1. No category

530577-TEMPUS-1-2012-1-RS-TEMPUS-JPCR
Improvement of Product Development
Studies in Serbia and Bosnia and Herzegovina
http://iprod.masfak.ni.ac.rs
[email protected]
MANUAL FOR CONTRACTUAL
AND FINANCIAL MANAGEMENT
Niš, 2013.
This project has been funded with support from the European Commission. This publication
reflects the views only of the author, and the Commission cannot be held responsible for any use
which may be made of the information contained therein.
Manual for contractual and financial management
Revision set
Release No.
Rev. 1
2/32
Date
01/04/2013
Revision Description
The first version of Manual for contractual and financial
management
Improvement of Product Development Studies in
Serbia and Bosnia and Herzegovina
Manual for contractual and financial management
Contents
1. INTRODUCTION .......................................................................................................................4
2. MANAGEMENT STRUCTURE OF IPROD .............................................................................5
3. TECHNICAL AND FINANCIAL REPORTING .......................................................................7
3.1. Basic principles of reporting .................................................................................................7
3.2. Standards of all reports..........................................................................................................7
3.3. Reporting schedule ................................................................................................................7
3.4. Semi-annual partner reports ..................................................................................................7
3.4.1. Technical report .................................................................................................................8
3.4.2. Financial report ............................................................................................................10
3.4.3. Exchange Rate..............................................................................................................10
3.5. Request for payment ...........................................................................................................11
4. STAFF COSTS..........................................................................................................................12
4.1. Staff convention ..................................................................................................................13
4.2. Time sheets..........................................................................................................................16
4.4. Bank statement ....................................................................................................................18
4.5. Institutional salary payslips .................................................................................................18
4.6. Remarks ..............................................................................................................................19
5. TRAVEL COSTS & COSTS OF STAY ...................................................................................20
5.1. Individual mobility report ...................................................................................................21
5.2. Travel costs .........................................................................................................................24
5.3. Travel order .........................................................................................................................24
5.4. Travel itinerary ....................................................................................................................24
5.5. Bank statement ....................................................................................................................25
5.6. Remarks ..............................................................................................................................25
6. EQUPEMENT COSTS .............................................................................................................26
7. PRINTING AND PUBLISHING COSTS ................................................................................28
8. OTHER COSTS ........................................................................................................................30
9. TENDERING PROCEDURE ...................................................................................................32
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1. INTRODUCTION
Projects such as IPROD that have large Consortia require an efficient management structure.
Most of the rules are defined by the Grant Agreement, but procedures for their practical
implementation need to be designed by the participants. This is especially significant in situation
when we need to comply the International rules with national legislation.
The main objective of this Manual is to provide support to project partners so that they can
manage the project locally in an efficient and successful manner. By clearly defining the
procedures for financial and technical management, the communication between the project
coordinator and partner will be simplified. Additionally, the project partners will be able to fulfil
successfully their contractual obligations and to provide all necessary inputs with high quality to
project coordinator whose responsibility is to further incorporate them in the Reports for the
EACEA.
This manual deals with the two types of management: technical and financial management,
including reporting and monitoring. It provides the clear picture what the objectives of such
management is, the procedures to be followed as well as forms to be filled in.
Additionally, it offers very detailed definition of eligible and ineligible costs. It gives a wellstructured preview of all necessary supporting documents that need to be provided in order to
justify adequately eligible costs, as well as rules for the tenders in order to facilitate the purchase
of goods and services within the project.
Please note that in this Manual some definitions and rules are taken in original form from the
Grant Agreement and Guidelines for the Use of the Grant, in order to avoid any
misinterpretation. Those sections are specially marked in the text, as the example given bellow:
3.6. Eligible expenses for other costs
This category covers costs for dissemination of information (advertising in the media,
promotional materials), hire of premises for dissemination events (only with prior written
approval), audits (obligatory for projects with a awarded grant of more than EUR 750
000), interproject coaching (up to a maximum of EUR 2500), bank charges including
bank guarantee charges where requested by the Executive Agency, as well as
subcontracting for specific tasks.
Source: “Guidelines for the Use of Grants” (Section 7.3)
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2. MANAGEMENT STRUCTURE OF IPROD
The management structure of the IPROD is based on vast managerial experience of all partners
gained through the implementation of various projects funded by the EU and adjusted to fit the
needs and recommendations of the Tempus programme. The role of all management bodies is to
provide efficient and successful realization of planned activities.
The project management structure is established to ensure effectiveness, decisiveness, flexibility
and quality of work. It involves the Contractor, the Coordinator, a Management Committee, a
Internal Management Committee and Evaluation board, as shown in the Figure 1.
The Contractor – The contractor (University of Niš in this case) is legally and financially
responsible for administering the project grant, drawing the attention of all partners to contractual
rules and to releasing money only for the purposes allowed by contract.
The Coordinator - As the coordinator also represents the contractor, his/her responsibility is to
manage, coordinate and monitor the project activities and with regard to timetable, assess
achievement of the planned endpoints and coordinate appropriate records of activities.
Coordinator has full responsibility for implementation of action according to the grant
agreement. Coordinator has a right to freeze all decisions until the written opinion of the
EACEA.
Management Committee (PMC) - Members of the Management Committee are formally
appointed at the kick-off meeting and they are contact persons from each partner institution. The
Management Committee is the main decision body and it may decide only if at least two-thirds of
the members are present (2/3 quorum of all project partners – 15 participants) and for decision it
is necessary to have at least 50%+1 vote (examples: 8 from 15, or 12 from 23). Role of the
Management Committee is: to supervise global project realization, discuss all aspects of
activities for global project goals achievements and to monitor and evaluate work on project. The
Management Committee discusses the reports from IPM and appoints WPM from the consortium
members based on coordinator proposal.
Internal Management Committee (IMC) - Members of the Internal Management Committee
are delegates from University institutions (10 members based on contact person proposals). The
Internal Management Committee is the main decision body and it may decide only if at least twothirds of the members are present (2/3 quorum of all project partners – 7 participants) and for
decision it is necessary to have at least 2/3 votes of present members (examples: 7 from 10 or 5
from 7). Role of the Internal Management Committee is: to coordinate day-to-day management
with WPM, responsible for operational project, conflict and obstacles resolution in WPM, actions
for solving of problems in project realization, validate assumptions and indentifying of risks,
migration of risks, IPM reports annually to PCM.
Evaluation board is appointed by coordinator. Role of Evaluation board is to ensure quality of
project realization and monitoring. Evaluation board is reporting to PMC and it is in contact with
coordinator and WP 6 manager. PMC may engage Evaluation board for inter-project coaching.
WP managers (WPM) – Work Package managers, Equipment manager and PR manager have
the responsibility for coordination of individual WP (with the help of task leaders) and
monitoring deliverables and planned milestones related to their WP.
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EACEA
Coordinator
Evaluation
board
Management
Committee
(PMC)
Internal Project
Management
(IPM)
WP 1
WP 2- E
WP 3
WP 4
WP 5
WP 6
WP 7
PR
Fig. 1. Management structure of the IPROD project
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3.TECHNICAL AND FINANCIAL REPORTING
3.1. Basic principles of reporting
There are two main purposes of the reporting. The formal reporting, by Coordinator (University
of Nis), provides the necessary information to the Education, Audiovisual and Culture Executive
Agency (EACEA) to assure them that our project is being implemented according to the Grant
Agreement and that payments should therefore be released. The semi-annual reports submitted
by Project Partner (PP) provide information to the Coordinator to allow him to prepare reports to
the Education, Audiovisual and Culture Executive Agency (EACEA) and to enable support of PP
during project implementation.
Reporting also helps us to view our progress objectively.
The semi-annual (technical and financial) reports are linked to transfer of grant to partners from
Coordinator. The Final Report though must be approved by EACEA before the final payment to
the coordinator is released. No report is required to secure the advance payment.
The reports should accurately reflect (PP) progress during the reporting period, highlighting any
key issues and providing justification for any deviations from the Description of the project
(project proposal) as set out in Annex I of Grant Agreement.
It is significantly faster to prepare the technical reports if information is added to them at the time
when the activity takes place. This can always be amended later but it makes sure that the
recommendations for corrective action and for improving the programme are not lost. Equally,
the Work plan should be updated whenever necessary changes are identified and submitted along
with the semi-annual report if there are any changes. All changes must be justified in writing.
3.2. Standards of all reports
All reports should be typed and should be in English. Copy of each report and supporting
documents should be provided to the Coordinator, as well as an electronic version.
3.3. Reporting schedule
Project partners are required to produce two types of technical and financial reports:
 Semi-annual reports (six in total), prepared by the project partners to project
coordinator and IPM.
 Reports (two in total) prepared by the Coordinator to be delivered to EACEA:
 Intermediate Report – 15th April 2014 and
 Final report – 14th December 2015.
The partner has to respect the reporting deadlines (also stated in the Partnership Agreement), and
submit their Report with supporting documents on validation of expenditure to the project
coordinator in due time as requested, in 10 (ten) working days. If those are not submitted to the
coordinator within the set deadline, they will not be included in the progress report of the project
that coordinator is responsible to deliver to the Executive Agency.
3.4. Semi-annual partner reports
The semi-annual reports are linked to a payment. Information contained in the reports will be
reviewed as part of the monitoring process. It is not intended that these reports will provide all
the details of what is happening on the project. The semi-annual reports focus on activities and
results. If further details are required for clarification then PP will be contacted separately.
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The Coordinator can only submit Intermediate and Final reports, as well as financial statements
to the EACEA based on inputs from project partners. Therefore, in order to provide adequate
information on the progress of the project, each Project partner has to submit a Semi-annual
partner report to the Coordinator consisting of:
 Technical report describing the activities carried out and their results during the
reporting period, and
 Financial report presenting the costs incurred during the reporting period.
The semi-annual reports of the partners will be reviewed and approved by the Coordinator,
taking into consideration following assessment criteria:
 Conformity of the expenditures with the budget of the project;
 Eligibility of the expenditures;
 Correct use of the procurement procedures, whenever required;
 Correctness and completeness of all supporting documents;
 Correctness of the calculations and applied exchange rates;
 That any changes which occurred between budget categories are eligible and justified;
 All copies of the semi-annual reports must be signed in original by the appointed contact
person of partner institution;
 Expenditures must be in conformity, including full eligibility, with the allocated Budget
in the Partnership Agreement.
In case that information in Semi-annual Report are not complete or justified, the Coordinator will
help and make recommendations on how this situation can be rectified prior to the final approval
of the Semi-annual report by the IPM. The Report approved in this way is the basis for the
transfer of next instalment to the partner institution.
3.4.1. Technical report
The Technical reports should provide the clear picture on the progress of project activities, time
and quality of deliverables and results, to what extent the progress indicators are achieved, as
well as introduction of changes into the Work plan (if any). For this purpose, the Technical report
is structured as follows:
 Statistics and indicators,
 Table of achieved/planned results,
 Statement of costs incurred.
Apart from the statistical and financial information related to the reporting period, the major part
of the Technical report is consisted of the Table of achieved/planned results (one table per
workpackage), with following describing elements:
1. Activities carried out and indicators of achievement,
2. Planned activities and indicators for progress,
3. Any proposed changes (people involved, budget, remaining activities…).
Next page describes some fields of Table of achieved/planned results.
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1. The title and reference number as indicated in the project proposal
2. The indicators of achievement and/or performance as indicated in your project proposal 3.
Activity number as indicated in the project proposal
4. The activity title as indicated in the project proposal
5. State where and when the activity takes place
6. Provide a brief description of the activity carried out
7. Insert specific indicators (qualitative and quantitative) which can help to measure the
achievement of the activity result
8. Insert specific indicators (qualitative and quantitative) which measure the achievements of the
activity result
9. Describe any change to the activity plan described in the previous approved report
3.4.2. Financial report
When preparing the Financial report, the project partners are strongly advised to use the Excel
file provided by the EACEA Final Financial Statement (Annex IV to the Grant Agreement),
which contains the following sheets:
 Staff costs table
 Travel costs & costs of stay table
 Equipment costs table
 Printing & publishing costs table
 Other costs table.
The financial management tool which is proven to be very efficient for monitoring and planning
expenses, the Coordinator prepared the cash-flow tables for two cost categories that each partner
has in their budget:
 Cash flow – staff table
 Cash flow – travel table
They will allow partners to monitor their expenses on the monthly basis. It is strongly
recommended to use these tables and update them as soon as the expense occurs, along with
comments consisting of information on expense structure and reference numbers of
supporting documents. In order to facilitate the collecting of supporting documents for the
whole Consortium, we kindly ask partners to send the scanned versions of all supporting
documents on regular basis to the project Coordinator.
The Coordinator will compile on regular basis all information obtained from the Financial reports
of the partners, but at least once a year, upon the receipt of the Reports.
3.4.3. Exchange Rate
The Partner financial reports should be drawn up in Euro. In case that Project Partner is from
State which has not adopted the Euro as their currency, the Project Partner shall convert into
Euro the amounts of expenditure presented in the cash-flow tables that correspond to the invoices
in national currency. Those amounts have to be included in all other tables of the Financial
report.
During the project implementation, the partner will use two exchange rates for the conversion of
currencies into euros as follows:
Any conversion of actual costs into Euros shall be made at the monthly accounting rate
established
by
the
Commission
and
published
on
its
web-site
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(http://ec.europa.eu/budget/inforeuro) for October 2012 until the second pre-financing is received
from EACEA, after which the rate of the month of the second pre-financing must be applied.
3.5. Request for payment
The Coordinator has provided all partners with the appropriate form for issuing the transfer of
funds to the partner institution – Request for Payment. Along with the Request for Payment, the
partner has to submit Semi-annual report whose approval will be the basis for issuing the next
instalment.
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4. STAFF COSTS
Please refer to the Guidelines for the Use of the Grant (Tempus IV fifth call for proposals No.
EACEA/25/2011
http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/enguidelines_for_the_use_of_the_grant_tempus_iv_5th.pdf) and Frequently Asked Questions
(Tempus IV Projects selected under the Fifth Call for Proposals in the 2012 Selection Round http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/faqs-2012-5th-call-en-final-updatejanuary-2013-v2.pdf) for further info about this budget heading. Noted documents are the
integral part of the Management manual and must be correspondingly respected. Institutions
should consult their rectorates/management to check if some specific institution policies apply to
reimbursement of staff costs.
Based on coordinator decision N°: 003/12 from 16. October 2012, for the implementation of
project activities the maximal staff costs reimbursed is according the following table:
Table 1: Maximal staff costs reimbursed for the implementation of project activities
Country
Manager
Teacher
Technical
Administrative
Bulgaria – BG
84
75
58
39
Deutschland – DE
356
309
248
191
Serbia – RS
120
100
65
55
Slovakia – SK
151
122
108
88
Bosnia and Herzegovina – BA
95
80
65
45
The staff costs given in table are in gross amount and include all include all taxes and social
contributions.
Actual reimbursement of staff costs related should not exceed the given maximal rates and must
follow the rules of institution which employs the recipient of payment. The payment of staff costs
is not allowed for persons who are not employed at the institution which makes the payment.
All staff costs, except co-financing, are covered from the budget heading Staff costs of Tempus
IV project: „Improvement of Product Development Studies in Serbia and Bosnia and
Herzegovina” (IPROD), number: 530577 – 2012 – RS – TEMPUS – JPCR.
Staff costs are based on the task performed rather than on the status of the person carrying them
out. In other words, staff costs related to an administrative task that has been carried out by an
academic should be charged as administrative tasks.
Administrative staff costs may be charged for tasks related to the administration of a project,
such as project management, book-keeping, accountancy and secretarial duties.
Academic staff costs may cover the production of content directly related to the project
objective(s) and would include curriculum/training programme development, development and
adaptation of teaching/training materials, preparation and teaching of intensive courses or
training courses and so on.
Please note that supporting documents (Convention and Time sheets) are used for audit purposes,
in order to verify that the number of hours worked is appropriate and compatible with the other
activities of the staff member concerned, so they must be kept by coordinator and partner
institutions for five years after the project termination.
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4.1. Staff convention
A duly filled in staff convention for each person employed by the project must be attached to the
project accounts and retained by the co-ordinator as supporting document. The conventions must
be signed by the person concerned, then signed and stamped by the person responsible in the
institution where this person is normally employed (rector/director or a person with the legal
right to sign documents instead rector/director). For staff performing both administrative and
academic tasks a separate convention must be signed for each type of activity. Please submit a
separate convention for each duty performed. It is advisable that staff conventions should be
submitted to accounting service quarterly.
As an example task performer can have:
 Convention N°1 for Manager duties with accompanying three time sheets related to
monthly manager duties
 Convention N°2 for Researcher/Teacher duties with accompanying three time sheets
related to monthly researcher/teacher duties
 Convention N°3 for Technical duties with accompanying three time sheets related to
monthly technical duties,
 etc.
Co-financed staff cost should be represented on a separate Convention. In above example, as all
activities a task performer done during the three months were partly co-financed, a person should
submit 3x2 Conventions (three for reimbursement by TEMPUS and three for co-financing) and 9
time sheets. For instance the Convention N°1 is the same for reimbursement by TEMPUS and
co-financing, only the number of days (position 7 on figure 3) is different.
Table 2. Short institution names
Organization
University of Nis
University of Belgrade
University of Kragujevac
University of Novi Sad
University of Banja Luka
University of East Sarajevo
University of Mostar
TU Sofija
Karlsruhe Institute of Technology
Slovak Technology University
School of Higher Technical Professional Education Nis
Subotica Tech-College of Applied Sciences
Collegue of Textile Leskovac
College of Applied Mechanical Engineering Trstenik
Railway College of Vocational Studies
College of Applied Sciences Požarevac
National Employment Service
Regional Chamber of Commerce and Industry Niš
ORAO
Regional Chamber of Commerce Kragujevac
GOŠA Machine and Equipment Factory
Zastava Vehicle Group
State
Short name
RS
RS
RS
RS
BA
BA
BA
BG
DE
SK
RS
RS
RS
RS
RS
RS
RS
RS
BA
RS
RS
RS
UNI
BU
UNIKG
UNS
BL
UES
SVEMO
TUS
KIT
STU
VTSNI
VTSSU
CTL
VTMSSS
VZSSS
VPSSS PO
NES
RCCI Nis
ORAO
RCCKG
GF
ZVG
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An example of staff convention is given on Fig.3. The Convention template is located in the
project dropbox (root folder).
Position 1. Reference number
Fig.2. Convention file name and reference number
The staff convention should be named the same as the convention reference number (Fig.2). The
scanned convention with all the signatures and stamps should be uploaded to the corresponding
project dropbox folder immediately upon completion.
Example of Ref. No. KIT-M-03.12.2012-1:
1. Short institution name – refer to Table 2.
2. Duties preformed:
M – Manager
R – Teacher/researcher
T – Technician
A – Administrative
O – Other.
Please consult Annex 3 (Page 17) of Guidelines for the Use of the Grant (Tempus IV fifth call for
proposals
No.
EACEA/25/2011
http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/enguidelines_for_the_use_of_the_grant_tempus_iv_5th.pdf) for classification of duties. Keep in
mind that staff costs are based on the task performed rather than on the status of the person
carrying them out. For instance if a full professor is performing the technical duties he must be
reimbursed based on rates for technician.
3. Date of start of the task.
4. Number of conventions with the same base reference number – several persons
performing the same duties with the same start date. Also used to differentiate TEMPUS
reimbursement and co-financing.
Position 2. Project number – always 530577-TEMPUS-RS-TEMPUS-JPCR.
Position 3. Full institution name.
Position 4. Name, surname, institution and institution address of the task performer.
Position 5. Date of start of the task.
Position 6. Date of end of the task.
Position 7. Number of days devoted on project work from the timesheets. Please divide this
number on TEMPUS reimbursement and co-financing on separate conventions.
Position 8. Mark the duty performed (only one allowed).
Position 9. Give a short description of the duties performed. A more detailed description should
be inputted in corresponding time sheets.
Position 10. Use daily allowance according to the Table 1 based on duty performed.
Position 11. Input the date at least two weeks after the end of the task. The convention should be
submitted at least one week upon the end of the task.
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Fig. 3. Example of staff convention
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Please obtain stamps and signatures and put the scanned Convention in the corresponding project
dropbox folder. The convention is accompanied by corresponding scanned time sheets and
scanned proof of payment (bank statement) or co-financing (payment ballot from your
institution).
4.2. Time sheets
Time-sheets have to be attached to each staff convention.
The time-sheets must indicate
 the date of the service provided
 the number of hours worked on these dates
 the tasks performed (short description).
The time-sheets must be signed by the person concerned and countersigned by the person
responsible in the institution where this person is normally employed (rector/director or a person
with the legal right to sign documents instead rector/director).
The time sheets should be named according to the rules given below (Fig.4). The scanned time
sheets with all the signatures and stamps should be uploaded to the corresponding project
dropbox folder immediately upon completion.
Fig. 4. Time sheet file name
Time sheet file name example (Fig.4): Time_sheet KIT-M-1-03.12.2012-1
1. KIT – Short name of the institution i.e. UNI, BU, UNS, etc. (refer to short names given in
Table 2)
2. Duties preformed
M – Manager
R – Teacher/researcher
T – Technician
A – Administrative
O – Other
3. Number of timesheet over the Convention period (from 1 to 3 for three months)
4. Date of the corresponding Convention (see Fig.3. position 3)
5. Number of the corresponding Convention (see Fig.3. position 4)
Fig.5 shows an example of the time sheet. The following fields should be entered into the time
sheet:
Position 1. Project number – always 530577-TEMPUS-RS-TEMPUS-JPCR.
Position 2. Surname, name, full institution name and institutional position/title.
Position 3. Duty, the same as in corresponding Convention.
Position 4. Time sheet period (usually full month).
Position 5. Date of work on the task.
The task performer must be available to work for TEMPUS project on dates given in the time
sheet. TEMPUS forbids work during holidays and weekends so only working days/dates can be
used.
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Fig. 5. Time sheet example
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Position 6. Work amount in hours.
Please keep in mind that working day has 7,5 h. All the regular work at home institution plus
work on the IPROD project cannot surpass 7,5 h.
TEMPUS controllers will check institution website and if they determine that task performer had
lectures on the date entered in time sheet on position 6 (for instance 07.12.2012) from 09:00 h till
13:00 h they will conclude that the task performer could not work on that date for IPROD project
for 5 h. The same applies for meetings, consultation with students, work on other projects, etc.
Position 7. Number of Work Package in which the tasks/activities were performed.
Position 8. Description of the task/activities performed. Always refer to the activities from the
IPROD project proposal.
Position 9. Total number of working days devoted to IPROD project.
As two Conventions are made for a period of three months (TEMPUS reimbursement and cofinancing) the total time entered in those Conventions (position 7, Fig.2) must correspond to sum
of total working days on three time sheets.
Please obtain stamps and signatures and put the scanned Time sheets in the corresponding project
dropbox folder immediately upon completion.
4.4. Bank statement
An official bank statement for a transfer of funds for staff costs reimbursement is necessary as a
reliable evidence of payment of staff costs to recipient’s bank account.
Every Convention must be followed by a bank statement which proves the payment of costs
given in a Convention on a recipient’s bank account.
Payment of staff costs in cash is not permitted.
Bank statement file name is the same as Convention reference number with Bank_statement
prefix. For Convention reference number KIT-M-03.12.2012-1, the scanned bank statement file
name is Bank_statement KIT-M-03.12.2012-1.
Scanned bank statement which contains the proof of payment must be uploaded to the
corresponding project dropbox folder immediately upon completion of payment.
4.5. Institutional salary payslips
As every work performed on the IPROD project is partially co-financed and two Conventions are
issued for all the payments of staff costs (one for reimbursement from TEMPUS and one for cofinancing, see section 1.1) a proof of co-financing must be provided.
The institutional salary payslips or bank statements which prove the payment of regular salary of
task performer from his base institution are accepted as a proof of co-financing.
Every co-financing Convention must be followed by the institutional salary payslip/bank
statement which proves the payment of co-financing given in a Convention on a recipient’s bank
account. As payment of co-financing for staff costs is done quarterly (every three months), every
institutional salary payslip/bank statement is corresponding to one time sheet.
Scanned institutional salary payslip/bank statement file name is the same as Time sheet file name
with CF suffix. For Time_sheet KIT-M-1-03.12.2012-1 the scanned institutional salary
payslip/bank statement file name is Time_sheet KIT-M-1-03.12.2012-1 CF.
Scanned institutional salary payslip/bank statement which contains the proof of co-financing
payment must be uploaded to the corresponding project dropbox folder immediately upon
completion of co-financing Convention.
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4.6. Remarks
Before submission to institution accounting service supporting documents must be reviewed and
approved by local coordinator/administrative officer. As soon as the cost is incurred and
necessary supporting documents are provided to justify that costs, it is strongly recommended to
notify project administrative officer (A. Miltenovic) on email [email protected].
To summarise, the complete documentation of one payment for same category of duties
performed consists of:
 fully signed and stamped Convention with requested reimbursement from TEMPUS,
 fully signed and stamped Convention with co-financing amount,
 three time sheets for a period of above noted Conventions,
 bank statement which proves the payment of requested reimbursement from TEMPUS,
 institutional salary payslips/bank statements for the period of three months which provide
proof of staff costs co-financing.
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5. TRAVEL COSTS & COSTS OF STAY
Please refer to the Guidelines for the Use of the Grant (Tempus IV fifth call for proposals No.
EACEA/25/2011
http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/enguidelines_for_the_use_of_the_grant_tempus_iv_5th.pdf) and Frequently Asked Questions
(Tempus IV Projects selected under the Fifth Call for Proposals in the 2012 Selection Round http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/faqs-2012-5th-call-en-final-updatejanuary-2013-v2.pdf) for further info about this budget heading. Noted documents are the
integral part of the Management manual and must be correspondingly respected. Institutions
should consult their rectorates/management to check if some specific institution policies apply to
reimbursement of travel costs & costs of stay.
Based on coordinator decision N°: 001/12 from 16. October 2012, for the implementation of
project activities maximal gross allowance for cost of stay during staff mobility is according the
following table:
Table 3. Maximal gross allowance for cost of stay during staff mobility
Maximal gross allowance for Maximal gross allowance for
Length of stay
international mobility in €
national mobility in €
1 day
150
80
2 days
292
150
3 days
434
220
4 days
576
290
5 days
718
360
6 days
860
430
1 week
1.000
500
2 weeks
1.600
800
3 weeks
2.100
1.000
4 weeks
2.500
1.250
Each additional week
300
150
Where the stay falls in between the week durations indicated in the table, the upper limit will be
calculated as follows: The figure for the shorter duration is subtracted from the figure for the
longer duration. The resulting figure divided by 7 gives the daily allowance for each day beyond
the duration of the shorter stay.
Actual reimbursement of costs related to staff mobility should not exceed the given maximal
allowances and must follow the rules of institution which issues the staff travel order. The
reimbursement for mobility costs is not allowed for persons who are not employed at the
institution which issues the travel order.
During mobility, the financial allowance is approved to cover cost of stay and travel. All costs of
travel and stay during mobility are covered from the budget heading Travel costs & Costs of Stay
of Tempus IV project: „Improvement of Product Development Studies in Serbia and Bosnia and
Herzegovina” (IPROD), number: 530577 – 2012 – RS – TEMPUS – JPCR.
The full amount of gross allowance for national mobility is allowed only for mobility longer than
one day. For one day long mobility, the full amount of gross allowance for national mobility is
allowed only in case of all day long activities (conferences or seminars with all-day agenda), or
in the case of shorter coordination meetings when the distance to meeting locations is over 200
kilometres in one direction. Otherwise, the person has the right to half of the full amount of gross
allowance for national mobility.
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Costs of travel and health insurance, as well as the visa costs, are covered from the budget
heading Other costs of Tempus IV project: „Improvement of Product Development Studies in
Serbia and Bosnia and Herzegovina” (IPROD), number: 530577 – 2012 – RS – TEMPUS –
JPCR.
All other costs which are not in line with budget headings Travel costs & Costs of Stay and Other
costs will be considered as ineligible.
The cost of travel will be reimbursed according to door to door principle.
Based on coordinator decision N°: 002/12 from 16. October 2012, for the implementation of
project activities maximal gross allowance for cost of stay during student mobility is according
the following table:
Table 4. Maximal gross allowance for cost of stay during student mobility
Maximal gross allowance for Maximal gross allowance for
Length of stay
international mobility in €
national mobility in €
1 month
1.500
1.000
The calculation for costs for stays falling in between full months should be proportionate with the
monthly amount indicated above.
Actual reimbursement of costs related to mobility should not exceed the given maximal
allowances and must follow the rules of institution in which student is enrolled. The
reimbursement for mobility costs is not allowed for students who are not enrolled at the
institution which makes the reimbursement.
During mobility, the financial allowance is approved to cover cost of stay and travel. All costs of
travel and stay during mobility are covered from the budget heading Travel costs & Costs of Stay
of Tempus IV project: „Improvement of Product Development Studies in Serbia and Bosnia and
Herzegovina” (IPROD), number: 530577 – 2012 – RS – TEMPUS – JPCR.
Costs of travel and health insurance, as well as the visa costs, are covered from the budget
heading Other costs of Tempus IV project: „Improvement of Product Development Studies in
Serbia and Bosnia and Herzegovina” (IPROD), number: 530577 – 2012 – RS – TEMPUS –
JPCR.
All other costs which are not in line with budget headings Travel costs & Costs of Stay and Other
costs will be considered as ineligible.
The cost of travel will be reimbursed according to door to door principle.
Students must use public transport (plane bus, train, taxi). Students are reimbursed the actual
amount of travel costs to the submitted invoice / recipes (with a boarding pass included).Travel
costs for travel of students by car (private, company or hired) will not be reimbursed unless
authorised by project coordinator.
5.1. Individual mobility report
A duly filled in and signed individual mobility report (IMR) for each person which performed
mobility in the frame of project realisation must be attached to the corresponding project dropbox
folder, together with other supporting documents such as:
 copies of travel tickets, boarding passes, invoices and receipts;
 travel itinerary;
 travel order from beneficiary’s institution;
 bank statement which proves the payment of requested reimbursement from TEMPUS;
 bank statement which proves the mobility payment if mobility was co-financed.
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The aim of the supporting documentation is to demonstrate the actual cost of the travel and the
fact that the trip actually took place. When travel costs are shared, the supporting documentation
(invoice) for the group should be retained and each individual should keep a record of their share
of the hire costs in the Individual mobility report.
An example of completed IMR is given on Fig.7. The IMR template is located in the project
dropbox (root folder).
Position 1. Reference number
Fig. 6. Individual mobility report file name and reference number
The IMR file should be named the same as the IMR reference number (Fig.6). The scanned
signed Individual mobility report should be uploaded to the corresponding project dropbox folder
immediately upon completion.
Example of Ref. No. UNI-16.11.2012-2 (Fig.6)
1. Short institution name – refer to Table 2.
2. Date of mobility start
3. Number of IMR with the same base reference number – several persons from the same
institution performing the mobility with the same start date.
Position 2. Project number – always 530577-TEMPUS-RS-TEMPUS-JPCR
Position 3. Surname, name, gender, home institution and position at home institution
Position 4. Host institution. If more, please list them all.
Position 5. Please indicate what activities were performed during mobility. Please put the
number after the tick mark to order them according to their importance if more than one activity
were performed (Fig.8)
Position 6. Cost of stay. Cannot surpass values given in Table 3 and must be in line with
coordinator Decisions N°: 001/12 and N°: 002/12 from 16. October 2012.
Position 7. Actual travel costs based on door to door principle.
In the case of using public transport (plane bus, train, taxi, hired car, ...), project participants are
reimbursed the actual amount of travel costs to the submitted invoice/recipes (with a boarding
pass included).
Travel costs for travel of project participants by car (company or private) are reimbursed in
maximal gross amount of 0.22 €/km. The amount is reimbursed once, regardless of the number of
passengers in the vehicle.
The travel distance in case of car travel should be determined at www.viamichelin.com,
according to the Michelin recommended route.
Position 8. Sum of Cost of stay and Travel costs
Position 9. Please indicate the source of payment Tempus grant or co-financed (delete the excess
source of payment).
Position 10. Date of mobility start.
Position 11. Date of mobility end.
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Fig. 7. An example of completed IMR
Fig. 8. Ranking of activities performed during mobility
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Position 12. Duration of mobility in days.
Position 13. Give a brief description of activities performed during mobility.
Position 14. Input the date at least two weeks after the end of mobility. The IMR should be
submitted to institution accounting no later than three working days upon the finishing of
mobility.
Please sign and scan the IMR and upload it in the corresponding project dropbox folder
immidiattely upon the payment to recipient bank account.
5.2. Travel costs
Travel costs may be claimed only for journeys directly connected to specific and clearly
identifiable project-related activities. Reimbursement of travel costs is based on real costs,
independent of the means of travel chosen (rail, bus, taxi, plane, hire car); beneficiaries of
mobility are required to use the cheapest means of travel (e.g. Economy tickets for air travel and
to take advantage of reduced fares; where this is not the case a full explanation should be
provided). Travel costs are reimbursed based on supporting documentation. The aim of the
supporting documentation is to demonstrate the actual cost of the travel and the fact that the trip
actually took place.
The supporting documentation includes all proofs of actual travel expenses such as original travel
tickets and bills, boarding passes, car hire invoices, etc. The sum of all expenses from supporting
documentation must be equal to travel costs requested in IMR (Position 7, Fig. 7).
For every IMR, scanned copies of supporting documentation must be uploaded to a
corresponding dropbox folder immediately upon the payment of costs to recipient bank account.
All the documents must be merged into the single PDF file.
Supporting documentation file name is the same as IMR file name with acc suffix. For IMR file
name IMR UNI-16.11.2012-2 the scanned supporting documentation file name is IMR UNI16.11.2012-2 acc.
5.3. Travel order
Every IMR must be followed by a travel order for the mobility which legally proves that mobility
took place as it is signed by a responsible person. Travel order consist travel details such as dates,
times and reasons for travel as well as the budget of the mobility.
Scanned travel order must be uploaded to the corresponding project dropbox folder immediately
upon completion of payment of costs related to mobility.
Travel order file name is the same as IMR reference number with Travel_order prefix. For IMR
reference number UNI-16.11.2012-2 the scanned bank statement file name is Travel_order UNI16.11.2012-2.
5.4. Travel itinerary
Every IMR must be followed by a travel itinerary which gives the travel directions and usage of
travel means. The Travel itinerary template is given in project dropbox.
Signed travel itinerary should be scanned and uploaded to the corresponding project dropbox
folder immediately upon completion of payment of costs related to mobility.
Travel itinerary file name is the same as IMR reference number with Travel_itinerary prefix. For
IMR reference number UNI-16.11.2012-2 the scanned bank statement file name is
Travel_itinerary UNI-16.11.2012-2.
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5.5. Bank statement
An official bank statement for a transfer of funds for costs of stay & travel costs reimbursement
is necessary as a reliable evidence of payment of noted costs to recipient’s bank account.
Every IMR must be followed by a bank statement which proves the payment of costs given in the
IMR on a recipient’s bank account. The bank statement is necessary for reimbursement of noted
costs from TEMPUS as well as for co-financing of costs of stay & travel costs.
Payment of costs of stay & travel costs in cash is not permitted.
Bank statement file name is the same as IMR reference number with Bank_statement prefix. For
IMR reference number UNI-16.11.2012-2 the scanned bank statement file name is
Bank_statement UNI-16.11.2012-2.
Scanned bank statement which contains the proof of payment must be uploaded to the
corresponding project dropbox folder immediately upon completion of payment.
5.6. Remarks
Before submission to institution accounting service all the requested documents must be
reviewed and approved by local coordinator/administrative officer. As soon as the cost is
incurred and necessary supporting documents are provided to justify that costs, it is strongly
recommended to notify project administrative officer (A. Miltenovic) on email
[email protected].
To summarise, the complete documentation of one mobility performed during realisation of
IPROD project consists of:
 signed and completed IMR;
 supporting documentation consisting copies of travel tickets, boarding passes, invoices
and receipts;
 travel order from beneficiary’s institution;
 travel Itinerary;
 bank statement which proves the payment of requested reimbursement from TEMPUS;
 bank statement which proves the mobility payment if mobility was co-financed.
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6. EQUPEMENT COSTS
Please refer to the Guidelines for the Use of the Grant (Tempus IV fifth call for proposals No.
EACEA/25/2011
http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/enguidelines_for_the_use_of_the_grant_tempus_iv_5th.pdf) and Frequently Asked Questions
(Tempus IV Projects selected under the Fifth Call for Proposals in the 2012 Selection Round http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/faqs-2012-5th-call-en-final-updatejanuary-2013-v2.pdf) for further info about this budget heading. Noted documents are the
integral part of the Management manual and must be correspondingly respected. Institutions
should consult their rectorates/management to check if some specific institution policies apply to
reimbursement of costs related to purchasing of equipment.
The purchasing of equipment must be in line with IPROD project proposal. If a change in
purchasing plan is necessary, contact persons from partner Universities musk ask for EACEA
permission through the project coordinator. Only equipment considered eligible for TEMPUS
projects can be requested to be included in the purchasing plan defined in project proposal.
Taxes, duties and charges (such as customs and import duties) are considered ineligible for the
Tempus projects. Within the framework of a Tempus project all equipment purchased and the
provision of services in the Partner Countries must be exempt from taxes (including VAT),
duties and charges, as a Common Framework agreement has been signed between the European
Commission and the Partner Countries involved into project realisation.
The purchased equipment must be recorded in the inventory of the university/ies where it is
installed. This university which made the payment from his share of the Grant is the sole owner
of the equipment.
Equipment which is not eligible under the Tempus grant and not listed in the purchasing plan
from the project proposal cannot be co-financed. In these cases other sources of funding must be
found.
Supporting documents which are proving the equipment purchasing or co-financing are:
 invoice for purchased/co-financed equipment;
 three quotations from three different firms;
 documentation on the tendering procedure if the equipment costs are larger than 25.000
EUR
 the certificate of tax exclamation issued by government tax office;
 bank statement which proves the payment of equipment.
Every equipment purchase has its reference number based on Invoice date. The example
reference number is given on Fig.9.
Fig. 9. Example of equipment purchase reference number
The beneficiaries may not split the purchase of equipment into smaller contracts with individual
amounts lower than the EUR 25 000 threshold.
Please note that order forms, pro-forma invoices, quotations or estimates are not considered as
proof of expenditure.
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The scanned copies of documents necessary as proof of equipment expenditure must be uploaded
to the corresponding project dropbox folder immediately upon completion of payment. The file
names are derived from equipment purchase reference number shown on Fig.9.
Example of Ref. No. E-UNI-16.11.2012 (Fig.9)
1. Short institution name – refer to Table 2.
2. Date of invoice
Scanned Invoice file name is the same as equipment reference number with Invoice prefix. For
equipment reference number E-UNI-16.11.2012 the scanned Invoice file name is Invoice E-UNI16.11.2012.
Scanned Quotations file name are the same as equipment reference number with Quotation prefix
and suffix which designate the number of quotation document (from 1 to 3). For equipment
reference number E-UNI-16.11.2012 the scanned second Quotation file name is Quotation EUNI-16.11.2012-2.
Scanned Tax Certificate file name is the same as equipment reference number with Certificate
prefix. For equipment reference number E-UNI-16.11.2012 the scanned Certificate file name is
Certificate E-UNI-16.11.2012.
Documentation on the tendering procedure should be uploaded as a single PDF file with
Tender_documentation prefix. For equipment reference number E-UNI-16.11.2012 the tendering
documentation PDF file name is Tender_documentation E-UNI-16.11.2012.
Scanned bank statement file name is the same as equipment reference number with
Bank_statement prefix. For equipment reference number E-UNI-16.11.2012 the scanned bank
statement file name is Bank_statement E-UNI-16.11.2012.
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7. PRINTING AND PUBLISHING COSTS
Please refer to the Guidelines for the Use of the Grant (Tempus IV fifth call for proposals No.
EACEA/25/2011
http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/enguidelines_for_the_use_of_the_grant_tempus_iv_5th.pdf) and Frequently Asked Questions
(Tempus IV Projects selected under the Fifth Call for Proposals in the 2012 Selection Round http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/faqs-2012-5th-call-en-final-updatejanuary-2013-v2.pdf) for further info about this budget heading. Noted documents are the
integral part of the Management manual and must be correspondingly respected. Institutions
should consult their rectorates/management to check if some specific institution policies apply to
reimbursement of costs related to printing and publishing.
The printing and publishing costs must be in line with IPROD project proposal. If a major change
in printing and publishing plan is necessary, contact persons from partner Universities musk ask
for coordinator permission.
The printing and publishing costs not listed in the project proposal cannot be co-financed. In
these cases other sources of funding must be found.
Supporting documents which are proving the printing and publishing costs or co-financing are:
 invoice for purchased/co-financed printing and publishing;
 three quotations from three different firms;
 documentation on the tendering procedure if the costs are larger than 25.000 EUR;
 bank statement which proves the payment of printing and publishing.
Every printing and publishing document has its reference number based on Invoice date. The
example reference number is given on Fig.10.
Please note that order forms, pro-forma invoices, quotations or estimates are not considered as
proof of expenditure.
The scanned copies of documents necessary as proof of printing and publishing expenditure must
be uploaded to the corresponding project dropbox folder immediately upon completion of
payment. The file names are derived from printing and publishing reference number shown on
Fig.10.
Fig. 10. Example of printing and publishing reference number
Example of Ref. No. P-UNI-16.11.2012 (Fig. 10)
1. Short institution name – refer to Table 2.
2. Date of invoice
Scanned Invoice file name is the same as printing and publishing reference number with Invoice
prefix. For printing and publishing reference number P-UNI-16.11.2012 the scanned Invoice file
name is Invoice P-UNI-16.11.2012.
Scanned Quotations file name are the same as printing and publishing reference number with
Quotation prefix and suffix which designate the number of quotation document (from 1 to 3). For
printing and publishing reference number P-UNI-16.11.2012 the scanned second Quotation file
name is Quotation P-UNI-16.11.2012-2.
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Documentation on the tendering procedure should be uploaded as a single PDF file with
Tender_documentation prefix. For printing and publishing reference number P-UNI-16.11.2012
the tendering documentation PDF file name is Tender_documentation P-UNI-16.11.2012.
Scanned bank statement file name is the same as printing and publishing reference number with
Bank_statement prefix. For printing and publishing reference number P-UNI-16.11.2012 the
scanned bank statement file name is Bank_statement P-UNI-16.11.2012.
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8. OTHER COSTS
Please refer to the Guidelines for the Use of the Grant (Tempus IV fifth call for proposals No.
EACEA/25/2011
http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/enguidelines_for_the_use_of_the_grant_tempus_iv_5th.pdf) and Frequently Asked Questions
(Tempus IV Projects selected under the Fifth Call for Proposals in the 2012 Selection Round http://eacea.ec.europa.eu/tempus/beneficiaries/tempus4_2012/faqs-2012-5th-call-en-final-updatejanuary-2013-v2.pdf) for further info about this budget heading. Noted documents are the
integral part of the Management manual and must be correspondingly respected. Institutions
should consult their rectorates/management to check if some specific institution policies apply to
reimbursement of costs categorised as Other costs.
The expenditures under the category Other costs must be in line with IPROD project proposal. If
a major change in budget heading plan is necessary, contact persons from partner Universities
musk ask for coordinator permission.
The Other costs not listed in the project proposal cannot be co-financed. In these cases other
sources of funding must be found.
Supporting documents which are proving the expenditure in budget heading Other costs or cofinancing are:
 invoice for obtained/co-financed services;
 three quotations from three different firms;
 subcontract with the supplier of the services obtained/co-financed;
 documentation on the tendering procedure if the costs are larger than 25.000 EUR;
 bank statement which proves the payment in this budget heading.
Every document related to this budget heading has its reference number based on Invoice date.
The example reference number is given on Fig.11.
Please note that order forms, pro-forma invoices, quotations or estimates are not considered as
proof of expenditure.
The scanned copies of documents necessary as proof of expenditure under the budget heading
Other costs must be uploaded to the corresponding project dropbox folder immediately upon
completion of payment. The file names are derived from other costs reference number shown on
Fig.11.
Fig. 11. Example of Other costs reference number
Example of Ref. No. O-UNI-16.11.2012 (Fig.11)
1. Short institution name – refer to Table 2.
2. Date of invoice
Scanned Invoice file name is the same as Other costs reference number with Invoice prefix. For
Other costs reference number O-UNI-16.11.2012 the scanned Invoice file name is Invoice OUNI-16.11.2012.
Scanned Quotations file name are the same as Other costs reference number with Quotation
prefix and suffix which designate the number of quotation document (from 1 to 3). For Other
costs reference number O-UNI-16.11.2012 the scanned second Quotation file name is Quotation
O-UNI-16.11.2012-2.
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Scanned subcontract should be uploaded as a single PDF file with Subcontract prefix. For Other
costs reference number O-UNI-16.11.2012 the subcontract PDF file name is Subcontract O-UNI16.11.2012.
Documentation on the tendering procedure should be uploaded as a single PDF file with
Tender_documentation prefix. For Other costs reference number O-UNI-16.11.2012 the
tendering documentation PDF file name is Tender_documentation O-UNI-16.11.2012.
Scanned bank statement file name is the same as Other costs reference number with
Bank_statement prefix. For Other costs reference number O-UNI-16.11.2012 the scanned bank
statement file name is Bank_statement O-UNI-16.11.2012.
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9. TENDERING PROCEDURE
During the tendering procedures within this project (applied only to WBC universities),
following rules have to be obeyed:
 All procurements must be in accordance with the rules defined in the Grant Agreement,
concluded between the EACEA and the Project Coordinator.
 All procurements must be realized in a transparent way, and the goods and services with
cost-quality ration best must have the priority.
Depending on the total value of procurement envisaged in the project, following principle must
be followed:
 If the value of the total procurement in the project is lower than 25 000 Euros, it is
advisable that the procurement should be realized on the basis of three quotations.
 When the procurement value is 25 000 Euros or more, it is necessary to collect at least
three different quotations from potential providers. Very rarely, in cases when purchase of
equipment is planned and there are not enough potential suppliers, it is allowed to realize
procurement with less than three quotations, which must be previously approved by the
EACEA.
 Procurement of equipment in the project cannot be split in order to avoid collecting at
least quotations and it is necessary to consolidate them at the level of project with the aim
of more efficient usage of project resources. Potential splitting of procurement within the
project must be previously approved by EACEA.
 The project coordinator is responsible for keeping and archiving the documentation on
realized procurement.
In order to avoid any complication that may arise while transferring the equipment, every
institution pays directly the cost of equipment to the supplier from their own account, provided of
course that the project coordinator has previously transferred the funds to that institution.
Institution, for which equipment procurement was realized within the project, is obligated to file
it in the official documentation and to catalogue it regularly.
Every institution must clearly document the tendering procedure and retain the documentation in
particular for audit purposes in accordance with Article II.19 of Grant Agreement.
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