For personnel, no breakdown beyond that described in the financial statement is needed, except for seconded staff: those provided by third parties as contributions in kind. Here the EC requires a list of the third parties, the related cost, whether the staff are provided free of charge or against payment, and whether they were mentioned in Annex 1 to the grant agreement, with justification for those which were not. All subcontracts must also be listed, and justified if they were not described in Annex 1. Other direct costs do not need to be described, unless their total costs exceed 15% of personnel costs. Where the 15% threshold is exceeded, items should be listed in descending order of cost until the 15% limit is reached.
These rules represent a significant reduction in reporting compared with the later stages of FP7. However, they are similar to the rules used in the early stages of FP7. Let’s hope this time EC staff can resist the temptation to ask for more detail than is required in their current guidelines.
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