Financial Agreement number

SECTION 2 – Declaration of expenditure

Table 2.1: Overview of expenditure

	Approved budget	Community Grant	Actual expenditure (these figures must be equal to totals in other tables)
Type of cost	Costs (€)	(€)	Costs (€)
1. Staff costs	607 015		605 828,47
2. Direct costs
2.1 - Travel and subsistence	438 000		255 027,87
2.2 - Equipment and materials	5 500		1 637,31
2.3 - Sub-contracting, consultancy and other external services	78 945		18 207
2.4 – Other costs	33 756		23 667,49
Subtotal for Direct costs	556 201		298 539,67
3. General costs	87 553		68 070,72
TOTAL	1 250 769	400 480	972 438,86

Beneficiary’s comments:

Please note and explain any significant divergences from the approved budget, and add any explanation and other relevant comments.

• 
  Concerning staff costs, the declaration corresponds to the maximum possible (607 015 + 10 % = 667 716, 50). The global amount is high, that is 110 % of the approved budget. This corresponds to two aspects, one is the implication of partners in the project, even if this involvement can be strongly variable from one partner to another; the second aspect, very important, is the fact that the amount of wages (salaries) is very different in the various partner countries.
  
• 
  Concerning Travel and subsistence, the costs are lower than expected, this is due to the fact that about 50% to 60 % of partners participated in the General Meetings. Some partners participated in the working groups, but did not attend the meetings. Another aspect is due to the fact that some partners didn't charge the project (they participated with their own money, as co-financing of the project, but without financial declaration, which means that in this case their contribution to the budget is 0, even if they actually participated actively in the project and in the meetings). This is an important point, that some partners are really active in the life of the project but are sometimes reluctant (either because they don't want to much to do so, or because their administrative system is quite complex) to provide budget declarations...
  
• 
  Concerning 2.3, a non negligeable part is dedicated to the preparation of dissemination (printing and sending of documents). Another part is dedicated to evaluation by external monitors.