Project Management

When preparing the budget, it is necessary to identify the gross annual cost. This information can be obtained through the use of the salary tables "AdR expenses" which will allow estimating costs.

At the reporting stage, it is necessary to know the actual cost of staff involved in a project during the reporting period.

It will be the responsibility of this service to highlight the actual eligible cost in the statement, taking into account the cost of labour and productive time, which is set at 1512 hours per year (MIUR Circular of 03.03.2007).

The time actually spent on the project will be expressed in hours and must be recorded in monthly Time-sheets mensili, in accordance with Chairman's provision 16642 of July 2014; the preparation instructions are available at the following link.

The documents required for reporting personnel costs are:

• Certification of the Central Administration with gross personnel costs (gross payroll, charges to be borne by the Institution and IRAP).
• Copy of the contract of personnel participating in the project, and for whom the cost is requested.
• Copy of the timesheets related to the commitment of the staff in the project, signed by the project’s Scientific Manager. These timesheets must take into account all research projects in which the reported personnel are engaged.
• Copies of signed expense documents (pay stubs).

These are assets purchased and used for the purposes of the project. The regulations currently in force at the INFN apply to their purchase. In this regard, we draw attention to the need to follow the principle of the best value for money, as required by the European Commission, which requires market research even for amounts lower than our regulation: :

• Use the RDO (search for offer) on the MEPA for all purchases for European projects of any amount. If the meta-product is not available, it will be necessary to conduct a market research outside MEPA, concerning no less than three offers, in order to comply with the requests of the European Commission.


• Consumables do not include stationery or other expenses for which the exclusive use for the project cannot be established, and which are, therefore, to be included in the overhead cost category. Costs incurred for laboratory expenses (boards, cables, laboratory equipment, etc.) are included under this heading only if a declaration of exclusive use for project activities has been provided. Otherwise, they will be considered as overhead expenses.

The documents required for reporting the cost of consumables are:

• Purchase Order.
• Invoices and transport documents.
• Declaration of exclusive use on the project.
• Payment order.
• any other evidence that the quality of the products purchased complies with good market practice (value for money) and that the quality of the products is reasonable in relation to the project objectives.

The eligible cost of such inventory assets is established, except for special provisions of specific programs, in relation to the useful life of the asset and the extent to which the asset is used for the purposes of the project; therefore, the eligible cost is the depreciation cost, calculated on the basis of coefficients established by national tax laws and internal regulations. The calculation of the eligible portion will be made by the Service.

The documents required for reporting the cost of durable goods are:

• Purchase Order
• Invoices and transport documents
• Test report
• Payment order
• Registration on the Durable Goods Register
• Depreciation calculation details
• Declaration of the Scientific Manager, detailing the reasons that justify the percentage of use on the project.

NOTE ON VAT APPLICATION TO PURCHASES OF CONSUMER GOODS AND DURABLES

In order to benefit from the non-taxable regime provided for by Art. 72 of Presidential Decree 633/72, which qualifies as non-taxable purchases of goods and services for the benefit of EU-based institutions in the exercise of their institutional functions [...], it is necessary to issue a declaration to the supplier of the goods or services, stating the name of the financed project and the contract number, the percentage share financed by the European Community to which the exemption is applied (which varies depending upon the type of financing obtained).
In the FP7, the VAT, being an indirect tax, is not applied and falls under the overhead costs; in Horizon2020, on the contrary, the cost of VAT is applied..

Eligible costs in this category are travel expenses for purposes strictly related to the project, participation in seminars and/or conferences for the presentation of results or for their dissemination (purpose expressly requested by the Commission), and travel for partnership work (if any). These trips must be made only by staff members assigned to the project (team members), the eligible expenses are airfare, food, lodging or per diem, if it replaces the out-of-pocket expenses. All the above expenditure must be net of non-eligible costs (VAT, airport taxes, non-economic costs, first class travel, etc.) The final accounting will be made by the Service.
The costs incurred for the selected flights, the need to use taxis (if this is provided for in the internal regulations), as well as their relevance vis-à-vis the project must always be demonstrated..

The documents required for reporting the cost of travel and lodging are:

• Authorisation to carry out the mission
• Travel tickets and related boarding stubs
• Other travel documents, if made by one’s own vehicle upon authorisation
• hotel invoices
• invoices or receipts for meals
• Fee payment receipts
• Public transport receipts, taxis
• any other document attesting to the expense incurred

In the case of travel required to participate in meetings with Project Partners in addition to the above documents, it is necessary to provide:

• Invitation to the meeting by the Project Coordinator (exchange of emails, letters, etc.)
• Meeting agendas
• Agenda/meeting reports
• Minutes, relevant signatures attesting to the need and relevance of the meeting vis-à-vis the project.

In the case of travel to attend Conferences in addition to the above documents, it is also necessary to provide:

• Programme of the event demonstrating the relevance of the expenditure vis-à-vis the project (citation of the Project in posters, in daily agendas, link to the conference, talks held, etc.)

Eligible costs in this category are travel expenses to and from the place of origin, daily per diem according to applicable internal regulations and/or accommodation and food expenses. Such expenses may be reimbursed only if provided for in the DoW and Annex I, and expressly mentioned in the Project scope. (Advisory Board meetings...)

The documents required for reporting lodging costs are:

• Request for authorisation submitted to the Director, with specific and detailed motivation and relevance vis-à-vis the Project
• Travel tickets and boarding stubs
• Report of the Scientific Manager concerning the activity carried out within the Project.

This cost item includes:

• Expenses for services related to the specific Project requirements, governed by an agreement between the beneficiary and a service provider, must be indicated in Annex I of the Grant Agreement (e.g., preparation of a project website, transport costs, etc.)
• Costs for ancillary services not previously authorised in Annex I (costs for certification, catering, conference room rental, etc.).

These costs are not to be considered indirect costs.

For funding obtained within Horizon2020, certification costs will be “other direct costs”, no longer “subcontracts” and, therefore, will be considered indirect costs..

The documents required for reporting the cost of subcontracts are:

• purchase order
• Invoices and/or fees
• Payment order
• report on the activity performed by the subcontractor
• report on the necessity of the provision of the service by a third party provider
• any other evidence that the service has been purchased at the most advantageous market price.

Indirect costs (OVERHEADS)

These are all costs of administrative, technical and logistical nature that cannot be directly attributed to the project, but are incurred in carrying out activities related thereto (infrastructure costs, utility costs, technical/administrative staff costs, postal costs, indirect taxes, etc.) The determination of indirect costs varies depending on the specific funding scheme or programme chosen. For funding relating to Horizon2020 the share of indirect costs is fixed for all types, 25% of direct costs (excluding subcontracts)..