In the implementation phase of our two ongoing Horizon 2020 projects, it might happen that some items from the budget we predicted do not really fit with what we want to do. In cases in which we want to transfer budget items from one category to another, for example from “direct personnel costs” (staff) to “other direct costs”; (which include travel, services, equipment etc.) - no amendment to the Grant Agreement is necessary:
The estimated budget breakdown indicated in Annex 2 may be adjusted — without an amendment (Article 55) — by transfers of amounts between beneficiaries, budget categories and/or forms of costs set out in Annex 2, if the action is implemented as described in Annex 1.
Transfers of amounts between beneficiaries or between budget categories (or both) do NOT require an amendment, provided that the action is implemented in line with Annex 1 (Article 4.2).
Budget transfers within the personnel cost category and budget transfers to costs of internally invoiced goods and services are possible without having to amend the GA.
More information about this is available HERE.
However, we still need to keep track of this. These changes, even minor, will have to be justified and explained to the Commission in the reports. So, in order to make sure everything is documented I invite you to use this google doc. If you are transferring some budget items, please indicate for each project: which item you are transferring and where (category and amount) / and most importantly why (provide the reasoning behind it).
And let’s try to make changes between budget categories only when it is absolutely necessary. For bigger changes, the Grant Agreement Amendment is needed (and this we want to avoid…) - so if you are not sure about the adjustment you want to make please reach out. Here under is a rough overview. Hope you find this helpful!
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