They may be identified according to one of the following methods:
- Based on actual indirect costs - for those beneficiaries which have an analytical accounting system. In this case, the accounting system is able to report the indirect costs as a function of the direct costs for any particular periods
- Based on actual indirect costs - but using a simplified method. In this case, the calculation is based on the full indirect costs calculated on the basis of the organisation. This method is acceptable when the accounting system used is not able to calculate the indirect costs as a function of the direct costs for any particular period. The indirect costs is usually a rate of the direct costs (or part of it according to the accounting rules of the organisation). The rate is derived on the basis of the actual indirect costs of the last closed accounting year.
- A flat rate of 20% of the total direct eligible costs (excluding subcontracting and resources made available by third parties, which are not on the premises of the beneficiary)
- Non profit public bodies, secondary and higher education establishment, research organisation and SMEs may opt for a flat rate of 60% of the total direct eligible costs (excluding subcontracting and resources made available by third parties which are not on the premises of the beneficiary). Note that this rate is transitional for all grants awarded under calls closing before the 31/12/2009. This flat rate will be revised later (but not be set below 40%).
|ICM displayed in the Web tool|
As far as the submission of Form Cs in the WEB tool are concerned, the ICM is pre-set and depends upon the data of the PDM database. It cannot be changed in the WEB tool. That is for instance, if the LEAR has adopted a flat rate 20%, only the LEAR can change it.