1. Budget

Click on each heading to get information on which costs can be eligible and what supporting documents to be provided for each budget heading (see also section on Cost eligibility).

Starting from the official budget format, you may add “sub-lines” as needed, for example to specify the different positions under Human Resources or provide details on the items to be purchased under Equipment and Supplies.

With the PRAG 2010 EuropeAid introduced the concept of “accepted costs”. If the Basic Act (Legal basis/Regulation of the financial instrument ruling the call for proposals) does not exclude coverage of taxes, and the Applicant/Grant Beneficiary can show it cannot reclaim it, costs gross of taxes can be considered “eligible costs” and will be entirely covered by the budget of the Action, regardless of the Source of Funding. Otherwise, where the Basic Act (Legal basis/Regulation of the financial instrument ruling the call for proposals) excludes coverage of taxes (e.g. DCI, EIDHR..) and the Applicant/Grant Beneficiary can show it cannot reclaim it, it shall calculate costs net of taxes and specify them separately (chapter 12 of the Budget). In this case the EC contribution is calculated on the total eligible costs of the Action (chapter 11) but the Applicant/Grant Beneficiary is allowed to charge the taxes incurred for the implementation of the Action as co-financing. The same rules apply to implementing partners.

Costs	Unit	# of units	Unit rate (in EUR)	Costs (in EUR)
1. Human resources
1.1 Salaries (gross salaries including social security charges and other related costs, local staff)
1.1.1 Technical	Per month
1.1.2 Administrative/support staff	Per month
1.2 Salaries (gross salaries including social security charges and other related costs, expat/int. staff)	Per month
1.3 Per diems for missions/travel
1.3.1 Abroad (staff assigned to the Action)	Per diem
1.3.2 Local (staff assigned to the Action)	Per diem
1.3.2 Seminar/conference participants	Per diem
Subtotal Human Resources
2. Travel
2.1 International travel	Per flight
2.2 Local transportation	Per month
Subtotal Travel
3. Equipment and supplies
3.1 Purchase or rent of vehicles	Per vehicle
3.2 Furniture, computer equipment
3.3 Machines, tools...
3.4 Spare parts/equipment for machines, tools
3.5 Other (please specify)
Subtotal Equipment and supplies
4. Local office
4.1 Vehicle costs	Per month
4.2 Office rent	Per month
4.3 Consumables-office supplies	Per month
4.4 Other services (tel/fax, electricity/heating, maintenance)	Per month
Subtotal Local office
5. Other costs, services
5.1 Publications
5.2 Studies, research
5.3 Expenditure verification
5.4 Evaluation costs
5.5 Translation, interpreters
5.6 Financial services (bank guarantee costs etc.)
5.7 Costs of conferences/seminars
5.8 Visibility actions
Subtotal Other costs, services
6. other
Subtotal Other
7. Subtotal direct eligible costs of the Action (1-6)(excluding taxes)
8. Provision for contingency reserve (maximum 5% of 7, subtotal of direct eligible costs of the Action
9. Total direct eligible costs of the Action (7+8)
10. Administrative costs (maximum 7% of 9, total direct eligible costs of the Action)
11. Total eligible costs (9+10)(excluding taxes)
12. Taxes
13. Total eligible/accepted costs of the Action (11+12)