Please remember that the planned costs correspond to the Specific Grant Agreement values and therefore the total value of the planned costs shall remain unchanged for the whole duration of the project itself. Accordingly, it is very important to highlight that whenever reviewing budget within STAR Actual Costs and Updated Planned Costs should follow these two rules:
- You shall only create new cost lines with Planned Costs equal to 0
- Do not move the year of existing cost lines with Planned Costs different than 0
otherwise you create a misalignment between the Annex II “Estimated budget of the Action” of the SGA and the values within STAR.
The Actual costs of past years and the present year can be modified in STAR in case more accurate cost figures are available till the elaboration of the interim payment covering the respective reporting period (e.g. you can change the actual costs 2016, till the Interim Payment 2018 covering the years 2016 and 2017). After the elaboration of the Individual Financial Statements and approval of the certified costs by INEA, no further modification to the certified costs approved by INEA will be accepted.
Nevertheless, it is very important to consider the relation between actual costs and the pre-financing payments calculation. In particular, the actual cost figures provided during the elaboration of the Action Status Report, reporting gate 15th of January, trigger the computation of respective further pre-financing payments.
Therefore, it is important to highlight that any misalignment included in future ASRs, on costs figures already provided as “actual” during ASRs of previous years, followed by the respective request of further pre-financing, might affect the computation of subsequent payments and also activate, where applicable, the reimbursement process.
It implies that the modification should be performed only in case of misalignments which are duly justified and they should be reported to INEA in the respective reporting document (ASR). However, again following payment could be affected by this misalignment also through the reimbursement process. Therefore, modifications of actual costs performed after the IP ASR elaboration should be performed very carefully and only in case they are duly justified and more accurate cost figures are available.