The management of projects financed through non-reimbursable funds--increase quality higher education.

Frumusanu, Natalita Mihaela Lesconi ; Ciurea, Jeanina Biliana ; Breuer, Adela 等

1. INTRODUCTION

In the last few months, the term of economic crisis has been a trendy one, affecting the access to structural funds. We can notice that at a national level several measures were taken in order to reduce the time allotted to the project selection processes, thus the period from designing the project to implementing it should be very short; also several measures were taken regarding the financial management of these projects, which implies a good management.

Structural Funds are the main instruments of the European Union designated to promote economic and social cohesion and solidarity. Structural Funds are an important complement to the national policy, and both directly and through a leverage effect, contributing to the harmonious development of the European Union as a whole, and promoting environmental sustainability. Both have great importance to achieve sustainable growth of the labour market and competition, labour market in which future graduates of higher education will be important players.

Implementation of projects in human resources, whose target group are the students are particularly important for the careers of future graduates, they being able to know the economic environment, how it will apply the theoretical knowledge gained in economic practice, simultaneously being selected by the employers to be engaged in the labour market. The project activities must aim a good training for students, good communication with business and public institutions, especially reducing the number of unemployed among university graduates. Preparing students to practice, a crucial element in training them has been a difficult goal to achieve in the universities, because firms were reluctant to receive students for the purpose of training practice, as you must "sacrifice" an employee who must take care of the students.

2. THE BUDGET--THE KEY ELEMENT FOR OBTAINING A GRANT

In the case of projects with grant funding, besides the idea, purpose, objectives and results, special attention should be paid to budgeting the project, which can be viewed as a planning project in financial terms, this being an issue of great importance in our paper.

The budget project is a "picture" presenting the costs needed for running the project. The entire budget project represents the needs and available resources for a proposed project. Budget realism and detail are characteristics that bring clarity to the resource image necessary to achieve the objectives of the project. The budget assigns financial value to the project activities, while acting as an instrument of control of financial resources, any deviations being taken into account. In a broader sense, the project can be viewed as a planning project in financial terms; it can be described as an "action plan". In financial terms, the budget assigns a value to activities, services and operations planned in the project. A detailed and realistic budget allows a clear picture of the resources necessary to achieve the objectives of the project. Thus, the budget assigns financial value to the activities of the project, the overall planning of the project "going hand in hand with the general one. Also, the budget is an important tool for controlling the financial resources of the project, any deviation being taken into consideration.

Drafting the budget assumes more logical steps. Initially information is gathered about what is to be realized, what the limits are and what internal and external influences will affect it. The budget has to be approved and then we establish certain procedures for a permanent cost supervision compared to budget once the project is started. The budget should be periodically updated and revised having to comply with the signed funding contract when granted. It is known that for grant funds, funding is not granted at the project implementation, because in this case we apply the repayment principle. Also special attention must be given to budgeting because the financer may not allot the whole amount which the applicant considers necessary when drawing up the project for two reasons: either the action or the costs were not explained clearly enough, or the necessary funds were not calculated correctly.

3. THE BUDGET FOR A PROJECT IN THE UNIVERSITY DOMAIN

The project consists of several chapters budget, which is different depending on the specific project, such as for a project in human resources development which has the specific objectives: 1. increase employment for students of economic specialties by improving the training of students, aiming at combining theoretical and practical preparation in line with market needs, and 2. promotion and development of partnerships between university, business and public institutions to increase efficiency and quality of services offered to students to facilitate transition from school to working life. This budget has four chapters, human resources, participants, other costs and indirect costs (general administration expenses).

The personnel costs include expenses related to the employees of the project, namely: salaries and afferent taxes, fees, social contributions and wage related expenses treated as such expenses (employees and employers contributions: contributions from the state social insurance, contributions for unemployment insurance, contributions to social security, health insurance contributions for work accidents and occupational diseases, other contributions).

For this category of expenditure an guide timekeeping has been elaborated, based on the activities proposed in the project, and with it are fixed costs of salaries and contributions to the state budget for the project team members, and the beneficiary (university). Bear in mind that these contributions were calculated based on percentages existing at the time of the drafting of the project, so it must be updated periodically, whenever payments are performed. Same will be applicable fees and expert partner, because they will work on the contract period, as short-term experts, but also guardians of practice.

The establishment of the costs of personnel follow the legal employment, based on labour contracts closed with the implementation team members respecting both the professional training and the time necessary to conduct project activities.

Within this category of expenditure we include expenditure on transport, accommodation and subsistence expenses of persons engaged in the project and expenses related to transport, accommodation and subsistence of participants in the project. In this category belong the following types of costs: transport of persons (staff and / or participants), transport of materials and equipment, subsistence, accommodation.

For this category of expenditure we took into account the number of students that will conduct their practice in another town and their attendants, given the cost of train tickets / bus and accommodation expenses and what the per diems are concerned, they are stipulated by the law, 17 RON/person. Sums of money have also been provided for the awarding of students, stimulating them in the accumulation of practical knowledge. This category of expenditure will be included in human resources (related to the project team members) and participants (related to students).

Contractual expenses include any service contracts such as leases, rents, cost consultancy, contractors, software licenses and training, in our case we have only software licenses and the ones related to the psycho-pedagogical course for practice tutors.

Construction or renovations represent the actual costs of construction or renovation materials--entrepreneurial or architectural costs that normally arise in contract expenses.

The expenses for publications and documents are reference materials, training materials and software. Most programs allow expenses related to the publication of brochures, books, specialized CDs, including translation costs, in our case they are costs related to various print materials (guide practice, scientific work of students, scientific studies, brochures, posters, etc.).

Expenditure on materials and supplies inventory items involve costs such as procurement stapler, the device of filing, postal charges, photocopy paper, pens, CDs, pencils and clip etc. Consumables include supporting materials, expenses, costs of fuel, costs of materials for packaging, costs of spare parts, expenses on food, expenditure on other consumables.

Expenditure on equipment, we talk about articles with a longer duration than the life of materials and supplies, usually three years maximum, such as furniture, computers, copy machines, fax, laboratory equipment and communications system (known as the expense type ERDF).

Indirect costs (15% of total direct costs) are expenses of light, heat, space, air conditioning, things that are difficult or impossible to define precisely the amount of expenditure for a particular activity or project, in our case a share of costs for utilities and secretary salary and contributions.

In order to simplify the verification of expenditure and complying with the provisions of Article 11.3 (b) of Regulation nr.1081/2006, indirect costs will be reimbursements only on the basis of amounts declared by the beneficiaries in requests for reimbursement, without the need for presentation documents. Beneficiaries will be recorded in analytical accounting project all indirect costs and will keep supporting documents under contract financing.

Given that it is a project within POS DRU, all costs related to project financial and legal management, for rent, depreciation and leasing, information and advertising and ERDF type are included in other costs.

When drawing up the budget we considered in the first structure of the proposed activities to take place during implementation period and the persons involved, respecting in the same time the legislation in force (no3/184 Order of 7 January 2008 to establish rules of eligibility and a list of eligible expenses in the operations financed by the Sectoral Operational Program ^Development of human resources 2007-2013).

4. CONCLUSIONS

Given the importance of the budget within the project for the grant funding must it must be dealt with seriousness and elaborated with great attention. The funder needs accurate, concise information that can provide an overview of the direction that the funds will take and whether the results have been achieved.

The new socio-economic contest causes Romanian organizations, including universities, to finance themselves, acquire the skills necessary to access grants, being potential beneficiaries of these funds, but once Romania's integration in the European Union, our country entered the competition to attract these funds with all member states, thus the knowledge of project budgeting is essential, this being one of the key elements of a successful project.

5. REFERENCES:

Staiculescu C.; Mogos G. (2007), "Solicitarea cu succes a fondurilor europene/Request a successful EU funds", Editura Forum, Bucuresti

*** (2006) ,,Diagrama Fondurilor Structurale / The diagram of the Structural Funds"

*** (2007) "ABC-ul Fondurilor Structurale pentru administratia publica locala/ ABC's Structural Funds for the local public administration"

***Ordonanta 19/2008 de modificare si completarea Ordonantei 29/2007 privind modul de alocare a instrumentelor structurale, a prefinantarii si a cofinantarii alocate de la bugetul de stat, inclusiv din Fondul National de Dezvoltare, in bugetul institutiilor implicate in gestionarea instrumentelor structurale / no3/184 Order of 7 January 2008 to establish rules of eligibility and a list of eligible expenses in the operations financed by the Sectoral Operational Program Development of human resources 2007-2013

***Internet addresses (www.infoeuropa.ro, www.fonduri-structurale.ro, www.fseromania.ro, www.finantare.ro)

Fig. 1. The project budget

 Anul 1 Anul 2 Total

1 Resurse umane 159785.00 103492.00 263277.00
2 Participanti 71700.00 33000.00 104700.00
3 Alte tipuri de costuri 144262.00 60265.00 204527.00
4 Din care FEDR (10% 12550.00 0.00 12550.00
 pentru AP 1-5 inclusiv,
 15% pentru AP 6)
5 Total costuri directs 375747.00 196757.00 572504.00
 (1+2+3)
6 Total cheltuieli 764.00 43G.00 1202.00
 generale de administrate
7 VALQAREA ELIGIBILA A 376511.00 197195.00 573706.00
 PROIECTULUI (5+6)
8 Din care activitati 0.00 0.00 0.00
 trarsnationale
9 Coritributia 7530.00 3944.00 11474.00
 solicitantului
10 ASISTENJA FINANGARA 368981.00 193251.00 562232.00
 NEPAMBURSABILA
 SOLICITATA (7-9)
11 Valoarea neeligibila 0.00 0.00 0.00
 a proiectului
12 Valoarea totala a 376511.00 197195.00 573706.00
 proiectului (7+11)