Texts-Legal Framework

Eligible Costs

Managing Authority | Regulations Legal Framework | Eligible Costs |

In the Management Guidelines text the eligible costs of Operations integrated into and financed by O.P. "Education" are analyzed. The categories of the eligible costs are codified according to the basic principles of the 3rd CSF’s monitoring system and according to the specifications of Integrated Information System (IIS). Furthermore each code’s special content (for O.P. "Education") is specified.

Regarding the IIS codes, the following must be pointed out:

IIS codes do not have a tree structure (that is, there are no levels corresponding to the Unified Accounting Plan (UAP). The two-digit, four-digit and six-digit codes (appearing in the tables for general eligible expense categories of the IIS) are at the same level. For example, the two-digit code is independent and it is not the sum of four-digit codes. Similarly the content of two-digit codes is not defined by the descriptions for four-digit codes.
O.P. "Education" has decided that the programming (in Project and Sub-project Technical Bulletins) and monitoring (Monthly Monitoring Bulletins) will be mainly on the basis of the four-digit code (of the form xx.xx). The only exception to this is the books that are monitored with six-digit codes as shown in Section 8.3.
Expenses that the Final Beneficiary reports to the O.P. "Education" Managing Authority should be equal to the data entered in the accounting ledger of the Operation according to reported vouchers and amounts (and not according to UAP codes).

For a detailed presentation of the eligibility of expenses, users can read from here the 8th Chapter of the Management Guidelines (in Greek, doc format).

The chapter articulates the following sections:

general principles on the eligibility of expenses,
ESF eligible expense categories (Table and clarifications),
ERDF eligible expense categories (Table and clarifications)