The Cost Eligibility Guide for Measure 4.3 of the Smart Growth Operational Programme (hereinafter the Guide) has been prepared on the basis of the legal regulations currently in force. The main aim of the Guide is to facilitate the classification of expenditures for Grantees, at the stage of project planning and during the subsequent settlement of the received funding. At the same time, the provisions of the Guide shall not constitute an interpretation basis for arrangements and results of inspections carried out by competent authorities on the basis of separate regulations.

In order to implement the project aimed at the creation of world class research units in Poland in line with the Competition Documentations for IRAP calls, FNP prepared additional recommendations for all IRAP units. The views of the FNP are based on the objectives of the IRAP and on best practice, the implementation of which is the goal of the programme. All IRAP units have to takie into consideration these recommendations and find the best way to address them in management and the coordination of their projects. During mid-term evaluations the FNP and its experst wil evaluate the implementation of the recommentations.