Operational Handbook

This handbook is a guidance document for Grant Recipients of Taith Pathway 1 funding for projects approved in round 1 (July 2023). Please ensure that you read this document in conjunction with your Taith Grant Agreement Letter, including all associated schedules and the 2023 Taith Programme Guides.

Should any information in this handbook differ from either the Grant Agreement Letter, including the associated schedules, or the 2023 Programme Guides, the content of the Grant Agreement and its schedules will take precedence. If you have any queries or feedback on the contents of this handbook, please contact support@taith.wales

The Grant Agreement has a number of schedules, which are listed below

All payments to organisations are made in British pounds sterling (GBP) and will be paid into the bank account details previously provided. Any change of bank details will need to be notified to Taith immediately by contacting support@taith.wales and a New Supplier Form completed and returned with a current bank statement (this must be within the last three months). The new details will need to be validated prior to any further payments being issued.

Please see Schedule 1 – Payment Schedule Process of your Grant Agreement Letter which details when payments are expected to be made, the value, and the percentage of the Grant payment. Payment dates and values may vary depending on the reporting requirements and the spend to date on Eligible Expenditure.

Period of activity

Projects begin from 01 September 2023 and end on the end date stipulated in clause 2.5 of the Grant Agreement Letter. The Grant Agreement Letter and the supporting schedules will need to be returned by the Grant Recipient and reviewed by the Taith team before any pre-payment of the grant award is made. Please note that this agreement is legally binding, and any expenditure incurred before signing is at the Grant Recipient’s risk. Whilst expenditure may occur up to three months prior to the project start date (at the risk of the applying organisation), all activities related to the project must take place within the period defined in the Grant Agreement Letter. Grant Recipients will only receive funding for the mobility duration that takes place during the eligible project window, and mobilities will still need to respect the programme’s minimum and maximum durations during that window in order to be eligible for funding. If your final project activity ends before the end date in your Grant Agreement Letter, you are encouraged to submit a final report within one month of that final mobility activity to close the project early and receive a final payment, or return any remaining funding if applicable. For more information, please see the ‘Reporting’ section.

Pre-departure cancellation 

Please see section 6.0 Making changes to your project  

Early returns 

Please see section 6.0 Making changes to your project  

Short durations  

Please see section 6.0 Making changes to your project  

Force majeure  

Force majeure relates to cases where something outside of your control prevents you from carrying out planned activity in your project. The clause can be invoked when you are unable to rearrange the planned activity and would incur a financial loss as a result.

A change request form needs to be completed for force majeure claims and supporting guidance is available on the Grant  Recipient Area of the Taith website. If you have any queries, please contact support@taith.wales.

Requests can only be submitted in clear and certain circumstances which are beyond the control of the participant, and which have an impact upon the participant’s activity(ies)/ mobility progress or wellbeing. Generally, this will include:

• serious illness or injury, where a medical certificate states that the participant was unable to undertake their activity(ies). Please note that it is important to have the correct travel insurance as any additional funding awarded to the Grant Recipient is intended to supplement travel insurance and not to replace it. If the participant is classified as disadvantaged additional funding can be claimed for travel insurance
• Bereavement related to close family members such as parents or grandparents
• major political upheaval or natural disaster in the host country requiring emergency travel and this has impacted the mobility
• a traumatic experience which could include involvement in or witnessing of a serious accident or witnessing or being the victim of a serious crime, and this has impacted on the participant.
• project activity being postponed or cancelled due to Covid 19
• project activities arranged before any significant change to UK or other national Covid-19 mitigation, i.e., lockdowns, may be deemed to be a force majeure.

We expect you to provide full evidence for the circumstances mentioned above. All cases of force majeure must be approved prior to submission of the project’s final report.

Force majeure does NOT cover:

• disputes between participants and receiving organisations that could potentially be resolved
• cancelled classes or study sessions by the receiving organisation
• participants simply wanting to return home
• foreseeable circumstances that could be resolved by either the participant, sending or receiving organisation
• labour disputes, strikes, financial difficulties or any default of a service, defect in equipment or materials or delays in making them available

Please note this list is not exhaustive and we will look at each request on a case-by-case basis. If a short duration request is approved, please amend the monthly report to the actual dates spent abroad. The Taith grant only covers the actual period spent abroad and participants are only entitled to receive grants that correspond with the actual duration of the mobility. Any remaining funds must be refunded by requesting the difference from the participant. If you need to suspend a participant’s mobility due to force majeure, the participant must be allowed to continue the activities after the interruption, provided that the mobility end date does not exceed the final date of the project.

Interruptions non-funded days

If a participant undertakes an activity not related to their mobility, this will not be funded and will be deducted from the mobility duration. If a participant is on a mobility for an extended period and returns home for the holidays, for example to visit family and friends, these are non-funded days. Or, if a participant extends the duration of the mobility to undertake activities not related to the mobility, the additional days would be classed as non-funded days. The minimum duration for the relevant mobility would still need to be met after the deduction of the non-funded days. Your reporting should show the start and end date of the mobility period and clearly indicate the number of non-funded days.

Selection of participants

You, as the Grant Recipient, are responsible for selecting the participants for mobilities. The selection process must be transparent, coherent, fair, and documented. The profile of participants must correspond to the eligibility criteria set out in the Taith Programme Guide. Fees or deposits to secure places on mobilities, whether refundable or not, should not be charged to participants.

Paying participants

The funding allocation for each participant, both outwards and inwards, has been calculated in your grant calculation tool submitted at application. Please ensure all participants, both outward and inward, receive their full funding allocation for travel and subsistence.

The grant funding is split into a number of cost categories, details of which can be found below. A full breakdown of the awarded budget can be found in Schedule 2 – Grant Activities and Budget Profile of your Grant Agreement Letter. Please note that the grant must be spent solely on the purpose of delivering your project.

Organisational Support

You may decide how the Organisational Support (OS) cost category is to be used, provided it is related to the agreed activities. This category is a contribution to any cost incurred by the organisation(s) in relation to activities in support of learners and staff physical and virtual mobility, both outward and inward. Under each project, rates start at £500 per participant for the first 10 participants and reduce as participant numbers increase.  Please see Section 6 of your sector specific Programme Guide for a full breakdown of organisational support rates. Calculation of Organisational Support is based on the total number of outward and inward mobilities per project.

Eligible costs for Organisational Support include but are not limited to the following:

• Language course, to support language learning of the host country
• Networking, social and cultural events for mobility participants
• Local cultural trips organised for mobility participants
• Contribution towards insurance and visa fees
• Events to promote participation in Taith
• Promotional materials, including those produced by mobility participants
• Taith ambassadors’ activities
• Taith project management staff costs
• Contribution to cover staff backfill, e.g., supply teachers (this does not include long term absence)
• Additional passport or visa costs
• Use of experts
• External Audit costs for the completion of the annual certificate of expenditure

Subsistence

This is a grant (calculated as a unit cost contribution) based on the physical mobility duration and destination country. The rates are grouped into the following three categories: Group 1 (higher cost of living), Group 2 (medium cost of living) and Group 3 (lower cost of living). The unit cost will be paid in its entirety by Taith to the Grant Recipient. Each participant must receive their full financial entitlement, either as a direct payment to the participant from the Grant Recipient, or by payments made on their behalf. Each Grant Recipient must check their own financial regulations as to whether receipts are required for their own audit purposes.

Travel

This is funding towards the direct cost of travel and is dependent on the distance between Wales and the destination country. This is a unit cost contribution towards the cost of a round trip. A higher travel grant amount will be available for participants who utilise environmentally sustainable ‘Green Travel’ options. Please see Schedule 4 – Request for Additional Funding of the Grant Agreement Letter for further information on how to claim the ‘Green Travel’ top up.  The unit cost will be paid in its entirety by Taith to the Grant Recipient. Each participant must receive their full financial entitlement, either as a direct payment to the participant from the Grant Recipient, or by payments made on their behalf. Each Grant Recipient must check their own financial regulations as to whether receipts are required for their own audit purposes.

All participants will receive a travel grant. The amount will vary depending on the distance travelled up to 12,000km. Please see section 6 of your sector specific Programme Guide for grant rates.

Participants (outward and inward) who are in receipt of other public funds that have been awarded for the same purpose as Taith funding e.g. travel and subsistence would need to declare these funds to the Grant Recipient which will then be deducted from the grant.

Requests for additional funding can be made to Taith for Green Travel, Exceptional Costs and Inclusion Support. Requests should be submitted at least 30 days prior to the project activity taking place and are subject to Taith approval. Applications received after 30 days will not be considered unless there is an exceptional circumstance. All requests for additional funding should present value for money and should be related to the individual participant applying for the additional funding. An example of a request is provided below.

To submit a request, please complete the Pathway 1 Additional Funding Request form – a link and supporting guidance can be found on the Grant Recipients area of the Taith website. Schedule 4 – Request for Additional Funding of the Grant Agreement Letter refers to all additional funding that is available.

Example of a Request

Four learner participants on an individual mobility plan to travel from Cardiff to Bristol Airport. A number of transport options have been explored, with the outcome being that a public coach offers the best value for money. The total paid by the organisation for the four participants is £100, or £25 per person; one of these participants is considered as disadvantaged, so the Grant Recipient submits an application to Taith for additional funding for this participant’s coach fare (£25).

Green Travel 

For the purposes of Taith and this Agreement, “Green Travel” is understood as travel where a low emission means of transport rather than flying is used. For example, this is when travel is undergone by bike, train, coach, minibus or carsharing for the majority of the round-trip. Taith considers ferries as a high emission mode of transport.

Travel rates are calculated automatically based on the distance travelled as outlined in Table 1 below.

Exceptional Costs

Exceptional costs fall into three categories, as outlined below.

a.  Exceptional Expensive Travel – to a remote area

A contribution to the cost of travel to/from a remote area (only for those eligible to receive a travel grant). Exceptional Expensive travel is defined as travel to/from an area where there is no established transport infrastructure to reach or depart from the destination. Transportation infrastructure means all highways, roads, bike paths, sidewalks, airports, rail lines and docking facilities, as well as transportation and transit facilities.

With regards to exceptional expensive travel to/from a remote area, all participants may be eligible for a top up.

Participants from disadvantaged backgrounds can receive up to 100% of actual eligible costs. All other participants can receive up to 80% of the actual cost (if the original amount does not cover at least 70%).

b.  Travel to a UK Transport hub – learner participants only

A contribution to the cost of travel to a UK transport hub as part of international mobility. A UK transport hub is defined by Taith as a departure point from which the mobility departs to its international destination. For example, an airport, train station, port or bus station. Examples of eligible modes of transport include, but are not limited to, trains, buses and boats. For train journeys, participants can claim for the actual cost of the train ticket as well as a railcard, provided that the total cost of both is lower than the original cost of the train fare alone. Participants between the ages of 16-21 who are travelling by bus are expected to use mytravelpass. The rate for petrol contribution is £0.45 per mile.

The rates are:

Group Mobilities: £500 per mobility, up to a maximum of £1200 per project, based on actual costs. This is an eligible cost for the Schools, Youth, Adult Education, and Further Education and Vocational Education Training sectors. This is not an eligible cost for Higher Education.

Individual Mobilities: Participants from disadvantaged backgrounds are eligible for up to £100 per participant per mobility, based on actual costs that provide value for money This is an eligible cost for all sectors.

c.  Covid Related Exceptional Costs

These additional costs can be claimed in instances where the status of the destination country changes during a mobility, causing the participant to incur significant additional costs owing to a requirement to quarantine in a dedicated facility, comply with enhanced testing requirements, or similar. Relevant insurance, including travel insurance, should be obtained for all mobilities; this exceptional cost is not intended to replace covid insurance.

Inclusion Support

This is for participants with additional learning needs (ALN), disabilities or those from a disadvantaged background. Information on additional funding can also be found in the Programme Guide, Schedule 4 – Request for Additional Funding and Schedule 6 – Eligible Expenditure of your Grant Agreement Letter.

Participants with Additional Learning Needs (ALN) and/or disabilities can receive up to 100% of eligible inclusion costs. This can be paid to both staff and learner participants. Funding will be held centrally by Taith at grant award stage for this purpose.

The definition for ALN is: As defined by the Additional Learning Needs and Education Tribunal (Wales) Act 2018 (the ALN Act), the Additional Learning Needs Code for Wales 2021 (the ALN Code)

The definition for disability is: A Disabled person is defined as someone with a physical or mental impairment that has a ‘substantial’ and ‘long-term’ effect on their ability to do normal daily activities (Equality Act 2010). 

Learner participants from disadvantaged backgrounds can receive up to 100% of actual costs for eligible additional travel related costs e.g., visas, passports, travel insurance, luggage (where necessary).

Participants from disadvantaged backgrounds can receive up to 50% additional travel grant if traveling to destinations beyond 4000km – please note that this applies to the Higher Education sector only as all other sector rates have been set to a level to be inclusive.

Please see Table 2, below, which outlines the Disadvantaged Participant eligibility criteria for both staff and learner participants wishing to claim additional funding.

For further information on additional funding, please contact us at support@taith.wales

You can make changes to your project throughout its delivery where these are needed. Any project amendments should not change the fundamental aims and objectives or the basis by which the project has been awarded funding in the Grant Application.

Changes that require approval from Taith should be requested via the project change request form on the Grant Recipient area of the website (this includes changes required due to cases of Force Majeure). Please complete the change request form at least 30 days prior to the start of the mobility or for unforeseen events such as early returns, short durations and Force Majeure as soon as you are aware of the change.

Changes that need Taith approval

Change of legal representative, chief financial officer, or contact person

During the lifetime of the project, changes to the legal representative or contact person(s) can be made. To do this, please complete the project change form as soon as you are aware of a change. For a legal representative or chief financial officer change, you must also send formal notification (in a PDF document) from an authorised/verified source on headed paper to confirm that the new signatory has the authority to sign legal documents on behalf of the organisation.

Consortium changes

If you wish to add a new partner to an existing consortium, we will need to approve this amendment. We will assess the implications of the change to the consortium, check that all eligibility criteria have been fulfilled and that there is no impact on the overall scope and quality of the consortium before confirming our decision. Please complete the project change form as soon as you are aware of a change.

Project duration

If you wish to finish your project earlier than originally stated, please inform Taith at the earliest opportunity so that your final report can be issued.

Early returns

Funding can only cover the actual duration of the mobility and any overpayment made to the participant must be returned, except in the specific circumstances outlined below that have been approved by Taith. Please see the ‘Recoveries’ section for more information.

Short durations

A short duration request is applicable for participants who do not meet the minimum duration required for their stay, due to force majeure. If a short duration request is approved, the Grant Recipient will receive the grant amount for the actual duration of the mobility. If a short duration request is rejected, you must delete this data from your monthly report and return the grant to the project any overpayment made to the participant must be returned.

Pre-departure cancellation

If a mobility is cancelled before it begins due to force majeure, Taith will cover actual incurred costs up to the originally agreed grant amount, in approved cases. Grant Recipients will firstly need to claim these costs against their insurance policy (see Schedule 8 – Project Change Process of your Grant Agreement Letter for details). The individual’s details would then need to be entered into the monthly report, excluding dates, with some brief text in the comments section explaining that this mobility did not take place. Any costs incurred that the insurance premium has not covered will need to be requested as per the additional funding request process.

Project and Participant changes and Budget transfers

There may be times where you need to make changes to your project.  Within your Taith project, these changes are assessed per activity type e.g., individual learner mobilities.  All approved activities in each activity type are combined to make one total figure per each activity type.

Any increase or decrease in numbers of the following categories, over 10% of the original approved numbers per activity type, e.g., individual learner mobilities, must be approved by Taith:

• Participant numbers
• Accompanying person numbers
• Staff numbers
• Mobility days
• Course fees – up to the maximum allowance

Any destination changes, where the project is not funded by the Pathway 1 HE (Education) or HE (Research) strands, also require a change request form to be completed for Taith approval.

All Pathway 1 Change Request form must be sent to Taith at least thirty (30) calendar days prior to the occurrence of any proposed change, a link to which is on the Grant Recipient area of the Taith website. Guidance on how to complete the form can also be found on the website. If you have any questions or would like support with completing the form, please contact support@taith.wales

Please refer to Schedule 8 – Project Change Process of your Grant Agreement letter for information on budget transfers.

Changes that do not require approval from Taith

There are changes which you can make within your project which do not require approval by Taith.  There are also considered by activity type e.g., individual learner mobilities.  All approved mobilities are combined to make one total figure per activity type.

Any changes made, which meets the thresholds listed in below, must be updated on the monthly reporting tool once the mobility has been completed.

Project and Participant changes and Budget transfers

Any increase or decrease of the following categories, up to 10% of the original approved numbers per activity type, does not need to be approved by Taith :

• Participant numbers
• Accompanying person numbers
• Staff numbers
• Mobility days
• Course fees – up to the maximum allowance

Destination changes where the project is funded by the Pathway 1 HE (Education) or HE (Research) strands only and follows the guidance below:

A) There is no impact to the aims and objectives of the original approved project;

B) The Taith Programme Executive are notified of how the additional costs will be met within the project budget if the change to destination costs are higher than the original destination;

C) The minimum duration of the mobility is still met

D) The Participant numbers for widening participation are not adversely affected

Taith reserves the right to increase or decrease the 10% percentage threshold if there is an operational reason to do so and will communicate any such changes to Grant Recipients promptly.

Travel advice provided by the UK government’s Foreign, Commonwealth and Development Office (FCDO) must be adhered to. Taith will not fund travel to countries/regions where the FCDO advises against foreign travel. Where circumstances change in a country where Grant Recipients are planning a mobility, leading to FCDO advice against foreign travel, the Grant Recipient must make alternative arrangements such as rearranging the mobilities to a different destination country. Prior to making any amendments, Grant Recipients should get in touch with Taith to discuss/agree. This is not applicable to Higher Education Grant Recipients.

Example of changes possible without our approval

Scenario: A project which has 5 group mobilities with a total of 100 participants and 100 participants going on individual mobilities.

Change needed:  9 participants from the group mobilities will be moved to individual mobilities (different activity type).

Outcome: This change is possible without our approval, as the total number of participants within each activity type is impacted by less than 10% of the original participant numbers.

Example of changes needing our approval

Scenario:  A project which has 5 group mobilities with a total of 100 participants and 50 participants going on individual mobilities.

Change needed: 9 participants from the group mobilities will be moved to individual mobilities (different activity type).

Outcome: This change would need our approval, as the total number of participants within the individual mobility activity type is impacted by more than 10% of the original participant numbers.

Inward Mobility Budget

Please note, as your budget for inward mobilities is calculated as a percentage of your outward mobility budget, any reduction to your participants for outward mobilities will also reduce your inward mobility grant amount. Additionally, the Organisation Support is based on the participant numbers and will also reduce if participant numbers reduce. Grant Recipients are expected to fund the number of inward participants outlined in Schedule 2 of their Grant Agreement Letter. However, if there are any issues in achieving this number, please contact support@taith.wales

In line with Schedule 11– Safeguarding of the Grant Agreement Letter, all Grant Recipients will have completed a Safeguarding checklist as part of the formal acceptance of the funding. The checklist details the requirements that must be adhered to when directly working with participants who are under the age of 18 and / or vulnerable/at-risk adults, or when delivering work that has an impact on participants who are under the age of 18 and / or vulnerable/at-risk adults.

All Grant Recipients have a responsibility to safeguard the welfare of participants who are under the age of 18 and vulnerable/at-risk adults (as defined under Part 7 of the Social Services and Wellbeing (Wales) Act 2014), in accordance with the relevant legislation and accompanying guidance.

The Wales Safeguarding Procedures can help Grant Recipients to understand and apply the duties set out in this legislation and guidance.

All education settings in Wales have a legal duty to ensure that children have access to a safe learning environment. It is important that education settings are clear about how they continue to meet their statutory duties for safeguarding children and young people when making arrangements for foreign exchange visits, as set out in statutory guidance Keeping Learners Safe.

All Grant Recipients also need to consider the relevant legislation governing safeguarding in the country/territory to which they send any participants, and where appropriate, incorporate this into their processes/ procedures.

It is a requirement for all Grant Recipients and Consortium Participants (if applicable) participating in the Taith programme to have the following in place:

• An up-to-date safeguarding policy and other appropriate policies e.g. child protection policy, complaints policy, whistleblowing policy, anti-harassment and bullying policy, data protection policy
• Safe recruitment procedures
• Up-to-date training records
• A code of conduct for participants
• A code of conduct for staff and volunteers
• A clear mechanism for reporting any safeguarding concerns
• A clear mechanism for carrying out suitable checks on host families and appropriate procedures in place for visits and planning (where applicable)
• A named individual who holds a senior position within the organisation with responsibility for safeguarding
• Appropriate risk assessments and checks, including where appropriate, criminal record and/or DBS checks
• Suitable insurance, to include travel insurance

All Grant Recipients and Consortium Partners (if applicable) who will run Grant Activities (including virtual exchanges) involving under 18-year-olds and/or vulnerable/at-risk adults are required to complete a checklist as part of the Grant Agreement Letter. All requirements which form part of the checklist must be complied with before an activity takes place.

Consortia led by third parties within the School sector, who have a responsibility to safeguard the welfare of pupils, need to ensure approval for participation has been given from the relevant Local Authority prior to a mobility taking place. Evidence of this approval needs to be provided to Taith prior to the mobility.

Reporting safeguarding incidents
If a safeguarding incident takes place, you must inform Taith. You can contact us through the support mailbox support@taith.wales Alternatively, if you would like to speak to a Safeguarding Officer in confidence you can contact one of the team below:
• Lead Safeguarding Officer, Ellie Bevan, BevanE@taith.wales
• Deputy Safeguarding Officer, Leah Doherty, dohertyl4@taith.wales
• Deputy Safeguarding Officer, Walter Brooks, BrooksW@taith.wales

One of our safeguarding team will be in touch as soon as possible once you have made contact.

Taith will ask you to complete an initial incident report form which will ask for the following information:

1. An outline of the incident;
2. The actions you have taken;
3. If the incident has been closed or is ongoing;
4. Any further actions needed.

We will keep in contact with you until the incident is closed, at which point we will ask you to complete a final report. Please be reminded that it is the responsibility of the grant recipient to ensure appropriate safeguarding protocol is implemented and all legislation/guidance is followed. Taith will consider any action we may need to take. This may include but is not limited to:

• Logging and closing the incident;
• Requesting further information/seeking assurance the proper procedures have been followed;
• Continue to monitor the incident until it is satisfactorily closed;
• Setting up a Taith Safeguarding Incident Response group;
• Suspending the project and payments whilst further information is sought i.e., instruct the organisation not to carry out any further activity/mobilities whilst the incident is handled.
• Terminating the grant and request any underspend/claw back the whole grant
• Referring the matter to the authorities (police, social services etc.).

Complete an initial incident report form 

Complete a final incident report form

If you have any queries at all, please do contact the team support@taith.wales

All Taith projects include the submission of different types of reports throughout the project lifecycle.

Monthly Reporting
Monthly reporting will be required to be submitted to Taith by Grant Recipients on participant data. Please refer to the reporting requirements guidance.

Quarterly Reporting
Grant Recipients may be asked to submit a quarterly report based on project duration and/or project risk rating and must submit their report by the deadlines specified in Schedule 1 – Payment Schedule Process. Payments will be made subject to the Taith Programme Executive approval of satisfactory reporting. Quarterly reports will need to be completed and submitted electronically. Guidance on how to complete and submit the interim report is available on Reporting Guidelines section of the Grant Recipients area. The reports will be used to assess the extent to which a project is being delivered in line with the original Grant Application. Once a Grant Recipient’s quarterly report has been reviewed, the Grant Recipient will receive feedback along with confirmation regarding any further pre-payment. There may also be recommendations or action points for Grant Recipients to address within set timescales.

Interim Report
Grant Recipients may be asked to submit an interim report based on project duration and/or project risk rating and must submit their report by the deadline as specified in Schedule 1 – Payment Schedule Process. Payments will be made subject to the Taith Programme Executive approval of satisfactory reporting. Interim reports will need to be completed and submitted electronically. Guidance on how to complete and submit the interim report is available on the Reporting Guidelines section of the Grant Recipients area. The report will be used to assess the extent to which a project is being delivered in line with the original Grant Application. Once a Grant Recipient’s interim report has been reviewed, the Grant Recipient will receive confirmation regarding any further pre-payment. There may also be recommendations or action points for Grant Recipients to address within set timescales.

Final Report
Final reports will need to be completed and submitted electronically. The final report must be submitted within 30 days of the project end date as specified in Schedule 1 – Payment Schedule Process but can be submitted as soon as all project activities have been completed. Guidance on how to complete and submit the final report is available on the Reporting Guidelines section of the Grant Recipients area. The report will be used to assess the extent to which a project was delivered in line with the original application. Once a Grant Recipient’s final report has been assessed, the Grant Recipient will receive feedback along with confirmation of the amount of any final payment due to the them or any refund due to Taith.

All Pathway projects will be required to submit a final report, and a declaration from the Grant Recipient that confirms that Grant Activities were delivered in line with the objectives set out in the Grant Application or approved changes during the project within a timeframe as agreed by Taith. Further guidance on how to complete and submit the final report and the declaration form will be provided to Grant Recipients closer to the end of the reporting period. Projects with a total grant award greater than £50,000 will be required to submit a certificate of expenditure annually and following completion of the project. (Please refer to Schedule 7 – Annual Certification of Expenditure and the section below)

The purpose of the final report is to provide a final complete picture of Grant Activities delivered and expenditure incurred and enable a budget reconciliation. Failure to meet the submission deadline may result in Taith exercising powers to withhold, suspend or require repayment of Grant under the Agreement. The amount of the final payment to be made to the Grant Recipient will be established based on a final report to be submitted by the deadline as specified in Schedule 1 – Payment Schedule Process. In accordance with the Agreement, if a) the Grant Activities are not implemented or are implemented in a different way than planned; or b) the Eligible Expenditure actually incurred by the Grant Recipient is lower than the payments received to date, or c) the quality of the realised activities/outputs is of insufficient quality, the Grant may be reduced proportionally or, where applicable, the Grant Recipient may be required to repay any excess amounts already received.

Annual Certificates of Expenditure
All Grant Recipients who receive Grant awards in excess of £50,000 must complete the certificate statement (Schedule 7 – Annual Certification of Expenditure) and submit annually* to Taith within 30 calendar days of the project end date alongside the final report. Please note that this must be completed by an independent / external auditor / accountant and will incur a cost. A Grant Recipient’s organisational support costs can cover this cost.

The Taith Programme Executive approval will then trigger the Grant payment process. Assurance for Grants below £50,000 will be via the completion of a declaration which will form part of the Grant Recipient’s final report.
*For projects that are over 12 months and less than 24 months in duration the requirements for the annual certificate of expenditure is as follows:
• Scenario 1 – One annual certificate of expenditure is required to be submitted following 12 months of activity, if 70% or more of the overall grant value has been spent another annual certificate of expenditure will not need to be submitted with the final report;
• Scenario 2 – One annual certificate of expenditure is required to be submitted following 12 months of activity, if less than 70% of the overall grant value has been spent another annual certificate of expenditure is submitted with the final report;
• Scenario 3 – One annual certificate of expenditure is required to be submitted following 12 months of activity, if no activity or spend has taken place a written confirmation statement on headed paper from the Chief Financial Officer/Legal Representative must be submitted in place of the annual certificate of expenditure. An annual certificate of expenditure must be submitted with the final report.

Participant Feedback
Further information will follow at a later stage to Grant Recipients.

Grant Recipients may be selected for assurance check audits to assess their compliance with financial and programme management rules by checking relevant records, management practices and any additional conditions set out in the Grant Agreement letter. The assurance checks will audit the following areas:

• general administration of the Taith project
• banking arrangements for Taith grant awards
• evidence and recording of transactions
• timing and procedures for payments
• cost eligibility
• travel
• evidence of activities/meetings

All Grant Recipients that have been awarded additional funding for Green Travel, Exceptional Costs and Inclusion Support will be subject to a desktop audit. This could take place during the project’s lifetime or following project closure.

There will be four types of assurance check audits:

1. Desktop check audits undertaken remotely. This is the lowest level of compliance check.
2. On the spot checks during an on-site visit whilst the project is live will be a heightened level of compliance check. An in-depth audit of the project and the organisation, reviewing their original records and interviewing staff. This audit can also be undertaken as a supportive visit to new organisations – to mentor their project management and to ensure their adherence to the programme guidelines. This enables organisations to undertake eligible activity and to increase their eligible budget expenditure (preventing later recoveries).
3. On the spot checks during an on-site visit after project closure. This audit is a detailed forensic review of an organisation’s records and data, and interviews of staff. This audit is implemented where there are serious irregularities – resulting from desktop check or on the spot check during audit findings. The audit results here are immediately reported and appropriate actions taken to mitigate risk.
4. Reports

• Quarterly reports will be required for very high-risk projects over the duration of the project.
• Interim reports will be required for all projects.
• Final reports will be required for all projects.

All Grant Recipients that have been awarded additional funding for Green Travel, Exceptional Costs and Inclusion Support will be subject to a desktop audit. This could take place during the project’s lifetime or following project closure.

Supporting evidence 

You are expected to keep adequate project and financial records to demonstrate that reported or planned activities have, or will, be undertaken in accordance with the approved Grant Agreement Letter. These may be checked as part of any audits undertaken.

For all approved additional funding you must keep all invoices, receipts, accounting records and any other documentation (including correspondence) relating to actual costs.

All documentation must be kept for a period of twelve years from the date on which the funding period ends.

The information below is designed to provide guidance for the minimum requirements to support evidencing project spend.

Budget categories approved on a unit cost basis, this includes travel, subsistence, and organisational support (this relates to project spend based on the approved grant calculator for your Pathway 1 projects which is based on grant rates)

• A declaration, statement or certificate of attendance signed and dated (date must not be prior to last date of attendance) by both the sending or receiving organisation and the participant (or accompanying person where appropriate), stating the name of the participant, the purpose of the activity, and its confirmed start and end date.
• For group mobilities this can be a spreadsheet noting all participants with each participant signing the spreadsheet. Where the participant is under 18 years a signed spreadsheet of attendance authorised by the accompanying person would suffice.
• All supporting evidence is required for both inward and outward participants and it is the Grant Recipient’s responsibility to ensure this evidence is obtained. The unique participant identifier for Taith reporting must be cross-referenced on all supporting evidence noted above.
• Full details of all partner organisations will need to be provided along with all correspondence.
• All documentation must be referenced with the Taith unique participant identifier and match the data on the reports.

Approved additional funding (this is additional funding that has been requested and approved for green travel, inclusion support or exceptional costs and are based on approved costs)

• Invoices and/or receipts of the related costs incurred, specifying the name and address of the body issuing the invoice and/or receipt, the amount and currency, the date, and in respect of travel, the route taken and date of travel.
• Evidence will need to be obtained and held regarding the participant for ALN, disabilities and disadvantaged noting their unique participant identifier (not their name) on the documents.
• For any additional costs requested proof of value for money will be required. This would take the form of written quotes for items in excess of £300 or a cost comparison of similar goods or services if under this value.
• We may also request any other documents that we consider relevant, and will form part of the audit trail, to verify costs and activities. This may include estimates or quotes as evidence of justification of the funding requested.
• When evidence of actual costs is requested, the Grant Recipient must provide this information to Taith days to support@taith.wales If evidence is not provided, then Taith may recover the funding that evidence has not been provided for as per Schedule 1 – Payment Schedule Process.
• Project and financial records, invoices and/or receipts should be retained in their original format, whether electronic or hard copy, and all records retained for at least twelve years in case of additional audits. This will include records held by subcontractors or consortium members.
• You are reminded that as per the Grant Agreement Letter (Clause 6.4) you agree to provide us access, as required, to all funded activities sites and relevant records.

A credit card statement is not acceptable evidence as they do not itemise what the purchase relates to.

All receipts (including electronic receipts) must contain the cost of the item, the supplier, the date, the currency and the VAT number (where applicable).

Recoveries 

A recovery is the recoup by Taith of any unused or ineligible grant funds from Grant Recipients. A recovery can be initiated at any point during the project duration under, but not limited to, the following scenarios:

• eligible costs actually incurred by the Grant Recipient are lower than your payments to date.
• early final report submission due to activities finishing earlier than expected e. before the end date as detailed in the Grant Agreement Letter.
• termination of Grant Agreement by either the Grant Recipient or Taith Programme Executive
• in cases of liquidation
• once a final report is submitted by the Grant Recipient, at the activity end date, when full expenditure is reconciled or as a result of further audit assurance checks

The payment arrangement is aimed at keeping recoveries at a minimum. If a recovery is required, Taith will in the first instance seek to recover funding by off-setting (reducing the value to be repaid) against the next or final payment. Where this is not possible, or there is no imminent payment planned, a recovery invoice will be raised requesting immediate payment. You will have 10 days to repay the funds directly. If you fail to repay the recovery invoice, you will be sent a final letter before legal action. Whether a reduction is made on your next or final payment or via a recovery invoice, it remains your responsibility to make sure that you have sufficient funds available to deliver all your approved Taith projects.

Publicity Guidelines

Grant Recipients should follow the guidance in the Taith Branding Guidelines for Grant Recipients when promoting the project, noting the requirements on bilingual promotion.