The application must include a budget for the whole programme and its component projects. The budget is intended to show the total programme budget, broken down over four years, with Mistra’s funding and co-funding from other partners involved. The budget for the programme management and communication, and also various projects, must be specified. Mistra’s grant, divided among the separate recipients and cost categories, must be clear. The same applies to the content of the co-funding. Calls for proposals include an Excel template to facilitate budget compilation in the application.
A programme that receives research funding must annually update its budget with the outcome, actual or forecast, and revised figures for the years ahead. This updated budget must be included in the annually updated programme plan that has to be submitted to Mistra not later than 1 December.
An approved budget constitutes the agreed payment plan for the next few years. See below, under ’Disbursement of research grants’.
A programme’s direct costs are those that are directly attributable to the programme. They comprise actual gross salary and payroll overheads, travel costs, costs of material needed for the programme’s implementation, depreciation of investments in the project, and other costs such as special licences, rent of special premises and costs associated with communication of research results, seminars and the like. The usual consumables and office supplies are included not in ‘material costs’ but in ‘indirect costs’.
Indirect and overhead costs (which are the same thing) comprise general overheads that are not project-specific.
In calls for project proposals issued since 1 June 2017, for participating higher education institutions (HEIs), Mistra has contributed an annual maximum of SEK 175,000 per full-time equivalent (FTE) employee to cover costs of administration across the university, faculty, department and unit concerned; insurance; consumables and office supplies; and regular office premises and workplaces, with the telephony, network and IT equipment belonging to them. For current programmes and centres, agreed grants apply.
For research institutes and other partners taking part, an overhead supplement based on gross salary and payroll overheads is added. This supplement is intended to include costs of premises, telecommunications and computers, work supervision, training, central administration and company management. The level of costs must be agreed with Mistra according to Mistra’s guidelines.
For ongoing programmes, centres and projects, agreed models for indirect costs apply.
More detailed information on the permitted uses of Mistra’s funding may be found in our calls for proposals, in the document entitled Allowable costs and co-funding. For the latest version, see the most recent call for proposals.
Programme co-funding is provided by partners other than Mistra, such as companies, trade organisations and government agencies. Co-funding from HEIs and research institutes, too, is possible. Contributions may be in kind and/or cash. Costs of a person’s own work, travel expenses and costs of materials are examples of allowable co-funding.
Mistra’s co-funding requirements are based on its experience that involvement and integration in a programme are enhanced when more organisations contribute resources. More information about co-funding, applying specifically to the call for proposals concerned, is given in the text of the call. Our calls also contain more detailed particulars of allowable co-funding, in the document entitled Allowable costs and co-funding. For the latest version, see the most recent call for proposals.
Disbursement of research grants
Programmes and centres can requisition funds according to the agreed payment plan after the annual programme plan has been approved by Mistra. This plan must be submitted by 1 December every year, unless otherwise agreed. The programme host then conveys the disbursed funds to the programme partners, to cover their disclosed costs of implementing the programme.
If several partners take part in the programme, a ‘consortium agreement’ between them and the programme host is usually required. Before the programme host can requisition funds for the first time, a copy of the signed consortium agreement must be sent to Mistra.
Every year, besides the updated programme plan and its updated budget, the programme host must submit detailed financial accounts for the previous calendar year. These must be approved by the programme board and reach Mistra by 31 March at the latest. The accounts should cover income, costs and co-funding. Information must be provided on how, during the year, requisitioned funds from Mistra have been conveyed to the other partners, and a staffing list must be attached to substantiate the calculation of Mistra’s grant for indirect costs. The costs disclosed are broken down as follows:
- gross salary + salary overheads
- travel expenses
- costs of materials
- depreciation of investments in the project
- other direct costs
- external services
- indirect costs, including costs of premises.
The programme host must present the financial accounts in such a form that the programme and its various parts are clearly distinguishable from the programme host’s other activities. The accounts must also be auditable.
The programme agreement includes a clause entitling Mistra to appoint an auditor to examine the programme host’s financial commitments. In an audit, the programme host must ensure that the requisite material is placed at the disposal of Mistra and the auditor appointed by Mistra.
Mistra’s Chief Financial Officer (CFO), Birgitta Jonsson Palmgren, will gladly answer any queries that arise concerning the budget and financial accounts.