Article 27 Overhead costs

Overhead costs which are intended to cover general indirect costs needed to employ, manage, accommodate and support directly or indirectly the personnel performing the work on the national programme or which relate to on-site infrastructure and equipment shall be eligible provided those costs are actual, justifiable and do not include costs assigned to another budget heading.

Overhead costs are eligible up to a maximum of 7 % of the total amount of eligible direct costs.

Overhead costs shall be charged to the national programme in accordance with the authorized cost accounting policy of the competent body.