Office and administrative expenditure

Office and administrative costs can only be reimbursed as a flat rate of 15% of each partner’s staff cost. Example: Staff costs EUR 10 000 * flat rate 15% = EUR 1 500

Office and administrative costs are not to be reported at all if the project uses the simplified cost option of a flat rate of 40% to cover all other costs but staff costs.

The following elements are considered as office and administration costs and is seen as covered by the 15% flat rate (meaning these cost items cannot be reported under any other cost category):

  • office rent;
  • insurance and taxes related to the buildings where the staff is located and to the equipment of the office (such as fire or theft insurance);
  • utilities (such as electricity, heating, water);
  • office supplies;
  • accounting;
  • archives;
  • maintenance, cleaning and repairs;
  • security;
  • IT systems;
  • communication (such as telephone, fax, internet, postal services, business cards);
  • bank charges for opening and administering the account or accounts where the implementation of an operation requires a separate account to be opened; and
  • charges for transnational financial transactions.

Internal representation is when project staff from the project partners meet to participate in planned project activities and management of the project. The basic principle is that food and beverage in these contexts are included in the flat rate for office and administrative expenditure. Exceptions may be made for meetings that last for a day or more with participants from several project partners in a project. The exception means that the cost is eligible as a direct cost under external expertise ((g) services related to the organisation and implementation of events or meetings (including rent, catering or interpretation)).

Supporting documents for the verification of expenditure
Project partners do not need to provide any justification or supporting documents. Project partners do not need to document that the expenditure has been incurred and paid or that the flat rate corresponds to the reality. The management verifications check made by the controllers focuses on the correct reporting of staff costs and that no expenditure related to the office and administrative expenditure cost category is included in any other cost category.

The flat rate is directly linked to the staff cost and is always counted from the final eligible staff costs. If staff costs would be reduced by the controllers or other programme bodies, also the office and administration costs would be proportionally reduced.

Programme manual