Скачать 0.54 Mb.
Calculating and accounting of human resources used on project activities is to be made in accordance with Belarusian national legislation, which does not provide for specific rules for the international assistance projects. Please note nonetheless that each ENPI CBC programme may impose specific additional requirements; please check those carefully with your programme.
Generally, the Beneficiary (Lead Partner) should provide the following documents to the auditor and the Joint Managing Authority on request (if requested, the Partner must provide them to the Beneficiary):
The calculation of human resources for the Joint Managing Authority should reflect not only the salary received, but also all obligatory payments by the employee or employer related to the salary, i.e. social security payments, work insurance, payments to the Pension Fund, income tax etc. (for that part of their time they are working on the project).
To make salary calculations easier for the project bookkeeping, you might want to draw up the annual labour cost statement for each staff person working on the project with indication of the following positions:
The statement has to be signed by the head of the Partner organisation and the organisation’s chief accountant, as well as by the bank officer confirming the amount of salary paid to the expert. While providing the data, be sure to indicate mandatory deductions, such as alimony payments and union fees. Such deductions from the amount to be paid out to the employee/expert after taxes, are included into labour costs.
To calculate human resources costs, the following method may be used:
1st step is to calculate labour costs per day (LCD):
Labour costs per day = total sum of the annual labour costs (according to the calculation described above) divided to the number of the official working days per year (according to the working calendar, e.g. in 2009 – 255 working days).
2nd step is to calculate labour costs for the period (monthly (LCM) or annual (LVA) figures):
LCM = LCD x number of days worked for the project in this month according to the time sheet, or
LCA = LCD x number of days worked for the project in this year according to the time sheets or summary of timesheets per year.
The daily labour costs rate serves as a basis for the staff cost calculation according to the monthly timesheets or summary of time sheets per year.
Please note that there may be other calculations required by your ENPI CBC programme, please check your programme specific requirements.
Timesheets reported within the project should be congruent with the employee timesheets of the Belarusian Beneficiary/Partner.
|Final evaluation of the unece-led unda project on the implementation of Agricultural Quality Standards||Canada Timeline (cbc, 040100)|
|Preparing project managers to deal with complexity Advanced project management education 1||Project Documentation, presented as a hardware graduation project in computer engineering department|
|Oswego Update Project a graduate Research Project Updating Course Outlines in Technology Education||426-2 Project Management – (Software Project Planning and estimating)|
|Course title: Seminary project 1 (ds-b-s1) Teachers: tutor, mentor of the final project Course status : compulsory mutual ects: 2 Requirement: none Course aim||Лабораторная работа №1 «Знакомство с ms project 2002»|
Цель – получить общие знания, необходимые для работы с программным продуктом ms project 2002
|Appears in all copies. Project Management Organizations International Project Management Association (ipma)||The Round Lake Bypass Project is located in the Village of Round Lake and the Town of Malta, Saratoga County, New York. The project was initiated in an effort|