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Frequently Asked Questions (FAQ) - FP7 Financial issues
The key question is if the cost is a subcontract. If the services in question are a subcontract then the subcontract can not be taken into account when calculating overheads. The classification of the services depends on their character.
Some costs incurred in relation to organisation of the meeting may be considered as subcontracting (e.g. catering services provided by an external company) whereas others (renting the rooms directly in a hotel) would not fall within this category. ln this sense remember that subcontracting is a business transaction by which the subcontractor performs some work for a beneficiary.
Subcontracting costs are direct costs. Whether major or minor costs, they have to be identified by beneficiaries in the financial statement form (Form C, Annex VI to GA). In any case, they should be reported as subcontracting (if you are paying for a service; the difference is that the GA allows that these minor subcontracts do not previously appear in the Description of work of the project, As subcontracts, they are a cost to a beneficiary for a work/service which is performed by a third party and not by the beneficiary, and therefore indirect costs can not be charged by the beneficiary on them; in this cases, the indirect costs are already covered by the price paid by the beneficiary to the subcontractor. The same rules for subcontracting apply to all projects, including CSA.Gifts for Runners
The 375k€ limit applies for each project separately.
In our project we need to follow the progress of patients from different wards, GPs, home nursing organisations. They need to all fill-out a questionnaire and need to have their costs covered for this. Classical sub-contracting. There will be many (up to hundreds) of different organisations. We can't have a contract with them exactly, nor can we write out a call for the sub-contracting. What do we need to watch out for to ensure we follow the EU rules for sub-contracting?
In this case there should be a detailed description of the necessity of these people working in the project under Subcontracting in Annex I GA /DoW – this should be discussed with the PO/FO in detail as well as the costs.Footwear
Yes, of course. You are the owner.
Daily allowances are accepted by the commission if they are part of your normal operating accounting principles (“usual practice”).