Recently, Horizon Europe has increasingly used lump sum funding to simplify the program by removing the need to report actual costs. However, this has led to new complaints about the complexity of budgeting.

So, which one is better? Which one is more flexible? 

Highlighted topics: 

• Do I need any proof on costs in lump-sum? versus: Can I charge a cost if it incurred but was not budgeted in cost reporting? 

• How to handle timesheet of a staff member if involved in both lump-sum and regular projects? 

• Should the personnel be separated on HE projects funded lump-sum and actual cost? 

• Can I cross finance and equipment from lump-sum and cost-reimbursed projects? What kind of internal recording is needed? 

• Internal invoiced costs and services – should I have 2 price lists? One for lump-sum unit costs, another one for real costs? 

• Reporting and payment scenarios, and many-many more…