Financial Guidelines - ERSTE Stiftung

GUIDELINES ON THE USE OF THE GRANT
AND FINANCIAL REPORTING
PATTERNS Lectures 2012/2013
Guidelines on the Use of the Grant and Financial Reporting
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1. GENERAL CONDITIONS
1.1 The maximum grant per course is €11,500, which is divided into different budget lines, as
demonstrated below. Each applicant is required to submit a budget overview on how
he/she plans to use the grant following the instructions below. Please use the enclosed
budget spreadsheet (Annex 1) when putting together the budget.
1.2 All proposed activities must be directly related to the development and/or implementation
of the proposed course.
1.3 All activities must be concluded by 30 June 2014.
2. BUDGET LINES
The table below lists all budget lines and indicates the main limitations and recommendations
per budget line. Each budget line is described in further detail below.
Table 1: Budget overview
Budget line Budgetary limits
Supporting course development €1,500 (fixed)
Literature min. €500, max. €1,000
Study visit(s)
(travel, accommodation and per diems)
Guest lecturers (honorarium, travel,
accommodation, per diems) for two different
semesters/years (1 st and 2 nd year of course
implementation)
a min. of one study visit must be conducted;
max. €2,500 may be spent on study visits
a min. of one guest lecturer per semester/year
must be invited;
a teaching honorarium of €100/teaching hour is
recommended 1 ;
max. €5,500 may be spent on guest lectures in
two different semesters/first and second year of
implementation
Publication fee max. €1,500; not obligatory
Other costs max. 10% of the total budget; not obligatory
Max. total grant (gross amount) €11,500
1 Should you decide to use a different rate per teaching hour, please explain your reason for doing so
in the narrative part of the application.
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2.1 SUPPORTING COURSE DEVELOPMENT
Each lecturer is entitled to a fee for the development of their course which they can use
as they wish, i.e. no supporting documentation will be requested. This amount is fixed at
€1,500.
This amount will be divided into two parts. The first part (€1,000) will be transferred as
part of the first instalment (see Chapter 5: Instalments). The remaining €500 will be
transferred as a final payment after submission and approval of final narrative and
financial reports.
2.2 LITERATURE
An amount ranging from €500 to €1,000 has been allocated for the purchase of literature.
As supporting documentation – in addition to the standard documentation specified in
Chapter 6.2 – we require submission of a form 2 signed by the institution’s librarian (or
some other authorised representative) containing the list of literature purchased using
the project grant. This form will confirm that all the literature purchased as part of the
project has been handed over to the institution’s library. It must be submitted together
with the mid-term or final report.
2.3 STUDY VISIT(S)
Each lecturer is obliged to conduct at least one study visit, which should take place
before the start of the course.
The study visit budget should generally consist of the following items:
-­‐ accommodation (suggested max. amount is €100/night; however, this may vary
depending on the location)
-­‐ per diems, which should be calculated in accordance with the respective national
laws; the maximum amount is €40 per day
-­‐ travel costs, including all means of transportation, e.g. car, bus, train and plane; in the
case of car travel, the rate per kilometre should be determined in accordance with the
internal rules of the organisation/ the national law
The maximum amount for study visits is €2,500.
As supporting documentation – in addition to the standard documentation specified in
Chapter 6.2 – we require submission of the invitation from the institution the lecturer will
be visiting for a set period of time. This does not need to be a formal document; an
informal confirmation per e-mail will suffice.
2.4 GUEST LECTURES
As part of this project, it is obligatory to invite at least one guest lecturer during the first
year of course implementation. It is also possible to invite more than one guest lecturer,
either at the same time (e.g. in the form of a small symposium) or at different stages of
the course.
2 The form will be made available by WUS Austria upon request.
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When the course is implemented in the second semester or for the second time (may
vary depending on whether the course runs over one or two semesters), the lecturer
should use the grant to invite at least one guest lecturer during the second
semester/second round of implementation.
The guest lecturer budget should consist of the following items:
-­‐ honorarium for teaching (recommended amount is €100/teaching hour) 3
-­‐ accommodation (suggested max. amount is €100/night; however, this may vary
depending on the location)
-­‐ per diems, which should be calculated in accordance with the respective national
laws; the maximum amount is €40 per day
-­‐ travel costs: all means of transportation are permitted, e.g. car, bus, train and plane. If
lecturers travel by car, the rate per kilometre should be determined in accordance
with the internal rules of the organisation/the national law.
The maximum amount for guest lectures spread over two semesters is €5,500. Out of
this, a maximum of €3,000 should be spent on remuneration for teaching.
As supporting documentation – in addition to the standard documentation specified in
Chapter 6.2 – we also require each lecturer to fill in the guest lecturer form 4 and submit
their CV four to six weeks before the respective guest lecture is scheduled to take place.
This is also a precondition for the transfer of the second and third instalments. We also
require receipts for the per diems and the honorarium for guest lecturer(s). 5
2.5 PUBLICATION
Part of this grant may also be allocated to publication. Each lecturer is entitled to a
maximum of €1,500 to cover the different costs related to the publication (e.g. printing,
translation, editing, layout). Please indicate the type of costs and the amount in the
budget spreadsheet (Annex 1). Publication is not mandatory.
As supporting documentation we will need the standard documentation specified in
Chapter 6.2.
2.6 OTHER COSTS
A maximum of 10% of the total grant may be used for other activities not explicitly
planned as part of the project. Lecturers are encouraged to use this part of the grant to
promote the involvement of students in the course (e.g. student excursions, exhibitions,
projects, etc.).
Printing and copying costs as well as reasonable hospitality costs (e.g. catering) may
also be included in this budget line. Please indicate the type of costs and the amount in
the budget spreadsheet (Annex 1).
As supporting documentation we will need the standard documentation specified in
Chapter 6.2.
3
Should you decide to use a different rate per teaching hour, please explain your reason for doing so
in the narrative part of the application.
4
The form will be provided by WUS Austria.
5
The form will be made available by WUS Austria upon request.
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3. INELIGIBLE COSTS
All expenditure that is not directly related to the course (its development and/or
implementation) is ineligible, as well as excessive or reckless expenditure. Furthermore,
costs such as acquisition of laptops, cameras, software, etc. are ineligible.
If you are not sure about the eligibility of specific expenditure, feel free to contact
PATTERNS Lectures Help Desk (patterns@wus-austria.org).
4. TRANSFERS BETWEEN BUDGET HEADINGS
Once the project has been allocated funding and the contract has been signed, it is
possible to shift funds from one budget line to another to the amount of 10% of the
respective budget line without pre-approval from PATTERNS Lectures project
management. For all larger shifts, a budget amendment must be made at least six weeks
before the activities in question take place.
5. INSTALMENTS
The first instalment will be calculated as 50% of the total grant minus €500 (final
payment) and it will be transferred after the Funding Agreement has been signed by all
parties. This amount will enable implementation of the activities planned in the first
period of project implementation before the course starts, i.e. the first part of the fee for
course development (€1,000), literature purchase, study visit(s), etc.
The second instalment, amounting to 25% of the total grant, will be transferred after the
guest lecturer form(s) have been submitted for each guest lecturer teaching in the first
semester/first round of course implementation, together with their respective CV(s).
These forms must be submitted six weeks before the actual guest lecture takes place in
order to allow sufficient time to check the forms and transfer the grant.
The third instalment, amounting to a maximum of 25% of the total grant, will be
transferred after submission of the mid-term reports (financial and narrative, including the
financial plan for the last project phase), as well as the guest lecturer form(s) and the
CV(s) for the next round of guest lectures. This instalment will be based on the cost
calculation for the last project phase and may, therefore, be lower than the maximum
amount.
The final payment of the remaining portion of the fee for course development to the
amount of €500 will be transferred after submission and approval of the final narrative
and financial reports.
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Table 2: Required documentation
Instalment Required documentation
1 st instalment: 50% of the total grant minus €500 signed Funding Agreement
2 nd instalment: 25% of the total grant guest lecturer form(s) + CV(s)
3 rd instalment: 25% of the total grant
- narrative and financial mid-term reports,
including financial plan for the final period;
- guest lecturer form(s) + CV(s);
- results of the student evaluation 6
- confirmation of submission of purchased
literature to the institution’s library
Final payment: €500 - final narrative and financial reports
- results of the student evaluation
6. FINANCIAL REPORTING
Two financial reports will be required during project implementation. The mid-term
financial report will cover the period of the first round of course implementation and will
be due on 15 March 2013 for courses commencing in the winter semester 2012 and on
16 September 2013 for courses commencing in the summer semester 2013. The final
financial report is due by 30 June 2014 at the latest.
6.1 Both mid-term and final financial reports must be compiled using an Excel table which
will be provided by WUS Austria. Please note that the document contains two sheets:
one demonstrates the general overview of the expenses per single budget line and
component. The second sheet should provide details on each item of expenditure.
When filling out the “details” sheet, please enter each document (invoice, ticket,
honorarium receipt, etc.) separately and indicate:
• the date of expenditure (the date of the actual expenditure, which may differ from the
date of the invoice)
• a short description of expenditure (what, who, how many, etc.)
• the amount in the foreign currency (if applicable)
• the amount in EUR (by indicating in the extra column the exchange rate used and the
source)
Please be sure to numerate the invoices according to the “reference number” from the
“details” sheet in order to facilitate the review of the expenditure.
6.2 Please provide supporting documentation in the form of readable copies (not originals!)
for each item of expenditure incurred as part of the project and reported in the financial
forms, e.g. copies of invoices, tickets, honorarium receipts, etc. These should be sent to
WUS Austria by post or scanned by e-mail. Originals must be kept at the institution for a
period of seven years.
Hotel invoices must include the name of the person using the service.
Invoices for literature must specify the purchased titles.
6 Form for the student evaluation will be made available by WUS Austria upon request.
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Please refer to the description of the single budget lines for the list of the additional
supporting documentation requested for each budget line.
For an overview of the other required supporting documentation, please see Table 2 in
the previous chapter.
7. VISIBILITY
Should you produce any promotional material (folders, posters, announcements,
website, etc.), please use the logos of ERSTE Foundation and WUS Austria, as well as
the following wording: “Supported by the PATTERNS Lectures project, initiated by
ERSTE Foundation and implemented by WUS Austria. www.patternslectures.org“
If you release a publication, please use the following wording: “This publication has been
produced as part of the PATTERNS Lectures project, initiated by ERSTE Foundation
and implemented by WUS Austria. www.patternslectures.org“
Please also use the logos of both organisations, which can be downloaded at:
ERSTE Foundation: http://www.erstestiftung.org/restricted/ci/
WUS Austria: http://www.wus-austria.org/content/49/42.html
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