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Commission Decision of 5 March 2008 laying down rules for the implementation of Decision No 574/2007/EC of the European Parliament and of the Council establishing the External Borders Fund for the period 2007 to 2013 as part of the General programme Solidarity and Management of Migration Flows as regards Member States' management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co-financed by the Fund (notified under document number C(2008) 789) (Only the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2008/456/EC)

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II.2.Indirect eligible costs

1.Indirect costs relate to categories of expenditure that are not identifiable as specific costs directly linked to the project. A fixed percentage of the total amount of direct eligible costs may be eligible as indirect costs, provided that:
(a)

the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;

(b)

the indirect costs are anticipated in the forward budget of the project;

(c)

the indirect costs do not include costs assigned to another heading of the budget for the project;

(d)

the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;

(e)

as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 5 %. However, the fixed percentage of indirect costs shall not exceed 2,5 % in any of the following situations:

  • where the responsible authority acts as an executing body as defined in Article 7(3), or

  • where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.

2.The percentage allocated to indirect costs shall cover the following costs in particular:
(a)

staff costs that are ineligible as direct costs as per point II.1.1.1 (1);

(b)

administration and management expenses, such as costs identified in II.1.5.2;

(c)

bank fees and charges (except bank guarantees as defined in section II.1.7);

(d)

costs for real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;

(e)

all costs linked to the project but excluded from section II.1 — ‘Direct eligible costs’.

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