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As a general rule, tasks performed by consultants, experts and/or other service providers (e.g. accountants, lawyers, translators, external IT staff, etc) are to be considered as resulting from implementation contracts (as stated in Article 10 of General Conditions). Consequently, Beneficiaries must award these contracts in accordance with Annex IV - Procurement.
These costs are thus not considered as human resources (budget heading 1) but as “Other costs, Services” or “Others” (notably budget heading 5 or 6)
For more information, please check out Companion.
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