Forms of grants

1.   Grants provided by Member States to beneficiaries may take any of the following forms:
(a)
reimbursement of eligible costs actually incurred by a beneficiary or the private partner of PPP operations and paid in implementing operations, contributions in kind and depreciation;
(b)
unit costs;
(c)
lump sums;
(d)
flat-rate financing;
(e)
a combination of the forms referred to in points (a) to (d), provided that each form covers different categories of costs or where they are used for different projects forming a part of an operation or for successive phases of an operation;
(f)
financing not linked to costs, provided such grants are covered by a reimbursement of the Union contribution pursuant to Article 95.
2.   Where the total cost of an operation does not exceed EUR 200 000, the contribution provided to the beneficiary from the ERDF, the ESF+, the JTF, the AMIF, the ISF and the BMVI shall take the form of unit costs, lump sums or flat rates, except for operations for which the support constitutes State aid. Where flat-rate financing is used, only the categories of costs to which the flat -rate applies may be reimbursed in accordance with point (a) of paragraph 1.
By way of derogation from the first subparagraph of this paragraph, the managing authority may agree to exempt some operations in the area of research and innovation from the requirement set out in that subparagraph, provided that the monitoring committee has given prior approval for such an exemption. In addition, allowances and salaries paid to participants may be reimbursed in accordance with point (a) of paragraph 1.
3.   The amounts for the forms of grants referred to under points (b), (c) and (d) of paragraph 1, shall be established in one of the following ways:
(a)
a fair, equitable and verifiable calculation method based on:
(i)
statistical data, other objective information or an expert judgement;
(ii)
the verified historical data of individual beneficiaries;
(iii)
the application of the usual cost accounting practices of individual beneficiaries;
(b)
draft budget established on a case-by-case basis and agreed
ex ante
by the body selecting the operation, where the total cost of the operation does not exceed EUR 200 000;
(c)
in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation;
(d)
in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation;
(e)
flat rates and specific methods established by or on the basis of this Regulation or the Fund-specific Regulations.