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What is the basis for calculating the value of rooms (premises), if they are a private contribution of the beneficiary?
The value of a contribution in the form of premises, which is a private contribution to the project, should be calculated according to actually incurred costs of keeping the premises.
Expenditures incurred for fees connected with the keeping/use of own/leased premises (rent, electricity, gas, lease cost, etc.), where the institution implements also other measures and projects, should be settled within the project in the part which, proportionally to the scale of activity, refers to the implementation of the given project. If given premises are used also for other purposes (not related to the project), a part of the expenditure adequate for the project should be calculated. The manner of calculation should be kept together with the whole documentation referring to the project expenditures.
Example: A NGO is organizing – in the building, which belongs to it – a 3-day training for a specific group of ultimate beneficiaries. The NGO may consider expenditures incurred in relation to the building use as eligible expenditures. Assuming that monthly charges of the electricity for the whole building amount to 280 PLN, building heating amounts to another 280 PLN (during the heating period), the surface of the building is 100 m2, the surface of the room where the training is provided is 25 m2, the following manner of calculating eligible expenditures connected with the building use for the project:
Average one-day cost of the electricity is: 280 PLN / 28 working days = 10 PLN
Average one-day cost of heating is: 280 PLN / 30 days in a months = ca. 9,30 PLN
The relation between the room surface to the total building surface is: 25 m2 / 100 m2 = 0,25 (25%).
The value of the eligible expenditure: (3 days * 10 PLN + 3 days * 9,30 PLN) * 0,25 =
ca. 14,48 PLN
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