Good news: if you prepare in time (already during implementation), the sustainability report can typically be put together without last-minute rushing.
What is the purpose of the sustainability period?
During the sustainability period, the funding body checks whether the project results remain sustainably operational and whether the indicators and obligations committed to in the application/funding agreement are fulfilled. Managing Authorities also emphasize that after the project’s physical completion there are further obligations, and these must always be interpreted based on the specific application documentation and the binding contract in force.
NKFIH sustainability report: the most important mandatory commitments
In NKFIH sustainability reporting, the typical key set of commitments includes:
- Business exploitation / (export) revenue commitment
- R&D expenditure
- Dissemination (public communication of results—domestic/international; participation in exhibitions/trade fairs; publications, etc.)
- Procurement carried out within the project (infrastructure, equipment, intangible assets)
- Staff headcount maintenance
- Number of domestic/international IP protections and/or filings
Supporting documents typically include a general ledger extract (clearly traceable to the project / general ledger account), and where applicable an income statement and related notes. For dissemination: registration confirmations, the publication and its reference/link, and photo documentation. For equipment procurement: asset register/asset card. For headcount: HR records. For IP: an extract from the register or proof of a filed application.
GINOP Plus sustainability report: what must be recorded and how to prepare?
In GINOP Plus sustainability reporting, the focus is usually on ensuring that the project’s operation and results are measurable and that the necessary supporting evidence remains available throughout the sustainability period. In practice, the following topics typically arise:
1) Recording monitoring indicators
During the sustainability period, monitoring indicators must be recorded wherever this is relevant under the specific call. It is worth clarifying in advance exactly what is measured, for which period, and what source documents are required as evidence.
2) Equal opportunities plan and environmental sustainability
If such commitments were included in the project, it is important during the sustainability period to have a valid, clearly referable document, for example:
- an equal opportunities plan with a defined validity period and effective date
- environmental sustainability measures/procedures with a defined validity period and effective date
3) Proportionate revenue
Proportionate revenue often comes up during sustainability. The key is that the calculation logic is transparent and that the supporting evidence linked to the revenue (reports, analytics) is available.
4) Documents supporting operational capability
It is not only important that the project result “exists”, but also that it actually functions in practice. In such cases, documents evidencing operation are typically needed (e.g., contracts, invoices, internal registers, service/operation documentation, and documents related to the site/location).
5) Documents related to procured assets
During the sustainability period, procurements must remain properly documented: asset lists, registers, related records, and proof that the assets serve the committed purpose. Assets procured during the project must be maintained until the end of the sustainability period, and if they are damaged or lost, they must be replaced.
6) Back-measurement / ex post verification
During the sustainability period, an ex post review of supported companies’ growth and efficiency performance is often carried out. The key point is that the project results must stand up in real-life operation, and the commitments must form a coherent, traceable story supported by numbers and documents. There are funding schemes where the grant is considered repayable by default, but if the beneficiary successfully meets the back-measurement requirements during the sustainability period, the funding becomes non-repayable. If the beneficiary cannot meet them, the support may need to be repaid in part or in full, because the level of support is conditional.
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