Financial Application Guidelines

How to Prepare the Financial Application?

In addition to the application questions, the financial section of the application must be completed by filling in the 6.a Budget and 6.b Expected Income tabs in the BELLEK system. The guidance below will serve as a reference for preparing the Budget and Expected Income sections of the application.

Another resource you can use during the application process is the BELLEK Grant Management System (BELLEK) User Guide. The BELLEK User Guide contains both instructions for using BELLEK and detailed examples relating to budget preparation. You can access the BELLEK User Guide at www.haklaradestek.org/Belgeler/BellekRehberi.

If you have further questions, you can attend our information sessions, review the questions and answers published under the Frequently Asked Questions heading at www.haklaradestek.org/sss, and/or send your questions to the Haklara Destek team by email at basvuru@haklaradestek.org.

1. Budget Items and Budget

The Budget (6a) in the BELLEK system is prepared based on the estimated costs requested for the grant period (1 March 2027 – 28 February 2029). All expenses must be stated in Euros.

The grant amount is determined according to the applicant organisations’ income for the year 2024:

Organisations with a 2024 annual income below TL 1,500,000 may request a minimum of EUR 25,000 and a maximum of EUR 35,000
Organisations with a 2024 annual income greater than TL 1,500,000 and less than TL 7,500,000 may request a minimum of EUR 45,000 and a maximum of EUR 53,000
Organisations with a 2024 annual income greater than TL 7,500,000 and less than TL 20,000,000 may request a minimum of EUR 65,000 and a maximum of EUR 75,000

in grant funding.

Under this grant, the European Commission’s no-double-financing rule applies: only one grant may be used for each expenditure item. Costs that are covered by another grant/support programme cannot be requested from this programme. In other words, if double financing is detected during the implementation period, it will be subject to sanctions.

Please review Sections 2.1.2 Eligibility of Actions and 2.1.3 Eligibility of Costs of the Haklara Destek Programme Application Guidelines. For ease of reference, eligible and ineligible costs are also listed below. Please note that budget cannot be requested for the ineligible costs listed here.

When preparing your budget, please pay attention to VAT costs. VAT has been determined to be an ineligible cost; you are therefore expected to calculate the VAT-exclusive costs for the budget items for which you will request support from the programme. You must classify the costs for which you will request a grant under the relevant sub-headings of the main budget items and specify the unit and total cost for each item.

The budget items are as follows:

Budget Items	Budget Items – Sub-breakdowns
1. Human Resources	1.1. .. (define according to organisation’s needs)
	1.2. .. (define according to organisation’s needs)
2. Travel and per diem and daily allowance expenses
	2.1. Travel Expenses *
	2.2. Per Diem *
	2.3. Daily Allowance *
3. Equipment and Supplies	3.1. Office Equipment, Furniture
	3.2. Electronic Devices and Related Software
	3.3. Maintenance Expenses
	3.4. Other
4. Office Expenses	4.1. Rent
	4.2. Consumables *
	4.3. Postage / Courier *
	4.4. Other
5. Other Expenses, Services	5.1. Impact assessment / independent financial audit expenses
	5.2. Institutional visibility activities *
	5.3. National/international network and platform membership fees *
	5.4. Organisational and institutional capacity development
	5.5. Other
6. Activities	6.1. .. (define according to activity planned by the organisation)
	6.2. .. (define according to activity planned by the organisation)
	6.3
7. Indirect Costs	7.1 Fixed Office Costs (Electricity, heating, water, dues, telecommunications) *

Budget Items for which a Total Cost May Be Entered

For some of the sub-items within the budget, it is not mandatory to specify the number of units and unit prices. For these items, in order to avoid difficulties in estimating the number of units, it is sufficient to state the total cost anticipated for the grant period. For these items, the entire amount of planned expenditure is entered as a total. In the explanation field, the calculation details and any assumptions used to arrive at this total should be specified. This flexibility provided at the budget-preparation stage does not remove the obligation to submit supporting documents when reporting. When preparing financial reports, the applicant must declare expenditure and payment documents for these items as well, just as for all other budget items.

The sub-budget headings for which you may enter a total cost are marked with an asterisk (*) and shown in green in the table.

In the BELLEK Budget tab, these items are marked with an asterisk (*) next to the budget heading.

When preparing the budget, calculation details must be provided and the cost must be explained for every budget item, including those for which a total cost may be entered.

Calculation Details Field:

This field is for providing additional explanation of how the costs requested in the budget were calculated. Write your explanations regarding the calculation and, if applicable, your assumptions. Especially for the budget sub-headings where you have entered a total cost, specify the estimated expenditure items and the calculation logic.

Cost Explanation Field:

This section is important for explaining the costs requested in the budget. Under the 1. Human Resources heading, provide a brief job description covering the main duties of the staff to be employed. For all other items, clearly state the purpose for which the planned expenditure will be used. Please try to explain what the estimated cost covers, what will be purchased, and which key activities will be organised.

Examples relating to the Calculation Details and Cost Explanation fields can be found below.

1.1 Budget Items

The budget must be prepared taking into account the eligible activities and eligible costs defined in detail in the Haklara Destek Programme Application Guidelines. For ease of reference, eligible and ineligible costs are set out below:

1. Human Resources

This section covers the salaries of staff who will be employed full-time/part-time within your organisation for the duration of the grant and whose costs are requested from the Haklara Destek Programme.

The position of the staff member and whether they are part-time or full-time (indicating the percentage if part-time) must be specified. The monthly unit cost of staff salaries, the number of months foreseen, and the total cost must be shown.

Staff salaries are paid only to natural persons. Please note that staff bonuses and incentive payments are not eligible costs under the grant.

Points to consider when preparing the Human Resources budget:

a) Salary increases, social security, taxes and social benefits

The net wage paid to the employee, plus all taxes including the employer’s share, plus the employee’s and employer’s social security (SGK) premium shares, together make up the employee’s total monthly wage cost. This budget item may also cover social benefits provided to the employee, transport and meal allowances, severance pay, and, since the grant period will last 2 years, salary increases. Make sure that the “Calculation Details” field for the budget items you request under Human Resources includes the details mentioned above. If you plan to make a salary increase during the implementation period, please also indicate this planned increase in the “Calculation Details” field.

b) Minimum wage

Employees’ wages cannot be below the officially determined minimum wage. You should plan your Human Resources items appropriately, taking into account the twice-yearly increases in the minimum wage during the implementation period, inflation, and similar factors.

c) Costs that should not be entered under the Human Resources item

Positions entered under the Human Resources item must consist of full-time or part-time salaried (insured) staff of the organisation. A daily cost is not reported for salaried staff; the cost is stated as a certain percentage of the salary.

For example, items such as outsourced accounting/financial advisory services, legal services, consultancy services, etc. cannot be included under 1. Human Resources, even if paid monthly. Outsourced services (such as consultancy services procured from expert legal entities) should be entered, as appropriate, under 5. Other Expenses, Services or 6. Activities. You should prepare your Human Resources item taking this into account.

Staff costs are an item for which budget amendments are supported only to a limited extent compared to other items. It is therefore recommended that staff costs be planned in detail when preparing the budget.

Examples	Calculation Details	Cost Explanation
1. Human Resources budget item – example	A part-time Communications Coordinator position is foreseen for 15 months (EUR 2,000/2*15). The amount is the total of the employee’s 15-month wage cost (net wage + taxes + employee and employer SGK premium shares + 1.25 months’ severance pay + transport + meal allowances + planned wage increases).	The Communications Coordinator manages our organisation’s social media accounts and website and is responsible for content production.

2. Travel and Per diem and Daily Allowance Expenses for Staff

This section covers only the transportation, per diem (accommodation, meals, local transport) and daily-allowance costs relating to official travel undertaken by staff employed by your organisation. Travel expenses of persons other than staff cannot be shown under this item.

The content of the budget items is determined according to the definitions and rules set out below.

2.1. Travel Expenses *

You may state the travel expenses (plane, bus, train, etc.) that your staff will incur through various means of transport in the course of their duties as an estimated annual total cost under the 2.1 Travel Expenses sub-heading.

2.2. Per Diem *

The amounts stated under this budget item must be calculated based on the number of nights stayed during business trips requiring an overnight stay by your staff. Accommodation, meals, and local transport expenses at the destination are covered under this budget item.

2.3. Daily Allowance *

This budget item covers meal and local transport expenses arising from day trips that do not require an overnight stay, or from in-city official duties.

For the sub-headings 2.1 Staff Travel Expenses, 2.2 Per Diem for Travel with Accommodation, and 2.3 Daily Allowance as well, instead of unit numbers and costs, the total cost anticipated over the two years may be stated. For budget items where unit numbers and costs are not entered and only the total amount is entered, the “Calculation Details” field must include a detailed calculation of how this cost was determined.

Examples	Calculation Details	Cost Explanation
*2.1. Travel Expenses – example**	2 * EUR 400 plane-ticket purchases are planned.	Plane tickets will be purchased for 2 staff members to attend an international meeting in Berlin relating to our field of work.
*2.2. Per Diem – example**	For Belgium: 3 days * 2 staff * EU daily per diem for Belgium of EUR 250 = a total of EUR 1,500 has been allocated.	This is the total per diem for the participation of 2 staff members in an international meeting in Berlin relating to our field of work.

Travel and per diem expenses for participants invited to activities carried out by your organisation are not stated under the 2. Travel and Per Diem Expenses budget item. Travel, accommodation and meal expenses for participants are stated under the 6. Activities budget item.

Per diem and daily-expense allowances may under no circumstances exceed the daily limits set by the European Commission. For per diem limits by country, see: this link.

According to the referenced guidance, per diem for overnight travel in Turkey may not exceed EUR 220.

Please prepare your travel-expenses item taking these rules into account.

3. Equipment and Materials

This budget item covers the purchase of equipment and materials needed by your organisation. The budget sub-headings are as follows:

3.1. Office Equipment, Furniture
3.2. Electronic Devices and Related Software
3.3. Maintenance Expenses
3.4. Other

You must conduct market research for the equipment to be purchased and prepare the budget based on the results of that research. For each item of equipment listed, the cost-explanation section must state the purpose for which it will be purchased and used. In the “Calculation details” section, the calculation must be shown in detail so that the units and unit amounts are clear.

As also explained in the Haklara Destek Programme Application Guidelines, the total cost requested for the 3. Equipment and Materials budget item may not exceed 30% of the total grant amount requested.

4. Office Expenses

This budget heading covers your organisation’s fixed institutional expenses: monthly rent, consumables, office supplies, postage/courier expenses and similar costs that are not supported by another funding organisation.

4.1. Rent

For rentals from natural persons, rent consists of the net amount paid to the property owner plus withholding (income) tax. If the rental withholding (income) tax due on business premises is to be paid from this item, this should be indicated. Please take into account the rent increases that will be applied to your office during the implementation period and state this increase in the “Calculation Details” field. The example below was prepared for a 2-year rent amount; your rent expenditure within the 2-year programme may also cover a shorter period than this.

Examples	Calculation Details	Cost Explanation
4.1. Rent	The rent amount is the 24-month net rent + withholding tax (gross) amount for our office. This amount was determined taking into account the rent increases to be applied during the implementation period.	The association’s headquarters rent expense will be covered by the grant programme for a 2-year period.

For rentals from legal entities (sole proprietorships with tax liability, ordinary partnerships, limited and joint-stock companies, etc.), rent payments are made against an invoice and there is no income-tax withholding.

4.2. Consumables *
4.3. Postage / Courier *
4.4. Other

5. Other Expenses, Services

This budget heading covers all other institutional costs of your CSO that are not directly related to any specific activity:

5.1. Impact assessment / independent financial audit expenses

5.2. Institutional visibility activities *

Communication and visibility costs under this budget heading must relate solely to institutional communication: website development/hosting, institutional communication brochures, business cards, annual reports, translation of all related texts, etc.

Communication costs relating to all other activities (campaign costs, construction of a new website for a specific activity/project, documentation reports, etc.) must be budgeted under the 6. Activities heading.

5.3. National/international network and platform membership fees *

5.4. Organisational and institutional capacity development

This budget item covers expertise used for the development of the organisation and its members (strategy, communication, organisational management, etc.) and wellbeing activities/gatherings.

5.5. Other

For budget items combining multiple expenditures, the “Calculation Details” section must show a detailed calculation indicating the unit, unit amount, and total amount. Market research must be carried out for high-value expenditures such as printing, translation, design, websites, etc. The description of the goods/services/work to be procured and the purpose for which they are being procured must be clearly stated in the “Cost Explanation” section.

6. Activities

The goal of the Haklara Destek Programme is to provide financial and technical support to rights-based organisations so that they can achieve their purpose and increase their capacity and effectiveness. Bearing in mind that this is an institutional grant, we recommend that you prepare your budget by focusing on your institutional needs rather than on individual activities. In addition to your institutional needs, in line with your 2-year plans, you may also cover some of the activities to be carried out during the implementation period under the Haklara Destek Programme.

When preparing the activity budget, the first step should be to think of the activities you will be budgeting for as a whole and to identify the expenditure items required to carry out that activity.

Example: Mother Tongue Rights Conference: If you are going to organise a conference within your two-year plan, all costs relating to this activity (travel, accommodation, translation, per diem, technical services, consultancy fees, etc.) must be grouped together under this budget item, in sub-headings. You should think of the activity as a whole and enter all costs relating to it as sub-items in the BELLEK system. For the activity’s cost breakdown, you may enter a total cost for the categories mentioned above. For example, a total cost may also be entered for items such as consumables to be used during the activity, postage/courier costs, and travel expenses for the activity.

To elaborate on the example:

6.1 Mother Tongue Rights Conference

6.1.1 Travel expenses for participants (item eligible for entering a Total Cost)
6.1.2 Technical Services
6.1.3 Consultancy
6.1.4 Venue rental and refreshments (item eligible for entering a Total Cost)

As in the example above, sub-headings are prepared according to the needs of the activity, and the required explanation fields for these headings must also be filled in in detail.

If multiple expenditures are entered under a single item, the “expenditure detail” must be broken down to show the unit, unit amount, and total amount for each expenditure. For service procurements subject to income-tax withholding, the amount should be planned as gross (net payment + income tax withholding). The unit and unit amount of budget items must be consistent with the work/service/good described. Budget items that are not related to the activity should not be placed under the 6. Activities item.

Examples	Calculation Details	Cost Explanation
6. Activities – example 6.1 Mother Tongue Rights Conference 6.1.1 Travel expenses for participants (item eligible for entering a Total Cost)	A flight from Istanbul to Van is planned for 10 participants to attend the conference. A flight cost of 10*EUR 175 is foreseen.	Our organisation will hold a conference with its stakeholders. Subject-matter experts will give presentations at this conference, and a panel will be held in which participants will also take part. Through this activity, we aim to increase awareness among our target audience.
6.1.2 Technical Services	A budget of EUR 500 is foreseen for remote participation and the sound system for the conference.	A remote-connection facility and sound system will be rented to enable broad participation in the conference.
6.1.3 Consultancy	A daily service fee of EUR 200 is foreseen for 3 experts for preliminary preparation and presentations, totalling EUR 600.	Expert participation is foreseen for preparing presentations for the conference, providing detailed explanations to participants, organising case studies, and moderating the meeting.
6.1.4 Venue rental and refreshments (item eligible for entering a Total Cost)	EUR 750 is planned for venue rental, and EUR 20 per person for 50 conference participants is planned for refreshments.	Lunch and refreshments will be provided to participants during the conference.

When budgets are being prepared, we frequently see the mistake of expenditures belonging to a single activity being budgeted as if they were separate activities. Written reporting is required on the activities completed during the implementation period. We therefore want to draw attention to this point to avoid confusion later on. To continue with the example given above, the activity report is written solely in relation to the conference held; the main activity is the organisation of the conference, while the sub-items are the tasks that need to be carried out in order to hold it.

Travel and Per Diem Expenses Related to Activities: Your staff or participants may incur travel expenses within the scope of a planned activity. The activity-related travel and per diem expenses of the staff responsible for the activity and your organisation’s representatives are stated under the 2. Staff Travel, Per Diem and Daily Allowance budget heading, whereas the travel and per diem expenses of other persons involved in the activity are stated under the 6. Activities budget heading. The Activities budget item covers, but is not limited to, costs arising from implementation of the activity, including travel, accommodation, meals, meeting-room rental, activity-promotion costs, printed materials, translation, etc. Costs arising from the procurement of services from third parties (companies or short-term experts who are not salaried staff of the organisation) within the scope of an activity are also included in the activity budget.

The per diem rules also apply to travel undertaken within the scope of activities. Per diem and daily-expense allowances may under no circumstances exceed the daily limits set by the European Commission. Per diem for overnight travel in Turkey has been set at EUR 220. For budget items where unit numbers and costs are not entered and only the total amount is entered, the “Calculation Details” field must include a detailed calculation of how this cost was determined.

Example: Advocacy Work: If an organisation plans to document and report a specific violation and carry out advocacy work relating to the violated right, and requests the budget for this activity from the Haklara Destek Programme, it may group these three activities under a single heading and enter all costs relating to carrying them out (field visits, researcher fees, translation fees, report-writing and publication costs, dissemination-campaign activities, etc.) into the BELLEK system as sub-headings, item by item, under that activity heading. In the “Calculation Details” field, additional explanation must be provided on how the costs for each budget item were calculated, and the amount must be explained in detail. In the Cost Explanation field, a brief summary of the activity must be written — for example: a brief description of the activity, its purpose, and a summary of what will be done; a field trip with a team of 2 people and one external researcher, 3 times, 5 days each, to cities x, y and z; publication of a report containing the research findings in two languages; and the organisation of a one-day panel in city x with a number of people invited from cities z.

7. Indirect Costs

Under the Indirect Costs heading, a total cost is entered for the general expenses necessary to sustain the organisation, such as electricity, heating, water, dues, telecommunications, etc. Indirect costs may amount to at most 4% of the budget requested by the organisation.

For example, if an organisation applies for a total of EUR 35,000, it may request at most EUR 1,400 for indirect costs. This amount is 4% of EUR 35,000.

1.2 Eligibility of Costs

1.2.1 Eligible Costs

The costs requested by the applicants from the Haklara Destek Programme must be in line with the costs stated below:

The cost of staff, corresponding to actual gross salaries including social security charges and other remuneration-related costs (excluding performance-based bonuses); salaries and costs shall not exceed those normally borne by the organisation, the cost of staff employed at the organisation, corresponding to actual gross salaries including social security charges and other remuneration-related costs Travel and per diem expenses for staff and other persons,
Travel and per diem expenses for the organisation’s staff and other persons,
Research and publications costs, and the expenses necessary to disseminate them,
All kinds of corporate visibility and publicity expenses,
Translation costs,
Expenditures related to organisational capacity development,
Monitoring, evaluation, social impact assessment and external audit expenses,
Membership fees for national / international networks and platforms,
Equipment costs (purchase or rental) and cost of supplies (the requested amount cannot exceed 30% of the total budget),
Overhead costs, including office rent or leasing of buildings, equipment and assets, office-related depreciation costs, dues, electricity, water, heating, information technology costs, telecommunication costs, maintenance and repair contracts’ costs, and other office expenses,
Any expenditures related to the main activities of the Beneficiary (conferences, trainings, meetings, etc.),
Campaign and other advocacy activities,
Documentation and reporting costs,
Networking, cooperation and solidarity development costs,
Advocacy at local, national and international level for implementation of human rights costs.

1.2.2 Ineligible Costs

The following costs are not eligible and under this programme grants cannot be requested:

Taxes, including Value-Added Tax (VAT),
Costs incurred before the signing of the grant Contract,
Vehicle rentals and fuel costs,
Debts and debt service charges (interest),
Provisions for losses or potential future liabilities,
Costs declared by the organisation and financed by another action or work programme receiving a European Union (including through European Development Fund (EDF)) grant or by any other national or international funding organisation,
Purchases of land or buildings and/or all types of motor vehicles,
Currency conversion costs and foreign exchange rate losses related to the project-specific Euro account and other financial expenses,
Credits or sub-granting to third parties,
In kind contributions,
Charity works and humanitarian aid,
All kinds of fines imposed on organisations or officials of organisations,
Personal expenses of the employees, volunteers, and managers of the organisation,
Excessive or disproportionate spending,
Personnel premiums and bonuses,
Negative interest charged by banks or other financial institutions.

2. Expected Income

The second tab that must be completed in the BELLEK system to complete the financial section of the application is the Expected Income tab.

In the Expected Income tab,

In addition to the grant amount requested from the Haklara Destek Programme, you must state your other sources of income anticipated for the grant period. Estimated additional income expected other than the Haklara Destek fund — for example, membership fees, aid received from abroad, aid received from public institutions, other donations and aid, income from economic enterprises, financial income, rental income, etc. — may be entered in this section. You can fill in the Expected Income tab by looking at your organisation’s sources of income in previous years and making projections for income during the grant period.
We require the grantee organisation to secure additional funding equal to at least 10% of the grant amount requested from Haklara Destek. The applicant organisation must therefore project Expected Income of at least 10% of the grant amount. To give a numerical example: an organisation requesting a grant of EUR 35,000 from the Haklara Destek Programme must project income of at least EUR 3,500 during the grant period, in addition to the Haklara Destek grant.