Grants may amount up to 80% of total eligible costs. In duly and exceptional justified cases the contribution may amount up to 90% of total costs.
2.1 Eligible costs
Only “eligible costs” can be covered by a grant. The categories of eligible and non-eligible costs are indicated below.
Eligible costs are costs actually incurred by the beneficiary of a grant which meet the following criteria:
- They are incurred during the duration of the project.
- They are indicated in the estimated overall budget of the project.
- They are incurred in connection with the project which is the subject of the grant, and are necessary for its implementation.
- They are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary.
- They comply with the requirements of applicable tax and social legislation.
Eligible direct costs
The eligible direct costs are those which, with due regard for the conditions of eligibility set out above, are identifiable as specific costs directly linked to the implementation of the project, such as:
- Travel and subsistence expenses (for networking meetings, training and peer to peer activities, conferences, etc.) which cannot exceed the EU standards.
- Staff costs related to the project implementation.
- Professional fees for experts involved directly in the implementation of the project.
- Costs of consumables and supplies, provided that they are identifiable and assigned to the project.
- Costs arising directly from requirements linked to the implementation of the project (dissemination of information, translations, documentation, printing and distribution of leaflets, etc.).
- Costs of rental of venues linked to the project.
- Costs for the external audit.
Eligible indirect costs
The eligible indirect costs are related to the functioning and general activities of the grant beneficiaries: they cannot be attributed entirely to the implementation of the project, but are still partially generated by it (e.g. costs connected with infrastructure, legal advice, documentation, IT, office supplies, communications, etc.). These costs are to be funded on a flat rate basis not exceeding 7% of the total direct eligible costs.
2.2 Ineligible costs
The following costs are not eligible:
- Debts and debt service charges (interests).
- Provisions for losses or potential future liabilities.
- Purchases of land or buildings.
- Purchases of vehicles.
- Office rent, unless the applicant can demonstrate that additional and specific office rental is necessary for the project implementation.
- Currency exchange losses.
- Credits to third parties.
The co-financing may take the form of the applicant’s own resources (self-financing), and/or financial or contributions from third parties (see the conditions of eligible costs in section 2.1 above).
The main applicant, if awarded with a grant, must duly justify and declare all the expenses as well as the funding from Culture at Work Africa and the total co-funding in the final report.