2.5 Project Reporting Scenario

Besides the budget categories, you should know what is considered an eligible or ineligible cost.

Take a look at the graphic below. 

ESS C1 M2 IMG 06 v3 1
2.5 Project Reporting Scenario 2
Eligible and Non-Eligible Costs

Eligible Costs

    • Related to the purpose of the action
    • Generated during the project duration 
    • Necessary for the fulfilment of the project
    • Included in the estimated budget
    • Identifiable and verifiable 
    • Recorded in the accounts

Non-eligible Costs

  • Any profit margin
  • Unnecessary or ill-considered expenses 
  • Provisions for losses or possible future losses or charges
  • VAT (only eligible if not recoverable)
  • Resources made available to a participant free-of-charge
  • Exchange losses

Module 2: Page 5 of 7