Published 7 October 2026 - 10 min read - by the KanriFlow Team
Lump sum funding is usually introduced to consortia with one sentence: no more cost reporting. The sentence is accurate and incomplete. A lump sum grant changes the object of the accounting, from money spent to work completed, and ties every payment to it.
In the first two years of Horizon Europe lump sums accounted for 2% of the call budget. With the 2024 work programmes the share rose to about 27% (EUR 2.8 billion of EUR 10.3 billion), and the 2026-2027 work programme implements 50% of its call budget through lump sums. By the end of 2023 the Commission had signed 1 366 lump sum grants worth EUR 1.7 billion; 88% of them are below EUR 3 million.
Annex 2 breaks the lump sum into shares per work package and per beneficiary. Interim payments pay the shares of the work packages completed and approved in the reporting period. The coordinator declares each work package as Completed or Not completed; partial completion can only be declared at the final reporting period. Completion means the activities were carried out, not that they succeeded. A work package that is not accepted is deferred to a later period, not lost.
In a four-partner project, one open integration task in a platform work package defers the whole EUR 700 000 share of that work package, including EUR 460 000 belonging to partners who finished their own tasks. A delay by one partner becomes a cash-flow matter for every partner in the same work package.
Of 520 lump sum grants closed by 23 May 2024, 96% were paid in full and grants were paid on average to more than 99% of the maximum grant amount. 21 grants were paid partially: 13 as the consortium itself declared, and 8 where the project officer accepted less than declared, with a median reduction of 11%. About 1% of work packages declared complete were rejected at an interim payment.
The Commission carries out no financial checks or audits of lump sum grants, and time-sheets, pay-slips and invoices are not needed for the grant. What remains is proof that the work was done as described in Annex 1: completion status per work package, contribution per beneficiary, evidence such as deliverables and technical documents, and deviations recorded when they happen.
KanriFlow is organised around the unit the lump sum grant agreement pays for, the work package: per-WP progress on the dashboard, deliverables with status, a Gantt aligned with reporting periods, a shared document library, Boards for partner tasks and AI Risk Insights. See the Lump Sum programme page.
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