This paper is in addition to the proposals from Michelle Gautier which cover projects funded through the CPP pipeline model.

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1 Simplified Costs Options Models for Third Sector Delivery Agents This paper is in addition to the proposals from Michelle Gautier which cover projects funded through the CPP pipeline model. Introduction The recommendations in this paper are based on the information available from the EC, including COCOF note 09/0025/04/EN, which provides technical guidance on how to interpret and apply the community rules in the area of indirect costs declared on a flat rate basis, flat rate costs calculated by application of standard scales of unit costs and lump sums. Information about the finances of structural fund projects delivered in the ESF programme has been received from a number of Scottish voluntary organisations. Third sector umbrella organisations based in other UK and EU countries have provided examples of the application of commission and national rules in their areas. The Commission feel that simplification is needed to ensure the smooth delivery of the programmes and continued interest of beneficiaries. They believe that the application of the simplified cost option rules will have a positive impact on the results of the programmes by ensuring an efficient distribution of the administrative efforts required at national, regional and EU levels. They also believe it will cut the time required and the cost involved in reaching the programmes objectives and allow them to focus on results. By putting in place simpler rules which are more easily understood by the stakeholders involved, simplified costs should reinforce legal certainty, help to reduce errors and increase the assurance given by the national delivery systems. The Commission proposes to achieve simplification in several different ways, including the harmonisation of rules for several funds, increased flexibility, increased proportionality, clarification of rules to improve legal certainty, and digitisation of documents and processes. A reduction of the administrative burden for beneficiaries is the main aim of the Commission s proposals and member states have been encouraged to take full advantage of all the options and flexibility offered in the new framework and make the best choices for their particular circumstances. Some elements of simplification reduce administrative effort at all levels and some are targeted at national and regional administrations. It is expected that the introduction of simplified costing options will require the Scottish Government to invest in a new information system, and that an updated Eurosys will require new claims and application processes. 1

2 At the recent UK workshop on Simplified Costs a number of the commission staff made reference to gold plating of national rules and stressed that managing authorities should keep national rules as simple as possible. It is necessary for the national rules to be updated and published prior to the commencement of the structural fund programmes and a successful transition to the operation of the simplified costing options will require managing authority, audit and delivery organisation staff to undertake training on the revised rules and procedures. Summary recommendations It is recommended that the two flat rate financing models as detailed in the table below are incorporated in the proposals for Simplified Cost Options in the delivery of Scotland s Structural Funds Programmes. For the purposes of these recommendations it is assumed that there is no, or only a very small amount of, outsourcing of the operations. ESF Regulation Flat rate financing to calculate indirect costs Category of costs to which the rate is applied Eligible direct staff costs Eligible direct staff costs Rate Rate used to calculate 40% Remaining eligible costs of an operation Calculation method / Remark No calculation Flat rate financing 15% No calculation Other eligible direct costs are declared in addition The text agreed by the trilogue is Article 14.2 of the ESF Regulation 2. In accordance with Article 57(1)(d) and (4)(d) of Regulation (EU) No [ ],a flat rate of up to 40% of the eligible direct staff costs may be used to cover the remaining eligible costs of an operation without a requirement for the Member State to execute any calculation to determine the applicable rate. The Third Sector has no existing model of distributing core funding which means that the eligible direct staff costs +40% model is probably the easiest simplified cost option model to use. 2

3 In most ESF projects the majority of expenditure relates to staff costs. Using the proposed commission regulation it will be possible for delivery agents to calculate the total eligible costs of the project on the basis of eligible direct staff costs, plus 40 % of the amount of these costs. The Managing Authority would set the agreed direct staffing elements, and the delivery organisation would receive an additional40% of the eligible direct staffing costs to cover all other costs (direct other costs, participant payments, indirect staff, overheads, etc.). Where this model is used, no audit trail is required to justify the +40% as this figure will be established by regulation. The audit trail would examine only the agreed eligible direct staff costs and establish whether the claimed direct costs fit with the national, operational programme and European eligibility rules. Whilst the +40% model is the simplest flat rate financing model, research by SCVO has shown that the model does not produce a fair result for some of the ESF projects currently being delivered. From a sample of current projects (see attached document Survey re European Commission Regulation Flat Rates) it was established that only where the eligible direct staff costs were more than 72% of the full cost of the project would the +40% flat rate financing rate approximate to a recovery of costs based on a full cost recovery principle. The regulations are expected to provide two flat rate options for which no calculation is required. The second is calculated as direct eligible staff costs and sirect eligible other costs plus 15%. Although it depends on the relationship of overheads to other eligible direct costs, generally when a project has over 65% of its eligible direct costs as a staffing cost the +40% flat rate should produce a grant of between 90% and 100% of the expected total costs including an allocation for overheads. It must be recognised that the simplification regulations signify a departure from the principles of real costs. The commission auditors recognise that the payment of the grant has moved from the principle of real costs to payments on flat or standard rates and lump sums which involve approximations of costs based on averages and surveys of historical data or market prices. This will mean that grants made may overcompensate or undercompensate. In the SCVO sample, only two projects showed a potential payment of over 100%. As would be expected, given the range of costs deemed to be ineligible in the current ESF programme, application of either the +40% or the +15% flat rate formula resulted in a larger draw down of funds by all projects. It is unlikely that Scotland could provide the necessary evidence to implement any flat rate financing figure other than the two established through regulation. The Scotland National Rules for excluded significant elements of the indirect 3

4 or overhead costs and at the UK Simplified Cost Workshop held in September the Commission representatives indicated that at least three years of historical data would be required to compute an alternative figure. The Managing Authority would need to provide actual real costs of delivery and this is not currently held in Eurosys. The audit requirement is that the simplified cost option being used has been established in advance, on the basis of a fair, equitable and verifiable calculation. The auditors explain these terms as follows:: Fair: Reasonable, based on reality, not excessive or extreme. Duly justified and explained Equitable: Not favouring some beneficiaries or types of operations over others Verifiable: Based on documentary evidence which can be verified (audit trail). Ex nihilo rates will not be accepted. Checked on a horizontal level It should be noted that Simplified Cost Options cannot be applied to all types of structural funds projects. They are only applied to grants and are not available to operations or projects which are subject to public procurement contracts. In the case of small grants (under 50,000 euros) the payment method will be a lump sum which will be reimbursed when pre-defined terms of agreement on activities and/or outputs are completed. Issues A number of issues require to be clarified before the programmes begin. These include: Definitions of direct eligible costs, both staff and other costs Treatment of volunteer time Payment schedules, including advance payments Notification of Change procedure Training on application / claims process Amendments to Management Information Systems to facilitate record keeping and claims processes Eligible costs It is expected that the Managing Authority will remove any gold plating from the National Rules and, using lessons learnt from the current programme, will provide rules which maximise the funding which can be drawn down in Scotland whilst adhering to Commission and Exchequer rules with respect to payment of grant. The Commission estimate that more than 50% of the errors found at audit relate to the application of the national rules. The Commission state that eligible costs are costs actually incurred by the beneficiary of a grant which meet all the following criteria: 4

5 They are incurred during the duration of the action or of the work programme, with the exception of costs relating to final reports and audit certificates The period of eligibility of costs will start as specified in the grant agreement or the grant decision If a beneficiary can demonstrate the need to start the action before the agreement is signed, expenditure may be authorised before the grant is awarded. Under no circumstances can the eligibility period start before the date of submission of the grant application They are indicated in the estimated budget of the action or work programme; They are necessary for the implementation of the action or of the work programme which is the subject of the grant They are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary They comply with the requirements of applicable tax and social legislation They are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency Following the UK Simplified Costs Workshop there was a suggestion from one of the commission staff that eligible direct staff had to be 100% employed on a single European project. In response to a query as to the accuracy of this statement Ken Lambert, who holds a post as an Adviser in the European Commission stated that: the draft guidance says that it is important to define what is meant by eligible direct staff costs. As this is not done so in the Regulation, it means that OPs need their own definitions Article 56 states: 4. The rules on the eligibility of expenditure shall be laid down at national level subject to the exceptions provided for in the specific Regulations for each Fund. They shall cover the entirety of the expenditure declared under the operational programme. He further noted as to direct staff costs I fully agree that this means staff that are those who are delivering the service, be it on a full or part time basis, in the latter case requiring time sheets. 5

6 This to his mind is borne out by acceptance of the last minute regulation that stipulates an hourly rate can be calculated by gross employment costs divided by 1720 hours. The slide from DG Empl at the workshop on this topic stresses that time sheets are still required for the time spent on operations, meaning that the expectation is that not all staff will work full time. In addition, the draft guidance says that it is important to define what is meant by eligible direct staff costs. As this is not defined in the Regulation, OPs need their own definitions. In Scotland s Operating Programmes eligible direct staff would be expected to be defined as staff working full or part time whose activities directly impact on participants. It is therefore of vital importance that the rules relating to eligibility which are written into the Operating Programmes and the Scottish National Rules are not so prescriptive that they prevent properly incurred expenditure items from being eligible for ESF grant funding. A document suggesting possible lists of eligible direct costs and costs which would be considered indirect is attached. It should be noted that there are some significant differences between different parts of the UK and therest of EU as to which costs are and are not considered to be eligible. Examples include the different treatment of staff costs relating to redundancy as reflected in the period of time employed in a Structural Fund project, repayment of Student Loans, volunteer in-kind values and, particularly in ERDF projects, contingency costs. Volunteer Time The Welsh guidance notes, when including volunteering in kind as an eligible cost, refer to: Article 56 Paragraph 2 sub paras (a) (b) and (c) of EC Regulation 1083/2006 dated 11 July 2006 as amended by Council Regulation (EC) No 284/2009 of 7 April 2009 and Regulation (EU) No 539/2010 of the European Parliament and of the Council of 16 June 2010 which sets out the European Commission requirements related to in-kind match funding contributions. The amended regulation states that:..contributions in kind may be considered as incurred expenditure by beneficiaries for the implementation of operations under the conditions outlined below: (a) the eligibility rules drawn up on the basis of paragraph 4 foresee the eligibility of such expenditure; (b) the amount of expenditure is duly justified by supporting documents having equivalent probative value to invoices, without prejudice to provisions set out in specific Regulations; (N.B. Sponsors should ensure agreement in advance as to what constitutes equivalent probative value) 6

7 (c) in the case of contributions in-kind, the co-financing from the Funds does not exceed the total eligible expenditure excluding the value of such contributions. Article 56(2) of Council Regulation (EC) No 284/2009 of 7 April 2009 also enables in kind contributions in respect of financial engineering instruments, to be treated as expenditure paid at the constitution of the fund(s), where all the above criteria listed at (a), (b) and (c) are demonstrated. Paragraph (a) refers to the Welsh National Rules on the Eligibility of Expenditure which under section state: In-kind contributions are eligible expenditure provided that: they consist in the provision of land or real estate, equipment or materials; research or professional activity or unpaid voluntary work (including unpaid professional services); their value can be independently assessed and audited; in the case of the provision of land or real estate, the value is certified by an independent qualified valuer or duly authorised official body; in the case of unpaid voluntary work, the value of the work is determined taking into account the amount of time spent and the normal hourly and daily rate for the work carried out. Payment Schedules It is expected that for projects which are approved the flat rate percentage agreed, either +40% or +15%, will apply for the life of the project. When claiming indirect costs on a flat rate basis for each claim, direct costs will continue to be itemised with an associated cost and with the associated audit trail kept. Indirect costs will be claimed by simply applying the agreed percentage to the sum of the direct costs for each claim. COCOF discusses advance payments to beneficiaries when flat rate costs are calculated by application of standard scales of unit costs and lump sums. In addition to advance payments to beneficiaries, the grant decision can foresee either intermediary payments and a final payment or only a final payment. There is provision within the Scottish Government financial procedures to allow advance payments to voluntary groups (see links below) The previous ESF programme provided an advance at the start of the programme with quarterly claims and a cap at xx % expenditure. This facilitated the cash flow for voluntary groups and it is recommended that the Managing Authority, when establishing payment processes for flat rate costs calculated by application of standard scales of unit cost and lump sums, should investigate how grant could be paid to projects in receipt of indirect costs declared on a flat rate basis. This is permitted under Scottish Government rules (see links below). The majority of voluntary sector groups should 7

8 be able to provide sufficient evidence to verify that any grant monies were not being paid in advance of need. Key Points: funding by grant 5. Grant and grant in aid should not be paid in advance of need. 9. Grant should not be issued to the recipient in advance of need and in many instances (e.g. under the terms of a grant scheme) will not be made available until the recipient has incurred the expenditure and claims reimbursement. Pre-funding, however, may be appropriate in the case of public sector or voluntary sector bodies. Any other proposals for pre-funding must be approved in advance by the relevant SG. Advance Payments grants or grants in aid to sponsored bodies or pre-funding of other public sector bodies, including voluntary and community bodies, subject to the proviso that no payments should be made in advance of need Notification of Change procedure There needs to be a way to change a delivery agent s application output targets, as without this process, a project could be seen as 'failed' with the risk of an award being clawed back. Circumstances outwith an organisation s control, e.g. a change in government policy leading to the withdrawal of funding of certain activities could mean that, through no fault of a delivery agent, a project which they had started could no longer be sustained. Training on application/claims process Eurosys or its replacement will need to be developed, for both application and claim stages. Where previously the majority of information and verification was based on financial figures there will be a new emphasis on outputs and outcomes delivered. It is therefore critical that there is no confusion about how these outputs and outcomes are to be achieved and recorded. Where indirect costs are declared on a flat rate basis the system must be able to distinguish between the +40% and the +15%. 8

9 Where the project is paid on the basis of a flat rate cost calculated by application of standard scales of unit costs or lump sums the system will have to be able to fund either: on the basis of actual outcomes achieved, which would be based on an individual participant s achievement of outputs and would require checks to ensure they are paid only once for each output. Or on a predetermined payment schedule on a profile based on the contract value relating to the expected number of outputs. If this method was selected then it would be expected that there would be a reconciliation undertaken at least every six months with underperformance leading to a clawback of funds. In these circumstances there be a plus or minus tolerance level built into the payment made. Either way the new ESF IT system will need to be considerably more flexible than the current Eurosys. Amendments to Management Information Systems In order to facilitate the record keeping and claims process there will need to be a change of emphasis in the records maintained by the delivery organisation. As this is likely to be a fairly complex change then details of the new requirements should be made known to the delivery organisations as soon as possible. Barbara Love SCVO October

10 Appendix 1: Background Introduction The Commission has recognised that the funds are overly bureaucratic and the proposed simplified costs aim to put the focus on payment for outputs and activities achieved rather than payments based on inputs. It is expected that work on developing the Operational Programme, Regulations, National Rules and Guidance will be completed by November The new EU Financial Regulations have not yet been adopted, however it is expected that the regulations currently set out in Articles of the proposed regulations for will be implemented shortly. It is important to recognise that all operations financed by the Structural Funds have to comply with all applicable community and national rules. The rules of eligibility are laid down at national level subject to the exceptions provided for in the specific regulations for each fund. They cover the entirety of the expenditure declared under the operational programme. When comparing the national rules of the four UK partners, it is possible to identify expenditure headings which are considered eligible under Commission regulations for the Structural Programmes but which Scotland, although not necessarily the other partner countries, has decided to specifically exclude from eligibility. This may have been done by specifically declaring a cost as ineligible in the Scotland national rules, or by defining very precisely the eligible expenditure within a measure or an option and effectively excluding any expenditure which does not fall within the narrow costs indicated in the text. It is crucial that costs which could be included in the three simplified cost options are not deemed to be ineligible at national level. There are a number of costs which may be included in the simplified costing methodology which might have been considered ineligible in some Funds in Scotland in the programme. These may include overheads, unpaid voluntary work, statutory maternity and sick pay (if not reclaimable), redundancy payments (limited to the duration of the European funded project and at statutory levels), staff training and depreciation. Other items, such as fixtures and fittings where they are directly related to the sole purpose of the project can be allowed provided eligibility guidance is appropriately worded to ensure 10

11 that such costs are not deemed by auditors to be ineligible. Contingencies have caused particular problems in the Scottish programme, particularly in the EAFRD programme. It should be noted that whilst the Commission is encouraging member states to adopt simplified costs within their national rules, with the exception of some small ESF grants this is not mandatory. Grants can still be the reimbursement of eligible costs actually incurred and paid together with In Kind contributions and depreciation. For an ESF project with a total public contribution of less than 50,000 euros then the Managing Authority may agree on a project basis the reasonability of rates/amounts at the time of the project application solely by reviewing the reasonability of an expenditure forecast or budget plan. The applicant will compute these costs based on the flat rate percentage, unit costs and lump sums. It should be possible for simplified cost options to be applied to most project costs. Simplified costs should reduce the administrative burden of producing historical spend data (inputs) for audit purposes and instead focus on making payments based on activities or results (outputs). Delivery Mechanisms Delivery is expected to be by either procurement or competitive grants. Where delivery is through public procurement then the simplified cost option is not permissible to 2020 Programme For the funds covered by the Common Strategic Framework, it is expected that the following types of options can be applied to costs: Reimbursement of eligible costs actually incurred and paid together with In Kind contributions and depreciation Simplified costs options 1. Flat rate costs, calculated by application of Standard scales of unit costs: 2. Lump sum: All costs up to a value of 100,000 euros of public funds (ESF 50,000 euros) 3. Flat rate financing, determined by the application of a percentage to one or several defined categories of costs. Examples may be up to 40% of eligible direct staff costs (without any calculations/checks) or between 16% and 25% of eligible direct costs (staff and all other direct costs) with verification. Staff costs must be calculated and claimed on an actual costs basis they cannot be simplified staff costs. 11

12 Simplified costs Simplified costs must be established in advance on the basis of a fair, equitable and verifiable calculation and have to fully observe all applicable community and national eligibility rules applicable to the operational programme: A fair, equitable and verifiable calculation method is based on: Statistical data or other objective information which provides a reasonable calculation and follows sound financial management principles The verified historical data or individual beneficiaries The application of the usual cost accounting practices of the individual beneficiaries When the European Union has a policy for scales of unit costs, lumps sums and flat rates, which applies to specific types of project, then a project of one of these types delivered in Scotland can apply the same scales. The common regulations or the operational fund can specify rates for delivery of specific actions. It is expected that simplified costs will only be available for projects supported by grants (non-repayable or repayable) and that the simplified cost rate which is determined at application stage is the amount of the expenditure which is reimbursed to the project. This is based on achieving the outputs in the application and, when using unit costs, not based on the eligible expenditure actually incurred to achieve these outputs. Because the grant is fixed in advance, the audit will be aimed at verifying that conditions for reimbursement have been met. This means that supporting documents for actual expenditure such as invoices, BAC runs, bank statements may not be required to justify payment of grant funding. Where unit costs are used the project is not required to report the actual costs incurred in the delivery of the activities. But beneficiary/recipient supporting documents for outputs are required. Expected new costing methods to be applied in the programmes Flat rates for overheads/indirect costs The beneficiary would maintain actual eligible direct staff costs and, if necessary, actual eligible other direct costs. They would then be able to claim indirect costs according to a 12

13 pre-arranged formula. This formula would be calculated by applying the usual cost accounting practices of the project applicant (e.g. allocated costs which could be unaudited entries in management accounts, payroll accounting systems). Established National or EU rates Claimed using daily subsistence allowances for Local Authority workers or Civil Servants, or using established rates (uplifted for inflation) which have been accepted in other EU Programmes for similar types of costs for projects. Standard Rates to be set by the European Commission. It is expected that the European Commission will determine and publish standard rates for certain types of project during Standard Rates to be set by the Managing Authority The Managing Authority can agree on a project basis the reasonability of rates or amounts at project application by reviewing the reasonability of an expenditure forecast or budget plan. It is expected that no additional verifications would be required if this process is adopted. The existing national rules, perhaps amended to include more items as being eligible costs, will apply to projects which claim on the basis of actual costs incurred and paid out. This means that: Full supporting records must still be retained (including proof of payment) for a least ive years after the end of the Programmes. Each cost item must meet the EC and Scotland national eligibility rules. Contributions in kind and depreciation are expected to be treated as eligible real costs. The in kind cost will appear in both the eligible expenditure section of the application and the match funding section. Actual cost records will be required for audit purposes Audit Where the simplified cost option is adopted there will still be an audit by the Commission. This will have a different emphasis in that the Commission will audit the simplified cost option on the soundness of the calculation method at Managing Authority level and the correct application of the method in individual projects at final beneficiary recipient level. In the case of flat rates for indirect cost, the Commission will undertake verification of the direct costs on the basis of the real cost principle (or of their calculation in case of use of other simplified cost option) 13

14 Audit should be focused on identifying significant errors in delivery. Monitoring and evaluation should move from detailed claims verification towards outcomes and impacts beneficiaries are achieving with their project funding. The Scottish Government should define the outcomes they wish to achieve within the thematic schemes and project outcomes should be assessed and audited against the extent to which they achieve these outcomes. Methodology Overheads Using an agreed relevant apportionment policy it is possible to fairly apportion overhead costs to individual projects. Direct staff cost has generally been accepted as the most appropriate direct cost driver by which to apply the flat rate. The use of the direct staff cost basis ensures a fair and equitable treatment for organisation in receipt of European funding as direct staff cost is indicative of the proportion of overheads that are used (i.e. overheads are generally required to support staff in role). Flat Rate In 2009 there was an amendment made to the ERDF Regulations which outlined an acceptable method for declaring overheads on a flat rate basis, subject to a ceiling of 20% of the direct costs of the project. It is expected that for the programme there will be two regulation rates which will require no further calculation verification. The one will be 40%+ on eligible direct staff costs, the other 15%+ on eligible direct staff costs plus eligible direct other costs. Regulation (EC) 397/2009 include: Art 1 (3) In the case of grants the following costs shall be expenditure eligible for a contribution from the ERDF, provided that they are incurred in accordance with the national rules, including accountancy rules, and under the specific conditions provided for below: (i) indirect costs, declared on a flat-rate basis, of up to 20% of the direct costs of an operation; (ii) flat rate costs calculated by application of standard scales of unit cost as defined by the Member State; (iii) lump sums to cover all or part of the costs of an operation. (not to exceed 50,000) 14

15 The costs referred to in points (i), (ii), and (iii) above shall be established in advance on the basis of a fair, equitable and verifiable calculation. For the flat rate methodology overheads may be included as an eligible cost. The computation used for the flat rate in the project application is based on either the latest annual audited accounts or an auditable current 12 month period and the detailed apportionment is agreed and the flat rate can be established in advance of the commencement of the project. It would be necessary to maintain a full audit trail of all the expenditure used to establish the flat rate to the end of the programme document retention period, which may be When submitting claims for the project it will not be necessary for flat rate costs to be subject to any desk checks. The only audit which should be required will be on the original supporting documentation for the direct costs on which the flat rate overhead calculation has been calculated. The overhead costs used to compute the flat rate must not include any expenditure which should have been directly charged to the project or any expenditure which is deemed to be ineligible. Real Time It may also be possible to calculate the Overheads on a real cost time basis. If this option is used to compute the overheads then the audit activity will cover the supporting documentation and methodology used to compute each claim. Apportionment for Flat Rate and Real Time Apportionment requires a method relevant to each cost category, it is possible for these to be different for different types of overhead costs, e.g. Heating, Lighting, Rent, Rates etc will be calculated against the most recent Audited Accounts, real bills and/or other probative documents and apportioned by headcount or the space used by the project which ever is deemed to be most relevant. Telephone and mobile Bills, Finance Department, ICT Facilities, Human Resources Department, ICT Department, Central costs, will be supported by Audited Accounts and apportioned by headcount. Office Supplies and General Operating Expenses e.g. Cleaning Security etc. will be supported by Audited Accounts and/or other probative documents and apportioned by headcount. In all cases if there are direct project costs within these headings then the total for these costs must be deducted before an allocation is made to the overhead services. 15

16 Direct Cost Categories o Project Wages, Salaries and other reasonable costs arising from the contract of employment e.g. increases in grade or salary scales and/or sick or maternity pay* (which the employer cannot reclaim) o Consumables o Equipment Depreciation** o Project Specific Training o Subcontracting o Publicity and technology transfer activities (research related) o Professional fees * Not currently allowed in Scotland National Rules ** Depreciation can only be claimed in respected of property/goods which have not previously been purchased using a European grant and must be restricted to the relevant portion of the asset used in the project. A full asset register must be retained and information on the depreciation policy operated submitted at the time of the application for the project and the apportionment policy approved at application stage. Unit costs These are fixed amounts paid per defined activity, task or output, for example: o training hours/days o certificates obtained o modules completed o consultant hours worked o hotel nights o hotel meals Audit and document retention is then limited to verifying the trigger event and ensuring that the calculation (agreed unit cost x verified quantity) is accurate. When calculating which items should be considered to be eligible for inclusion in an overhead computation it should be necessary to illustrate that the project could not proceed without the services provided through the overhead. A further requirement would be that the cost was not specifically excluded through a European Regulation. 16

17 In Kind In-kind contributions are eligible expenditure provided that they comply with the EU Regulations:, In the case of unpaid voluntary work, the value of the work is determined taking into account the amount of time spent and the normal hourly and daily rate for the work carried out. 17

18 Appendix 2: Information request to third sector groups The following was sent to a number of Third Sector CEO s of organisations that currently receive ESF and who have indicated that they wish to continue to receive Structural Funds in the programme: I am writing to ask if your organisation would be willing to provide information relating to Structural Funds projects which will be used in a paper that SCVO is submitting to the Scottish Government, Managing Authority Structural Funds Division, on the 28 th October 2013? The delivery of European Social Funds in the operational period will be significantly different from the competitive bids process which has operated in previous programmes. One of the changes which will take place is that the Simplified Cost Option, which up to now has had limited application in Scotland, will be used by the Managing Authority whenever this is possible. The Managing Authority has a small working group looking at possible Simplified Cost Option Models. In September there was a UK Simplified Cost Option Workshop, held in Glasgow, at which EU Commissioners and auditors provided presentations and answered questions on Simplified Cost Options. There were presentations from two Managing Agencies, Hungary and Flanders, who have both used Simplified Cost Options in the current programme period. The link below is to the Scottish Government website page where the papers for the workshop can be accessed. Industry/support/17404/Post2013CohesionPolicy/Operational/SCOWorkshop Responses to questions relating specifically to standard rates and unit costs asked at the conference can be found at the end of this , the full list of responses is found on the Scottish Government website link. Michelle Gautier from Dundee City Council is working with CPP s to arrive at a model for the costing of projects delivered through the CPP network and further information is expected to be available on the possible payment methods to delivery partners where CPP s act as the Lead Partner during November. One of the aims of the Managing Authority is that using a Simplified Cost Option model the financial management and control becomes a simple mathematical computation which is: Unit or result x agreed cost/unit With the proviso that the European regulations haven t been formally agreed and that the Scottish Operating Programmes and National Rules haven t been finalised, it 18

19 does appear that there are two methods of applying the Simplified Costs Options which do not need to provide historical data to arrive at the amount paid. Use of these options will reduce the claims administration required and allow a delivery partner to receive a contribution to overhead costs. These two methods still require the maintenance of direct staff records, both timesheets and salary defrayment data and, if claiming direct other costs, the maintenance of direct other cost records, including evidence of their defrayment. The table below comes from the slides presented by Francisco Merchán Cantos, Director, Audit and Control, in the Directorate-General for Employment, Social Affairs and Inclusion and illustrate his understanding of the proposed regulation with respect to flat rate financing. ESF Regulation Flat rate financing to calculate indirect costs Category of costs to which the rate is applied Eligible direct staff costs Eligible direct staff costs Rate Rate used to calculate 40% Remaining eligible costs of an operation Calculation method and remarks No calculation Flat rate financing 15% No calculation Other eligible direct costs are declared in addition It is expected that these % rates will be set down by an ESF regulation. It appears that the Managing Authority in Scotland can chose to use the Eligible direct staff plus 40% model and the direct costs (staff plus other eligible direct costs) plus 15% model without any historical evidence. When utilising other Simplified Cost Option models it is necessary to be able to show that the applied simplified cost method has been established in advance, on the basis of a fair, equitable and verifiable calculation. The auditors consider that: Fair: Reasonable, based on reality, not excessive or extreme. Duly justified and explained Equitable: Not favouring some beneficiaries or types of operations over others Verifiable: Based on documentary evidence which can be verified (audit trail). Ex nihilo rates will not be accepted 19

20 Checked on a horizontal level Although it appears that either the 40% or the 15% flat rates can be paid with no historical evidence to support the payment rate it is necessary for any group that wishes to participate in the future structural funds programme to ensure that the percentage which is being paid is sufficient to cover the costs of their project. SCVO are therefore seeking your help to establish if either the 40% or the 15% flat rate models would be appropriate for the types of projects which you would expect to be funded under the new programme. At the UK Simplified Costs Workshop it was clear that Hungary and Belgium had spent years of work time collating the information required to compute a flat rate percentage or a unit cost. This data came from the full financial and output data available within their Managing Authority records. For Hungary it appeared that they had used data from all of the projects within the previous programme. This level of detail is unlikely to be available in Scotland as the national rules which Scotland used excluded indirect costs therefore Eurosys does not hold this type of financial data. However it should be possible to put together at least a percentage rate indicator which is based on actual spend in ESF projects. This will allow SCVO to present possible Simplified Cost Option models that could be used by the Third Sector when delivering future structural fund projects. SCVO would like to be able to construct a scatter diagram, similar to that used in the Hungarian presentation, to establish if the rates of plus 40% and plus 15% would be adequate for Scottish ESF projects. I am aware that you have had previous Structural Funds projects and I wonder if it would be possible for your finance staff to provide the information requested in the table below. If you can provide this information then I have attached an excel spreadsheet for your staff to complete and return to me. Any data which you are able to provide would remain confidential and would be collated into a statistical report. For your own information with the financial figures that you compute you may be interested in completing the last two columns in the table which would provide you with Unit costs for the activity. However SCVO do not wish to collect your actual financial data but only the relative percentage relationships between direct eligible staff, other direct eligible costs and indirect costs. I am making the assumption, that for management account purposes and also for your match funders, that there would have been financial figures collated for the projects which will mean that your organisation will have already computed indirect costs/or similar overheads computation for the project. In the current ESF programme Eurosys will provide you with the Staff and Other costs so the one figure that would require to be computed would be for indirect costs. 20

21 SCVO is finalising its data and it appears that for the structural funds projects which we have managed over the last two operational programmes that, where a project involved payments to beneficiaries, the direct staff costs plus 40% was insufficient to cover the full costs of the project. If using a flat rate computation then the simplified cost option model for these types of project would require to be direct costs with a 15% rate to calculate indirect costs. Location where project delivered please indicate if Scotland wide or if predominantly delivered in a Rural or an Urban area Of the three new Strategic Delivery Partnerships * see below which best fits the project Award claimed in band: Up to 100, ,001 to 400,000 Over 400,001 Total Direct Eligible Staff costs as a % Total Direct Eligible Other costs as a % Total overheads as a % For your own information you may find it useful to compute Number of For your own informatio you may find it useful to compute beneficiaries other Against agreed actual total outputs cost of the Against project actual tota cost of the project *Strategic Delivery Partnerships 1. Competiveness, Innovation and Jobs 2. Environment, Low Carbon and Resource Efficiency 3. Local Development and Social Inclusion There are still a number of issues to be resolved these include the definition of direct and indirect costs. The national rules for Scotland have not been issued, but at the UK workshop event which was held in September a number of commission representatives made a point of saying that many of the audit issues arose from the national rules written by countries being gold plated. The Commission advice was that countries should keep their national rules simple. The adoption of Simplified Cost Option models may result in a change to the risks associated with the projects. The manner in which the audit is undertaken will depend on the type of Simplified Cost Model which is adopted. For the Delivery Organisation risks associated with future ESF projects could be: 21

22 When using Real Actual Cost, or Flat Rate set at project level, or Flat Rate set by regulation Risk of staff timesheets being inaccurate Risk of overcharging for direct staff through inclusion of ineligible staff Risk of failure to maintain adequate financial information Risk of errors in definition of eligible/ineligible costs Risk that lower direct costs lead to insufficient recovery of flat rate indirect costs When using Scale of Unit Price or Lump Sum payments Risk of failing to deliver the agreed output - for the lump sum payment 100% of the output must be achieved, if less than that would mean zero payment Risk of failure to deliver outputs which were agreed in advance Risk of failure to maintain adequate output records Risk of various definitions of outputs It is important that the outputs that are agreed at the commencement of the project are achievable. The payments will be based on outputs and SCVO has sought clarification as to whether or not there will be a process similar to the Notification of Change procedure which exists in the current programme. The Belgium representative made a point of saying that we should not make the output just getting a job. This she said, led to cherry picking and meant that the people who needed most help got left out. In the information that we are requesting we are seeking to establish if there is any pattern of rural projects costing more to deliver, or of smaller projects having a need for a higher flat rate than larger projects. Currently LUPS has a minimum size project eligibility criteria but this does not apply in the Highland and Islands area. The Hungarian examples were from much smaller sized projects and their flat rates were based on total project sizes of under Euros 33,000, Euros 33,001 to Euros 83,000 and over Euros 83,001. If your organisation could provide this information I would be most grateful and would appreciate if responses were made by Friday 25 th October As the development of the Simplified Costs Models is an on-going process if it is not possible to reply by this date, but you can give me the data at a later time then I would appreciate if you would do so. If you have any queries then do not hesitate to contact me. For your information I have included a link to the September SCVO Newsletter relating to the future Structural Funds, if you have not already signed up for this newsletter you may wish to do so. Thank you very much for your assistance in this survey. 22

23 Responses to questions raised at the UK Simplified Cost Option Workshop September 2013 Is there an option to claim salaries on a flat rate per job type? If so, what is required to evidence the model? Yes please refer to presentations from Simplified Costs Workshop What levelling of testing will there be against historical data and how many years evidence needs to be provided to arrive at standard scales? The last 3 years minimum and should include underlying data. How far do we have to go in demonstrating that we have tested that prices are an approximation of real costs and do not disadvantage any sector? The Managing Authority must make the case for each approximation or model and keep the basis for calculations for the last 3 years up to start of programme or for as long as necessary. In relation to costs, how much variation can we have across the country? (e.g. Glasgow can show they are historically more expensive as can a host of other areas- so having a single national price list could actually mean we can t fit the criteria of demonstrating they are an approximation of real costs and don t disadvantage any sector) National costing should be used, however, when necessary and as long as there is documented justification regional variances will be eligible. 23

24 Appendix 3: Simplified Costs Options: Structural Funds Third Sector Project Scope Objectives Aims 1. Provide recommendations to Scottish Government on simplification models for use by the Third Sector for the structural funds programmes 2. Deliver introductory information to the Third Sector on the usage of the simplification models 1. Aim: Research the types of project costs used by the Third Sector in structural funds, to inform the applicability of simplified models Meetings : face to face: telephone: with rural Third Sector Groups Meetings: face to face: telephone: with urban Third Sector Groups Meetings: face to face: telephone: with Local Authority representatives Meetings: face to face: telephone: with Structural Funds stakeholders including umbrella groups throughout the UK and in other European countries 2. Aim: Analyse and collate research results to assess how models can be applied, utilising information from other UK national voluntary bodies and information from members of ENNA Desk-based analysis 3. Aim: Refine existing models in use and, if required, develop new models Development work with finance (and other sector partners, if applicable) 4. Aim: Provide recommendations to Scottish Government Desk-based produce report 5. Aim: Deliver simplification information to the Third Sector E Bulletin and direct s to Workshop delivery on recommended models Resource Based on 0.5 fte from 1 st April to 31 October 2013 Aim Completed By Aim 1 September 2013 Aim 2 September

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