Cel Europese Fondsen
Buitengrenzenfonds en Europees Terugkeerfonds
Met de steun van de Europese Commissie 
Federale overheidsdienst Binnenlandse Zaken Overheidsdienst Binnenkandse Zaken
1. The interpretation of ‘costs incurred’. In the manual of eligibility rules it is not clear how the word ‘incurred’ has to be interpreted.
I would like to stress that a flexible solution needs to be chosen, particularly for AP 2007 and 2008 which have suffered a consistent delay, to avoid the reimbursement of a large part of the budget to the Commission. If ‘costs incurred’ is considered as a ‘final action’ (goods delivered, tested and operational at final destination), it will pose a lot of problems for some projects. Considering the late reception of the first part of the subsidies (EBF 2007 and 2008), a flexible approach is necessary and needs to be discussed on a case by case basis.
A: The interpretetion of the manual does - so far - apply...
2. As we understand, the costs of the project must be incurred (the material is delivered, checked and the quality verification is agreed ) during the eligibility period of AP year N, but purchase of equipment and delivery could be considered two different projects, couldn’t they?
A: Purchase and delivery constitute together one project only; the costs are eligible only if the product is delivered within the eligibility period.
1. Are provisions for potential future liabilities eligible?
A: Provisions for potential future liabilities are ineligible
2. Can you provide more detail about the additional entitlements that can be eligible under the staff cost category?
A: The following entitlements are eligible:
a. 13th month salary or holiday entitlements, as defined in the employment contract
b. post adjustment allowance : increase of salary because of living abroad
c. hardship allowance : compensation granted on a regular basis (i.e. monthly) for living in difficult countries
d. Relocation allowance/assignment allowance
Principle: if a person is sent abroad to work 50% on the project: 50% of the allowances granted for his/her relocation. Also apply if the assignment last longer than the project i.e. assignment abroad 2 years of which 1 year full time on the project: 50% of the assignment allowance
3. Is staff cost of an official seconded to a project eligible, even if not on the payroll of the final beneficiary but on the Ministry or administration of origin?
A: Yes
4. Is there a possibility to use other methods of staff cost calculation than the ones presented in the manual, if documented and compliant with EU and national rules?
A: Yes
5. Per diem to be applied
Using the national daily allowance when travelling in the framework of a project avoids discrimination between civil servants who travel on different budgets. Can the Commission agree that experts travel on the national budget, but that the MS is reimbursed according to the EU per diems (= at the end, the MS will pay the difference between national per diem en EU per diem in case EU per diem is lower)?
A: The following rules on subsistance apply: In case of a daily allowance, this allowance should be reported in accordance with the beneficiary’s usual policy, shall not exceed the ceiling established by the Member State and shall comply the national rules.
6. What about travel/subsistence costs for daily missions inside Belgium? Can we apply the MS’s rules?
A: Yes, MS's rules apply; however, please see the manual for eligibility of travel costs for different categories of staff…
7. When can travel cost for officials be charged under direct costs?
A: When staff cost of permanent officials is eligible as a direct cost
A: When staff cost of permanent officials is not charged to the project using the exception c) article II.1.2 : “other persons outside the final beneficiary who participate in the activities of the project”. In this case, attendance lists should be kept.
8. Costs covered by assigned income
When permanent officials are seconded to carry out tasks in relation to the project and their costs are charged to the project under cost covered by assigned income, is it necessary to replace them in their administration of origin?
A: No, permanent officials charged to the project under cost covered by assigned income do not need to be replaced
9. Where should the travel and subsistence costs of staff charged under 'costs covered by assigned income' be charged?
A: When staff cost of permanent officials is charged under “cost covered by assigned income” category, their travel costs must also be charged under the category.
1. How to calculate the amount that can be charged to a project in case of an equipment is used for different authorities or for multiple purposes not all eligible to the Fund?
A: Calculation of a percentage of use to apply to the cost of the equipment to determine the cost to charge to the project in accordance with the scope of the Fund
i.e. patrol boat which is used half time for control of maritime borders and half time for other purpose not eligible to the Fund: 50% of the cost can be charged to the project.
The criteria of duration of use after the end of the project must still be met.
1. Can office space used for activities directly linked to the project like counseling of returnees, examination of visa applications, training of border guards be eligible under Real Estate?
A: Office space of the final beneficiary used for specific tasks directly linked to the project may be considered as direct real estate costs. Detailed justification (% of use) with supporting documents should be provided.
2. Under which Fund the building and upgrading of detention centers can be eligible?
A: As general principle, building and renovation of detention center are eligible under the EBF provided they are located nearby of an external border (land maritime or air border) and is dedicated to “persons whose entry is refused and for persons who are intercepted after having crossed the border illegally or when approaching the external borders with a view to illegally entering the territory of the Member states” (article 4.3.f of the basic act)
Some costs relating to detention center can be eligible under the return fund. For more details refer to SOLID(2008)21 document.
3. Are housing guarantees eligible under the integration fund?
A: Housing guarantees do not represent a definitive cost and can be recovered at the end of the rental period, therefore they cannot be eligible
1. Where should the travel and subsistence costs of the target groups be charged?
A: Travel cost for returnees should be charged under the category "Specific expenses in relation to target groups".
2. In case of forced returns, boarding passes of returnees cannot always be recuperated. How can the implementation of the action be substantiated?
A: The following evidence documents could be used:
a. The decision for the return mission to be performed with the name of the returnee clearly mentioned;
b. The ticket for the flight (even if electronic booking) for the returnee;
c. A signed declaration/certification from the person/authority accompanying the returnee to the plane that this task was accomplished (when possible).
1. When will the final version of the Manual of eligibility rules be ready? This document serves as a basis for financial management of the projects and is thus a crucial document.
A: There is no deadline for the finalisation of the manual - it can be already used in the current form.
Costs deriving directly from requirements linked to EU co-financing
2. What are the technical characteristics of publicity for small items?
A: According to Article 35 of the implementing rules, for small promotional items only the reference to the Fund is required.
A: In case of small promotional items linked to two or more of the four Funds and if a reference to the concerned Funds is not feasible, a reference should either be made to one of these Funds or to the General Programme altogether with the emblem.
3. When subcontracting exceeds 40%, for example in the case of IT, does the RA need to inform the EC or ask its previous agreement on the allowed derogation? Or can the RA agree to this percentage with the partner, without necessarily informing the Commission?
A: The decision that subcontracting exceeding 40% is necessary is to be taken by the RA, no need to seek approval by the Commission; it is the RA that needs to approve / justify that.
1. I budgeted indirect costs as the maximum authorized percentage of the eligible direct costs. Do I have to maintain supporting documentation?
A: Yes – Adequate documentation shall be submitted to support the calculation (e.g. allocation keys, elements included in the calculation and references to financial statements). Upon request, the supporting documents must be provided(*).
If the maximum authorized percentage is reported, it shall be clearly evidenced that the actual indirect costs percentage exceeds the percentage reported. The calculation method used shall in general be consistent throughout the project and on the same basis than the budget.
* Eligibility Rules, Fiche Record of expenditure and audit trail (p27)
Eligibility Rules, Fiche Indirect eligible Costs (p74)
2. Does the beneficiary have to justify the indirect eligible costs charged to the project ?
A: Yes, the final beneficiary should be able to demonstrate the reality of these costs with supporting documents (invoices, etc…) at least for the amount charged to the project as indirect costs.
3. Is it possible to charge the difference between an operating grant received for the project and indirect costs when this amount exceed the operating grant ?
A: No. Whenever an organization receives an operating grant, whatever its amount, no indirect cost can be charged to the project.
4. Is it possible to apply systematically indirect costs to cover central administrative costs ?
A: No. These costs applied, for example, to cover central administrative costs are not eligible since they are not needed to carry out the activities covered by the project.
1. Can AP year N include maintenance costs of material purchased in AP year N-1?
A: Yes
2. Can we have a project in AP N that covers only maintenance cost and/or depreciation of equipment purchased on a previous AP N-1?
A: I would refer you to the chapter "equipment" in the eligibility manual - either full purchase costs (EBF or items of a value less than 1000 EUR for equipment purchased during the first three months of the project in case of the other Funds) or depreciation of the equipment is eligible - the RA has to decide which form it choses). Depreciation costs for equipment purchased previously via Community funds are not eligible. Maintanance costs of such equipment may be eligible - (of course if they are part of a project implementing one of the priorities)
3. Given the late start of AP 2007 and 2008 EBF and AP 2008 RF, can we obtain a derogation to the date of 1 May 2009 to revise AP in 2009? What if changes amounting to more than 10% of AP 2007-2008 occur after May 2009. Would the RAs be able to obtain agreement to these changes on a case by case basis?
A: Changes exceeding the 10% margin must be subject to an amendment of the APs. If such changes occur, the Commission should be informed by 1 May - I believe that this quesiton will be touched upon at the Committee meeting - so far no derogations have been foreseen.
4. Can EC contribution of a project that was originally planned at 50% be increased to 75% when a change occurs in the project and it meets specific priority? Example: more than 2 other MS agree to take part in a project that was originally planned at national level only. Can the RA simply inform the Commission of the new percentage or is formal approval needed?
A: Since AP constitutes a financing decision, a change in co-financing would neccessitate an amendment to the programme.
5. Can we modulate a multiannual project over a couple of APs?
A: Yes
a. Example 1. can we purchase equipment during AP year N, connect the equipment during AP year N+1, and pay maintenance and train extra people during AP year N+2?
A: Yes
b. Example 2: In the scope of AP year N we purchase material, we ship it to the consular posts and connect it to the network during AP year N+1?
A: Yes
6. Similarly, if a delay occurs in a multi-annual project, and part of an action scheduled in AP N is delayed beyond the eligibility period: can the delayed part of the action be transferred to AP N+1 or AP N+2?
A: Yes
7. If the budget of AP is not significantly altered because of this change (<10% of AP), is it sufficient to inform the Commission about the change? Or do we need agreement from the Commission?
A: An explanation of the situaiton should be given in the annual final implementation report; if the financial changes do not exceed 10%, no formal change to the AP is required; (however, as far as feasible, the "transferred part" of the project should be included under the AP N+x....)
8. Is it possible to charge a project on different annual programmes in case of big purchases?
A: Yes, possibility to charge a same project on different annual programmes through installments in case of purchase of big equipments that require the mobilization of financial resources of several AP. Detailed information on the state of play of the project and corresponding deliverables should be presented in each AP concerned in order to verify which costs have been incurred (i.e. progress in the construction, partial deliverables)