If the teachers belong to the target group for taking part in the project’s results (take part of a training/education/course), they are not participants in the project and the project cannot cover their staff costs. But if they are involved in producing the project’s results (e.g. in a reference group), then they are seen as participants in the project and provided that they are employed by one of the partner organisations (beneficiaries) in the project, their working time is staff cost for the beneficiary. However, it is never possible to include the costs of the substitute teachers in the project accounts.