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FP6 Financial Info & FAQs --> Project --> Costs --> Eligible Costs --> Misc

Q:

In FP6 eligible costs must be "incurred during the duration of the project" according to art. II.19.1c. What is the meaning of "incurred", recorded in the accounts of the institution? Are costs eligible, which are incurred in the partners'' accounts during the project duration for the presentation of papers in meetings happening after the project duration (i.e. the registration fees and travel expenses are paid before project end). Obviously some costs related to theses meetings will be incurred before project end and other after project end. Are those incurred before project end eligible?

A:

Incurred means contracted for and the “benefit” gained, usually evidenced by invoice, or for goods perhaps evidence of delivery or for services evidence by some “official” document. It does not necessarily have to have been paid, yet – but it will be paid and evidence of eventually payment will be needed by the auditors.

 

Please refer to section 2.1.2.1 of the “Financial Guidelines”:

 

“…To be actual, costs must be incurred during the lifetime of the project. Costs will not be eligible if they are incurred before the beginning or after the end of the duration of the project, except for the costs incurred in drawing up the final reports which may be incurred during the period of up to 45 days after the end of the project or the date of termination whichever is earlier…”

 

It seems to us that the audit certificate costs and meetings to draw up the reports was intended to be within this definition. Don’t forget that application can be made (and is usually granted) for this period to be extended by a further 45 days – but only if timely application is made, not after the first 45 days have expired!



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