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Q: ERC - What evidence has to be provided for the use of only a percentage of equipment for a project financed by an ERC grant? If a piece of equipment is used or bought for more than one project at the same time, or the Principal Investigator buys a laptop but only works 50% of his time on the ERC project, is it sufficient to charge 50% of the cost to the project, or is it necessary to keep evidence of usage, i.e. timesheets for the equipment used?
A: The use of timesheets or another tracking system for high value equipment is a good tool to provide evidence of its use. The beneficiary also has to ensure that costs for the same equipment are not claimed from another (EU) project or funding scheme at the same time to avoid double-funding. A direct link of the use of equipment to the project needs to be proven. Partial use of equipment for an ERC funded project that is included in both the Description of Work and in the budget can be considered eligible costs. If no direct link between the use of the equipment and the project can be proven or it is the general practice of the Host Institution to equip the Principal Investigator with e.g. laptops, these costs should be considered as covered by the indirect costs.
Category : ERC - Cost Management for Grants ( Direct costs )