GUIDE FOR SUBMISSION

I.

PREPARATION OF THE PROPOSAL QUESTIONNAIRE ON COMPLETENESS OF PROPOSAL

II.

SECTION A - INFORMATION ON THE III. APPLICANT LEAD ORGANISATION AND THE PARTNER ORGANISATION(S) IV. SECTION B - EVIDENCE OF ELIGIBILITY AND SELECTION SECTION C - DESCRIPTION OF THE PROJECT AND EXPECTED RESULTS SECTION D - ESTIMATED BUDGET / FINANCIAL GUIDELINES

V.

VI.

VII. EVALUATION GUIDELINES

NB: DO NOT SUBMIT THE PRESENT GUIDE FOR SUBMISSION WITH THE PROPOSAL

I. Preparation of the proposal

TABLE OF CONTENTS
Preparation of the Proposal ..................................................................................................................... 3 Documents needed to prepare the proposal ..................................................................... 3 Language and format......................................................................................................... 3 Structure of the proposal ................................................................................................... 3 Equal opportunity............................................................................................................... 3 II. Questionnaire on Completeness of Proposal........................................................................................ 4 III. Section A - Information on the Applicant Lead Organisation and the Partner Organisation(s)...... 6 III.1. * Lead organisation............................................................................................................ 6 III.2. ** Partner organisation....................................................................................................... 7 III.3. *** Co-financing third party ................................................................................................ 7 III.4. Subcontractors................................................................................................................... 7 III.5. Instructions on How to Fill in The Administrative Forms.................................................... 8 IV. Section B - Evidence of Eligibility and selection ................................................................................. 11 IV.1. Official Proof Of The Organisation's Legal Status ........................................................... 11 IV.2. Financial Identification Form............................................................................................ 12 IV.3. Standard Form Concerning The Exclusion Criteria ......................................................... 12 IV.4. Financial Capacity To Complete The Proposed Action................................................... 12 IV.5. External Audit Report....................................................................................................... 12 IV.6. Operational Capacity To Complete The Proposed Action............................................... 13 V. Section C - Description of the Project and Expected Results........................................................... 14 V.1. Objectives (maximum 1 page) ......................................................................................... 14 V.2. Justification (maximum 3 pages) ..................................................................................... 14 V.3. Detailed description of activities (maximum 9 pages) .................................................... 14 V.4. Methodology (maximum 4 pages) .................................................................................. 14 V.5. Duration and plan of action.............................................................................................. 15 V.6. Estimated impact on target groups (maximum 2 pages)................................................ 15 V.7. Publications and other outputs (maximum 1 page) ......................................................... 15 V.8. Multiplier effects (maximum 1 page)................................................................................ 15 V.9. Sustainability (maximum 3 pages)................................................................................... 15 VI. Section D - Estimated Budget / Financial Guidelines......................................................................... 16 VI.1. Specific Information for Projects Performed by More than One Beneficiary ................... 16 VI.2. General Rules .................................................................................................................. 17 VI.3. What costs are Eligible? .................................................................................................. 17 VI.4. Eligible Direct Costs:........................................................................................................ 18 VI.5. Eligible Indirect Costs (Administrative Costs).................................................................. 18 VI.6. Non Eligible Costs ........................................................................................................... 19 VI.7. How to fill in form B/1 Individual Expenditure Sheet........................................................ 20 VI.8. How to fill in form B/1.1a Internal Staff Costs .................................................................. 20 VI.9. How To Fill In Form B/1.1b Working Days ...................................................................... 22 VI.10. How To Fill In Form B/1.2a Travel And Subsistance Costs ............................................ 23 VI.11. How To Fill In Form B/1.2b Equipment............................................................................ 25 VI.12. How To Fill In Form B/1.2c Consumables ....................................................................... 27 VI.13. How To Fill In Form B/1.2d Miscellaneous ...................................................................... 28 VI.14. How To Fill In Form B/1.3 Services subcontracted ......................................................... 29 VI.15. Form B/2 - Financing Plan Summary Sheet .................................................................... 30 VI.16. Contributions in-kind ........................................................................................................ 30 VII. Evaluation Guidelines ............................................................................................................................. 32 VII.1. 1. Evaluation and Selection of Applicants and Projects/Actions ..................................... 32 VII.2. 2. Decision of the Contracting Authority .......................................................................... 32 VII.3. 3. Post Information and Complaints ................................................................................ 33 I.1. i.2. i.3. i.4. I.

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I. Preparation of the proposal

I.

PREPARATION OF THE PROPOSAL

The present document provides guidance on how to complete and submit your proposal. I.1. DOCUMENTS NEEDED TO PREPARE THE PROPOSAL

Before sending the proposal, please read carefully the specifications of the call for proposals and the draft grant agreement. I.2. i) ii) LANGUAGE AND FORMAT

The proposal may be submitted in any of the official languages of the European Union. The specific submission set available for this call must be used for the application. It can be downloaded from the Europa web site at either of the following addresses: http://ec.europa.eu/enterprise/funding/index.htm http://ec.europa.eu/enterprise/newsroom/cf/newsbytheme.cfm?displayType=fo&fosubType=p& lang=en The submission set may also be requested from the address indicated in section 9 of the call for proposals

iii) iv)

The proposal must be submitted in paper format. One original and two copies of the proposal must be placed inside an envelope, which is then placed inside a second envelope. The address of the authorising department of the Commission must be indicated on this second envelope together with the number and title of this call for proposal. Also the envelope must bear the following note: Not to be opened by the internal mail department. If selfadhesive envelopes are used, they must be sealed with adhesive tape and the sender must sign across this tape. I.3. STRUCTURE OF THE PROPOSAL

The proposal shall consist of a questionnaire on the completeness of the proposal and four different sections, as follows: Cover page Section A Section B Section C Section D Questionnaire on completeness of proposal Information on the applicant lead organisation and the partner organisation(s) Evidence of eligibility and capacities Description of the project Estimated budget

All parts must be completed and submitted at the same time. Proposals should be correctly assembled, with the five different parts clearly separated from one another, with a cover page indicating the different enclosures and numbered pages. If any document is missing, this should be clearly mentioned and justified. I.4. EQUAL OPPORTUNITY

The European Union has the task to promote equality between women and men and shall aim in all its activities to eliminate gender inequalities (articles 2 and 3 of the EC Treaty). In this context, women are particularly encouraged to be involved in proposal submission.

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II. Questionnaire on completeness of proposal

II. QUESTIONNAIRE ON COMPLETENESS OF PROPOSAL

Please fill in the following questionnaire that will help you presenting a complete proposal. Be careful to be as precise as possible as incomplete proposals run the risk of being ineligible.
TIME TABLE
Yes/No My proposal respects the scheduled start-up date : My proposal respects the maximum duration of the action Start-up date of proposal: Duration of the action: Answer

FINANCING
My budgetary proposal respects the maximum EU co-financing rate in % My budgetary proposal respects the maximum EU co-financing ceiling in I have duly filled in the budgetary form B/2 providing the sources of co-financing I have duly filled in the budgetary form B/1 for all costs I have duly filled in the budgetary form B/1a for staff costs I have duly filled in the budgetary form B/1.3 for subcontracting costs I have provided a cofinancing statement of each party co-financing to the operation in their original form My proposed EU co-financing rate in% is: My proposed EU co-financing in is:

My co-financing amounts to in :

My costs amount to in :

My costs relating to staff amount to in : My costs relating to subcontracting amount to in : My co-financing partners are: They co-finance the following amounts:

ELIGIBILITY
My proposal respects the geographical eligibility My proposal respects the legal status criteria stated in 5.1 of the call My proposal covers legal persons only Neither I nor my partners are in any of the exclusion situations (art. 93/94 FR) I (and my partners) have filled in forms A/1, A/3 and A/4 and signed them My proposal corresponds to the definition of the target organisation (in accordance with section 5 of the call for proposals) My proposal is signed, dated and complete, using the standard submission set I have provided the Form D. Exclusion Criteria Form in its original form for each partner I have provided these forms for each partner in their original form My organisation is/my partner organisations are: (explain how they correspond to the target organisation) Partners of my proposal are legally established in the following countries: My proposal involves the following number of partners (potential future cobeneficiaries): ?

I have checked that my proposal includes all forms required

I. Preparation of the proposal

My proposal is strictly nonprofit-making and its immediate objective is noncommercial.

SELECTION
I (and my partners) have the required economic and financial capacity I (and partners) have the required operational capacity I have provided the form A/3, A/4, A/5 and the annual accounts for the following partners: I have included CVs and professional references for the following partners:

I hereby confirm that I have checked the eligibility of my proposal and duly filled in the above answers regarding my proposal.

Date:

Signature:

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III. Section A Information on the applicant lead organisation and the partner organisation(s)

III. SECTION A - INFORMATION ON THE APPLICANT LEAD ORGANISATION AND THE PARTNER ORGANISATION(S)

Section A Information on the applicant lead organisation and the partner organisation(s) of the proposal consist of: 0. Information on the proposal mandatory for organisation* administrative mandatory for organisation* mandatory for organisation* the applicant lead

1.

Form A/1: overview

Proposal

the

applicant

lead

2.

Form A/2: Proposal summary

the

applicant

lead

3.

Form A/3: Lead organisation (co-ordinator) profile

mandatory for the applicant lead organisation*. This form includes the cofinancing statement to be filled in by partner organisation(s)** in case of a consortium application. This form includes the co-financing statement mandatory only for private entities only to filled in by any co-financing third party***, who is not a partner of the consortium

4.

Form A/4: Partner profile

5. 6.

Form A/5: Financial statement form Form C : Co-financing statement form

These forms can be found in the Proposal Submission Set as part of this set of call for proposals documents. Proposals shall be typed, not handwritten. The call for proposal sets out the possibilities and requirements in terms of the number of potential beneficiaries of the grant covered by this call. Please note that only entities which comply with the provisions set out in section 5 of the call for proposals are eligible to participate in this call.

III.1.

* LEAD ORGANISATION

In case of a mono-beneficiary grant, the lead organisation is the sole entity to fill in the forms, and in case of award will be the sole beneficiary of the grant and the sole responsible for its proper execution. In case of a multi-beneficiaries grant, the lead organisation is the coordinator of a consortium established between several legal entities. The lead organisation has the full responsibility for ensuring that the action is implemented in accordance with the agreement. It will be the intermediary for all communication between the co-beneficiaries and the Commission and responsible for supplying all documents and information to the Commission. The partners of a consortium shall agree upon appropriate arrangements between themselves for the proper performance of the action. In particular shall they agree on joint and several responsibility for any amount due to the Commission by anyone of them. To this purpose a power of attorney must be

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III. Section A Information on the applicant lead organisation and the partner organisation(s)

conferred to the appointed co-ordinator, and the arrangements between beneficiaries should be specific with regard to the financial reporting. Please refer to article I.3.1 of the grant agreement for further details to this regard. The lead organisation will have to complete and sign forms A/1, A/2, A/3 and A/5 (if applicable) and submitted with annexes. It will also have to fill in and sign the Exclusion Criteria form (Form D), which is to be submitted under section B.

III.2.

** PARTNER ORGANISATION

If provided for in the call for proposals, applicants may act in consortium with partner organisations. Each partner entity will be considered as co-beneficiary and shall submit the forms A/4 and A/5 (if applicable) including annexes. The partner(s) will also have to sign the Exclusion Criteria form (Form D), which is to be submitted under section B. Partners participate in the project, for which their costs are borne and to which they contribute financially. They shall forward to the lead organisation the data needed to draw up the report, financial statements and other documents provided for in the grant agreement. They shall immediately inform the lead organisation of any event liable to substantially affect or delay the implementation of the action. Please refer to article I.3.2 for further details. III.3. *** CO-FINANCING THIRD PARTY

A co-financing third party is an entity, who brings financing to the project by way of direct monetary contribution, contribution in-kind (e.g. voluntary work), but who does not in any other way participate in the project. Such co-financing third parties will have to complete and sign the form C (co-financing statement)

III.4.

SUBCONTRACTORS

A limited part of the project may be subcontracted. However, the lead organisation (and it partners of the consortium if applicable) is solely responsible for the project management or organisation. This part of the project can never be entirely outsourced. Subcontractors cannot be considered as "partners". Subcontractors are service providers to the lead organisation or the partner(s) who fully fund their activity. Their costs shall be borne by the lead organisation or partner(s). Subcontractors will in principle not contribute financially to the project. If an activity is subcontracted, this must be clearly specified in the description of the project by indicating the way this will be done (e.g. call for tender). See also Section D (chapter VI) for further details on subcontracting.

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III. Section A Information on the applicant lead organisation and the partner organisation(s)

III.5.

INSTRUCTIONS ON HOW TO FILL IN THE ADMINISTRATIVE FORMS

In order to assist you in filling in the administrative forms, the following items refer to the superscript numbers indicated in the proposal submission forms (A/1 to A/5). INFORMATION ON THE PROPOSAL

1. Proposal project acronym Use a clear, self explanatory title, providing guidance as to the content of the project, preferably expressed in one or two words. * * * * FORM A/1

2. Contact person for the proposal (coordinator in case of multiple beneficiaries) Indicate the name of the lead organisation as it appears in Form A/3. The person indicated as "contact person" will be the unique contact point for the Commission all along the evaluation of the proposal and, in case of award, along the implementation of the project. If there be any change in your contact details at any moment, please communicate immediately your new contact details to the Commission. 3. P. O. Box If applicable, indicate number of Post Office Box for mail delivery. 4. Post Code If applicable, enter numerical (alphanumeric for United Kingdom and The Netherlands) post code without being prefixed by the country identifier, e.g. 1000 and not B-1000 or SW1H 9AS and not UK-SW1H 9AS. 5. Cedex If applicable, indicate Cedex for mail delivery. 6. Telephone n and Fax n Please indicate telephone and fax numbers in the following format, for example (a European Commission telephone number in Brussels, Belgium): (32-2) 2991111 (32 being the country code number; 2 the area code number for international calls; 2991111 the subscriber's number). 7. Planned start date Remember that the project cannot start until the contract has been signed, which could be 2 to 3 months after the deadline for submission. If the call requires a fixed start date, this must be respected. * * * * FORM A/3, FORM A/4 AND FORM C

8. Organisation Legal Name If applicable, name under which the organisation is registered in the official trade registers or any other official register. 9. Organisation short Name Acronym of the lead organisation in the applicants language.

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III. Section A Information on the applicant lead organisation and the partner organisation(s)

10. Legal Status Please use one of the following codes: GOV: INO: Governmental (local, regional or national public or governmental organisations e.g. libraries, hospitals, schools); International Organisation (i.e. an international public sector organisation set up by intergovernmental agreements, and specialised agencies set up by such organisations.); Joint Research Centre (i.e. the Joint Research Centre of the European Commission); Public Commercial Organisation (i.e. commercial organisation established and/or owned by a public authority); Private Commercial Organisation including Consultant (i.e. any commercial organisations owned by individuals either directly or by shares). Please indicate, in such case, the type of organisation (e.g.: SA, LTD, GmbH, independent person); European Economic Interest Group; Private Organisation, Non Profit (i.e. any privately owned non profit organisation).

JRC: PUC: PRC:

EEI: PNP:

11. Business Area (NACE) Indicate the principal activity of your organisation, or, in the case of a larger organisation, of the executive division of your organisation making the proposal. 12. Financial Statement Form/ Total yearly revenues or resources For companies (form A/5)

Information from the most recent accounting year should be used. The figures should be given for the organisation as a whole and not just for the subsidiary company or the department carrying out the work. Data has to be introduced only in the yellow cells. All other cells are automatically filled and protected (they cannot be edited). The organisation legal name should correspond to the name(s) indicated in forms A/3 and A/4. Others (NGOs; public bodies; )

Please provide the Commission with the total yearly revenues/resources (forms A/3-A/4). 13. Number of employees This part should be filled in by all participants. The figures shall comprise the legal organisation as a whole - not only for the department carrying out the work. Please indicate the number of full-time equivalent employees. (The contribution of part-time staff should be accounted as the equivalent number of full-time staff).

14. Independence An organisation is independent if less than 25% of the capital or the voting rights is owned by one enterprise or jointly by several enterprises falling outside the definition of an SME (except public investment corporations, venture capital companies and institutional investors, provided no control is exercised either individually or jointly). Independently of the ownership of capital or voting rights, please specify if any public authority supervises the organisation. An SME (small and medium-sized enterprise) is defined as an entity that has less than 250 full time equivalent employees, has an annual turnover not exceeding EUR 50 million, or an annual balance sheet total not exceeding EUR 43 million, and is not controlled by 25% or more by a company which is not an SME (source: Commission recommendation 2003/361/EC by 6 May 2003, OJEC L 120, 20/05/2003).

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III. Section A Information on the applicant lead organisation and the partner organisation(s)

If the organisation is not independent, please provide the legal name(s) of the organisation(s) which own(s) 25 % or more of the organisation or the name(s) of the public authority supervising the organisation.

15. Information concerning participation and involvement Indicate here the amount of funding in Euro with which the entity intends to co-finance the action. Make certain that the total of the amounts indicated in Forms A/3, A/4 and C total the exact amount as indicated in Form B/2 under the headings "Co-financing by the applicant" (lead organisation + partners) and "other co-financers" (not partners). Indicate whether the co-financing will take the form of "own resources", "monetary contribution", "contribution in kind", or other.

16. Grant applications submitted (or due to be submitted) to European institutions or agencies in the current year Public officials paid directly from central government or local government budgets. This part aims to guarantee compliance with the principle of sound financial management and check the absence of a double burden on Member States taxpayers. For further information on their legal framework see the Consolidated versions of the Financial Regulation and of the Implementing Rules applicable to the general budget of the European Communities (in particular articles 111 FR and 172a 173 IR). These issues are ruled by articles II.14.2 of the grant agreements (annex E).

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IV. Section B Evidence of eligibility and capacities

IV. SECTION B - EVIDENCE OF ELIGIBILITY AND SELECTION

Section B of the proposal will be made up of the following documents, where applicable. 1. 2. 3. 4. 5. 6. Official proof of the organisation's legal status Financial identification form Standard Form concerning the Exclusion criteria Evidence in relation to the financial capacity to complete the proposed action External audit report Evidence in relation to the operational capacity to complete the proposed action

These documents have to be submitted at the same time as Sections A, C and D of the proposal, in one original and two copies. IV.1. OFFICIAL PROOF OF THE ORGANISATION'S LEGAL STATUS

Applicants (and partner organisations, if any) shall include in the proposal the Legal Entity form. A specific form for each Member State is available at the following internet page: http://ec.europa.eu/budget/execution/legal_entities_en.htm For public entities, the Legal Entity Form(s) shall be duly filled in, signed and accompanied by the relevant evidence: i) a copy of the resolution, law, decree or decision establishing the entity in question. As an alternative, any other official document attesting to the establishment of the entity by the national authorities may be submitted. an official VAT document if applicable.

ii)

For private entities, the Legal Entity Form(s) shall be duly filled in, signed and accompanied by the relevant evidence: i) ii) a copy of the vat registration document if applicable and if the vat number does not appear on the official document referred to at ii) below a copy of some official document (official gazette, company register etc.) showing the name of the legal entity, the address of the head office and the registration number given to it by the national authorities.

For individuals, the Legal Entity Form(s) shall be duly filled in, signed and accompanied by the relevant evidence: i) ii) a legible photocopy of the identity card or passport an official VAT document if applicable.

If the applicant(s) is or has been in receipt of any EU funds from the Commission within 12 months from the launch of this grant procedure, these documents are not necessary. However a reference must be made to the inherent contract agreement and the Commission services, which awarded the financing, and a statement that no modifications have taken place included in the proposal.

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IV. Section B Evidence of eligibility and capacities

IV.2.

FINANCIAL IDENTIFICATION FORM

The financial identification form must be duly filled in by the applicant lead organisation only. The lead organisation will be receiving the payment(s) in case of award. In case of a multi-beneficiary grant agreement, the lead organisation will be responsible for distributing payments to the co-beneficiaries. The form can be downloaded from the following website: http://ec.europa.eu/budget/execution/ftiers_en.htm, It must be duly filled in and signed, and if applicable be accompanied by the relevant bank statement.

IV.3.

STANDARD FORM CONCERNING THE EXCLUSION CRITERIA

This form is included in the Submission Set as Form D. The applicant lead organisation as well as any partner organisation shall provide this form duly filled in and signed. IV.4. FINANCIAL CAPACITY TO COMPLETE THE PROPOSED ACTION

Applicants must show stable and sufficient sources of funding to ensure the continuity of their organisation throughout the project and, if necessary, to play a part in financing it. On top of filling in the forms : A/3 (lead organisation), A/4 (partner(s)), and A/5 (all private entities), the applicants (both lead organisation and partner(s)) are requested to submit : their annual accounts (i.e. profit and loss account; balance sheet, financial statement relating to cash-flow) for the last financial year. alternatively, in case the above information can not be fully provided, other information may be provided (tax authorities statements, banks opinions, financing plans, constitution financial statements, provisional accounts, shareholders or mother company guarantee or comfort letters, ). As a mitigating measure to insufficient economic and financial capacity, a beneficiary may voluntarily propose a guarantee equivalent to all or part of the grant being sought. Other mitigating measures may also be proposed such as a State guarantee, a third party guarantee (shareholders, administrators, mother company,) or a rescheduling of the payment scheme for the action (including a reduction of the pre-financing). Public bodies and international organisations referred to in Article 43 of the Commission Regulation (EC, Euratom) n 2342/2002, are not requested to submit any proof in relation to their financial capacity. In the case of an action involving several beneficiaries, the financial capacity of the group as a whole will be verified, and proof must therefore be submitted for all partners of a consortium.

IV.5.

EXTERNAL AUDIT REPORT

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IV. Section B Evidence of eligibility and capacities

For actions where the cost to be financed exceeds 500.000 and for operating grants of over 100.000, the application shall be accompanied by: an external audit report produced by an approved auditor. This report shall certify the accounts for the last year available and provide the possibility for an assessment of the financial viability of the applicant. The report must state the opinion of the auditor and must be qualified. Those thresholds shall apply to each partner in the case of a consortium. When the call aims at the conclusion of a framework partnership agreement, the audit covering the last two financial years available must be produced before the framework agreement is concluded. Public bodies and international organisations as referred to in article 43 of the Financial Regulation are exempt from this obligation. When provided for in the text of the call for proposals, the obligation of audit may be waived for secondary and higher education establishments and beneficiaries who have accepted joint and several liabilities in the case of agreements with a number of beneficiaries

IV.6.

OPERATIONAL CAPACITY TO COMPLETE THE PROPOSED ACTION

Applicants must show they have the operational (technical and management) capacity to complete the operation to be supported and must demonstrate their capacity to manage scale activity corresponding to the size of the project for which the grant is requested. In particular, the team responsible for the project/operation must have adequate professional qualifications and experience. The applicants must include at least with their grant application form: a curriculum vitae of the staff that will actually be performing the work involved and, professional references and details of past similar projects.

For ease of reference, the curriculum vitae should be submitted in the Europass format which can be found on the following page: http://europass.cedefop.europa.eu/europass/preview.action?locale_id=1

The evidence requested in this Guide for Submission is the minimum required. Any other specific requirements and evidence will be expressed in the call for proposals. Please therefore refer to this document before finalising your application.

Applicants must be directly responsible for the preparation and management of the project, not acting as an intermediary. The obligation to provide the supporting documents serving as proof of financial and technical capacity does not apply to applications for grants with an EU co-financing rate of less than 25,000 (this threshold refers to the total of grants received by a single beneficiary during one financial year). However, the applicants in question shall submit a declaration on honour for the purpose of proving the technical capacity.

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V. Section C Description of the project and expected results

V. SECTION C - DESCRIPTION OF THE PROJECT AND EXPECTED RESULTS

Proposals submitted must follow the following structure, and should be attached to form A/2 of the submission set.

V.1.

OBJECTIVES (MAXIMUM 1 PAGE)

Describe the objectives of the project, which shall be consistent with the aim of the call for proposals. See point 2 of the call. V.2. JUSTIFICATION (MAXIMUM 3 PAGES)

Please provide the following information: (a) identification of perceived needs and constraints in the target groups; (b) list of target groups with an estimate of the anticipated number of direct and indirect beneficiaries; (c) reasons for the selection of the target groups and activities; (d) relevance of the project to the target groups; (e) relevance of the project to the objectives of the programme; (f) relevance of the project to the priorities of the programme.

V.3.

DETAILED DESCRIPTION OF ACTIVITIES (MAXIMUM 9 PAGES)

Please include a detailed description of each activity. In this respect, the detailed description of activities must not be confused with the plan of action. V.4. METHODOLOGY (MAXIMUM 4 PAGES)

Please include a detailed description of: (a) methods of implementation; (b) reasons for the proposed methodology; (c) how the project intends to build on a previous project or previous activities (where applicable); (d) procedures for internal evaluation; (e) level of involvement and activity of other participants in the project; (f) role of each participant; (g) team proposed for implementation of the project The composition of the team, which will be implementing the project must be properly described. Team staff should be singled out by function (E.g. project managers, administrator, secretary, external consultant, expert, technical assistant). For each member of the staff, it should be indicated whether they are "internal staff" or "external staff". "Internal staff" are individuals directly employed by the applicant or partner organisation(s). "External staff" are external consultants, experts, interim personnel etc. For external staff, indication should be given on the way of their selection (e.g. through a call for tender). The specific tasks which will be allocated to each function should be listed.

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V. Section C Description of the project and expected results

It is important that thorough thought be given to this point, as the composition of the team must be respected during implementation of the project in order that cost claims can be considered for funding. Should any changes be necessary, they must be submitted to the Commission services for approval.

V.5.

DURATION AND PLAN OF ACTION

Please indicate the duration of the project in months. The indicative plan of action should not mention actual dates, but should start with month 1, month 2, etc. Applicants are advised to foresee a security margin in the proposed plan of action. The plan of action should not contain detailed descriptions of activities, but only their titles (please ensure that these match the titles listed in relevant section above).

V.6.

ESTIMATED IMPACT ON TARGET GROUPS (MAXIMUM 2 PAGES)

Please include information on how the project will improve a) the situation of the target groups and b) the managerial and technical capacities of the target groups or the participants (where applicable).

V.7.

PUBLICATIONS AND OTHER OUTPUTS (MAXIMUM 1 PAGE)

Please be specific and quantify outputs as much as possible. V.8. MULTIPLIER EFFECTS (MAXIMUM 1 PAGE)

Please describe the possibilities for replication and extension of project outcomes. V.9. SUSTAINABILITY (MAXIMUM 3 PAGES)

Please distinguish between the following aspects of sustainability: (a) financial sustainability (How will the activities be financed after the EU funding ends?) (b) institutional sustainability (Will structures allowing the activities to continue be in place at the end of the present project? Will there be local ownership of project outcomes?) (c) political sustainability (where applicable) (What will be the structural impact of the project e.g. will it lead to improved legislation, codes of conduct, methods, etc?)

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VI. Section D Estimated budget Financial Guidelines

VI. SECTION D - ESTIMATED BUDGET / FINANCIAL GUIDELINES

FORWARD BUDGET
Section D of the proposal must be composed of the following forms, which are available in the Submission Set:

1. Forms B/1 and B/2 Summary Forward Budget: - Expenditure Summary Sheet - Financing Plan Summary Sheet 2. Form B/1 Individual expenditure sheet
3. Form B/1.1a Internal Staff Sheet 4. Form B/1.1b Working Days Sheet 5. Form B/1.2a Travel and Subsistence Sheet 6. Form B/1.2b Equipment Sheet 7. Form B/1.2c Consumables Sheet 8. Form B/1.2d Other costs Sheet 9. Form B/1.3 Sub-contracting sheet

Please start by filling in forms B/1.1a to form B/1.3 in the excel file. The expenditure indicated in the forms B/11a to B/1.3 will be summarised automatically in form B/1. Past experience from audits has shown that beneficiaries had often an erroneous understanding of how the amount of costs eligible for European Union co-funding has to be calculated. As a consequence the actual EU co-financing was often significantly lower than expected when preparing and agreeing the forward budget for the project. Very serious problems have been experienced in cases where grant beneficiaries used services supplied by third parties to perform the project and where the corresponding costs were not eligible for co-funding because the sub-contracting was not explicitly mentioned in the grant agreement (this concerns ALL services acquired from third parties from catering to work of consultants). In order to avoid these problems the forward budget has to be established starting with detailed information about the different envisaged costs and using the same approach for calculating the planned amount of eligible costs that has to be used later for calculation of the eligible costs actually incurred.

VI.1.

SPECIFIC INFORMATION FOR PROJECTS PERFORMED BY MORE THAN ONE BENEFICIARY

Forms B/1.1a to form B/1.3 have to be filled in individually for each partner. The excel sheets are foreseen for up to 20 partners. Once these amounts are filled in, they are automatically transferred to form B/1.

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VI. Section D Estimated budget Financial Guidelines

In the individual forms B/1, the indirect costs percentage has to be introduced at the level of the coordinator. Total eligible costs are automatically reported to the Form B/1 summary sheet. The coordinator will then fill in form B/2 to report the intended funding of these costs.

VI.2.

GENERAL RULES

The budget must cover all eligible costs of the project. The description of all items must be sufficiently detailed and all items broken down into their main components. The number of units and unit rate must be specified for each component on the basis of the indications provided. The forward budget must : 1. show all the costs and revenue that the applicants considers necessary to carry out the project. 2. give an indication on the different types of human resources and their related costs (technical, administrative, etc.); 3. be sufficiently detailed to allow identification, monitoring and control of the operation(s) proposed; 4. be in balance, i.e. total revenue and total expenditure must be equal

The forms B/1.1a to form B/1.3 give a good indication of how eligible costs have to be calculated when introducing cost statements. The total amount must be expressed Euro with maximum 2 decimals (e.g. 112.30). Applicant organisations in countries where the Euro is not national currency are asked to use the official EU exchange rates that can be found on the following website: http://ec.europa.eu/budget/inforeuro/index.cfm?fuseaction=countries&Language=en During the execution of the grant agreement, costs which have been incurred in other currencies than the Euro shall be converted according to the provisions of article II.16.1 of the grant agreement. For selected projects, the final payment will be based on the final financial report at the end of the project and supporting documents. The Commission reserves the right not to consider unexplained costs items in the amount granted.

VI.3.

WHAT COSTS ARE ELIGIBLE?

In order to be eligible for funding under this call for proposals, costs must be:

1. included in the estimated budget attached to the agreement, 2. necessary and reasonable for the implementation of the action/project, 3. consistent with the principles of sound financial management, in particular in terms of value for money and cost-effectiveness;

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4. incurred during the lifetime of the action/project as defined in the agreement; 5. actually incurred by the beneficiary, 6. recorded in the beneficiarys accounts in accordance with the applicable accounting principles, 7. declared in accordance with the requirements of the applicable tax and social legislation; 8. identifiable and verifiable and be backed up by original supporting documents. The beneficiary's internal accounting and auditing procedures must permit direct reconciliation of the costs and revenue declared in respect of the action/project with the corresponding accounting statements and supporting documents.

VI.4.

ELIGIBLE DIRECT COSTS:

The eligible direct costs for the action/project are those costs which, with due regard to the conditions of eligibility set out above, are identifiable as specific costs directly linked to the performance of the action and which can therefore be booked to it directly. In particular, the following direct costs are eligible, provided that they satisfy the criteria previously set out: 1. 2. 3. 4. 5. 6. The cost of the beneficiarys / ies own staff. Travel and subsistence expenses Equipment Consumables Other costs Services subcontracted

They may not include any eligible indirect costs as it would represent a possible double funding, if the indirect costs are calculated on basis of a lump sum.

VI.5.

ELIGIBLE INDIRECT COSTS (ADMINISTRATIVE COSTS)

A flat-rate amount, not exceeding 7% of the eligible direct costs of the action, is eligible under indirect costs, representing the benficiarys general administrative costs which can be regarded as chargeable to the action/project. This amount which will show under the heading 2. Indirect costs is calculated automatically to the percentage allowed under the present call. Indirect costs (or overheads) are defined as costs which are not identifiable as specific costs directly linked to performance of the action which can be booked to it direct, but which can be identified and justified by the beneficiary using his accounting system as having been incurred in connection with the eligible direct costs for the action. They may not include any eligible direct costs. Overheads comprise costs connected with infrastructures and the general operation of the organisation such as hiring or depreciation of buildings and plant, water/gas/electricity, maintenance, insurance, supplies and petty office equipment, communication and connection costs, postage, etc. and costs connected with horizontal services such as administrative and financial management, human resources, training, legal advice, documentation, etc. Alternatively, the beneficiary may opt for declaring indirect costs on a real cost basis. On condition that the beneficiary has a cost accounting system enabling him to determine the overheads that can be charged to the action in question by means of distribution keys, these

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costs can be covered on actual costs. In such case, indirect costs are to be identified and substantiated in the accounts. The applicant must indicate in the forward budget the estimated amount of indirect costs and provide a description of the calculation of this estimated amount, including the allocation keys used to that purpose. If the accountancy does not allow for the precise determination of such an amount, it is advised to prefer the 7% lump sum of indirect costs, because those costs would be considered ineligible if the real costs are not supported by accurate accounting evidence. Indirect costs may not include costs entered under another budget heading. The flat-rate amount is not authorised where the beneficiary already receives an operating grant from the European Commission.

VI.6.

NON ELIGIBLE COSTS

Costs which are to be considered non-eligible must be introduced under the heading 4. Non eligible costs. The following costs shall not be considered eligible. They will under no circumstances be part of the reimbursement of costs: return on capital; debt and debt service charges; provisions for losses or potential future liabilities; interest owed; doubtful debts; exchange losses; VAT, unless the beneficiary can show that he is unable to recover it; costs declared by the beneficiary and covered by another action or work programme receiving a Community grant, Excessive or reckless expenditure. Participation of any staff of European Institutions (attendance or speeches at conferences, seminars, etc) [cost of replacing persons involved in the project] [expenses for travel to or from countries other than those participating in the project/programme, unless explicit prior authorisation is granted by the Commission] Contributions in kind Any item for which the Commission refuses, after evaluation of the proposal, to cofinance, and that the beneficiary is ready to maintain and co-finance himself; For further information see article II.14 of the draft grant agreement attached to the Submission set.

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VI.7.

HOW TO FILL IN FORM B/1 INDIVIDUAL EXPENDITURE SHEET

Form B/1 b is a summary of all costs introduced in the forms B/1.1a Internal Staff, B/1.1b Working Days, B/1.2a Travel and Subsistence, B/1.2b Equipment, B/1.2c Consumables, B/1.2d Other costs, B/1.3 Sub-contracting. These costs are recovered directly from the aforementioned sheets and are not to be re-introduced. In order to calculate the indirect costs, please indicate the rate authorised for the calculation of the lump sum in the summary sheet B/1. In the case of projects involving several partners, a lump sum will be calculated for all partners on basis of this rate. If a beneficiary already receives an operating grant from the EC for the budget years where the action is likely to be awarded, the rate to be indicated is zero in the relevant summary sheet. If one beneficiary opts for real indirect costs, instead of a lump sum, the full amount has to be indicated in the row 2 of the summary sheet of the beneficiary concerned, and will replace the calculation made for the lump sum. In such a case a separate sheet showing the estimation of the real indirect costs based on figures from the beneficiarys accountancy must be appended to the estimated budget.

VI.8.

HOW TO FILL IN FORM B/1.1A INTERNAL STAFF COSTS

Form B/1.1a on internal staff costs must be filled in individually by each partner in case a proposal is submitted by a consortium. In case of a single applicant, it shall of course only be filled in once. The amounts introduced in this sheet will be automatically tranferred to heading 1.1 in the individual expenditure form B/1.

DEFINITION Staff assigned to the action is understood to mean permanent or temporary staff employed by the beneficiary (or the associate beneficiaries) during the period of the action. The costs of such staff must be actual salaries plus social security charges and other statutory costs included in the remuneration, provided that these costs do not exceed the average rates corresponding to the usual remuneration policy of the beneficiary or, where applicable, its partners. Permanent staff is considered as staff working for the applicant (and partners, if applicable) on a permanent basis. Temporary staff is considered as composed by persons employed on a temporary basis to implement the project (e.g. via an interim agency for the duration of the project). Temporary internal staff should not be confused with external service providers or subcontractors (to be calculated in Form B/1.3). Civil servants: The salary costs of personnel of national administrations are eligible to the extent that they relate to activities which the relevant public authority would not carry out if the project concerned was not undertaken. By signing the documents A/3 and A/4 (in case of partners), applicants declare that their permanent staff will be carrying out the activities additional to its routine activities.

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Relevant time sheets signed by the staff and the immediate superior should be kept as supporting documents to justify these costs. An example is made available in annex to this call for proposals. It sets out a monthly time-sheet as well as a consolidated model. Staff costs must be actual costs incurred by the beneficiaries . To compile the budget sheet B/1.1a, please indicate: i. the name of the person concerned (if known; mandatory at least for the project manager). ii. function in the project (e.g. project manager, administrator, accountant, assistant functions, secretaries, etc.) iii. total number of day/hours to be worked on the project. iv. total salary costs in currency (please refer to form B/1.1b for this calculation) v. working hours/days per year (please refer to form B/1.1b for this calculation) vi. hourly/daily rate in currency (please refer to form B/1.1b for this calculation) vii. Costs for project in currency viii. the currency in which the sheet is calculated. ix. the exchange rate used in order to calculate the total costs in EURO. x. the costs for the project in will be calculated automatically on basis of information already introduced. All documents supporting the above costs have to be kept from the very beginning of the project (i.e. employment contracts, timesheets, salary slips, invoices, etc.). The Commission will require them to verify the validity of the request for payment. As an annex to the grant agreement, an excel table should be attached to be filled in during the implementation of the project for each of the permanent staff involved. It will then have to be submitted with the request of financing.

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VI.9.

HOW TO FILL IN FORM B/1.1B WORKING DAYS

Form B/1.1b on working days must be filled in individually by each partner in case a proposal is submitted by a consortium. In case of a single applicant, it shall of course only be filled in once. This sheet serves as a basis for calculating the costs to be introduced in Form B/1.1a.

CALCULATION The amount per day will be calculated by dividing the yearly salary by the working days. The yearly salary can be estimated by using total individual annual staff costs for the last financial year and by applying an estimated salary increase for the period under which the project will be implemented, if necessary. Two figures must be taken into account: the time and the daily (or hourly) rate Staff costs = time x rate; the rate is calculated as follows: Rate = total personnel costs / working time, where: Total personnel costs: All the salaries and costs entering in the remuneration (group insurances, advantage in kind ...) shall be taken into account. The social security charges must also be taken into account. Working time is the time actually worked (excluding holidays, bank holidays, weekends and illness). If it is necessary for carrying out the project, time spent on internal meetings, studying general information, training, etc can also be deducted from the working time. If this is done, time spent on these activities may under no circumstances be charged to the project nor may it be included in the calculation of overheads. Furthermore, the time deducted for this purpose needs to be justified with reliable statistics or time recording. The working time can be calculated for example as follows: Total days in a year 365 Weekends -104 Annual holidays -21 Statutory holidays -15 Illness/Others -05 Working days in a year 220

Important: Activities that cannot be deducted for the calculation of the working time and that cannot be charged to the project are: Sales and marketing ; Preparation of proposals; Administrative time (often means unsold time) In principle, staff working full-time will be considered for verification purposes to be working 220 days per year, half-time staff 110 days per year. Any substantial deviation from this indicative working time needs to be justified and explained in the proposal, on basis of accounting evidence or a time recording system.

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VI.10. HOW TO FILL IN FORM B/1.2A TRAVEL AND SUBSISTANCE COSTS

Form B/1.2a on travel and subsistance expenses must be filled in individually by each partner in case a proposal is submitted by a consortium. In case of a single applicant, it shall of course only be filled in once. The amounts introduced in this sheet will automatically be tranferred to heading 1.2 in the individual expenditure form B/1.

Only the costs for the internal staffs travel and subsistence allowances (considered in the sheet B/1.1a) shall be considered under this heading. Travel costs of subcontractors, if applicable, are to be included in their subcontracts (Please refer to Form B/1.3). Subscription fees to conferences or events, where relevant, should be charged under other costs (Please refer to Form B/1.2d). Reimbursement of travel costs can be requested for meetings, European conferences, etc. provided that they are in line with the usual practices of the beneficiary or, where applicable, its partners on travel costs or do not exceed the scales approved annually by the Commission (http://ec.europa.eu/europeaid/work/procedures/implementation/per_diems/documents/perdiem_2009 12_version_to_be_published.pdf), under the following conditions. - travel by the most direct and most economic route; - distance of at least 100 km between the place of the meeting and the normal place of work; - travel by rail: first class; - travel by air: economy class, unless a cheaper fare can be used (e.g. Apex); - travel by car: reimbursed on the basis of the equivalent first class rail fare. Flat-rate subsistence allowances cover all subsistence expenses during missions, including hotels, restaurants and local transport (taxis and/or public transport). They apply for each day of a mission at a minimum distance of 100 km from the normal place of work in the context of the project forming the subject of the grant agreement. Please note that tips will not be considered as eligible costs. Beneficiaries who want to declare travel costs as eligible costs of the project will have to provide the following information for each travel (of at least 100 km between the place of the mission and the normal place of work): i) Names or functions of the people involved ii) Journey and dates (even tentative) iii) Purpose of the travel (this must refer clearly to one activity of the project iv) Subsistence costs: total number of days of the travel x flat rate subsistence allowance (per diem) or an estimate of the real costs per day (per person) v) Cost of travel (estimation)

The total will be calculated automatically. Form B/1.2a gives an indication how eligible travel costs have to be calculated when introducing costs claims for refunding. For the purpose of establishing the forward budget, it is sufficient to indicate an estimated total amount in form B1 expenditure summary sheet. Form B/1.2 a may be helpful for the estimation. All documents supporting the above costs have to be kept from the very beginning of the project (e.g. travel tickets, boarding passes, invoices from the travel agency, etc.) The Commission will require them to verify the validity of the request for payment. For the per diem allowances, no

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supporting documents are required; only a declaration of the applicant on the applicable per diem in its organisation is needed.

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VI.11. HOW TO FILL IN FORM B/1.2B EQUIPMENT

Form B/1.2b on equipment must be filled in individually by each partner in case a proposal is submitted by a consortium. In case of a single applicant, it shall of course only be filled in once. The amounts introduced in this sheet will be automatically tranferred to heading 1.2 in the individual expenditure form B/1.

Only equipment which is strictly necessary to purchase for the purposes of carrying out the action can be charged as direct costs. This thus excludes any computer equipment, office material, furniture, etc. that the applicant needs for his daily activities and that will be normally covered by indirect costs. Items purchased prior to the action, even if they are used for the purposes of the action, cannot be considered eligible direct costs of the action (the use of existing equipment and the beneficiary's installations is partly covered via the indirect cost). Only the portion of the equipment's depreciation corresponding to the duration of the project and the rate of actual use for the purposes of the project can be taken into account by the Commission, except where a different arrangement is justified by the nature and/or context of the equipment's use. In choosing their depreciation rates, applicants must comply with experience and practice in their sector of activity, the general tax rules and the degree and conditions of use of the items concerned. When the period of depreciation has been chosen, it must be the same for any given category of goods used in similar conditions. The calculation of equipment costs is the following:
EquipmentCosts = PurchaseValue * DepreciationRate * Duration * RateOfUse LifeTime

Duration is the actual equipment duration for the project and RateOfUse is the relevant proportion of time that the equipment is used for the project.

The rent can be considered exclusively for professional offices, meeting rooms, etc. necessary for the project. These costs also cover the charges related to the rent. Two cases can be encountered: (1) The working space is used exclusively for the project: All rent costs related to the working space can be taken into account for the project (2) The working space is not used exclusively for the project: Only the share of the rent costs related to the project can be taken into account for the project. Evidence justifying the calculation of this share can be required. Two methods can be used for this calculation using different allocation keys. 1.
a) Rent Costs = Total Rent * Project Equivalent Full Time Persons Total Equivalent Full Time Persons

2.

b) Rent Costs = Total Rent *

Square Meters used for the Project Square Meters in Total

Beneficiaries who want to declare costs of equipment or office rent as eligible costs of the project will have to provide the information required in forms B/1.2 b.

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.For the purpose of the establishment of the forward budget it is sufficient to indicate an estimated amount in B/1 expenditure summary sheet. Form B/1.2 b may be helpful for the estimation. All documents supporting the above costs (e.g. rent contract, invoices, proof of payment (bank statements)) have to be kept from the very beginning of the project. The Commission will require them to verify the request for payment validity.

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VI.12. HOW TO FILL IN FORM B/1.2C CONSUMABLES

Form B/1.2c on consumables must be filled in individually by each partner in case a proposal is submitted by a consortium. In case of a single applicant, it shall of course only be filled in once. The amounts introduced in this sheet will be automatically tranferred to heading 1.2 in the individual expenditure form B/1.

Only the costs of those items which are directly linked to the performance of the operation, identifiable and assigned to the action shall be considered under this heading. Please note that the fact that the costs are specific to the action is the key factor that makes these costs eligible for Community funding (for ex. the costs of purchasing promotional material for the operation which the beneficiary has to promote). This heading includes items "consumed" by the project, i.e. material that is used-up by the end of the project. Such items should not be confused with equipment which lasts longer. The consumables should not be part of the fixed assets of the organisation nor written off. They should not be confused with indirect costs. Examples of costs which might be eligible under this heading: CD-ROMs, leaflets and gadgets, etc. More general office supplies, stamps or other stationary is comprised in the indirect costs and cannot be considered under this heading. You are advised to ask your suppliers of the specific consumables to clearly indicate the link to the project on their invoices. Beneficiaries who want to declare costs of equipment or office rent as eligible costs of the project will have to provide the information required in forms B/1.2 c. For the purpose of the establishment of the forward budget it is sufficient to indicate an estimated amount in B/1 expenditure summary sheet. Form B/1.2 c may be helpful for the estimation. All documents supporting the above costs (e.g. invoices) have to be kept from the very beginning of the project. The Commission will require them to verify the request for payment validity.

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VI.13. HOW TO FILL IN FORM B/1.2D MISCELLANEOUS

Form B/1.2d on miscellaneous must be filled in individually by each partner in case a proposal is submitted by a consortium. In case of a single applicant, it shall of course only be filled in once. The amounts introduced in this sheet will be automatically tranferred to heading 1.2 in the individual expenditure form B/1.

This cost category should cover any other direct eligible costs, which cannot logically be included under any of the categories. Beneficiaries who want to declare costs of equipment or office rent as eligible costs of the project will have to provide the information required in forms B/1.2 d. .For the purpose of the establishment of the forward budget it is sufficient to indicate an estimated amount in B/1 expenditure summary sheet. Form B/1.2 d may be helpful for the estimation. All documents supporting the above costs (e.g. invoices) have to be kept from the very beginning of the project. The Commission will require them to verify the request for payment validity.

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VI.14. HOW TO FILL IN FORM B/1.3 SERVICES SUBCONTRACTED

Form B/1.3 on subcontracting must be filled in individually by each partner in case a proposal is submitted by a consortium. In case of a single applicant, it shall of course only be filled in once. The amounts introduced in this sheet will be automatically tranferred to heading 1.3 in the individual expenditure form B/1.

Before filling in this sheet, please note that subcontracting does not limit the responsibilities of beneficiaries. Please also note that the beneficiary/ies has/have to have the necessary capacity to perform the project. Only tasks that are not core business can be sub-contracted to service providers. The accepted amount of subcontracting may be limited to a certain percentage of eligible costs. Please refer to the call for proposals for further indications. This heading covers the costs of subcontracting or provision of services arising directly from requirements linked to the performance of the action/project. Important note on subcontracting costs: These cover all new contracts that the beneficiary would have to conclude for the purposes of carrying out the action including human resources which are not permanent or temporary staff employed by the beneficiary (or either of the beneficiaries in case of multiple beneficiaries). Examples of possible services that might be considered as subcontracting: travel costs of human resources under this heading, dissemination of information, specific evaluation of the action/project, audits, translations, reproduction, etc.), including, where applicable, the costs of any financial services (especially the cost of financial guarantees). On the contrary, travel & subsistence for permanent staff, consumables and equipment are to be indicated in the relevant dedicated sections. Where implementation of the assisted actions requires the award of procurement contracts, beneficiaries of grants shall award the contract to the tender offering best value for money, that is to say, to the tender offering the best price-quality ratio, while taking care to avoid any conflict of interests. This means contacting a minimum of three service providers, allowing them the same time to propose an offer and the same conditions to bid. The service provider will be selected according to preestablished criteria where price and quality will determine the award. The calculation of the ratio must be explained. Any exception to this process must be precisely justified in the proposal and subject to authorisation by the Commission services. It is therefore necessary to justify the awarding of contracts Specific conditions for subcontracting are laid down in Article II.9 of the grant agreement and may also be the object of specific provisions, in case the awarding authority decides to implement specific rules for amounts superior to 60,000 , that would be then reflected in a specific article of the grant agreement and specified in the call for proposals. The proposal must document, for all cases of sub-contracting, the tendering process envisaged for each subcontracted service. The sheet B/1.3 Subcontracting sheet must be duly filled in and submitted with the application. This sheet is mandatory, but can be submitted in a draft format if names and specific amounts are not known in advance. Eventual modifications to this sheet and heading 1.3 on an ad hoc basis while the action is under way must be presented to the Commission, who will have to give its authorisation in accordance with article I.3.4 (mono-beneficiary) or I.4.4 (multi-beneficiary), if applicable and II.9 of the grant agreement.

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All documents supporting the above costs (e.g. invoices and documents of the tendering process like the offers received and the invitations to submit an offer) have to be kept from the very beginning of the project. The Commission will require them to verify the request for payment validity.

VI.15. FORM B/2 - FINANCING PLAN SUMMARY SHEET

The income side of the forward budget should show: the direct monetary contribution from the applicant and, if applicable, its contribution from its own resources (e.g. cost of personnel involved, ); the direct monetary contribution from any other fund providers and/or, exceptionally, other kinds of contribution (please specify, in such case and with a breakdown, the direct monetary contribution and other kinds of contribution); any income generated by the project (e.g. the yield from sales of publications during the operation, or the fees charged to participants attending a conference); the grant sought from the Commission, with a breakdown where several applications have been made to the Commission; the estimated bank interest (if any) generated by the grant requested over the period of implementation of the operation.

VI.16. CONTRIBUTIONS IN-KIND

The Commission may accept co-financing by contribution in kind by third parties, if considered necessary or appropriate. In such cases the value of such contributions cannot cover all the necessary co-financing. Please refer to the call for proposal for indications of eventual limitations of contribution in kind.

Contributions in kind are contributions provided to the applicant by a third party free of charge, such as voluntary work or the use of equipment. Contributions in kind do not therefore involve any expenditure for the beneficiary and are not entered in his accounts. The use by the beneficiary of his own staff or equipment for the purposes of implementing the action does not represent a contribution in kind since this use constitutes a cost for the beneficiary and may consequently constitute a direct (or indirect) cost of the action. If the beneficiary intends to meet this cost himself it counts as self-financing out of own resources. External co-financing in the form of contributions in kind may be accepted by the authorising officer responsible "if considered necessary or appropriate" (Article 172(2) Implementing Rules). If the authorising officer accepts contributions in kind, he must justify why he considers that the contributions in kind are necessary or appropriate (for example: due to the technical nature of the action, to the need to involve in the implementation of the action a certain type of beneficiaries who would have difficulties in making financial contributions).

The value of the contributions in kind must be calculated with regard to the following:

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in the case of contributions which give rise to a cost borne by the third party, the value must not exceed the costs actually borne and duly supported by accounting documents of the third parties (e.g. supply of material or payment of salaries by a third party; provision for depreciation of an item of equipment provided by a third party); in the case of contributions which do not give rise to any payment or accounting burden for the donor the value must not exceed the costs generally accepted on the market in question, which can be established by any appropriate means (e.g. voluntary workers); finally, the value of contributions in kind must be calculated by the authorising services when evaluating the grant requests (at the latest before signature of the grant agreement / notification of the grant decision). Furthermore, once the value of the contribution in kind has been determined in the signed grant agreement / notification of the grant decision, the beneficiary may not revalue this contribution when submitting the final statement of the costs of the action in order to compensate for other contributions. The supporting documents that must be supplied by beneficiaries to show that the declared contributions in kind have indeed been provided must be specified in detail (declarations concerning the work done by external staff and the periods concerned, invoices/expenditure paid out by third parties or other accounting documents relating to costs met by third parties, photographs of the event showing the material made available, etc.). Moreover, it should be noted that Article 172 of the IR specifically excludes the possibility for real estate to be considered as a contribution in kind (for example, making available land, buildings or even premises).

Such contributions may be included in the financing plan for the action (for the same amount in part B1 and part B2).

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VII. EVALUATION GUIDELINES

VII.1.

1. EVALUATION AND SELECTION OF APPLICANTS AND PROJECTS/ACTIONS

All applications will be examined and assessed by an evaluation committee, set up for that purpose by the concerned department. The assessment of each proposal will be based on the information provided by the applicants in the proposal submitted in reply to this call for proposals. In addition, the Commission reserves the right to use any other information from public or specialist sources. All the information will be assessed in light of the eligibility, selection and evaluation criteria set out in the call for proposals. The eligibility, selection and evaluation procedure consists of successive stages. Only the proposals meeting the requirements of one stage of the assessment will pass on to the next. The evaluation committee may ask an applicant to provide additional information or to clarify the supporting document submitted in connection with the application, in particular in the case of evident material errors.

At the end of the evaluation, proposals will be classified in either: a list of proposals which may receive Community funding, in order of ranking, based on the score obtained after evaluation, and indicating the proposed amount to be financed by Community funds, or, a list of rejected proposals, stating the reasons for rejection (ineligible proposal, beneficiary failed to meet selection criteria, proposal failed to meet award criteria or did so only partly or is not amongst the best proposals proposed for award given their ranking). The Commission reserves the right to establish, in addition, a reserve list composed of proposals which have obtained a score above the thresholds mentioned in the evaluation criteria form (annex 3 to the call for proposals) in order of ranking. Proposals on this reserve list may obtain the possibility of receiving a grant after the first award decision. The reserve list will expire on 31 December of the year following the year of award.

The conclusion of the evaluation committee is recorded in a report signed by the members of the committee and proposed to the authorising officer.

VII.2.

2. DECISION OF THE CONTRACTING AUTHORITY

On the basis of the list of merit drawn up by the evaluation committee, the authorising officer adopts the final list for allocation of the grants. Please note that a decision to reject an application or not to award a grant will be based on the following grounds: the application was submitted after the closing date;

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the application is incomplete or otherwise non-compliant with the stated administrative conditions or in any other way does not comply with the eligibility criteria as set out in chapter 5 of the call for proposals; the applicant or one or more participants are ineligible; the technical capacity is considered insufficient; the financial capacity is considered insufficient; the proposal has not reached the minimum scores as indicated in the evaluation criteria attached to the call for proposals. the score obtained by the proposal is not ranked amongst the best proposals considered for the award.

The Commission's decision to reject an application or not to award a grant is final. The authorising officer may also decide to request applicants, whose proposals have been listed for award to make certain limited adaptations to their proposal. In such case, these applicants will receive a formal letter setting out the requested modifications. Any such modifications must stay within the limits of the request. This phase will not lead to a re-evaluation of the proposals, but a proposal might be rejected if refusing to ensure a positive follow-up to the request. Proposals included in a reserve list are to be considered as rejected. Should the Commission decide to award a grant to any of the proposals placed on the reserve list, the applicants will be notified in the course of the year and in any event before 31 December of the year following the year of the first award decision. After that date, proposals on the reserve list will be considered definitively rejected.

VII.3.

3. POST INFORMATION AND COMPLAINTS

All applicants will be informed in writing of the Commission's decision concerning their application. Please note that, in case of award, the beneficiary authorises the Commission, to publish the following information in any form and medium, including via the Internet: the beneficiarys/ies name and the address, the subject and purpose of the grant, the amount granted and the proportion of the actions total cost covered by the funding.

Your grant application will be processed by computer. All personal data (such as names, addresses, CVs, etc.) will be processed in accordance with Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the EU institutions and bodies and on the free movement of such data.1 Your replies to the questions in the submission set are necessary in order to assess your grant application and they will be processed solely for that purpose by the department responsible for the EU grant programme concerned. On request, you may be sent personal data and correct or complete them. For any question relating to these data, please contact the Commission department to which the application must be returned. Beneficiaries may lodge a complaint against the processing of their personal data with the European Data Protection Supervisor at any time.

Official Journal L 8, 12.1.2001.

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If, at any stage of the administrative treatment of grant applications, the persons or entities concerned consider that they have been affected by an instance of maladministration, they may, irrespective of any other means of redress, make a complaint to the European Ombudsman in accordance with Article 195(1) of the EC Treaty and as provided by the Parliament Decision of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman's duties published in Official Journal of the European Communities L 113 of 4 May 1994. http://www.ombudsman.europa.eu/form/en/default.htm

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