out checks, reviews, audits and investigations — during
the action or afterwards:
- the European Anti-Fraud Office (OLAF) under Regulations No 883/201318 and No
2185/9619
18 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of II September
2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing
Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation
(Euratom) No 1074/1999 (OJ L 248, 18/09/2013, p. 1 ).
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- the European Public Prosecutor’s Office (EPPO) under Regulation 2017/1939
- the European Court of Auditors (ECA) under Article 287 of the Treaty on the
Functioning of the EU (TFEU) and Article 263 of EU Financial Regulation 2024/2509.
If requested by these bodies, the beneficiary must provide full, accurate and complete
information in the format requested (including complete accounts, individual salary
statements or other personal data, including in electronic format) and allow access to sites and
premises for on-the-spot visits or inspections — as provided for under these Regulations.
To this end, the beneficiary must keep all relevant information relating to the action, at least
until the time-limit set out in the Data Sheet (Point 6) and, in any case, until any ongoing
checks, reviews, audits, investigations, litigation or other pursuits of claims have been
concluded.
25.5 Consequences of checks, reviews, audits and investigations — Extension of
findings
25.5.1 Consequences of checks, reviews, audits and investigations in this grant
Findings in checks, reviews, audits or investigations carried out in the context of this grant
may lead to rejections (see Article 27), grant reduction (see Article 28) or other measures
described in Chapter 5.
Rejections or grant reductions after the final payment will lead to a revised final grant amount
(see Article 22).
Findings in checks, reviews, audits or investigations during the action implementation may
lead to a request for amendment (see Article 39), to change the description of the action set
out in Annex 1.
Checks, reviews, audits or investigations that find systemic or recurrent errors, irregularities,
fraud or breach of obligations in any EU grant may also lead to consequences in other EU
grants awarded under similar conditions (‘extension to other grants’).
Moreover, findings arising from an OLAF or EPPO investigation may lead to criminal
prosecution under national law.
25.5.2 Extension from other grants
Findings of checks, reviews, audits or investigations in other grants may be extended to this
grant, if:
(a) the beneficiary is found, in other EU grants awarded under similar conditions, to have
committed systemic or recurrent errors, irregularities, fraud or breach of obligations
that have a material impact on this grant and
(b) those findings are formally notified to the beneficiary — together with the list of
grants affected by the findings — within the time-limit for audits set out in the Data
Sheet (see Point 6).
19 Council Regulation (Euratom, EC) No 2185/1996 of 11 November 1996 concerning on-the-spot checks and
inspections carried out by the Commission in order to protect the European Communities' financial interests
against fraud and other irregularities (OJ L 292, 15/11/1996, p. 2).
o
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The granting authority will formally notify the beneficiary of the intention to extend the
findings and the list of grants affected.
If the extension concerns rejections of costs or contributions: the notification will include:
(a) an invitation to submit observations on the list of grants affected by the findings
(b) the request to submit revised financial statements for all grants affected
(c) the correction rate for extrapolation, established on the basis of the systemic or
recurrent errors, to calculate the amounts to be rejected, if the beneficiary:
(i) considers that the submission of revised financial statements is not possible or
practicable or
(ii) does not submit revised financial statements.
If the extension concerns grant reductions: the notification will include:
(a) an invitation to submit observations on the list of grants affected by the findings and
(b) the correction rate for extrapolation, established on the basis of the systemic or
recurrent errors and the principle of proportionality.
The beneficiary has 60 days from receiving notification to submit observations, revised
financial statements or to propose a duly substantiated alternative correction method/rate.
On the basis of this, the granting authority will analyse the impact and decide on the
implementation (i.e. start rejection or grant reduction procedures, either on the basis of the
revised financial statements or the announced/altemative method/rate or a mix of those; see
Articles 27 and 28).
25.6 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, costs or contributions
insufficiently substantiated will be ineligible (see Article 6) and will be rejected (see Article
27), and the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 26 — IMPACT EVALUATIONS
26.1 Impact evaluation
The granting authority may carry out impact evaluations of the action, measured against the
objectives and indicators of the EU programme funding the grant.
Such evaluations may be started during implementation of the action and until the time-limit
set out in the Data Sheet (see Point 6). They will be formally notified to the beneficiary and
will be considered to start on the date of the notification.
If needed, the granting authority may be assisted by independent outside experts.
The beneficiary must provide any information relevant to evaluate the impact of the action,
including information in electronic format.
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26.2 Consequences of non-compliance
If the beneficiary breaches any of its obligations under this Article, the granting authority may
apply the measures described in Chapter 5.
CHAPTER 5 CONSEQUENCES OF NON-COMPLIANCE
SECTION 1 REJECTIONS AND GRANT REDUCTION
ARTICLE 27 — REJECTION OF COSTS AND CONTRIBUTIONS
27.1 Conditions
The granting authority will — at termination, interim payment, final payment or afterwards —
reject any costs or contributions which are ineligible (see Article 6), in particular following
checks, reviews, audits or investigations (see Article 25).
The rejection may also be based on the extension of findings from other grants to this grant
(see Ailide 25).
Ineligible costs or contributions will be rejected.
27.2 Procedure
If the rejection does not lead to a recovery, the granting authority will formally notify the
beneficiary of the rejection, the amounts and the reasons why. The beneficiary may — within
30 days of receiving notification — submit observations if it disagrees with the rejection
(payment review procedure).
If the rejection leads to a recovery, the granting authority will follow the contradictory
procedure with pre-information letter set out in Article 22.
27.3 Effects
If the granting authority rejects costs or contributions, it will deduct them from the costs or
contributions declared and then calculate the amount due (and, if needed, make a recovery;
see Article 22).
ARTICLE 28 — GRANT REDUCTION
28.1 Conditions
The granting authority may — at termination, final payment or afterwards — reduce the
grant, if:
(a) the beneficiary (or a person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award
(including improper implementation of the action, non-compliance with the
invitation conditions, submission of false information, failure to provide
required information, breach of ethics or security rules (if applicable), etc.), or
(b) the beneficiary (or a person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed
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— in other EU grants awarded to it under similar conditions — systemic or recurrent
errors, irregularities, fraud or serious breach of obligations that have a material impact
on this grant (extension of findings; see Article 25.5).
The amount of the reduction will be calculated proportionately to the seriousness and the
duration of the errors, irregularities or fraud or breach of obligations, by applying a reduction
rate to their accepted EU contribution.
28.2 Procedure
If the grant reduction does not lead to a recovery, the granting authority will formally notify
the beneficiary of the reduction, the amount to be reduced and the reasons why. The
beneficiary may — within 30 days of receiving notification — submit observations if it
disagrees with the reduction (payment review procedure).
If the grant reduction leads to a recovery, the granting authority will follow the contradictory
procedure with pre-information letter set out in Article 22.
28.3 Effects
If the granting authority reduces the grant, it will deduct the reduction and then calculate the
amount due (and, if needed, make a recovery; see Article 22).
SECTION 2 SUSPENSION AND TERMINATION
ARTICLE 29 — PAYMENT DEADLINE SUSPENSION
29.1 Conditions
The granting authority may — at any moment — suspend the payment deadline if a payment
cannot be processed because:
(a) the required report (see Article 21) has not been submitted or is not complete or
additional information is needed
(b) there are doubts about the amount to be paid (e.g. ongoing extension procedure,
queries about eligibility, need for a grant reduction, etc.) and additional checks,
reviews, audits or investigations are necessary, or
(c) there are other issues affecting the EU financial interests.
29.2 Procedure
The granting authority will formally notify the beneficiary of the suspension and the reasons
why.
The suspension will take effect the day the notification is sent.
If the conditions for suspending the payment deadline are no longer met, the suspension will
be lifted — and the remaining time to pay (see Data Sheet, Point 4.2) will resume.
If the suspension exceeds two months, the beneficiary may request the granting authority to
confirm if the suspension will continue.
If the payment deadline has been suspended due to the non-compliance of the report and the
revised report is not submitted (or was submitted but is also rejected), the granting authority
may also terminate the grant or the participation of the beneficiary (see Article 32).
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ARTICLE 30 — PAYMENT SUSPENSION
30.1 Conditions
The granting authority may — at any moment — suspend payments, in whole or in part, if:
(a) the beneficiary (or a person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed
or is suspected of having committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award
(including improper implementation of the action, non-compliance with the
invitation conditions, submission of false information, failure to provide
required information, breach of ethics or security rules (if applicable), etc.), or
(b) the beneficiary (or a person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed
— in other EU grants awarded to it under similar conditions — systemic or recurrent
errors, irregularities, fraud or serious breach of obligations that have a material impact
on this grant (extension of findings; see Article 25.5).
If payments are suspended, the granting authority will make partial payment(s) for the part(s)
not suspended. If suspension concerns the final payment, the payment (or recovery) of the
remaining amount after suspension is lifted will be considered to be the payment that closes
the action.
30.2 Procedure
Before suspending payments, the granting authority will send a pré-information letter to the
beneficiary:
- formally notifying the intention to suspend payments and the reasons why and
requesting observations within 30 days of receiving notification.
If the granting authority does not receive observations or decides to pursue the procedure
despite the observations it has received, it will confirm the suspension (confirmation letter).
Otherwise, it will formally notify that the procedure is discontinued.
At the end of the suspension procedure, the granting authority will also inform the
beneficiary.
The suspension will take effect the day after the confirmation notification is sent.
If the conditions for resuming payments are met, the suspension will be lifted. The granting
authority will formally notify the beneficiary and set the suspension end date.
During the suspension, no prefinancing will be paid to the beneficiary. For interim payments,
the periodic reports for all reporting periods except the last one (see Article 21) must not
contain any financial statements from the beneficiary (or its affiliated entities). The
beneficiary must include them in the next periodic report after the suspension is lifted or — if
suspension is not lifted before the end of the action — in the last periodic report.
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ARTICLE 31 — GRANT AGREEMENT SUSPENSION
31.1 Consortium-requested GA suspension
31.1.1 Conditions and procedure
The beneficiary may request the suspension of the grant or any part of it, if exceptional
circumstances — in particular force majeure (see Article 35) — make implementation
impossible or excessively difficult.
The beneficiary must submit a request for amendment (see Article 39), with:
the reasons why
- the date the suspension takes effect; this date may be before the date of the submission
of the amendment request and
- the expected date of resumption.
The suspension will take effect on the day specified in the amendment.
Once circumstances allow for implementation to resume, the beneficiary must immediately
request another amendment of the Agreement to set the suspension end date, the resumption
date (one day after suspension end date), extend the duration and make other changes
necessary to adapt the action to the new situation (see Article 39) — unless the grant has been
terminated (see Article 32). The suspension will be lifted with effect from the suspension end
date set out in the amendment. This date may be before the date of the submission of the
amendment request.
During the suspension, no prefinancing will be paid. Costs incurred or contributions for
activities implemented during grant suspension are not eligible (see Article 6.3).
31.2 EU-initiated GA suspension
31.2.1 Conditions
The granting authority may suspend the grant or any part of it, if:
(a) the beneficiary (or a person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed
or is suspected of having committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award
(including improper implementation of the action, non-compliance with the
invitation conditions, submission of false information, failure to provide
required information, breach of ethics or security rules (if applicable), etc.),
or
(b) the beneficiary (or a person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed
— in other EU grants awarded to it under similar conditions — systemic or recurrent
errors, irregularities, fraud or serious breach of obligations that have a material impact
on this grant (extension of findings; see Article 25.5)
(c) other:
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(i) linked action issues: not applicable
(ii) additional GA suspension grounds: not applicable.
31.2.2 Procedure
Before suspending the grant, the granting authority will send a pre-information letter to the
beneficiary:
- formally notifying the intention to suspend the grant and the reasons why and
requesting observations within 30 days of receiving notification.
If the granting authority does not receive observations or decides to pursue the procedure
despite the observations it has received, it will confirm the suspension (confirmation letter).
Otherwise, it will formally notify that the procedure is discontinued.
The suspension will take effect the day after the confirmation notification is sent (or on a
later date specified in the notification).
Once the conditions for resuming implementation of the action are met, the granting authority
will formally notify the beneficiary a lifting of suspension letter, in which it will set the
suspension end date and invite the beneficiary to request an amendment of the Agreement to
set the resumption date (one day after suspension end date), extend the duration and make
other changes necessary to adapt the action to the new situation (see Article 39) — unless the
grant has been terminated (see Article 32). The suspension will be lifted with effect from the
suspension end date set out in the lifting of suspension letter. This date may be before the date
on which the letter is sent.
During the suspension, no prefinancing will be paid. Costs incurred or contributions for
activities implemented during suspension are not eligible (see Article 6.3).
The beneficiary may not claim damages due to suspension by the granting authority (see
Article 33).
Grant suspension does not affect the granting authority’s right to terminate the grant or a
beneficiary (see Article 32) or reduce the grant (see Article 28).
ARTICLE 32 — GRANT AGREEMENT OR BENEFICIARY TERMINATION
32.1 Consortium-requested GA termination
32.1.1 Conditions and procedure
The beneficiary may request the termination of the grant.
The beneficiary must submit a request for amendment (see Article 39), with:
the reasons why
- the date the consortium ends work on the action (‘end of work date’) and
- the date the termination takes effect (‘termination date’); this date must be after the
date of the submission of the amendment request.
The termination will take effect on the termination date specified in the amendment.
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If no reasons are given or if the granting authority considers the reasons do not justify
tennination, it may consider the grant terminated improperly.
32.1.2 Effects
The beneficiary must — within 60 days from when termination takes effect — submit a
periodic report (for the open reporting period until tennination).
The granting authority will calculate the final grant amount and final payment on the basis of
the report submitted and taking into account the costs incurred and contributions for activities
implemented before the end of work date (see Article 22). Costs relating to contracts due for
execution only after the end of work are not eligible.
If the granting authority does not receive the report within the deadline, only costs and
contributions which are included in an approved periodic report will be taken into account (no
costs/contribuíions if no periodic report was ever approved).
Improper termination may lead to a grant reduction (see Article 28).
After termination, the beneficiary’s obligations (in particular Articles 13 (confidentiality and
security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25
(checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant
reduction) and 42 (assignment of claims)) continue to apply.
32.2 Consortium-requested beneficiary termination
32.2.1 Conditions and procedure
Not applicable
32.2.2 Effects
Not applicable
32.3 EU-initiated GA or beneficiary termination
32.3.1 Conditions
The granting authority may terminate the grant or the participation of the beneficiary, if:
(a) not applicable
(b) a change to the action or the legal, financial, technical, organisational or ownership
situation of the beneficiary is likely to substantially affect the implementation of the
action or calls into question the decision to award the grant (including changes linked
to one of the exclusion grounds listed in the declaration of honour)
(c) following termination of the beneficiary, the necessary changes to the Agreement (and
their impact on the action) would call into question the decision awarding the grant or
breach the principle of equal treatment of applicants
(d) implementation of the action has become impossible or the changes necessary for its
continuation would call into question the decision awarding the grant or breach the
principle of equal treatment of applicants
(e) the beneficiary (or person with unlimited liability for its debts) is subject to
bankruptcy proceedings or similar (including insolvency, winding-up, administration
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by a liquidator or court, arrangement with creditors, suspension of business activities,
etc.)
(f) the beneficiary (or person with unlimited liability for its debts) is in breach of social
security or tax obligations
(g) the beneficiary (or person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has been found
guilty of grave professional misconduct
(h) the beneficiary (or person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed
fraud, corruption, or is involved in a criminal organisation, money laundering,
terrorism-related crimes (including terrorism financing), child labour or human
trafficking
(i) the beneficiary (or person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) was created
under a different jurisdiction with the intent to circumvent fiscal, social or other legal
obligations in the country of origin (or created another entity with this purpose)
(j) the beneficiary (or person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award
(including improper implementation of the action, non-compliance with the
invitation conditions, submission of false information, failure to provide
required information, breach of ethics or security rules (if applicable), etc.)
(k) the beneficiary (or person having powers of representation, decision-making or
control, or person essential for the award/implementation of the grant) has committed
— in other EU grants awarded to it under similar conditions — systemic or recurrent
errors, irregularities, fraud or serious breach of obligations that have a material impact
on this grant (extension of findings; see Article 25.5)
(1) despite a specific request by the granting authority, the beneficiary does not request an
amendment to the Agreement to end the participation of one of its affiliated entities or
associated partners that is in one of the situations under points (d), (f), (e), (g), (h), (i)
or (j) and to reallocate its tasks, or
(m) other:
(i) linked action issues: not applicable
(ii) additional GA termination grounds: not applicable.
32.3.2 Procedure
Before terminating the grant or participation of the beneficiary, the granting authority will
send a pre-information letter to the beneficiary:
- formally notifying the intention to terminate and the reasons why and
- requesting observations within 30 days of receiving notification.
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If the granting authority does not receive observations or decides to pursue the procedure
despite the observations it has received, it will confirm the termination and the date it will
take effect (confirmation letter). Otherwise, it will formally notify that the procedure is
discontinued.
The termination will take effect the day after the confirmation notification is sent (or on a
later date specified in the notification; ‘termination date’).
32.3.3 Effects
(a) for GA termination:
The beneficiary must — within 60 days from when termination takes effect — submit
a periodic report (for the last open reporting period until termination).
The granting authority will calculate the final grant amount and final payment on the
basis of the report submitted and taking into account the costs incurred and
contributions for activities implemented before termination takes effect (see Article
22) . Costs relating to contracts due for execution only after termination are not
eligible.
If the grant is terminated for breach of the obligation to submit reports, the beneficiary
may not submit any report after termination.
If the granting authority does not receive the report within the deadline, only costs and
contributions which are included in an approved periodic report will be taken into
account (no costs/contributions if no periodic report was ever approved).
Termination does not affect the granting authority’s right to reduce the grant (see
Article 28) or to impose administrative sanctions (see Article 34).
The beneficiary may not claim damages due to termination by the granting authority
(see Article 33).
After termination, the beneficiary’s obligations (in particular Articles 13
(confidentiality and security), 16 (IPR), 17 (communication, dissemination and
visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact
evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims))
continue to apply.
(b) for beneficiary termination:
Not applicable
SECTION 3 OTHER CONSEQUENCES; DAMAGES AND ADMINISTRATIVE
SANCTIONS
ARTICLE 33 — DAMAGES
33.1 Liability of the granting authority
The granting authority cannot be held liable for any damage caused to the beneficiary or to
third parties as a consequence of the implementation of the Agreement, including for gross
negligence.
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The granting authority cannot be held liable for any damage caused by the beneficiary or
other participants involved in the action, as a consequence of the implementation of the
Agreement.
33.2 Liability of the beneficiary
The beneficiary must compensate the granting authority for any damage it sustains as a result
of the implementation of the action or because the action was not implemented in full
compliance with the Agreement, provided that it was caused by gross negligence or wilful act.
The liability does not extend to indirect or consequential losses or similar damage (such as
loss of profit, loss of revenue or loss of contracts), provided such damage was not caused by
wilful act or by a breach of confidentiality.
ARTICLE 34 — ADMINISTRATIVE SANCTIONS AND OTHER MEASURES
Nothing in this Agreement may be construed as preventing the adoption of administrative
sanctions (i.e. exclusion from EU award procedures and/or financial penalties) or other public
law measures, in addition or as an alternative to the contractual measures provided under this
Agreement (see, for instance, Articles 137 to 148 EU Financial Regulation 2024/2509 and
Articles 4 and 7 of Regulation 2988/9520).
SECTION 4 FORCE MAJEURE
ARTICLE 35 — FORCE MAJEURE
A party prevented by force majeure from fulfilling its obligations under the Agreement cannot
be considered in breach of them.
‘Force majeure’ means any situation or event that:
- prevents either party from fulfilling their obligations under the Agreement,
- was unforeseeable, exceptional situation and beyond the parties’ control,
- was not due to error or negligence on their part (or on the part of other participants
involved in the action), and
proves to be inevitable in spite of exercising all due diligence.
Any situation constituting force majeure must be formally notified to the other party without
delay, stating the nature, likely duration and foreseeable effects.
The parties must immediately take all the necessary steps to limit any damage due to force
majeure and do their best to resume implementation of the action as soon as possible.
CHAPTER 6 FINAL PROVISIONS
ARTICLE 36 — COMMUNICATION BETWEEN THE PARTIES
36.1 Forms and means of communication — Electronic management
Communications must be made in writing and clearly identify the grant agreement (project
number and acronym).
20
Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European
Communities financial interests (OJ L 312, 23.12.1995, p. 1).
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36.2 Date of communication
Communication made by e-mail or on paper by postal service, general principles apply (i.e.
date of sending/receipt). Formal notifications by registered post with proof of delivery will be
considered to have been received either on the delivery date registered by the postal service or
the deadline for collection at the post office.
36.3 Addresses for communication
The address for communications to the granting authority is the official address indicated
below:
European Commission
Directorate-General for Education Youth, Sport and Culture
Directorate for Culture, Creativity and Sport
Sport Unit
B-1049 Brussels
Email:
[email protected]
For the beneficiary, it is the contact address specified in the Application Form.
ARTICLE 37 — INTERPRETATION OF THE AGREEMENT
The provisions in the Data Sheet take precedence over the rest of the Terms and Conditions of
the Agreement.
Annex 5 takes precedence over the Terms and Conditions; the Terms and Conditions take
precedence over the Annexes other than Annex 5.
Annex 2 takes precedence over Annex 1.
ARTICLE 38 — CALCULATION OF PERIODS AND DEADLINES
In accordance with Regulation No 1182/7121, periods expressed in days, months or years are
calculated from the moment the triggering event occurs.
The day during which that event occurs is not considered as falling within the period.
‘Days’ means calendar days, not working days.
ARTICLE 39 — AMENDMENTS
39.1 Conditions
The Agreement may be amended, unless the amendment entails changes to the Agreement
which would call into question the decision awarding the grant or breach the principle of
equal treatment of applicants.
Amendments may be requested by any of the parties.
39.2 Procedure
The party requesting an amendment must submit a request for amendment signed directly to
the address indicated in Article 36.3.
21 Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to
periods, dates and time-limits (OJ L 124, 8/6/1971, p. 1).
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The request for amendment must include:
- the reasons why
- the appropriate supporting documents.
The granting authority may request additional information.
If the party receiving the request agrees, it must sign the amendment in the tool within 45
days of receiving notification (or any additional information the granting authority has
requested). If it does not agree, it must formally notify its disagreement within the same
deadline. The deadline may be extended, if necessary for the assessment of the request. If no
notification is received within the deadline, the request is considered to have been rejected.
An amendment enters into force on the day of the signature of the receiving party.
An amendment takes effect on the date of entry into force or other date specified in the
amendment.
ARTICLE 40 — ACCESSION AND ADDITION OF NEW BENEFICIARIES
40.1 Accession of the beneficiaries mentioned in the Preamble
Not applicable
40.2 Addition of new beneficiaries
Not applicable
ARTICLE 41 — TRANSFER OF THE AGREEMENT
In justified cases, the beneficiary of a mono-beneficiary grant may request the transfer of the
grant to a new beneficiary, provided that this would not call into question the decision
awarding the grant or breach the principle of equal treatment of applicants.
The beneficiary must submit a request for amendment (see Article 39), with
- the reasons why
- the accession form (see Annex 3) signed by the new beneficiary and
- additional supporting documents (if required by the granting authority).
The new beneficiary will assume the rights and obligations under the Agreement with effect
from the date of accession specified in the accession form (see Annex 3).
ARTICLE 42 — ASSIGNMENTS OF CLAIMS FOR PAYMENT AGAINST THE
GRANTING AUTHORITY
The beneficiary may not assign any of their claims for payment against the granting authority
to any third party, except if expressly approved in writing by the granting authority on the
basis of a reasoned, written request by the beneficiary.
If the granting authority has not accepted the assignment or if the terms of it are not observed,
the assignment will have no effect on it.
In no circumstances will an assignment release the beneficiary from their obligations towards
the granting authority.
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ARTICLE 43 — APPLICABLE LAW AND SETTLEMENT OF DISPUTES
43.1 Applicable law
The Agreement is governed by the applicable EU law, supplemented if necessary by the law
of Belgium.
43.2 Dispute settlement
If a dispute concerns the interpretation, application or validity of the Agreement, the parties
must bring action before the EU General Court — or, on appeal, the EU Court of Justice —
under Article 272 of the Treaty on the Functioning of the EU (TFEU).
For non-EU beneficiaries (if any), such disputes must be brought before the courts of
Brussels, Belgium — unless an international agreement provides for the enforceability of EU
court judgements.
For beneficiaries with arbitration as special dispute settlement forum (if any; see Data Sheet,
Point 5), the dispute will — in the absence of an amicable settlement — be settled in
accordance with the Rules for Arbitration published on the Portal.
If a dispute concerns administrative sanctions, offsetting or an enforceable decision under
Article 299 TFEU (see Articles 22 and 34), the beneficiary must bring action before the
General Court — or, on appeal, the Court of Justice — under Article 263 TFEU.
ARTICLE 44 — ENTRY INTO FORCE
The Agreement will enter into force on the day of signature by the granting authority or the
beneficiary, depending on which is later.
For the beneficiary, For the granting authority,
Kristiina Alliksaar Floor Van Houdt
Secretary General Head of Unit
Electronic signature: Electronic signature:
Qualified electronic signature by:
FLORENCIA ANTONIA WILHELMINA
VAN HOUDT
Date: 2024-12-18 15:37:33 +01:00
Done in English Done in English
on electronic time stamp/date on electronic time stamp
Section D: DESCRIPTION OF THE ACTION FOR WHICH THE GRANT IS REQUESTED
D.l Rationale and background
Development and competitiveness are directly linked to collection, systematisation, making available and use
of essential, reliable, accurate and timely information, incl data. Economic and human development of each
country is related to analytical capabilities of its civil service, its reliability and expertise in developing and
implementing policies and programs.
Ministries responsible for sport often face challenges of how to support sport in a way that its benefits to the
society are maximized, subsidies are distributed fairly and as resource-efficiently as possible. Evidence-based
decision-making contributes to more transparent and reliable decisions, which means making decisions based
on actual data and analysis. At the same time, data collection and processing are often time- and resource
demanding. Digitalisation can support evidence-based policy making.
The sports department of the Ministry of Culture of Estonia has a lot of experience in this area. Substantial
part of sport policy decisions is made based on data, its analysis and information technology, using the special
national sports database “Estonian Sports Register”. The Estonian Sports Register, a state sport information
system, which was established in 2009 and belongs into the state information system since 2011, was founded
with an objective to collect and process data for improving the organisation, management and support of sport
and the practice of sport. It comprises of the sub-databases of sports organisations, sports schools, sports
facilities, coaches, athlete scholarships and athlete grants and sports results. The Estonian Sports Register,
established by the Ministry of Culture and the Estonian Olympic Committee and managed by the Estonian
Foundation of Sports Education and Information, operates on a daily basis by collecting and making data
available for decision-making.
13 countries have expressed interest to get acquainted with Estonia's best digitalisation practice in sport, the
Estonia Sports Register. The aim of the PLA is to support EU MS in implementing digitalisation and
evidence-based sport policy making.
D.2 Aims and objectives
The topic of the peer-learning activity is state sport information systems and evidence-based policy making.
The objectives of the PLA are:
I) to share with interested EU Member States Estonia's best practice in digitalisation in the field of
sport, on how to collect and use data in sports policy making on the example of the Estonian Sports
Register,
2) the exchange of knowledge, experience and examples of good practices on state sport information
systems and evidence-based sport policy making, and
3) to discuss the challenges and future plans related to the topic.
By enabling EU Member States to increase their knowledge of the benefits of data, digitalisation and
investment in information systems in Sport policy making, the PLA will contribute to the implementation
of the EU Sport Work Plan 2024-2027 on two key themes: “innovation and digitalisation” and
“policymaking and investments in sport”.
Page 8 of 13
D.3 Detailed description __________________
To identify the interested EU Member States, their specific interest and possible best practices and
presentations in addition to those MS who had expressed their interest already earlier, the Estonian Ministry
of Culture conducted an inquiry about the planned PLA among the EU MS in October 2024. The draft
programme below has been prepared based on the results of the inquiry.
Peer Learning Activity for interested EU Member States on
STATE SPORT INFORMATION SYSTEMS & DATA BASED POLICY MAKING (tbc)
Tallinn, March/April/May 2025
DRAFT PROGRAMME (all tbc)
OHE DAY.BEECRE THE MEETING
Arrival
Common dinner for those, who arrive earlier.
MDAX
sessioni (9.00-1 зда
08:30 Registration
09:00 Official welcome & introduction of the Estonian sport system
09:40 European Commission presentation on the latest developments on sport statistics
10:15 Coffee break
10:30 MS state sports databases and using digitalisation for sport policy making
MS short interventions a 10 min with an aim to get an overview how each MS works in this field
12:15 Introduction of the data-based governance concept of Estonia (Presentation by the Information System
Autority ofthe Republic ofEstonia)
LUNCH
SESSION 11(14.30-17,00)
14:30 General overview of the Estonian Sports Register
15:30 State of Play of Sport Data and Statistic in Portugal
16:00 Group discussion: MS challenges related to digitalisation and sport policy making
16:45 Presentation of summaries of group discussions
COMMON DINNER
2ND DAY
SESSION HI (9.OO-13.QQ)
9:00 Estonian sport information system in practice
- Outputs of state sport information system for the state, sport organisations, local municipalities and public
- Using state sport information system for making sport policy decisions, incl state support allocation
10:15 Coffee break
10:30 Presentations of MS good practices
Page 9 of 13
Functionality if Croatian National Information System in Sport (Croatia)
- Get Ireland Active - data systems developed by Sport Ireland to get the nation active (Ireland)
- Technology as developing tool in sport. (Spain)
11:45 Group discussion: MS good practices and main takeaways of the PLA
12:30 Presentation of sum maries of group discussions
12:45 Conclusions of the PLA
LUNCH
Free time or sightseeing in Tallinn Old Town
Departures
D.4 Target audience (who is the event’s target audience, how will it be informed of the event, how can
it benefit from the event)
The aim is to bring together representatives of the sport policy making of the EU Member States, that have
or plan to set up a national sport information system and that collect, use or value data in sport policy making.
The target group is experts and officials whose area of responsibility includes sports policy making, managing
sport information system and/or collection and processing of sports data.
The project is based on a peer learning activity between EU Member States - countries will help each other
by exchanging knowledge, ideas and issues, and by sharing and discussing good practices in the form of
presentations and interventions.
The 13 countries that expressed their interest to participate, are: Portugal, Slovenia, Lithuania, Hungary,
Poland, Germany, Spain, Czechia, the Netherlands, Croatia, Cyprus, Malta, Belgium. Other MS and
representatives of Erasmus+ associated countries could be also invited.
Invitation will be shared through the network of the Working Party on Sport of the Council of the EU and
sent to the persons who expressed their interest,
D.5 Targeted outcome (e.g. a final declaration, conference conclusions, publications) and follow up
The outcomes encourage and help the interested MS to implement digitalisation in sport policy making and
to improve policies fostering, steer and coordinate evidence-based sport policy. They will encourage further
collaboration between EU Member State in this area in order to boost their evidence-based sport policy.
The main outcome of will be a written report, documenting the state of play and presented best practices
among the participant countries.
The PLA conclusions will be promoted via Estonian Ministry of Culture official web page and social media
profiles, European Commission and Council of the EU Working Party on Sport channels. The results will be
directly disseminated towards different stakeholders on national level, as well as circulated and delivered to
all interested EU Member States.
Page 10 of 13
D.6 European added value I Relevance towards the towards strategic issues related to the EU
Programme
The PLA will help interested EU Member States better implement digitalisation in sport policy-making,
improve approaches on evidence-based sport policy making and its impact on their national realities. The
outcome will help further facilitate collaboration between EU Member States in these areas to better
promote the impact and size of sport, as well as to improve knowledge on social and economic benefits of
properly collected and used sports data.
The added value of promotion of innovation and evidence-based sport policy have been recognised via
European programmes such as Erasmus*, as one of the means ofto grow and maintain a network of relevant
stakeholders interested in contributing to and aware of the potential of an EU-level. This PLA will in a way
also contribute to strengthening this network and further contribute to promoting EU collaboration in the
field of evidence-based sport policy and foster an even better image of EU towards its neighbours.
D.7 Timetable for each stage of the action showing main dates and expected results for each stage (table
to be repeated as many times as necessary)
1 ’imetable
Oct
Activity Nov 24 Dec 24 Jan 25 Feb 25 Mar 25 Apr 25 May 25 Jun 25
24
Preparation Activity 1
Data collection and X X
application process
Preparation Activity 2
X X X X
preparation ofevent
Implementation
Activity 1 PLA - X X X
meeting in Tallinn
Preparation Activity 2
X X
report, closing project
Etc.
Page 11 of 13
I Re F. Ares(2W4 22/ÍÍ/20Ž4
ANNEX 2 : ESTIMATED BUDGET OF THE ACTION
All amounts should be provided in euro
Project tide EAC-2024-O298
Name of the applicant Estonian Ministry ofCulture
Maximum co·financing rate: 80,00%
Maximum amount per grant in euro €25.000,00
Overview of expenditure and revenue
Overview of expenditure
Estimated eligible costs Amount Remarks
A. Personnel costs (Employees, Natural persons
under direct contract, Seconded persons, SME
€5 520,00
owners and naturalperson beneficiaries,
¡Volunteers)
B. Sub-contracting costs
C. Purchase costs (Travel and subsistence,
[Equipment, Othergoods, seminars & €23.450,00
conferences, works and services)
D. Other cost categories (Financial support to
Hir'd parties)
Total direct costs (categories A-D) €28.970,00
E. Indirect costs (overheads - flat rate 7%) €2.027,90
Grand Total eligible costs (categories A-E) 30.997,9000
Overview of revenue
Estimated contributions Amount Remarks
A Grant requested from the Commission 24.798,3000
B. Income generated by the action
C. Financial contribution from third parties
D. Financial contribution ofthe beneficiary (own
ressources) 6.199,6000
Grand Total contributions (categories A-D) 30.997,9000
Budget can be validated
The above overview of expenditure and revenue is a compulsory annex to the grant application and constitutes the estimated budget of the action.
This template consists of 7 tab sheets (including this one), it has embedded calculation formulas (such as sum-ups), drop down lists as well as automatic
links of the sub-total amounts to the above overview template.
'Section Estimated eligible costs' (grey cells):
- Rows A to E are automatically fHled-in when the related tab sections A to E are manually fllled-in by the beneficiary.
Section 'Estimated contributions*:
- Rows A to D and must be completed directly in this overview template (white cells). Please manually complete this section above.
For more infomation on how to fill in the template, please refer to tab 'Guidance to the applicants'.
Please note that one or more error messages will appear in the Remarks column of the budget table if one or more conditions are not met - please revise
accordingly.
Please note that the budget cannot be validated until all errors are resolved.
In the absence of any remarks, a green "Budget can be validated" message will appear at the bottom of the table above.
Guidance to the applicants
Applicants are required to fill in this budget template in order to complete their application to this call for proposals.
The budget is intended to cover ALL eligible expenditure and revenue incurred in the framework of the action. It is composed as follows:
Expenditure categories:
A. Personnel costs
B. Sub-contracting costs
C. Purchase costs
D. Other cost categories
E, Indirect costs
Revenue categories:
Á. Grant requested from the Commission
B, Income generated by the project
C. Financial contribution from third parties
D, Financial contribution of the beneficiary (own resources)
Practically, applicants are required to fill in the 5 spreadsheets related to each expenditure category (A - E), Each spreadsheet includes specific information regarding the
relevant expenditure category, which is designed to help applicants in the budget completion process.
Once all the expenditure spreadsheets are completed, applicants are required to fill in section 'Estimated contribution’ (categories A - D).
Furthermore, some key principles apply to particular aspects of the budget and to the budget as a whole:
- Expenditure category E (Indirect costs) must not exceed 7% of the total amount of direct costs (that is the sum of categories A - D);
- Revenue category A (Grant requested from the Commission) must not exceed the maximum amount and the co-flnanclng rate allowed for this action, as specified in the
publication documents for this call.
- The overall revenue (sum of categories A - D) must be exactly equal to the overall expenditure (sum of categories A - E) to ensure a balanced budget. Non-balanced
budgets will not be validated.
Each of these principles is practically explained in the relevant specific spreadsheets, Applicants who do no respect one or more of the above principles will see error messages
appear as they fill in the budget tables.
o
A. Personnel costs
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information, then fill in the budget table below.
- This expenditure category concerns the personnel employed by the beneficiary and proposed to be assigned to the project’s implementation.
- For more information regarding the specific eligibility conditions of the different types of personnel, please carefully read Article 6.2A Personnel
costs of the Model Grant Agreement.
- The number of days per person needs to correspond to the estimated time spent by the proposed personnel on tasks directly and explicitly linked to
the proiect. The number of day-equivalents declared in EU grants, for a person for a year, cannot be higher than 215.
- The daily rate per person needs to correspond to the beneficiary’s actual cost of the personnel concerned when all aspects of remuneration and
other advantages are taken into account (e.g. base salary, withholding taxes, social security and pension contributions, insurance costs, benefits of
all kind). In all circumstances, the daily rate per person needs to correspond to actual payroll information and must be calculated as annual personnel
costs for the person divided by 215.
Fill in the budget table below by completing the fields in white
All amounts to be provided in euro
1 EMPLOYEES
Select function from drop-down list Number of
Number of Daily rate per
If "Other", please specify function days per Total cost
below, or choose "Other" persons person
person
Director Margus Klaan 1 7 184,00 1.288,00
Policy officer/assistant Kaarel Nestor 1 3 184,00 552,00
Project manager Kairis Ulp 1 8 184,00 1.472,00
IT officer Veiko Ulp 1 6 184,00 I 1.104,001,
Policy officer/assistant Heili Jõe 1 3 184,00 552,00
Policy officer/assistant Kadri Jauram 1 3 184,00 552,00,
<Select function or choose "Other"»
¿Select function or choose "Other"»
¿Select function or choose ’Other"»
¿Select function or choose Other"»
¿Select function or choose ’Other"»
■¿Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose Other"»
¿Select function or choose ’Other*»
¿Select function or choose ‘Other"»
¿Select function or choose Other»
¿Select function or choose Other"»
¿Select function or choose Other*»
¿Select function or choose Other*»
¿Select function or choose Other"»
¿Select function or choose Other»
¿Select function or choose Other*» 1
¿Select function or choose Other»
■ ■
Total cost — ■ 5.520,001
¡A 2. NATURAL PERSONS UNDER
Number of
Select function from drop-down list Number of Daily rate per
If "Other”, please specify function days per Total cost
below, or choose "Other" persons person
person
¿Select function or choose Other*»
¿Select function or choose Other»
¿Select function or choose Other"» 1
¿Select function or choose ’Other» ------------------------fl
¿Select function or choose "Other"» ------------------------I
li
-------------------------------------- H
¿Select function or choose Other"» fl
¿Select function or choose Other» 1
¿Select function or choose Other» I
¿Select function or choose "Other"» 1
¿Select function or choose "Other»
Total cost _ ------------------------ fl
--------------------------------------- 1
A3 SECONDED PERSONS
Number of
Select fanction from drop-down list Number of Daily rate per
If "Other", please specify function days per Total eost
below, or choose "Other" perșofts person
person
<Select function or choose Other*»
<Select function or choose ‘Other»
<Select function or choose ‘Other»
<Select function or choose Other'»
<Select function or choose 'Other*»
<Select function or choose Other»
<Select function or choose Other*»
<Select function or choose Other'»
<Select function or choose Other'»
<Seiect function or choose Other'»
<Select function or choose Other'»
Tb&il cost . ■ ------ ---
AA SME OWNERS AND NATURAL
PERSON BENEFICIARIES
Number of
Select function from drop-down list Number of Daily rate per
If "Other", please specify fahetion days per Total cost
below, or choose "Other” persons person
person
<Seiect function or choose Other1»
<Select function or choose Other"»
<Select function or choose Other'»
<Select function or choose Other'»
<Seiect function or choose 'Other'»
<Select function or choose Other'»
<Select function or choose 'Other'»
<Selecf function or choose Other'»
<Select function or choose Other»
<Select function or choose 'Other'»
<Select function or choose Other'»
Total cost
A.5. VOLUNTEERS
Number of
Select function from drop-down list Number of Daily rate per
If "Other", please specify function days per Total cost
betöw, or choose ''Other" persons person
person
<Select function or choose Other1»
^Select function or choose Other»
^Select function or choose Other1»
<Select function or choose Other*»
<Select function or choose 'Other'»
<Select function or choose 'Other'»
<Select function or choose Other'»
<Select function or choose Other'»
<Select function or choose Other'»
<Select function or choose Other1»
<Select function or choose 'Other'»
Total coSt ----------- ------ _
Summary table
A.1. Employees 5.520,00
A.2. Natural persons under direotOönträct
A.3. Seconded persons
A.4. SME owners and natural person beneficiaries
A.5 Volunteers
Total cost 5.5^0,00
La-- ·
B. Sub-contracting
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information, then fill in the budget table below.
This expenditure category covers the costs incurred fn the framework of contracts for the provision of services concluded between the beneficiary and one or more
contractors.
Beneficiaries that are ’contracting authorities/entities' within the meaning of the EU Directives on public procurement must also comply with the national law on publ
procurement,
Indicatively, this expenditure category can notably cover two kinds of costs:
- Costs related to external consultancy services, studies, or professional services in a specific field (e.g. communication and IT services)
- Costs related-tQ-hnman resources workinn on the nrnient hut not directly employed by thp- henefiniarv Ze n freelance nr interim staff inrienendent consultants)
Fill in the budget tables belows by completing the fields in white
All amounts to be provided in euro
Sub-contract # Description of the service provided Total cost
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total cost
—
C. Purchase costs
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information, then Fill in the budget table below,
C.t. Purchase for (ravel, accomodation and subsistence must be calculated aa follows:
- either as unit costs in accordance with the method set out in Annex 2a if covered by Decision C12021 )35
- or otherwise as estimated real costs based on the price of flightltrain tichels and of accomodation and subsistence expenses.
All estimates should be reasonable and in line with the beneficiary's usual practices on travei.
C.2. Equipment may include any Item, tool, material or product that is deemed necessary to complete the project, its cost must be estimated at fair value or market price and must be declared as depreciation costs in accordance with International accounting standards and the
beneficiary's usual accounting practices.
Note also that computer or other office equipment used for the administration of the project is included under Ihe maximum 7% overheads (see category E. Indirect costs of the budget tempiate) and will not be accepted as a separate eligible costs.
C.3. Other goods, seminars & conferences, works or services may include the miscellaneus costs related to the project such as e.g. cost of venues, event-catering, interpretation, speakers’ fees, communication and promotion costs etc.
For some items listed under C.2. and C.3. a project utilisaHon rate may be requested, This utilisation rate corresponds to the level up to which the Item is intended to be used for the completion of ihe project itself.
Fill in the budget table belows by completing the helds In white
Alt amounts to be provided in euro
C.1, TRAVEL AND SUBSISTENCE
Travel and subsistence expenses fot .STAFF
Number of
Country of Average travet costs per Total travel Average subsistence Total subsistence
Purpose ofThe ļou mey Country of departure· Number of return journeys days' Total cost
destination returnJourney cost® costs per day expencas
subsistence
Estonia meeting (Kairis Ulp ■ organiser travelling írom Tartu needs accomn Estonia Estonia 2 100,00 200,00 ■200,00
Estonia meeting (Veiko Ulp - organiser travelling from Tartu needs accomn Estonia Estonia 2 100,00 200,00 200,00
Other organisers don't need accommodation as they ere from Tallinn
Tótat cost 400,00 400,00
Travet and subsistence expenses for PARTICIPANTS IN EVENTS
Number of
Cptmiryof Average travel costs peľ Total travel Average subsistence Totai subsia fence;
P urposo of the Journey Country of departure Number of return journeys days’ Total cost
destination return journey costs costs par day expences
subsistence
Estonia meeting (accommodation) Europe Estonia 35 100,00 asom 3.500,00
Estonia meeting (accommodation) Europe Estonia 35 100.00 3.500,00 3.500,00
Estonia meeting (4 speakers travel costs) Europe Estonia 4 700,00 Ζβοο,οο 2.000,00
------- ________------------------------ - ------------------------------------ — 3.800,Ot}'
Total cost 2,800,00 7.000,00
C,2, EQUIPMENT
- "1
ltom description N umbar of Ito ma Coat par Hom Project utilisation rato Depreciation rato Total cost
ji-------------- .-------------- .----------------- ------------- „-------------------------------------- ----------------- ļ
¿Select project utilisation rato» ¿Soled protect utilisation
1
¿Select project utilisation roto ¿Soioct project utilisation
—
___________________________________________________________ ¿Select project utilisation rate» ¿Soh-ci nro/ed utilisation i ·· ' fl
1---------------- ¿Sotoct project utilisation rato» •Setoa projoct utilisation t
1 — ¿Select project utltisotion rate» ¿Select project utilisation i «
¿Select project ull sotlon ratu» ¿Solad proiect utilisation i
¿Soinet projoct .v ·, umn raio» ¿Solaci projoct utilisation i
¿Solentprojoct utilisation rate» ¿Soinet pro/oct utilisation I
¿Solod project utilisation rate» <3o'oct projoct Utiűüútion !
¿Select project utilisation rato> ¿Select pro/oct utilisation r
¿Ssled project utilisation mte» ¿Select projoct utilisation i
1__________________________________________________ ¿Solod project utilisation rate» ¿Select projoct utilisation r
¿Solod project utilisation rato» ¿Select projoct uwsaUM 1
¿Solod project utilisation into» ¿Soled prolea i.·.,: „n t
1
i Total coat____________
С.З. OTHM GOODS, SEMINARS & CONFLUI NCI S, WOUKS AND
SERVICES
Number of Item· I
Cost por ltom 1
participanti. 1 Projoct utilisation rato (If
Item description participant/ Total cost
Interpretors 1 applicatolo)
Intorprotor/epeakor
speaker»
Coniorenee Room, Equipomant Ronu». Shiiinnerv 2 1.020.00 100% 2.040,00
Moderator (1 Moderator far 2 days) 2 030.00 100% 1.260,00
Dlnnorl ¡evening of the day of arrive! participants) 1 2.625.00 100% 2.625,00
Colfebroak 1 (1st day of PLA morning, 35 participants) 1 525.00 100% 525.00
Lunch 1 (1st day, 35 participants) 1 2.100,00 100% 2,100,00
Cotfcbrcak 2 (1st day of PLA afternoon. 35 participants) 7 525.00 100% 525,00
Dinner 2( 1st day of PLA ovonlng before spoils event, 35 participants) 7 3.500.00 100% 3.500,00
CollMirouk 3 (2nd day of PLA morning, 35 participants) 1 525,00 100% 525,00
Local transpon 1 150,00 100% 150,00
¿Select protect utilisation mtu»
¿Select project ullllsullan rela»
¿Select project utilisation mte»
¿Select project utilisation rate»
r
¿Select project utilisation rale»
¿Select project utilisation rate»
¿Select project utilisation rato»
¿Seinei project utilisation rato»
¿Soinet projoct utilisation roto»
¿Select projoct utilisation rato»
¿Solaci proiect utilisation rote»
- ¿Select projed utilisation rote»
¿Select project utilisation rato»
Total cost 13.250.00t
Summary tabla
C,1.a. Travel and subsistence expenses for STAFF 400.00
C.1.b. Travel and subsistence expenses for l 1.ÎT1CIPANTS IN
EVENTS
0.800,00
C.2. Equipment I
C.3. Other Goods. Works and services 13.250.00
Total Purchase costs 23.450,001
D. Other cost categories
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information, then fill In the budget table below.
Costs for providing financial support to third parties (in the form of grants, prizes or similar forms of support; if any) are eligible, if and as declared
eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the criteria in the call conditions and the support
is implemented in accordance with the conditions set out in Annex 1.
Fill in the budget tables belows by completing the fields in white
All amounts to be provided in euro
Financial support to third parties
Recipient of financial support Amount of financiai support
Not applicable
Total cost
E. Indirect costs
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information.
This expenditure category covers the general management expenses of the project for the beneficiary. Indirect costs will be reimbursed at the flat-rate
of 7% of the eligible direct costs (categories A - D, except volunteers costs and exempted specific costs categories, if any).
It is therefore recommended to firat filt in categories A - D in order to know the maximum amount that can be requested under this expenditure
category.
The overall maximum amount for indirect costs that can be requested, as calculated upon the data provided in sections A - D, is provided below.
a. Total direct eligible costs
(categories A - D) 28.970,00
b. Volunteers costs
(category A.5)
(a)-(b) 28.970,00
Amount of indirect costs
2.027,S0
(fiat-rate 7%)
EU Grants: Additional Information on Unit Costs and Contributions — Annex 2a and 2b: VI.2 - 15.09.2023
ANNEX 2a
ADDITIONAL INFORMATION ON UNIT COSTS AND CONTRIBUTIONS
SME owners/natural person beneficiaries without salary (Decision C(2020) 7115l)
Type: unit costs
Units: days spent working on the action (rounded up or down to the nearest half-day)
Amount per unit (daily rate): calculated according to the following formula:
{EUR 5 080 / 18 days = 282,22}
multiplied by
{country-specific correction coefficient of the country where the beneficiary is established}
The country-specific correction coefficients used are those set out in the Horizon Europe Work Programme
(section Marie Sklodowska-Curie actions) in force at the time of the call (see Portal Reference Documents).
Volunteers (Decision C(2019)26462)
Type: unit costs
Units: days spent working on the action (rounded up or down to the nearest half-day)
Amount per unit (daily rate):
Country Daily rate in €
Denmark, Ireland, Luxembourg, Netherlands, Austria, Sweden, Liechtenstein,
157
Norway
Belgium, Germany, France, Italy, Finland, United Kingdom, Iceland 131
Czech Republic, Greece, Spain, Cyprus, Malta, Portugal, Slovenia 78
Bulgaria, Estonia, Croatia, Latvia. Lithuania, Hungary, Poland, Romania, 47
Slovakia
Australia, Canada, Hong King, Israel, Japan, Kuwait, Macao, New Zealand, 92
Qatar, United Arab Emirates, United States of America, Switzerland.
Albania, Angola, Antigua and Barbuda, Argentina, Barbados, Bosnia and 45
Herzegovina, Brazil, Chile, Colombia, Comoros, Cook Islands, Dominica,
Gabon, Grenada, Ivory Coast, Former Yugoslav Republic of Macedonia,
Kosovo, Lebanon, Libya, Mexico, Montenegro, Nigeria, Peru, Saint Kitts And
Nevis, Saint Lucia, Saint Vincent And the Grenadines, Sao Tome and Principe,
Serbia, Seychelles, Thailand, Türkiye, Ukraine, Uruguay, Venezuela, Zambia,
Zimbabwe
Afghanistan, Azerbaijan, Bahamas, Bolivia, Burkina Faso, Cameroon, China, 32
Congo, Costa Rica, Djibouti, Dominican Republic, Ecuador, EI Salvador,
Georgia, Guatemala, Guinea-Bissau, Haiti, Iran, Iraq, Jamaica, Jordan,
Kazakhstan, Kenya, Micronesia, Morocco, Mozambique, Namibia, Palestine,
Commission Decision of 20 October 2020 authorising the use of unit costs for the personnel costs of the owners of small and medium-
sized enterprises and beneficiaries that are natural persons not receiving a salary for the work carried out by themselves under an
action or work programme (C(2020)7115).
2 Commission Decision of 10 April 2019 authorising the use of unit costs for declaring personnel costs for the work carried out by
volunteers under an action or a work programme (C(2019)2646).
EU Grants: Additional Information on Unit Costs and Contributions — Annex 2a and 2b: VI .2 - 15.09.2023
Panama, Papua New Guinea, Paraguay, Senegal, South Africa, Surinam,
Swaziland, Russia, Trinidad and Tobago, Vanuatu
Algeria, Armenia, Bangladesh, Belarus, Belize, Benin, Bhutan, Botswana, 17
Myanmar, Burundi, Cambodia, Cape Verde, Central African Republic, Chad,
Congo - Democratic Republic of the-, Cuba, Korea (DPR), Egypt, Eritrea,
Ethiopia, Equatorial Guinea. Fiji Island, Gambia, Ghana, Guinea, Guyana,
Honduras, India, Indonesia, Kiribati, Kyrgyzstan, Laos, Lesotho, Liberia,
Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Mauritania,
Mauritius, Moldova, Mongolia, Nauru, Nepal, Nicaragua, Niger, Niue,
Pakistan, Palau, Philippines, Rwanda, Samoa, Sierra Leone, Solomon,
Somalia, South Sudan, Sri Lanka, Sudan, Syria, Tajikistan, Tanzania, Timor-
Leste - Democratic Republic of, Togo, Tonga, Tunisia, Turkmenistan, Tuvalu,
Uganda, Uzbekistan, Vietnam, Yemen
2
EU Grants: Additional Information on Unit Costs and Contributions — Annex 2a and 2b: V1.2 - 15.09.2023
Țrave| anc| subsistence (Decision C(2021)353)
Travel
Type: unit costs
Units: travel (journeys) for the action
Amount per unit:
standard:
for travel of50 -399km (inside EU countries):
Country Unit costs in € Country Unit costs in € Coimliy Ibiit costs in €
AT 60 FI 36 PL 20
BE 46 FR 64 PT 40
BG 12 HR 36 RO 16
CZ 20 HU 28 SE 56
DE 64 IE 36 SI 27
DK 76 IT 52 SK 20
EE 16 LT 20
EL 36 LV 16
ES 52 NL 49 j
Commission Decision of 12 January 2021 authorising the use of unit costs for travel, accommodation and subsistence costs under an action or work programme under the 2021-2027 inulti-annual financial
framework (C(2021)35).
3
EU Grants: Additional Information on Unit Costs and Contributions — Annex 2a and 2b: VI.2 - 15.09.2023
for travel of50 -399km (land-based; between EU countries):
0'
No connection below 400 km
for travel of50-399km not covered above:
for calls with opening date before 26 July 2023:
for projects with end date on 31 December 2022 or before: EUR 196
4
EU Grants: Additional Information on Unit Costs and Contributions — Annex 2a and 2b: V1.2 -15.09.2023
for projects ongoing on 1 January 2023 or with start date as from that date (voluntary**): EUR 245
for calls with opening date after 26 July 2023: EUR 245
for travel of400 km or more* (air or rail or combined air/rail):
for calls with opening date before 26 July 2023:
for projects with end date on 31 December 2022 or before:
Distance Band Unit costs m€ Distance Band Unit costs in € Distance Band Unit-costs in €
400-600 196 1601-2000 295 4501-6000 637
601-800 209 2001-2500 343 6001-7500 720
801-1200 221 2501-3500 433 7501-10000 961
1201-1600 230 3501-4500 527 10001-Max 1 101
for projects ongoing on 1 January 2023 or with start date as from that date (voluntary**):
Distance Band Unit costs in € Distance Band Unit costs in€ Distance Band Unit costs in €
400-600 245 1601-2000 369 4501-6000 796
601-800 261 2001-2500 429 6001-7500 900
801-1200 276 2501-3500 541 7501-10000 1 201
1201-1600 288 3501-4500 659 10001-Max 1376
for calls with opening date after 26 July 2023:
Distance Band Unit costs in € Distance Band Unit costs in € Distance Band Unit costs in €
400-600 245 1601-2000 369 4501-6000 796
601-800 261 2001-2500 429 6001-7500 900
801-1200 276 2501-3500 541 7501-10000 1201
1201-1600 288 3501-4500 659 10001-Max 1376
5
EU Grants: Additional Information on Unit Costs and Contributions — Annex 2a and 2b: V1.2 - 15.09,2023
* All distances to be measured using the rail calculator or flight calculator.
** Beneficiaries may also opt for keeping the old rates (since the maximum grant amount cannot be changed).
special rates:
for travelfrom EU countries to EU outermost regions or OCTs:
Remote region Unit costs in e Remote region Unit costs in € Remote region Unit costs in €
Aruba 1 343 French Guiana 905 Saint Helena 2 395
Bonaire 1344 Martinique 958 Saint Martin 939
Curaçao 1 302 Mayotte 1 170 Saint Pierre and Miquelon 1 832
French Polynesia 2 204 New Caledonia 2 065 Wallis and Fotuna 2 398
Greenland 1118 Réunion 1040
Guadeloupe 801 Saba 1 286
1
for travel to/from location 400 /an or morefrom nearest airport: increase applicable unit cost by 50%
Accomodation
Type: unit costs
Units: nights spent on travel for the action
Amount per unit:
Accommodation Accommodation Accommodation
Country Country Country
- € per night - € per night - € per night
Albania 101 Greece 107 North Macedonia 95
Algeria 157 Hungary 105 Norway 145
Anneni a 115 Iceland 190 Palestine 140
Austria 126 Ireland 139 Poland 103
----- -------------------
6
EU Grants: Additional Information on Unit Costs and Contributions — Annex 2a and 2b: V1.2 - 15.09.2023
Azerbaijan 136 Israel 187 Portugal 109
Belarus 108 Italy 114 Romania 109
Belgium 137 Jordan 140 Serbia 105
Bosnia and Herzegovina 90 Kosovo 92 Slovakia 98
Bulgaria 110 Latvia 95 Slovenia 113
Croatia 104 Lebanon 154 Spain 117
Cyprus 120 Libya 146 Sweden 158
Czechia 107 Lichtenstein 135 Switzerland 178
Denmark 158 Lithuania 94 Syria 145
Egypt 152 Luxembourg 163 Tunisia 99
Estonia 107 Malta 141 Türkiye 116
Finland 146 Moldova 133 Ukraine 122
France 166 Montenegro 98 United Kingdom 151
Germany 119 Morocco 129
Georgia 134 Netherlands 133
Subsistence
Type: unit costs
Units: days spent on travel for the action
Amount per unit (daily rate):
--------------- ----------------------------------
Subsistence Subsisten ce daily Subsistence daily
Country Country Country
daily rate in € rate in € rate in €
Albania 50 Greece 82 North Macedonia 50
7
EU Grants: Additional Information on Unit Costs and Contributions — Annex 2a and 2b: VI,2 - 15.09.2023
Algeria 85 Hungary 64 Norway 80
Armenia 70 Iceland 85 Palestine 60
.....
Austria 102 Ireland 108 Poland 67
Azerbaijan 70 Israel 105 Portugal 83
Belarus 90 Italy 98 Romania 62
Belgium 102 Jordan 60 Serbia 60
Bosnia and Herzegovina 65 Kosovo 60 Slovakia 74
Bulgaria 57 Latvia 73 Slovenia 84
Croatia 75 Lebanon 70 Spain 88
Cyprus 88 Libya 50 Sweden 117
Czech Republic 70 Lichtenstein 80 Switzerland 80
Denmark 124 Lithuania 69 Syria 80
Egypt 65 Luxembourg 98 Tunisia 60
Estonia 80 Malta 88 Türkiye 55
Finland 113 Moldova 80 Ukraine 80
France 102 Montenegro 60 United Kingdom 125
Germany 97 Morocco 75
Georgia 80 Netherlands 103
8
ANNEX3
ACCESSION FORM FOR BENEFICIARIES
[EEN legal name (short name)], established in [legal address]
hereby agrees
to become beneficiary
in Agreement [insert number] — [insert acronym] (‘the Agreement’)
between [BEN legal name (short name)] and the European Union (‘EU’), represented by the
European Commission (‘European Commission’ or ‘granting authority’).
By signing this accession form, the beneficiary accepts the grant and agrees to take on the
obligations and to implement it in accordance with the Agreement, with all the obligations and
terms and conditions it sets out, as from /[insert date]//the date of the signature of the accession
form//the date of entry into force of the amendment/ (‘accession date’)— if the granting
authority agrees with the request for amendment.
SIGNATURE
For the new beneficiary
[function/forename/sumame/ftmctioh]
[electronic signature]
Öone in [English] on [electronic time stamp]
[date] [stamp]
ANNEX За
DECLARATION ON JOINT AND SEVERAL LIABILITY OF
AFFILIATED ENTITIES
(To be filled in and signed by the affiliated entity, sent to their beneficiary (scanned copy) and
sent by the beneficiary, ifrequested by the EU during grant preparation.)
[AE legal name (short name)], established in [legal address] (‘the affiliated entity’),
linked to beneficiary [BEN legal name (short name)], established in [legal address] (‘the
beneficiary’),
hereby accepts joint and several liability with the beneficiary
for any amount owed to the granting authority by the beneficiary under Grant Agreement [insert
agreement number] — [insert acronym], up to the maximum grant amount indicated, for the
affiliated entity, in the estimated budget (see Annex 2).
The affiliated entity irrevocably and unconditionally agrees to pay amounts requested under this
declaration to the granting authority, immediately and at first demand.
The affiliated entity waives all rights of objection and defense based on arguments relating to the
validity or effects of the Grant Agreement.
This guarantee is governed by the applicable EU law, supplemented if necessary by the law of
Belgium. Disputes must be brought before the EU General Court — or, on appeal, the EU Court
of Justice — under Article 272 of the Treaty on the Functioning of the EU (TFEU) or, for non-
EU entities, before the courts of Brussels, Belgium.
SIGNATURE
For the affiliated entity
[forename/sumame/function]
[signature] [date] [stamp]
ANNEX 4 : FINANCIAL STATEMENT
All amounts should be proMed in euro
fto/øcf«
Name of the applicant Estonian Ministryof Culture
Grant agroomont reference number ĖAC-2024-C298
Uiidmum codhsnc’ng rats. M 00%
Marintum ¡mount per grantln eura €25.0000'0
Overview of expenditure and revenue
---- Ί---- -W-- "1· 1 il
Overview of expenditure
Estimated ¿digitile C03fs Approved Expenditure Actual Expenditure Remarks
I ... .....
Iæ Personnelcosts(&h¡fy/e^s, Natural persons
under direct contract, SecoMedpersons, SMË
owners and natural person beneficiaries,
Volunteers)
B. Sub-contracting costs
1Ç. Purchase costs (Travel and subsistence,
Equipment, Other goods, seminars &
.conferences, worfts and seri!r,es)
1“----------------------- "
Đ, Other rxrstcategories (Financial support to
third partías)
Tatai direct casts (categories A · D)
J
Ł Indircctccsts (oVerheadsup to 7%)
f ................................................ 1
...... 1
Grand Total eligible costs (categories A · Ę
----- · · -
-------- ------------------------------------------------------------------------------------------------------------------------------------------------------------
Overview of revende
Estímatadcóntributions Approved Revenue Actual Revenue Ramarks
_____________________________________________ ._______________ 1
A. Grant requestecffrOm the Commission
B, !ncöm&ger\eratQ(íbyiha action
C. Financial contribution trom thirdparites
II .1
I " 1 ' ' 1
Ętf^iąanClal ipnfribution of the benef¡ápry (ó№n
mssourcet.·
i‘‘“ *.................
.. ..... i
Grand Totai cóntnbbtions (categories A - D)
--------------------- —------------------------------------------- —,--------------------------- —
This template consists of 7 tab sheets (Including this one), it has embedded calculation formulas (such as sum-ups), drop down lists as well as automatic links of the sub-total amounts to öre above overview
template.
Column C which contains the approved expenditure and revenue has to be filled In manually.
'Section Actual Expenditure1 (prey cells):
- Rows A to E are automatically filled-in when the related tab sections A to E are manually fllled-ln by the beneficiary.
Section 'Actual Revenue':
- Rows A to □ and must be completed directly in this overview template (white cells). Please manually complete this section above.
For more Infomation on how to fill ín the template, please refer to tab 'Guidance to the applicants'.
Please note that one or more error messages will appear In the Remarks column of the budget table If one or more condiUons are not met - ptease revise accordingly.
Please пои that the budget cannot be validated until ali errors are resolved.
In the absence of any remarks, a green "Budget can be validated" message will appear ai the bottom of the table abovv
Guidance to the applicants
The (final) financial staiement has to cover ALL actual eligible expenditure and revenue incurred in the framework of the action. It is composed as follows:
Expenditure categories:
A. Personnel costs
B. Sub-contracting costs
C. Purchase costs
D. Other cost categories
E. Indirect costs
Revenue categories:
Á. Grant requested from the Commission
B. Income generated by the project
C. Financial contribution from third parties
D. Financial contribution of the beneficiary (own resources)
Practically, applicants are required to fili in the 5 spreadsheets related to each expenditure category (A - E). Each spreadsheet includes specific information regarding the
relevant expenditure category, which is designed to help applicants in the completion of the financial statement.
Once all the expenditure spreadsheets are completed, applicants are required to fill in section 'Actual Revenue' (categories A - D).
Furthermore:
- Expenditure category E (indirect costs) will be reimbursed at the flat-rate of 7% of the eligible direct costs (categories A - D, except volunteers costs and exempted specific
costs categories, if any).
- Revenue category A (Grant requested from the Commission) must not exceed the maximum grant amount and the co-financing rate allowed for tois action, as specified in the
grant agreement.
- The overall actual revenue (sum of categories A - D) must be exactly equal to the overall actual expenditure (sum of categories A - E) to ensure a balanced financial
statement. Non-balanced financial statements will not be validated.
Each of these principles is practically explained in the relevant specific spreadsheets, Applicants who do no respect one or more of the above principles will see error
messages appear as they fill in the tables.
A. Personnel costs
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information, then fill in the financial statement table below.
- This expenditure category concerns the personnel employed by the beneficiary and proposed to be assigned to the project's implementation.
- Fore more information regarding the specific eligibility conditions of the different types of personnel, please read Article 6.2.A. Personnel costs of
the Model Grant Agreement.
- The number of days per person needs to correspond to the actual time spent by the proposed personnel on tasks directly and explicitly linked to
the project. The number of day-equivalents declared in EU grants, for a person for a year, cannot be higher than 215.
- The daily rate per person needs to correspond to the beneficiary's actual cost of the personnel concerned when all aspects of remuneration and
other advantages are taken into account (e.g. base salary, withholding taxes, social security and pension contributions, insurance costs, benefits of
all kind). In all circumstances, the daily rate per person needs to correspond to actual payroll information and must be calculated as annual
personnel costs for the person divided by 215.
Fill in the budget table below by completing the fields in white
All amounts to be provided in euro
Number of
Select function from drop-down list Number of Daily rate per
If ”Other", please specify function days per Total cost
below, or choose "Other'' persons person
person
<Select function or choose Other'»
<Select function or choose Other'»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other'»
<Select function or choose Other1»
<Select function or choose Other»
<Select function or choose 'Other'»
<Select function or choose Other'»
<Select function or choose 'Other'»
<Select function or choose Other1»
<Select function or choose Other"»
<Select function or choose Other1»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other'»
<Select function or choose Other»
<Select function or choose Other» .—1
Total cost
A.2 NATURAL PERSONS UNDER
DIRECT CONTRACT_________
Number of
Select function from drop-down list Number of Daily rate per
If "Other'1, please specify function days per Total cost
below, or choose "Other" persons person
person
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose Other»
<Select function or choose 'Other'»
<Select function or choose Other»
<Select function or choose Other'»
<Select function or choose Other»
<Select function or choose Other»
¿Select function or choose Other*»
¿Select function or choose Other*»
_____ Total cost______ _ ____________________________ ________________
A 3 SECONDED PERSONS
Number of
Select function from drop-down list Number of Daily rate per
If "Other", please specify function days per Total cost
below, or choose "Other” persons person
person
<Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose ’Other*»
■¿Select function or choose Other»
¿Select function or choose Other*»
■¿Select function or choose 'Others
■¿Select function or choose Other»
¿Select function or choose Other»
■¿Select function or choose Other»
■¿Select function or choose Other»
' Ml — Total cost —
1А.4. SME OWNERS AND NATURAL
¡PERSON 3ENEFICIARIES
Number of
Select function from drop-down list Number of Daily rate per
If "Other", please specify function days per Total cost
below, or choose "Other" persons person
person
¿Select function or choose Other»
¿Select function or choose Other*»
¿Select function or choose Other»
¿Select function or choose Other*»
¿Select function or choose Other*»
¿Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose ’Other*»
¿Select function or choose Other»
Total cost
- .
ÍA.5. VOLUNTEERS
Number of
Select function from drop-down list Number of Dally rate per
If "Other", please specify function days per Total cost
below, or choose "Other" persons person
person
¿Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose Other»
¿Select function or choose Other*»
¿Select function or choose Other»
¿Select function or choose Other*»
¿Select function or choose Other*»
¿Select function or choose Other»
¿Select function or choose Other*»
¿Select function or choose Other*»
¿Select function or choose Other*»
______ ________________________ __ Total cost
Summary table
А.1. Employees
1A.2. Natural persons under direct contract
A.3. Seconded persons
A.4. SME owners and natural person beneficiaries
A.5 Volunteers
Total cost
— —·----- ■----
B. Sub-contracting
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information, then fill In the financial statement table below.
This expenditure category covers the costs incurred In the framework of contracts for the provision of services concluded between the beneficiary and one or more sub
contractors.
Beneficiaries that are 'contracting authoritiestentities1 within the meaning of the EU Directives on public procurement must also comply with the national law on public
procurement.
Indicativeiy, this expenditure category can notably cover two kinds of costs:
- Costs related to external consultancy services, studies, or professional services in a specific field (e.g. communication and IT services)
i- Costs related to human resources working on the project, but not directly employed by the beneficiary (e.g. freelance or interim staff, independent consultants)
Fili in the budget tables belows by completing the fields in white
All amounts to be provided in euro
---------------- ’-------------- "" 1
Sűb-GdHW«# Description ofthe service provided Total cost
1
2
?
4
S
6
7
&
9
10
11
tí
13
U
15
Total cost
BS= =Hļ - ■ ___ «.Z-.Z-. æ
C. Purchase costs
I
Specific information and guidelines regarding this expenditure category:
U
Please carofully road the following Information, than fill In the financial statement table below.
C.1. Purchase for iravei accomodnlion end suMislonco musi bo decIorod as lollov«;
- oithor as unit costs in accordance with the method sot oui in Annex 2a If covered by Decision СГЙО21 )3B
- or otherwise as acluol real costs based on Ihn price of fllghl/lraln tickets and of accomodation and subsistence expenses.
All coats should be reasonable and In line will! the beneficiary's usual practices on Iravol.
C.2, Equipment may Includo any ltom, tool, material or product that Is deemed necessary to complete the uroiucL Its actual cost must be declared and depreciated in accordance with international accounting standards and the boneflclary's usual accounting practices.
Noto also that computer or other office equipment uand for tho administration of the project is Included undor ihn 7% overheads (seo category E. Indirect costs of the budget tompiate) and will not be accepted as а separate eligible costs,
C.3, Other goods, seminara & conferences, works or services may include tho miscellaneo» costs related to Iho project such as o,g. cost of venues, evont-caturlng, Interpretation, uponkors’ foes, communication and promolion cost» etc.
For some iloms llslod undor C.2. rind C.3. o proreci utlllspllon rnln mw bn requested. This utilisation rate corresponds to tho lovel up to which tho Item was used for tho completion of the project tsolf.
Fill In the budget table bolows by completing tho holds In white
Alt amounts Io bo provided In euro
1C.1. TRAVEL ANO SUBSISTENCE
Travel and subsistance expanses for STAFF
Number of
Country of Average travel coats por Total traval Average subsistence Total subsistence
Purpose of tho Journey Country of departure Number of rotum Journeys days’ Totat cost
destination return Journey costs costs por day oxponcös
subslutonce
.................. j
-------- I
1
.. 1
1 . liĮ
----------------------- »
. ........................... j
1
Total cost
Trave! and subsistence exponeos for PARTICIPANTS IN EVENTS
Number of
Country of Average travel costs per Total iravol Average subsistence Total subsistence
Purpose of tho Journey Country of departure Number of return journoyo days' Total cost
destination return Joumoy costs costs per day exponeos
subsistence
Ц-------------------------------------------------------------------------------------------------- ........ r
I
ï
I
ί__________________________________________________________
1
1
fi
—1
Total cost ------------ ’
C? FŰIHPMFNT
Item dĎserlpilôn Humberofltème ОявнгНял Project utilisation rate Depreciation fate Total cost
¿Select project utilisation rate* ¿Select project utilisation i
<Selecl project utilisation rato> <Select project utilisation >
¿Select project utilisation rate* ¿Select project utilisation i
<Select project utilisation rate> ^Select project utilisation >
¿Select project utilisation rate> ¿Select project utilisation i
<Sefect project utilisation rate> <Select project utilisation >
<Select project utilisation rate* ■¿Select project utilisation i
<Seiacf project utilisation rate> <Setect project utilisation I
<Select project utilisation rate* ¿Select project utilisation I
¿Select project utilisation rate* ¿Select project utilisation i
<Select project utilisation rate> <Se/ecř project utilisation i
¿Select project utilisation rate* ¿Select project utilisation t
¿Select project utilisation rate* ¿Select project utilisation i
— <Select project utilisation rate> Select project utilisation
Total cost
las, Oil 1ER GOODS. SEMINARS Λ CONFERENCES, WORKS AND
SERVICES
Number,of Items i
Cost per item /
йШйИй&гТ Project utilisation rata pt
Item description participant/ Total cost
ЙЙ»#«ЙИ8> applicable}
Interpreter 1 speaker
.... speakers
<Selectproject utilisation rate>
¿Select project utilisation rate*
1 ¿Select project utilisation rale*
¿Select project utilisation rate*
¿Select project utilisation rate*
¿Select project utilisation rate*
<Select project utilisation rate>
<Select project utilisation rat&>
<Select project utilisation rat&>
<Select project utilisation rat&>
1
¿Select project utilisation rate*
<Select project utilisation rate>
¿Select project utilisation rate*
¿Select project utilisation rate*
¿Select project utilisation rate*
<Select project utilisation rate>
¿Select project utilisation rate*
<Setecl project utilisation rate>
¿Select project utilisation rate*
¿Select project utilisation rate*
<Select project utilisation rato>
¿Select project utilisation rate*
¿Select project utilisation rate*
¿Select project utilisation rata*
Total cost
Summary tabló
:C.1X Travel and subsistence expenses for STAFF
11
'C.l.b.Travel and subsistance expanses fce "’S!"
EVENTS
C,2. Equipment
-, „„.............
Í " “
Ci3. Other Goods, Works and services
Total Purchase costs
___________
D. Other cost categories
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information, then fill in the financial statement table below.
Costs for providing financiai support to third parties (in foe form of grants, prizes or similar forms of support; if any) are eligible, if and as declared eligible
in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the criteria in the cal! conditions and foe support is
implemented in accordance with the conditions set out in Annex 1.
Fill in the budget tables beiows by completing the Fields in white
All amounts to be provided in euro
Financial support to third parties
Recipient of financial support Amount of financial support
Total cost
E. Indirect costs
Specific information and guidelines regarding this expenditure category:
Please carefully read the following information.
This expenditure category covers the general management expenses of the project for the beneficiary. Indirect costs will be reimbursed at the flat-rate of,
7% of the eligible direct costs (categories A - D, except volunteers costs and exempted specific costs categories, if any).
It is therefore recommended to first fill in categories A - D in order to know the maximum amount that can be requested under this expenditure category.
The overall maximum amount for indirect costs that can be requested, as calculated upon the data provided in sections A - D, is provided below.
a. Totat direct eligible costs
(categories A - D)
b. Volunteers costs
(category A.5)
(a)-(b)
Amount of indirect costs
(flat-rate 7%)