How shall costs for in-house contracted bodies be reported?


If a body can be considered as in-house and fulfils all the requirements that are stated in chapter I.4.4.1 of the programme manual, then this body can be contracted by the beneficiary through a direct award.

Costs of the contracted in-house body will always have to be charged on a real costs basis or using simplified cost options (SCOs) in the same way as the project partner. Such costs shall be accounted under each relevant cost category according to the nature of the service provided, as well as under the same general and specific provisions on eligibility, reporting and audit trail as provided for in the programme manual.