As per Article 8.1.e) of the General Conditions, in order for costs to be eligible, they “must be covered by the budget of the Action, set out in the Financial Statement of the Action annexed to the Single Form. ”If the partner adds a new budget heading as a consequence of the budget transfer, is the cost related to this new heading eligible?

Yes, the cost may be eligible if it is part of the overall budget of the Action presented in the Financial Statement at the latest with the Final Report.

However, this does not mean that all individual costs must be visible in the Financial Statement, it suffices that they are covered within a given cost category. The final check of whether a cost was covered by the budget of the Action can only be done through an audit.