Erasmus Mundus Action 2

Contractual Obligations, Financial Management and Reporting

Contractual obligations

Financial management

Reporting

Content

When? How? What?

Reference documents

EM Programme Guide + Guidelines to Call Grant Agreement + Annexes Administrative and Financial Handbook Scholarship candidates Selection Requirements Minimum Insurance Requirements

Beneficiaries space http://eacea.ec.europa.eu/erasmus_mundus/beneficiaries/beneficiaries_action_2_en.php

• Mobility implementation • Timeframe of activities • Use and Management of the Grant • Minimum Requirements for Selection • Reports • Notify EACEA of any change

Contractual obligations

Mobility implementation

• Compliance with the mobility requirements % of mobility per Target Group % distribution per type of mobility % EU vs N-EU Lot requirements

Your application is part of the Agreement and has to be adhered to

Time frame of activities • Start of the action: 15/07/2014

• Start of mobilities: 1st cohort: 09/2014 - 31/12/2015 2nd cohort: 09/2015 - 31/12/2016 3rd cohort: 09/2016 - 31/12/2017

• End of the action: 14/07/2018 (excepting Brazil lot – 14/01/2018)

Latest start of mobility flow

Contractual obligations

Financial management

Reporting

When? How? What?

Working with lump sums and unit costs

• Final Grant calculated solely based on the actual occurrence of eligible activities

Example

Grant Awarded: 3.000.000 EUR Final Grant: 2.900.000 EUR Amount to be reimbursed: 100.000 EUR

(even if actual costs = 2.700.000 EUR)

NO actual costs to be reported

Management of the Grant

Main budgetary items:

1. Organisation of the mobility (lump sum)

2. Joint coordination (if requested) (lump sum)

3. Implementation of the mobility (unit costs) Subsistence allowances, participations costs, travel costs and insurance costs

NO transfer of budget between 1-2-3

YES transfer of budget within 3. Implementation

Budget in € (Grant Agreement)

Expenditure in € (after implementation)

Case 1- Eligible Case 2- Not Eligible*

1. Organisation of the mobility 200.000 200.000 200.000

2. Joint coordination (if applicable) 10.000 10.000 20.000

3. Individual scholarships 3.000.000 3.000.000 2.990.000

3.1 Subsistence allowances 2.000.000 2.100.000 1.990.000

3.2 Travel costs 300.000 350.000 300.000

3.3 Participation costs 400.000 200.000 400.000

3.4 Insurance costs 300.000 350.000 300.000

TOTAL 3.210.000 3.210.000 3.210.000

*Transfer (reallocation) between any of the 3 main budget headings is not allowed

Organisation of the mobility

10.000 € X number of partners • Specify in the Memorandum of Understanding

the distribution and how to use the amount

• If 'silent partner', report immediately to EACEA and justify the use of the lump-sums

• Regarding the % distribution of the budget for organisation costs between the 2 sources of funding, DCI and ICI+ (only for lots 3, 4, 5, 7, 8, 10): it's a technical issue. It has no influence on the real distribution of Organisation costs between partners.

Third

countries European countries TOTAL

1. Organisation of the mobility 200.000 €

2. Joint coordination 10.000 €

TOTAL Organisation of the mobility and Joint coordination

178.500 € 31.500 € 210.000 €

85% 15% 100%

3. Subsistence allowance 1.807.900 € 338.900 € 2.146.800 €

4. Travel costs 291.000 € 74.000 € 365.000 €

5. Participation costs 333.000 € 24.000 € 357.000 €

6. Insurance 104.775 € 18.975 € 123.750 €

TOTAL Implementation of the mobility 2.536.675 € 455.875 € 2.992.550 €

GRAND TOTAL 2.715.175 € 487.375 € 3.202.550 €

Maximum amount of the grant: 2.793.750 500.000 3.293.750

Joint coordination

If Joint coordination (10.000 €)

Report the list of activities If role not justified, the lump-sum could

be recovered

Implementation of the mobility

• Subsistence allowances to be paid fully to participants (modalities in the

Student Agreement) on a monthly basis • Participation costs no double imposition of fees

• Travel costs scale of unit costs based on the distance (see EM

Programme Guide) • Insurance costs respect the minimum requirements

Distance (Km)

Target Group

Travel costs

Calculation of the scholarships (I)

To apply the correct unit costs, calculate Km using www.mapcrow.info

Between host HEI and: TG1 sending HEI TG2 location of origin TG3 location of residence

Calculation of the scholarships (II)

Subsistence allowances

Participation Costs

Insurance Costs

Duration of mobility (in months)

To be paid in full months. If portion: 1 -15 days= 0 16-30 days= 1 full month

75 € x Num. months

<10 months=0 € 10-17 months 3,000 € (1 a.y.) 18-26 months 6,000 € (2 a.y.) >=27 months 9,000 € (3 a.y.)

Example for students

Start date: 20 January End date: 30 July From 20 January to 19 February 1 month From 20 February to 19 March 1 month From 20 March to 19 April 1 month From 20 April to 19 May 1 month From 20 May to 19 June 1 month From 20 June to 19 July 1 month From 20 July to 30 July 11 days TOTAL Duration of the mobility: 6 months and 11 days Duration to be encoded in EMT: 6 months

How to calculate duration in months

Staff mobility

It can start at any moment and can be split in several periods

Example 1: 16 days realised in 2014 16 days realised in 2015 16 days realised in 2016 TOTAL DURATION: 2 months Example 2: 10 days realised in 2014 10 days realised in 2015 10 days realised in 2016 TOTAL DURATION: 1 month

Total duration of successive mobility periods for a given staff must be minimum 1 month (for example, duration of 25 days – ineligible).

If interruption – Students (Master, Doctorate, Post-Doctorate) a) for academic reasons Conditions:

1) It is academically justified 2) It is agreed with the EACEA

+ for Master mobilities: 3) Minimum one academic semester spent at the first

host institution before the interruption. Example: Master mobility (min. duration: 1 academic semester): - 1 month in 2015, 2 months in 2016, 3 months in 2017

ineligible

If interruption – Students b) Force majeure • Examples of force majeure: illness, pregnancy, etc.

• For Undergraduate, Master, Doctorate, Post-

Doctorate mobilities: eligibility period might be extended if necessary => amendment request to be submitted to the Agency

and the Visa Costs?

• Participating HEIs must cover visa related costs for students and staff – eventual leftovers from Travel costs, Insurance, Participation can be used to cover visa costs

• Subsistence allowance cannot be used to cover

this cost

Liaise with the EU Delegations to the non EU countries, the Consulates and the Embassies of the EU MS

• a 1st pre-financing payment of 30% of the grant - after signature of the agreement by the Agency (no need of a request for payment)

• the 2nd pre-financing payment (50% of the grant) / the 3rd pre-

financing payment (20% of the grant): if 70% or more of the previous pre-financing payment(s) has been

spent: the further pre-financing is paid in full if less than 70% of the previous pre-financing payment(s) has been

spent: the further pre-financing is reduced by the difference between the 70% threshold and the amount used

• The request for payment of the 2nd and 3rd pre-financing instalments

must use the relevant reporting form, and be accompanied by a complete mobility list (EMT)

Payment arrangements (GA – Article I.4.1, II.24.2)

Payment arrangements - example • Grant: 1.000.000 EUR • 1st pre-financing: 300.000 EUR (30% of the grant) • 2nd pre-financing: 210.000 EUR spent: 210.000/300.000*100=70% pre-financing is paid in full: 500.000 EUR(=1.000.000 EUR X 50%) • 3rd pre-financing: 480.000 EUR spent: 480.000/(300.000+500.000)*100=60% 70% of the previous pre-financings: 800.000 x 70% = 560.000 EUR pre-financing is reduced: 120.000 EUR=200.000–(560.000-480.000)

Checks and audits All EU funded projects may be checked through:

• A desk control (a review and analysis of the contractually required supporting documents)

• Monitoring and on the spot visits by the Agency • Audit visits by the Agency's external Auditors • Audit visits by the European Court of Auditors

When? • any time during implementation • up to 5 years after the date of the financial closure (date of the

final payment/recovery order)

Checks and audits – documents to be kept (in copy or in original, depending on the situation)

- Passport

- Student agreement

- Travel documents (boarding passes, electronic ticket etc)

- Bank statements – for the transfer of the subsistence allowance; in case of payments made in cash (not recommended): signed receipts by the students / scholars

- Insurance agreement/invoice/annex to the insurance contract with the name of the grantee and the period clearly stated

- any other documents relevant for the respective mobility

Contractual obligations

Financial management

Reporting

When? How? What?

Reporting

Focus on:

• the description of the activities related to the organisation and implementation of mobility

• the participation of the selected students/staff in the mobility

• the financial management of grant and scholarships payments to students/staff

A Report is...

• A detailed picture of the ongoing activities

promotion policy, cooperation mechanisms, selection procedure, academic quality control, recognition of mobility, impact, dissemination, plan for sustainability

• EACEA Mobility Tool (EMT) outputs Different outputs per report

Reporting 1st Progress Report (technical): - Report on activities from the start of the project till 1

September 2015 - Attachments:

- The Memorandum of Understanding, duly signed by all partners

- Models of student and learning agreements and model of ToR

- “Minimum Requirements for Selection” document - EMT outputs – export to pdf – signed by the

coordinator

Minimum Requirements for Selection

• Transparency and equitable treatment • Document declaring that requirements were met:

to be signed by the coordinator on behalf of the partnership

• Minutes of the Selection Committee/Board to be attached (signed by all partners)

To be sent with the 1st Progress Report (by 1/09/2015) or with the mobility lists if mobility starts earlier

The EACEA Mobility Tool

https://eacea.ec.europa.eu/mobility/

• Username + password to be received

• User Manual available on log-in page

Working with the EMT

Selection 1st cohort 01/09/2015-31/12/2015

Registration of the selection results

Main & Reserve lists of students/staff Non-selected list (limited data to encode)

1st Progress Report 01/09/2015

Implementation

Monitoring individual mobility flows

Mobility info and financial aspects Minor changes to mobility flows (i.e. drop-outs)

2nd Progress Report 01/02/2016

Selection 2nd cohort 01/09/2016-31/12/2016

Registration of the selection results

Main & Reserve lists of students/staff Non-selected list (limited data to encode)

Lists of selected students/staff 01/09/2016

… to Final Report

Working with the EMT

Post-Implementation Phase

15/09/2018 15/09/2023

Implementation Phase

1 September 2015 14/09/2018

Submission Phase

January 2015 1 September 2015

EMT: Different lists

• Main list • Reserve list • Non-selected list (not applicable to staff) • Cancelled applications list • Drop-out list (when the first individual mobility

has started)

EMT: How to add a person?

1. Red fields are mandatory

2. Free text fields or fields with dropdown menu

3. Planned dates of mobility

Reporting – Export to pdf/excel

1) "Export to pdf" latest 15 days before the first mobility starts and with first progress report

2) Per list and type of mobility 3) "Export to excel" to check

encoded data

Encoding the selection results

• Mysteries from the EMT data encoded don’t correspond with the

individual records

nationality from passport= Tunisia nationality from EMT= South Africa

same data are encoded in different ways

X) University of Origin = University of Santiago Y) University of Origin = Santiago University

!!!!Before sending the lists, CHECK them!!!!

Reporting • 2nd and 3rd Progress Reports (technical and financial)

• Report on activities between 1/9/2015 and 1/2/2016 and between 1/2/2016 and 1/2/2017

• Financial statements of the occurred expenditures • Request for further pre-financing • EMT outputs – "Progress Report" output

Reporting

• Final Report • Report on actual implementation of the project • To be submitted within 2 months after end of eligibility

period • All expenditures before end of eligibility period • EMT output - "Final Report" output

EMT: How to report mobility?

1. Coherent with the start and end dates

2. Full months 3. Supporting documents

No financial data if no mobility

EMT: How to report financial data? = subsistence allowances paid

+ travel costs + participation costs (if applicable) +insurance costs incurred at the moment of reporting

Red fields = manual inputting White fields = automatic calculation

Find the error(s)….

Reporting – Financial Part

Total scholarship = Amount received

Progress report

Final report

Total scholarship ≠ Amount received

Amount received = Occurred expenditure paid in Financial Statement

Start of the eligibility period 15/07/2014

Minimum Requirements for the Selection Procedure + Lists of selected candidates (EMT)

15 days before 1st Mobility starts

First Progress Report 01/09/2015

1st Cohort Lists of scholarship holders (EMT) Mobility flow latest start

2nd Cohort Lists of scholarship holders (EMT) Mobility flow latest start

3rd Cohort Lists of scholarship holders (EMT) Mobility flow latest start

01/09/2015 31/12/2015

01/09/2016 31/12/2016

01/09/2017 31/12/2017

Second Progress Report 01/02/2016 Third Progress Report 01/02/2017

End of the eligibility period 14/07/2018 or 14/06/2018

Final Report 14/09/2018 or 14/07/2018

Modifications to the Grant Agreement

• Modification = Amendment to the GA • to be requested

- ONLY in DULY JUSTIFIED cases

- BEFORE the change takes place

• Approval from EACEA needed

Types of modifications (examples)

• Formal Amendment Change in the composition of the

Partnership

• Exchange of letters Change of LR/CO Substantial changes to mobility flows

• Notification to EACEA Minor changes to mobility flows

Types of modifications

Procedure to be followed

EACEA decision

Reference documents

Beneficiaries space http://eacea.ec.europa.eu/erasmus_mundus/beneficiaries/beneficiaries_action_2_en.php