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Which are the budgetary lines?

Under the Atlantic Programme Area will be granted to expenditure directly related to the project activities with reference to the following budget lines:

  1. Human Resources; Costs related to the persons directly involved in the project
  2. Services Supply; Costs for work done by a sub-contractor are only eligible if the work is essential to the project and the costs are reasonable. It is the Partner’s/organization responsibility to ensure that public procurement rules (European and National) are observed in selecting a company or individual to provide services such as external expertise and that contracts are awarded at normal market prices.
  3. Operational Costs; Operational costs are associated with the implementation of the project but they are not specific actions. Administration costs are limited to a maximum 25 % of the total budget line “Human Resources”. The calculation method and the rules of allocation must be presented in the application form and in the Subsidy Contract.
  4. Travel and accommodation; Actual travel costs and related subsistence allowance for staff taking part in the project may be charged to the project if:
    • They comply with the participant’s established internal rules and usual practice.
    • All tickets, invoices and receipts must be kept by partners so that their eligibility can be checked and audited.
    • costs must be directly related to, and essential for, the effective delivery of the project
    • cover economy class travel on public transport
  5. Meetings and Seminars; The costs related to meetings and seminars (rent, equipment, meals...) are eligible whenever they have been approved in the application form. Travel and accommodation costs related to meetings or seminars must be include in «Travel and Accommodation».
    Partnership staff costs related to preparation and implementation meetings and seminars project must be include in "Human Resources".
  6. Promotion and dissemination Expenditure with the main aim of promoting the project should be included here. This includes, for example, website, promotional material and printed publications. Public procurement rules must be observed in selecting company or individual, which will carry out the assignment
  7. Equipment; Durable equipment (computers, laboratory equipment, machine-tool, measures instruments, etc.) charged to the project only if they are essential for the delivery of the project, are eligible.
    Equipment costs that have a direct relation with the objectives of the operation are eligible if:
    • They have not previously been claimed in other national or EU funded programmes
    • The depreciation should be made in accordance with the tax and the rules applicable to the partner and generally accepted for items of the same kind (pro rata rate based on the amount of time that the equipment will be used on project’s benefit);
    • Only the portion of the equipment's depreciation corresponding to the duration of the project
    • Second-hand equipment is also eligible with a depreciated value (Subject to specific conditions relating to their original purchase, the price and their adaptation to the operation’s needs).
  8. Other
    Small infrastructures:
    Small Infrastructure (ie physical works and utilities in the public interest ) will be financed exceptionally only if it is crucial for the achievement of the project's objectives and if they benefit the partnership and the involved territories .
    Purchase of land
    According to Article 7(1)b of ERDF Regulation 1080/2006 the purchase of land is eligible until the ceiling of 10% of the total expenditure of the operation concerned and if a direct link exists between the purchase and the objectives of the project. This limit can even be exceeded (management committee decision), in exceptional and duly justified cases, for reasons of protecting the environment
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