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What are the eligible expenditures?
Eligible expenditures is a notion referring to all expenditures incurred for the project. The information which expenditures are eligible during the implementation of a project can be found in the Programme Complement in the enclosure 4. Information on eligibility can also be found in the document “European Social Fund – Guide for Beneficiaries”.
However, the following expenditures may not be considered eligible:
- loans and payments of instalments and interests;
- costs incurred for the preparation of the projects;
- purchase of buildings;
- costs of contracted works calculated as a percentage of total costs;
- costs of purchase of land and real estates;
- investments in machines and devices the value of which exceeds 10% of total costs of the project;
- costs of construction works, except adaptation of premises for the needs of the disabled persons;
- expenditures for the purchase of used machines and devices if their value may not be redeemed according to national regulations;
- depreciation deductions referring to the assets purchased from Community funds or national public funds;
- fines, penalty fees and court fees
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