Guidelines for completing the Project Account Report

Transcription

1 Guidelines for completing the Project Account Report Unless otherwise specified in the contract documents, a project account report is to be completed by the end of each year as of 31 December and submitted to the Research Council at the latest by 20 January of the following year. Failure to submit a project account report is considered by the Research Council to represent a material breach of contract, and gives grounds to cancel the R&D contract. Please see the General Terms and Conditions for R&D Projects issued by the Research Council of Norway. The project account report is to show the total costs incurred by the project during the relevant accounting period. The project accounts should only include costs that are directly related to performance of the project as stipulated in the contract documents. The actual funding is to show how the reported costs have been financed. The framework for the project s budget and costs is set out in the contract documents. The total sums for the sections Actual costs and Actual funding must be identical. Requirements regarding the use of the Project Account Report template and attachments Templates for the Project Account Report and the Specification of Costs attachment will be available to project contact persons on My RCN Web. These templates must be used for the submission of all project account reports for the project. Each project account report must be accompanied by a completed Specification of Costs form providing the information listed below. Please note that the totals for each item are to be entered into the cost specification form, as that part of the project account form is not open for editing. The following information must be provided: A list of the individual names, workplace, number of hours and hourly rates for all R&D personnel included under Payroll and indirect expenses. If the Research Council s fellowship rates are used, these should be entered without specification of number of hours and hourly rate. A list detailing any individual items entered under Other operating expenses whose cost in total exceeds NOK Costs listed under Equipment must be specified. A list detailing the names of and individual amounts paid to all universities, university colleges and research institutes included in the field for Procurement of R&D services. The invoice number for the individual cost items must also be provided. For rules on how to calculate hourly rates, see > Apply for funding > Application information > Project budgets > Payroll and indirect costs mks/nh/te 1

2 For a list of the former rates for fellowship grants for projects with start-up in 2008 or later, see > Apply for funding > Contract and reporting > Project follow-up and reporting. Inclusion of value added tax (VAT) Value added tax (VAT, listed as mva in Norway) is only to be entered in those cases where it constitutes an actual cost under the project, and the amount is to be entered in the specified column. Businesses/institutions that are liable for value added tax, or that are entitled to refunds of VAT pursuant to the Act relating to VAT compensation, are not to enter VAT as project costs. The Project Owner is responsible for ensuring that VAT is entered correctly into the Project Account Report. If VAT has been entered as a project cost for a partner, the Project Owner must confirm in the Project Account Report form that this partner is neither liable for value added tax, nor encompassed by the provisions of the Act relating to VAT compensation. For projects in which funding comprises state aid In projects where the Research Council s allocation is used to cover a portion of the costs of companies (both the Project Owner and the company partners), the support from the Research Council to these companies constitutes state aid. In such projects, support will be allotted based on the planned distribution of project costs between the main activities and between the companies receiving support. If there are significant changes to the planned cost distribution during the implementation of the project, this must be reported to the Research Council as a deviation. The same applies to changes in the content of the main activities that would invalidate the original categorisation of the R&D activity (as either industrial research or experimental development ). Any such deviations/changes in a project may mean that the support awarded is no longer in compliance with the state aid rules. Please note the following The Project Owner is under obligation to produce all necessary documentation and any other evidence related to costs incurred by the project when so requested by the Research Council or the Office of the Auditor General. The project account report must be signed by the project administrator and submitted via the erapport online reporting system. Under normal circumstances, the project account report does not need to be formally certified by an accountant. Any requirements to this effect will be specified in the contract, Article 8. Special guidelines apply for projects under the SkatteFUNN R&D Tax Incentive Scheme. Please refer to these separately. Guidelines relating to different project types More specific (detailed) guidelines for the following project types are given below: - Innovation Projects for the Industrial Sector - Knowledge-building Projects for Industry - Innovation Projects for the Public Sector For all other types of projects, the guidelines for Innovation Projects for the Industrial Sector projects may be used mks/nh/te 2

3 1. ACTUAL COSTS Innovation Project for the Industrial Sector 1.1. Payroll and indirect expenses Please enter payroll and indirect expenses for the Project Owner and any task-performing project partners from Norwegian trade and industry. Payroll and indirect expenses encompass salary and social security costs for R&D personnel taking part in the project and indirect costs related to the performance of the R&D activities, such as rent, administrative support functions, ICT, etc. R&D personnel as used here means the project manager as well as scientific and technical staff. Payroll and indirect expenses must correspond to the costs entered in the company accounts. The Research Council does not provide funding to cover unpaid work activities, as these activities are not entered as an expense in the entity s accounts. Payroll and indirect expenses may be entered together, based on calculated hourly rates. See rules for companies. Also in this case, the reported costs must correspond to the actual costs of performing the project activities. Please note that the hourly rate is to be calculated on the basis of the nominal annual salary, with a maximum rate of.0012 of the nominal annual salary, and a maximum hourly rate of NOK 1 100/hour. A maximum of hours may be reported for one and the same individual Procurement of R&D services The cost of invoiced procurement of R&D services from universities, university colleges and research institutes, including costs related to any fellowships at these institutions, is to be entered here. project budgeting rules on 1 February 2015, for which the procurement of R&D services from partners outside Norway is an approved project cost, should enter those costs under Other operating expenses (see 1.4) Equipment The costs for procurement and operation of equipment/infrastructure that is necessary to the implementation of the project, including depreciation costs for equipment/infrastructure that was procured without the use of funding from the Research Council, are to be entered here, see > Apply for funding > Application information > Project budgets > Equipment and research infrastructure. Each item must be specified Other operating expenses All costs that are necessary for the execution of the project but that do not belong under the cost categories above should be entered here. These will include costs for project-related travel and accommodation as well as project-specific dissemination activities, including costs associated with making research data from the project available. Costs for materials that are not connected to use of equipment are also entered here. Individual items whose cost in total exceeds NOK should be specified. project budgeting rules on 1 February 2015, and whose contracts include the procurement or rental of equipment as approved equipment costs, should enter those costs here mks/nh/te 3

4 2. ACTUAL FUNDING Innovation Project for the Industrial Sector 2.1. Own financing Cash financing and in-kind resources provided by the Project Owner and other taskperforming project partners from Norwegian trade and industry are to be entered here. Inkind resources may encompass personnel, research infrastructure, materials, etc. 2.2 Other public funding Funding from the public sector and contributions from other public sources should be entered here. This may comprise direct support from government ministries, grants from Innovation Norway, regional support schemes, funding under agricultural or fisheries agreements, etc., and contributions or cash financing from publicly funded partners (e.g. in the university and university college sector) Other private funding Cash contributions and other resources that are allocated to the project from private partners who are not performing project-related tasks should be entered here. This may include financing from companies, industrial organisations, private funds, etc International funding Project funds from international sources (such as from the EU s research programmes or cash financing from partners outside Norway) are to be entered here From the Research Council Please enter the share of the costs that is to be funded by the Research Council for the relevant reporting period, as specified in the contract documents. This amount is not to exceed the total amount allocated by the Research Council of Norway. Please refer to the R&D Project Agreement Document for information about this. Previously disbursed in relevant accounting period The amount that the project has received from the Research Council for the current reporting period is to be entered here. ACTUAL COSTS Knowledge-building Project for Industry 1.1. Payroll and indirect expenses This is where payroll and indirect expenses for the Project Owner, i.e. for participation for internal R&D personnel, is to be entered. Corresponding costs for the cooperating R&D institutions should be listed under Procurement of R&D services. Payroll and indirect expenses encompass salary and social security costs for R&D personnel taking part in the project and indirect costs related to the performance of the R&D activities, such as rent, administrative support functions, ICT, etc. R&D personnel, as used here, means the project manager as well as scientific and technical staff, plus any fellowship-holders. Projects that have applied the TDI model (common full costing methodology) for budgeting costs in the grant application are to apply this model as the basis for their accounting procedures as well. Payroll and indirect expenses will in this case encompass: salaries for scientific as well as any supporting administrative or technical personnel who are not included under the umbrella of research infrastructure resources; doctoral and/or post-doctoral fellowship-holders, visiting researcher and overseas research grant fellowship-holders; the institution-specific generic indirect costs generated by time allocation for personnel and the core activity-based supplement generated by time mks/nh/te 4

5 allocation for personnel. For internal R&D personnel participating in the project, payroll and indirect expenses should be calculated together as hourly rates Procurement of R&D services The cost of invoiced procurement of R&D services from universities, university colleges and research institutes are to be entered here, including costs related to fellowship-holders at these institutions. project budgeting rules on 1 February 2015, for which the procurement of R&D services from partners outside Norway is an approved project cost, should enter those costs under Other operating expenses (see 1.4) Equipment The costs for procurement and operation of equipment/infrastructure that is necessary to the implementation of the project, including depreciation costs for equipment/infrastructure that was procured without the use of funding from the Research Council, should be entered here. These costs may comprise: Depreciation costs for equipment/research infrastructure that is necessary for the execution of the project. The project s share of the operating costs or user fee for equipment/research infrastructure that is necessary for the execution of the project (costs for research infrastructure resources ). Procurement costs for project-specific equipment that will not be of any additional use outside the scope of the project. All smaller-scale procurements of equipment that will be of use outside the scope of the project are regarded as being covered in the calculation of indirect costs. For information about how to calculate depreciation costs, see Apply for funding > Application information > Project budgets> Equipment and research infrastructure. Each item must be specified Other operating expenses All costs that are necessary for the execution of the project but that do not belong under the cost categories above should be entered here. The call for proposals and the Research Council s general funding policy will set the framework for which kinds of expenses can be approved as necessary project costs. These will include costs for project-related travel and accommodation as well as project-specific dissemination activities, including costs associated with making research data from the project available. Costs for materials that are not connected to use of equipment are also entered here. Individual items whose cost in total exceeds NOK should be specified. project budgeting rules on 1 February 2015, and whose contracts include the procurement or rental of equipment as approved equipment costs, should enter those costs here mks/nh/te 5

6 2. ACTUAL FUNDING Knowledge-building Project for Industry 2.1. Own financing Cash financing and in-kind resources provided by the Project Owner are to be entered here. Inkind resources may encompass personnel, research infrastructure, materials, etc. 2.2 Other public funding Funding from the public sector and contributions from other public sources should be entered here. This may comprise direct support from government ministries, grants from Innovation Norway, regional support schemes, funding under agricultural or fisheries agreements, etc., and contributions or cash financing from publicly funded partners (e.g. in the university and university college sector) Other private funding Cash contributions from participating companies in Norway are to be entered here International funding Project funds from international sources (such as from the EU s research programmes or cash financing from partners outside Norway) should be entered here From the Research Council Please enter the share of the costs that is to be funded by the Research Council for the relevant reporting period, as specified in the contract documents. This amount is not to exceed the total amount allocated by the Research Council of Norway. Please refer to the R&D Project Agreement Document for information about this. The funding from the Research Council may not be more than four times higher the amount entered under Other private funding. Any indirect funding administered via the Research Council from the Basic Agricultural Agreement, the Foundation for Research Levy on Agricultural Products or the Norwegian Seafood Research Fund is considered to be part of the funding from the Research Council and should not be specified separately. Previously disbursed in relevant accounting period The amount that the project has received from the Research Council for the current reporting period is to be entered here. ACTUAL COSTS Innovation Project for the Public Sector 1.1. Payroll and indirect expenses Please enter payroll and indirect expenses for the Project Owner and any task-performing project partners from the public sector and trade and industry in Norway. Payroll and indirect expenses encompass salary and social security costs for R&D personnel taking part in the project and indirect costs related to the performance of the R&D activities, such as rent, administrative support functions, ICT, etc. R&D personnel as used here means the project manager as well as scientific and technical staff. Payroll and indirect expenses must correspond to the costs entered in the company accounts. The Research Council does not provide funding to cover unpaid work activities, as these activities are not entered as an expense in the entity s mks/nh/te 6

7 accounts. Payroll and indirect expenses may be entered together, based on calculated hourly rates. See rules for public sector. Also in this case, the reported costs must correspond to the actual costs of performing the project activities. Please note that the hourly rate is to be calculated on the basis of the nominal annual salary, with a maximum rate of.0012 of the nominal annual salary, and a maximum hourly rate of NOK 1 100/hour. A maximum of hours may be reported for one and the same individual Procurement of R&D services The cost of invoiced procurement of R&D services from universities, university colleges and research institutes, including costs related to any fellowships at these institutions, is to be entered here. project budgeting rules on 1 February 2015, for which the procurement of R&D services from partners outside Norway is an approved project cost, should enter those costs under Other operating expenses (see 1.4) Equipment The costs for procurement and operation of equipment/infrastructure that is necessary to the implementation of the project, including depreciation costs for equipment/infrastructure that was procured without the use of funding from the Research Council, are to be entered here, see Apply for funding > Application information > Project budgets> Equipment and research infrastructure. Each item must be specified Other operating expenses All direct project-related costs, such as costs for goods and services related to the project, are to be entered here. Costs accrued by task-performing project partners from outside Norway should be entered here as well. Individual items whose cost in exceeds NOK should be specified. project budgeting rules on 1 February 2015, and whose contracts include the procurement or rental of equipment as approved equipment costs, should enter those costs here. 3. ACTUAL FUNDING Innovation Project for the Public Sector 2.1. Own financing Cash financing and in-kind resources provided by the Project Owner and other taskperforming project partners from the public sector and trade and industry in Norway are to be entered here. In-kind resources may encompass personnel, research infrastructure, materials, etc. 2.2 Other public-sector funding Funding and contributions from other public sources should be entered here. This may comprise direct support from government ministries, grants from Innovation Norway, regional support schemes, funding under agricultural or fisheries agreements, etc., and contributions or cash financing from publicly funded partners (e.g. in the university and university college sector) Other private funding mks/nh/te 7

8 Cash contributions and other resources that are allocated to the project from private partners who are not performing project-related tasks should be entered here. This may include financing from companies, industrial organisations, private funds, etc International funding Project funds from international sources (such as from the EU s research programmes or cash financing from partners outside Norway) are to be entered here From the Research Council Please enter the share of the costs that is to be funded by the Research Council for the relevant reporting period, as specified in the contract documents. This amount is not to exceed the total amount allocated by the Research Council of Norway. Please refer to the R&D Project Agreement Document for information about this. Previously disbursed in relevant accounting period The amount that the project has received from the Research Council for the current reporting period is to be entered here mks/nh/te 8