How is the column “allowed reallocations” in the interim financial report format to be used?
The Grant Beneficiary must report in this column all unilaterally allowed modifications s/he made as per article 9.2. of the General Conditions. These modifications consist in reallocations ≤ 15% of the original amount between one main budget heading and another, and/or introduction/cancellation of an item within the same budget main heading.
The Grant Beneficiary is nevertheless required to communicate any such change in writing to the Contracting Authority without delay, i.e. at the time the change takes place, and not to wait until the interim report is due.
Date: 17/12/2009
