Horizon Het Horizon 2020 funding model

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Christiaan de Haan
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1 Horizon 2020 Het Horizon 2020 funding model

2 Agenda Het Horizon 2020 funding model Funding Personeelskosten Subcontracting, other costs etc. Large research infrastructure costs Inleiding Paneldiscussie

3 Het funding model van Horizon 2020 Projectvorm Declarabele kosten Vergoeding R&D directe kosten x 1,25 100% Innovatie directe kosten x 1,25 70% 1 Declarabele kosten: de werkelijke, reële kosten (tegen kostprijs), gemaakt tijdens de loop van het project, noodzakelijk voor het project Directe kosten: personeelskosten, reiskosten, materiaal etc. 25% opslag voor overheadkosten (flat rate voor indirecte kosten) 1 ) Voor non-profit organisaties 100% 1,25 voor&d komt nagenoeg overeen met flat rate optie in KP7: 75% x (directe kosten + 60% flat rate voor indirecte kosten) = 1,20 Maar: door wegvallen optie van real indirect costs zullen Full Cost deelnemers vaak een lagere subsidie ontvangen dan in KP7

25% opslag voor overheadkosten (flat rate voor indirecte kosten) 1 ) Voor non-profit organisaties 100% 1,25 voor&d komt nagenoeg overeen met flat rate optie in KP7: 75% x

4 ERC, Marie Curie en CSA ERC: het KP7 percentage van 100% wordt gehandhaafd, en de flat rate stijgt van 20% naar 25%. Bij Marie Curie wordt het KP7 percentage van 100% gehandhaafd, plus vaste vergoeding per maand voor management en overhead. Bij CSA s (Coordination and Support Actions) wordt het KP7 percentage van 100% gehandhaafd. De flat rate gaat omhoog van 7% naar 25%.

Bij Marie Curie wordt het KP7 percentage van 100% gehandhaafd, plus vaste vergoeding per

5 Personeelskosten: 3 opties voor productieve uren Vastgesteld aantal: 1720 uur bij full time aanstelling Normuren: Standard number of annual hours generally applied by beneficiary for its personnel, in accordance with its usual accounting practices. Number must be at least 90% of the standard annual workable hours. Annual workable hours: the period during which the personnel must be working, at the employer s disposal and carrying out his/her activity or duties under the employment contract, applicable collective labour agreement or national working time legislation. If there is no applicable reference for the standard annual workable hours, this option cannot be used. Individueel: Annual workable hours of the person, plus overtime worked, minus absences.

Annual workable hours: the period during which the personnel must be working, at the employer s disposal and carrying out his/her activity or duties under the employment contract, applicable

6 Subcontracting & other costs Purchasing of goods, works or services: laatste twee vallen niet (meer) onder subcontracting. Subcontracting toegestaan zonder vermelding in Annex I als: - they are specifically justified in the technical report, and - their use does not entail changes to the Agreement which would call into question the decision awarding the grant or breach the principle of equal treatment of applicants. Dit vereist goedkeuring achteraf, en het risico ligt bij de beneficiary. Idem voor third party contributions

use does not entail changes to the Agreement which would call into question the decision awarding the grant or breach the principle

7 En verder nog Grant Agreement is één tekst, zonder annexen Annotated Grant Agreement Digitaal ondertekenen van documenten, waaronder Grant Agreement BTW kosten subsidiabel indien niet terugvorderbaar Urenregistratie verplicht tenzij medewerker full time op project Max. 1 auditrapport per project, aan het einde, en alleen boven Financiering via prijsvragen en verschillende vormen van precommerciële inkoop

terugvorderbaar Urenregistratie verplicht tenzij medewerker full time op project Max.

8 Large research infrastructure costs De weerstand tegen het wegvallen van de Full Cost optie heeft de volgende EC-verklaring van 19 oktober 2012 opgeleverd: "For large research infrastructures, the Commission will, based on best practices, issue guidelines how some indirect costs can be moved to direct costs, i.e. where those costs can be directly attributed to the project."

infrastructures, the Commission will, based on best practices, issue guidelines how some

9 Large research infrastructure costs in the MGA Large research infrastructure (LRI) means research infrastructure of a total value of at least EUR 20 million, for a beneficiary, calculated as the sum of historical asset values of each individual research infrastructure of that beneficiary, as they appear in its last closed balance sheet before the date of the signature of the Agreement or as determined on the basis of the rental and leasing costs of the research infrastructure. Capitalised and operating costs of LRI directly used for the action are eligible if: The value of the LRI represents at least 75% of total fixed assets; Beneficiary s methodology for declaring LRI costs has been positively assessed by the Commission (ex-ante assessment); Beneficiary declares as direct eligible costs only the portion which corresponds to the duration of the project and the rate of actual use for the purposes of the action.

determined on the basis of the rental and leasing costs of the research infrastructure.

10 Capitalized and operating costs of a LRI Capitalized costs Costs incurred to set up and/or renew the research infrastructure Costs will normally be incurred only in part for the project Corresponding to the actual use for the action Recorded as an asset in the balance sheet (B/S) and expensed over several years Usually claimed through depreciation Costs of lease of a research infrastructure may also be declared as eligible direct costs, but not finance fee/interest Operating costs Costs specifically incurred for running the research infrastructure May include scientific, technique and administrative personnel directly linked to the research infrastructure

through depreciation Costs of lease of a research infrastructure may also be declared as eligible direct costs, but not finance fee/interest Operating costs Costs

11 Examples of operating costs of a LRI Personnel cost of administrative and support staff directly assigned to the functioning of the research infrastructure; Costs of rental of a research infrastructure corresponding to its actual use for the action; Costs of contracts for maintenance and repair (including calibrating and testing) specifically awarded for the functioning of the research infrastructure; Costs of consumables, materials and spare parts specifically used for the research infrastructure; Costs of contracts for facilities management, including security fees, insurance costs, quality control and certification, upgrading to national and/or EU quality, safety or security standards (if not capitalised) specifically awarded for the functioning of the research infrastructure; Costs of energy power and water specifically supplied for the research infrastructure.

research infrastructure; Costs of consumables, materials and spare parts specifically used for the research infrastructure; Costs of contracts for facilities management, including security fees,

12 Non-operating costs, covered by 25% flat rate Rental, lease or depreciation costs of buildings or plants not directly used for the project (e.g. administrative buildings, headquarters) Statutory audit and statutory legal fees Costs of office supplies and petty office equipment (purchased in bulk) Costs of other general services (cleaning, medical, library, services for publication, communication and connection, postage, dues and subscriptions, clothing, literature, transports, food catering, and similar items) Costs of management tasks and horizontal services (accounting and controlling, head office, corporate communications, HR and training, Internal Audit, management, quality management, strategic development) Non-specific, non-activity-related or non-project-related costs (general): consumables, maintenance, general facilities management, conferences, hosted activities, security fees, insurance costs, general utilities, energy power and water, and similar items

13 Costs must be identifiable, verifiable & directly related For capitalized costs: the implementation of the project specifically requires the use of the infrastructure For operating costs: the functioning of the infrastructure specifically requires the assignment of support staff or the award if specific service or supply contracts Guidance will explain kind of supporting evidence required: purchase order, delivery note, invoice, statement of work in progress, etc. The beneficiary may prove the direct link through persuasive alternative evidence.

staff or the award if specific service or supply contracts Guidance will explain kind of supporting evidence required: purchase order,

14 Costs must be directly measured Depending on the type of cost, the measurement will differ for capitalised cost: depreciation costs (and project time) for the building: rental or lease cost (and project time) for administrative personnel: time recording for other operating costs (maintenance and repair, consumables, materials and spare parts, facilities management, energy supply): specifically explicitly labelled invoice (and project time)

administrative personnel: time recording for other operating costs (maintenance and repair, consumables,

15 Example of directly measured actual use

16 h2020.nl

17 Nationaal Contactpunt voor Horizon 2020 Agentschap NL Expertisecentrum Internationaal onderzoek & Innovatie (EiOI)

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