Article 27

1. Tendering, contracting, implementation and payments for pre‐accession assistance under the Phare programme [7], the Phare CBC programme [8] and for assistance under the Transition Facility referred to in Article 31 shall be managed by implementing agencies in Bulgaria and Romania as of the date of accession.

The ex‐ante control by the Commission over tendering and contracting shall be waived by a Commission decision to that effect, following an accreditation procedure conducted by the Commission and a positively assessed Extended Decentralised Implementation System (EDIS) in accordance with the criteria and conditions laid down in the Annex to Council Regulation (EC) No 1266/1999 of 21 June 1999 on coordinating aid to the applicant countries in the framework of the pre‐accession strategy and amending Regulation (EEC) No 3906/89 [9] and in Article 164 of the Financial Regulation applicable to the general budget of the European Communities [10].

If this Commission decision to waive ex‐ante control has not been taken before the date of accession, any contracts signed between the date of accession and the date on which the Commission decision is taken shall not be eligible for pre‐accession assistance.

However, exceptionally, if the Commission decision to waive ex‐ante control is delayed beyond the date of accession for reasons not attributable to the authorities of Bulgaria or Romania, the Commission may accept, in duly justified cases, eligibility for pre‐accession assistance of contracts signed between the date of accession and the date of the Commission decision, and the continued implementation of pre‐accession assistance for a limited period, subject to ex‐ante control by the Commission over tendering and contracting.

2. Financial commitments made before accession under the pre‐accession financial instruments referred to in paragraph 1 as well as those made under the Transition Facility referred to in Article 31 after accession, including the conclusion and registration of subsequent individual legal commitments and payments made after accession shall continue to be governed by the rules and regulations of the pre‐accession financing instruments and be charged to the corresponding budget chapters until closure of the programmes and projects concerned. Notwithstanding this, public procurement procedures initiated after accession shall be carried out in accordance with the relevant Union provisions.

3. The last programming exercise for the pre‐accession assistance referred to in paragraph 1 shall take place in the last year preceding accession. Actions under these programmes will have to be contracted within the following two years. No extensions shall be granted for the contracting period. Exceptionally and in duly justified cases, limited extensions in terms of duration may be granted for execution of contracts.

Notwithstanding this, pre-accession funds to cover administrative costs, as defined in paragraph 4, may be committed in the first two years after accession. For audit and evaluation costs, pre‐accession funds may be committed up to five years after accession.

4. In order to ensure the necessary phasing out of the pre-accession financial instruments referred to in paragraph 1 and of the ISPA programme [11], the Commission may take all appropriate measures to ensure that the necessary statutory staff is maintained in Bulgaria and Romania for a maximum of nineteen months following accession. During this period, officials, temporary staff and contract staff assigned to posts in Bulgaria and Romania before accession and who are required to remain in service in those States after the date of accession shall benefit, as an exception, from the same financial and material conditions as were applied by the Commission before accession in accordance with the Staff Regulations of officials of the European Communities and the Conditions of Employment of other servants of the European Communities laid down in Council Regulation (EEC, Euratom, ECSC) No 259/68 [12]. The administrative expenditure, including salaries for other staff necessary shall be covered by the heading "Phasing-out of pre-accession assistance for new Member States" or equivalent under the appropriate policy area of the general budget of the European Union dealing with enlargement.

[7] Council Regulation (EEC) No 3906/89 of 18.12.1989 on economic aid to certain countries of Central and Eastern Europe (OJ L 375, 23.12.1989, p. 11). Regulation as last amended by Regulation (EC) No 769/2004 (OJ L 123, 27.4.2004, p. 1).

[8] Commission Regulation (EC) No 2760/98 of 18.12.1998 concerning the implementation of a programme for cross-border cooperation in the framework of the PHARE programme (OJ L 345, 19.12.1998, p. 49). Regulation as last amended by Regulation (EC) No 1822/2003 (OJ L 267, 17.10.2003, p. 9).

[9] OJ L 161, 26.6.1999, p. 68.

[10] Council Regulation (EC, Euratom) No 1605/2002 of 25.6.2002 (OJ L 248, 16.9.2002, p. 1).

[11] Council Regulation (EC) No 1267/1999 of 21.6.1999 establishing an Instrument for Structural Policies for Pre-Accession (OJ L 161, 26.6.1999, p. 73). Regulation as last amended by Regulation (EC) No 769/2004 (OJ L 123, 27.4.2004, p. 1).

[12] OJ L 56, 4.3.1968, p. 1. Regulation as last amended by Regulation (EC, Euratom) No 723/2004 (OJ L 124, 27.4.2004, p. 1).

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