10 häufigste Fehler in FP7
Hinweis: Gültig für Projekte des 7. Forschungsrahmenprogramm!
Die Europäische Kommission hat als einen Teil ihrer Kommunikationskampagne ein Papier veröffentlicht, welches das Ziel hat, Abrechnungsfehler zu reduzieren.
Dabei werden die 10 häufigsten Abrechnungsfehler in den Finanzberichten aufgelistet und erläutert.
Das vollständige Dokument finden sie hier.
Die 10 häufigsten Fehler sind:
1. Costs claimed that are not substantiated or are not linked to the project
All costs claimed, with the exception of applicable lump sums and flat rates, should be based on the real costs incurred. They must be supported by evidence that they
are real (recorded in the accounts of the beneficiary and supported by invoices for example), paid (supported by bank statements for example), and linked to the
funded project. As a general rule, neither estimated amounts, nor budgeted amounts, are acceptable. Where these conditions are not met the amounts will be
deemed to be ineligible.
For example the cost of consumables charged to the project needs to reflect the real cost of consumables used for the funded project in the course of each reporting
period. Each set of consumables used needs to be substantiated by an invoice, indicating the unit price and the quantity used. Any allocation/breakdown of consumables in a funded project must be substantiated by relevant supporting documentation (i.e. invoices or delivery notes).
2. Third parties and sub-contracting
The use of third parties and/or sub-contractors should generally be identified during the negotiations of the project, and be set out in Annex I ("Description of Work") to
the grant agreement. Otherwise any amounts claimed will generally not be eligible.
If you wish to use third parties and/or sub-contractors that are not yet included in Annex I, you should send an amendment request through the project coordinator to
the Commission service that signed the grant agreement. If this request is approved your grant agreement will be amended and the costs will then be eligible for
inclusion in your cost claims. In addition, it is underlined that sub-contracting between partners of the consortium is not permitted under any circumstances.
Furthermore, costs for sub-contracting and the costs of resources made available by third parties that are not used on the premises of the beneficiary cannot be used as
a basis for calculating indirect costs. In both cases, the overheads are not incurred by the beneficiary but by the sub-contractor or the third party.
If you purchase equipment for your project then you are not, in general, entitled to claim the full cost of the equipment immediately. Rather, you are entitled to charge to the project the corresponding depreciation of the equipment over the part of its useful economic life that falls within the project. The amounts that you can claim annually should be based on the amount of depreciation that is incurred annually for the equipment. You should use your usual depreciation policy. Moreover, only the part of the equipment (percentage used and
time of use) dedicated to the project may be charged.
For example, a beneficiary participates in a project that lasts for 3 years. In the second year of the project it acquires a machine that costs €100,000, and has a useful economic life of 5 years. The normal accounting policy of the beneficiary is to apply "straight line" depreciation. The eligible amount would be €40,000, reflecting the depreciation charge for the 2 remaining years until the end of the project. The residual value of €60,000 cannot be charged to the project since it falls outside the project's period.
4. Indirect cost models
The FP7 indirect cost reporting methods are:
- Actual indirect costs; possibly using a simplified method, and
- Flat rates based on the real direct costs; 20% or 60% under limited circumstances.
If you use the "actual costs" reporting method, then this must be based on the real costs incurred, with evidence that they can be linked to the project.
If you have an analytical accounting system then you must charge the indirect costs that are calculated by this system or chose the 20% flat rate method.
If you can establish the "actual indirect costs", removing ineligible items and using fair and reliable cost drivers, but you do not have an analytical accounting system,
then you may choose the simplified method for reporting indirect costs or use instead the flat rate system.
If you are unable to establish the actual costs then you should use a flat rate method, either the 20% flat rate - optional for any beneficiary - or the 60% flat rate if you fulfil the eligibility criteria (60 % flat rate is reserved for non-profit public bodies, secondary and higher education establishments, research organisations and SMEs; without an analytical accounting system).
5. Indirect costs - Ineligible costs included in the pool of indirect costs
If you use the actual indirect costs model then the indirect costs must have a relationship with the eligible direct costs attributed to the project.
There are a series of costs that do not meet the cost eligibility criteria or which cannot be linked to the direct costs of the project. These should be removed from
the calculation of the actual indirect cots. The ineligible costs would include marketing and sales costs, financing costs, exchange rate losses, goodwill, etc; as
well as those costs with no relationship to the project.
Many examples have been identified of companies including ineligible costs in their calculation of indirect costs. These have included the costs of purchasing other
companies, costs of sales offices, costs of arranging loans, losses from exchange rate operations, etc. These are all ineligible items.
In general, beneficiaries are reminded that eligible indirect costs accepted are those costs that cannot be identified as directly attributed to the project, but which can be
proved to be incurred in direct relationship with the eligible direct costs attributed to the project.
6. Personnel costs - Calculation of productive hours
The calculation of actual personnel costs requires the establishment of the productive hours for personnel. Productive hours should include all the time that the
employee is available to undertake activities for the organisation (research and nonresearch activities). It should exclude weekends and holidays, but should include for
instance teaching time, preparation of proposals, etc.
As a guide, 1680 hours per year is considered to be a benchmark for productive hours. If your productive hours deviate from this benchmark the difference has to be
substantiated. Please remember that productive hours may be very different from "billable" hours.
The use of billable hours to calculate the hourly rates to be charged to EU research projects is not accepted by the Commission.
For example, staff at a beneficiary were contracted to work 36 hours per week. The calculation of cost charged to customers assumed 30 billable hours per week, and
the 30 hours were used as the basis for calculating hourly rates. However, the 36 hours contracted per week should be used as the basis for calculating rates charged
to EU projects.
7. Personnel costs - charging of hours worked on the project
You must be able to produce evidence to support the number of hours that each person has worked on the project. This can be by the use of a reliable time
recording system or adequate alternative evidence giving an equivalent level of assurance.
We have regularly identified time charged to the project while the staff member is on leave or attending conferences unrelated to the project, which puts into question
the reliability of the time recording system as a whole. If timesheets are used, please ensure that they are completed in good time and are properly authorised.
8. Personnel costs - Use of average personnel costs
It is now permitted to use average personnel costs for the calculation of staff costs under certain conditions3. If you are unable to meet the criteria for the use of
average personnel costs, you should declare real costs.
9. Payment of salaries to owner/managers of SMEs
Under the FP7 rules SME owners may decide on whether or not to pay themselves a salary. SME owners who do not have a salary registered in the accounts should
claim a flat rate payment based on the "Marie Curie" rates. Please note that, even if as an SME owner you are remunerated by means of dividends or withdrawals, you
still need to charge "Marie Curie" flat rates.
In the 7th Framework programme identifiable VAT, whether recoverable or not, is totally ineligible. Please ensure that VAT is always excluded from your cost