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When should a depreciation plan be established?

To determine the depreciation period of each piece of equipment, as well as the date from which depreciation must be taken into consideration, each partner should refer to relevant national accounting rules and its own internal accounting policies. 

It is important to note that sometimes these rules establish a minimum cost to set up a depreciation plan. Equipment that does not reach this minimum can be declared in full.
Depreciation cost of equipment purchased before the start of the project can be allocated to the project provided no public grants have contributed towards acquisition of the equipment. The cost that can be reported correspond to the depreciation related exclusively to the period of project implementation. The costs should be duly justified by supporting documents of equivalent probative value.

The criterion used to decide whether a category of equipment should be depreciated is the ability to reuse it in future activities to be carried out by the partner.  This possibility is real in the case of equipment for general (office) use and thematic equipment, and this is what would justify the principle of sound financial management.



Category : Programme Equipment purchase (implementation phase)

Why is a depreciation plan not needed in the case of small scale investment (SSI)?

SSI (Small scale investment) are set up to answer to the needs of the project, it means that they are specifically designed by the project and for the project. In this situation, the reuse of the pieces of equipment would not be possible for other partners' activities. The only reuse would be to ensure the durability of main outputs of the project.

Category : Programme Equipment purchase (implementation phase)

What is a depreciation plan?

The monetary value of an asset decreases over time due to use, wear and tear or obsolescence. This decrease is measured as depreciation. Equipment is likely to be depreciated over a specific period of time.

In the framework of the Interreg MED Programme, a depreciation plan is considered as a document that sets out a depreciation schedule in order to find out how much of that depreciation is carried out over the life of the project, and can therefore be declared as a project cost. Depreciation outside the life of the project may not be declared as a cost.



Category : Programme Equipment purchase (implementation phase)

Is there any limitation as to the equipment that can be foreseen and allocated to a project? What does “exclusive use” mean and why must it be justified?

Although equipment for general (office) use can be considered « essential » for the project implementation, their use should be considered exceptional and limited. It is unlikely that, for example, in a partnership, all project partners foresee the purchase of a laptop.

In fact, the Programme has decided to leave this possibility, in cases where new staff, working 100% in the project, must be equipped by the partner, but always taking into consideration that this equipment will continue to be used by the partner once the project is finished. In the case of purchase, ownership of the equipment cannot be changed for at least 5 years after the end of the project. In addition to the fact that its acquisition must be more than justified, it is required that it would be used exclusively  within the framework of the project. For example, if a printer is purchased, the partner must declare that it will only be used within the project. Its use cannot be shared between several MED projects. This fact makes difficult to justify any acquisition since its cost benefit (principle of sound financial management) should be measured not only in terms of the price but also in terms of the time of use within the project.
In short, the use of this type of equipment is appropriate in exceptional and duly justified cases. Knowing that in the certification process it is necessary for the partner to sign a declaration of exclusive use (available on the Programme's website).

Finally, it should be remembered that in the event that a further check reveals that the principle of exclusive use has not been respected, not only the expenditure will be considered ineligible and a recovery procedure will be set up, but a suspicion of fraud may be reported to the competent authorities.



Category : Programme Equipment purchase (implementation phase)

What is the understanding of equipment for general (office) use?

Is considered as equipment for general (office) use any piece of IT hardware (desktop computers, laptops, tablets, monitors, keyboards, mice), IT software (office use), office furniture, printers, telephones, digital/video cameras, scanners, digital projectors.
This kind of equipment is usually at partners’ disposal for the development of their daily activities.



Category : Programme Equipment purchase (implementation phase)

How many Subsidy Contracts will the Lead partner have to sign in the case of ‘multi-module’ project?

One Subsidy Contract will be signed between the Lead Partner and the MED Programme Managing Authority for the duration of the project indicating the duration of each module and the concerned budget. Information regarding the procedure about how to go from a module to another and its consequences will also be included. 


Category : Programme Modules

In the case of a multi-module project, for example M1 + M2, can I start preparing M2 activities before the end of M1 and the MA/JS verification?

In the Application Form, modules have to be foreseen in a successive way. And in consequence overlapping is not possible.
However, in practice, you can start the M2 preparation activities before ending M1 in order not to delay unnecessarily the M2 foreseen activities; having firstly verified with the JS.



Category : Programme Modules

How can I justify the existence of a M1 in my proposal? Do I have to explain how the M1 results will be used after the end of the project?

The existence of a M1 is recommended either when you plan to tackle problems or topics that are new to the Interreg MED Programme, and that in consequence have not been treated by previous projects yet, or when you propose to explore innovative subjects from a thematic and/or geographical perspective (new challenges, policies or trends), for which there is not sufficient available knowledge to be used. In addition, it is important to remember that the outputs of this module will have to always feed future actions in the framework of the MED Programme, in the case of multi-module project, or  with a larger scope, in the case of single-module projects; and this approach has to be included in your proposal.

For more information about the feasibility of this kind of module in the framework of each Specific Objective please refer to the relevant Terms of Reference.



Category : Programme Modules

Can I start drafting my proposal before choosing the type of project I would like to apply to? What should I do if the type of project chosen is not open in the relevant call/objective?

The choice of type of project to be implemented has to be done during the application phase, as the Work Plan of the Application Form is different from one type of project to another. The choice is done when creating the proposal on Synergie CTE. For this reason, you need to know which type of project adapts the best to your objectives and capacities before starting to draft the project proposal.

Kindly bear in mind that not all the types of projects are open in all the calls and for all the Specific Objectives. Before making your decision, you are invited to check the possibilities opened in the relevant Terms of Reference.



Category : Programme Modules

Can a single-module project continue later under the following module? For example, if I ended a M2 can I go automatically to a M3 ?

No, a single-module project cannot be extended to implement the following module. If the partnership wants to continue with another module they will have to submit a new proposal based on the results reached in the framework of a forthcoming call.



Category : Programme Modules