Question 13: Does Expenditure Category 11, labeled "Indirect Expenditures," hold mandatory status? Furthermore, how is it incorporated into the proposed subsidized budget of the investment project?
Indeed, this category is obligatory. Indirect expenditures are determined using a fixed rate of 7% applied to the aggregate sum of direct eligible expenses related to the operation. These indirect costs are then integrated into the overall subsidized budget for the investment plan.
Illustratively, consider a funding application with a total Subsidized Budget amounting to €132,680:
Sum of Granted Direct Expenditure Budget: €124,000
Indirect Costs: €124,000 × 7% = €8,680.
Consequently, the total becomes €124,000 + €8,680 = €132,680.