The consultation shows that personal expenditures in projects that are in keeping with the Guidelines of the NFP on Eligible Expenditures (though not discussed in detail here) are such project expenses that are duly planned in advance and approved as a part of the project; they must be proportionate to the expected volume of work and when reimbursed, they must always be linked to completed work that contributes to the achievement of the project’s objectives.
In this sense, it is necessary that any bonuses beyond regular salary expenses are always documented by the work performed beyond the regular duties and have had a clear impact on achieving / increasing the project targets or outputs.
The Certifying Authority advises that in case the objectives of the project are not fully achieved and, at the same time, the recipient spends all the scheduled payroll resources (personal expenditures in item A1. Personnel total in Annex no. 2 of the Project Contract and in Annex I of the periodic report), consequently, a part of the expenditures may be deemed ineligible.