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FP6 - Lessons learnt

Disclaimer: this is summarised and simplified plain-language guidance material for better understanding the eligibility of costs; taken from >300 pages and reduced to a few pages, it cannot be exhaustive and cannot replace the applicable legal texts

Introduction

The reimbursement of eligible costs of FP6 projects must comply with the EC's Financial Regulation, its Implementing Rules, the (Sixth) Research Framework Programme (FP6), its Rules for Participation and the research grant model contract (including the principles of non-profit, co-financing and additionality). Moreover, as all contractors, subcontractors and third parties involved can be subject to an on-the-spot audit, those rules are complemented by audit manuals and guidelines.

Below you will find 5 key lessons on the eligibility of costs, which are drawn from experiences in the field, and which should help you to avoid similar errors in your financial statements.

• Lesson 1: Costs claimed must be 'real' costs
• Lesson 2: FP6 costs should be claimed under the correct activity categories and cost reporting models
• Lesson 3: Types of (in)direct costs that can be claimed
• Lesson 4: Contributions, revenues and interests received will be taken into account
• Lesson 5: Formalities and supporting documents/data to be kept on file