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*** FP6 Rules *** |
| 1. About the AC cost Model |
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For all FP6 contracts, CERN uses the AC (Additional
Cost) cost model. In this model, CERN can charge 100% of eligible
direct additional costs and a flat rate for indirect costs
(see point 5). The flat rate is a fixed contribution (that
generally equals 20% of all eligible direct additional costs,
minus costs of sub-contracts).
An additional cost is a cost incurred for the project which
would not have been incurred by CERN without the project.
As an exception to this rule, CERN can charge costs of permanent
staff for the management of the Consortium activity only,
to the extent that CERN can identify its actual costs (the
use of timesheet is mandatory). However, the flat rate for
indirect costs does not apply as these are not additional
costs.
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| 2. Necessary conditions
for eligibility |
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To be eligible for reimbursement by the EU, cost incurred
by CERN must be: |
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Costs must be real and actually incurred (not estimated,
budgeted or foreseen) during the contractual duration of
the project. They must be recorded in the accounts in accordance
with the usual existing accounting principles of CERN, be
identifiable and controllable.
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Costs must be necessary for carrying out the project and
directly linked to the subject matter and scope. They must
be coherent with the description of work (Annex 1 of the
Contract).
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Costs must be reasonable and comply with the aim of minimizing
the cost of resources foreseen in the objectives of the
project. Costs must be in line with the normal procedures
and practices at CERN (e.g. CERN allows travels with first-class
train tickets, which are therefore considered as economic).
Unless duly justified, any cost that would be considered
as non-economic and/or not in line with the normal practices
at CERN would be considered as non-eligible.
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| 3. Non Eligible costs |
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Some costs can never be charged, for example |
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- Any identifiable indirect taxes, such as VAT. See VAT
and other indirect taxes information
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- Costs declared, incurred or reimbursed in respect of another
Community project;
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- Excessive or reckless expenditure;
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- Expenses incurred before the contractual start of the
project.
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| 4. Application of the rules for the cost categories
at CERN |
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Personnel |
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Direct additional costs of personnel can include: |
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- Personnel under limited-duration contract of any kind
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- Personnel with a temporary contract to complete a doctorate;
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- Personnel whose employment contract depends wholly or
in part on additional external financing (rare). In this
case, costs charged to the project must exclude all costs
covered by normal recurring financing.
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For CERN, it mainly concerns staff on LD contracts hired for
the project, fellows, project associates and students whose
contract started after the EU project (additional criteria).
When personnel considered as additional on a EU project is transferred
to another EU project, salary costs of these person are still
additional despite employee’s contract start is anterior
to the second EU project start.
As personnel costs claimed to the EU must be real and such information
cannot be found in CET, it can be obtained through FI-DI-TPR
Unit. Please provide CERN’s IDs of people concerned as
well as the relevant period. Note that timesheets are mandatory
to identify time spent on the projects.
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Travel and subsistence at CERN |
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As a general rule, actual travel and related subsistence costs
relating to the project are direct eligible costs, providing
they comply with the contractor’s usual practices and
are duly justified..
However, as CERN’s practice is to reimburse some travel
costs on the basis of a lump sum or per diem payment, it is
this fixed amount and not the actual cost that is considered
as the eligible costs.
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Durable equipment |
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CERN does not depreciate durable equipment; therefore, the
entire cost can be declared on the period when the equipment
is bought. Note that durable equipment bought must be signaled
in Annex 1 or accepted by EC’s project officer. If not,
such expenditure may be considered as unnecessary, excessive
or abusive (and as such, non-eligible). |
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| 5. Indirect costs (overheads) |
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Indirect costs are those costs that are not directly
related to the project, not identified as direct costs, and
which do not include any costs already directly charged to the
project. Within AC cost model, indirect costs do not need to
be identified and are covered by a determined percentage of
the direct costs.
Examples of indirect costs at CERN: energy, heating, administrative
support, etc.
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| For further details, please refer to the EU Financial
Guidelines (FP6)
or contact FI-DI-TPR Unit. |
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