Commission Regulation (EC) No 324/2003 of 20 February 2003 establishing the eligibility criteria for the expenditure of the Community reference laboratories receiving financial assistance under Article 28 of Decision 90/424/EEC and establishing the procedures for the submission of expenditure and the conduct of audits
Date: 2003-02-20
Institutions: European Commission
Subjects: EU aid, animal disease, animal product, audit, financial aid, milk, milk product, research body, terms for aid

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 324/2003

of 20 February 2003

establishing the eligibility criteria for the expenditure of the Community reference laboratories
receiving financial assistance under Article 28 of Decision 90/424/EEC and establishing the proce-
dures for the submission of expenditure and the conduct of audits

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Decision 90/424/EEC of 26 June
1990 on expenditure in the veterinary field (1), as last amended
by Decision 2001/572/EC (2), and in particular Article 28(2)
thereof,

Whereas:

(1)

Community financial aid should be granted to the
Community reference laboratories designated by the
Community to assist them in carrying out the functions
and duties laid down in:

— Council Directive 92/35/EEC of 29 April 1992
laying down control rules and measures to combat
African horse sickness (3), as last amended by the Act
of Accession of Austria, Sweden and Finland,

— Council Directive 92/46/EEC of 16 June 1992 laying
down the health rules for the production and placing
on the market of raw milk, heat-treated milk and
milk-based products (4), as last amended by Directive
96/23/EC (5),

— Council Directive 92/66/EEC of 14 July 1992 intro-
ducing Community measures for
the control of
Newcastle disease (6), as last amended by the Act of
Accession of Austria, Sweden and Finland,

— Council Directive 92/117/EEC of 17 December 1992
concerning measures for protection against certain
zoonoses and specified zoonotic agents in animals
and products of animal origin in order to prevent
outbreaks of
food-borne infections and intoxica-
tions (7), as last amended by Directive 1999/72/
EC (8),

— Council Directive 92/119/EEC of 17 December 1992
introducing general Community measures for the
control of certain animal diseases and specific
measures relating to swine vesicular disease (9), as last
amended by Decision 95/1/EC, Euratom, ECSC (10),

— Council Decision 93/383/EEC of 14 June 1993 on
reference laboratories for the monitoring of marine
biotoxins (11), as last amended by Decision 1999/
312/EC (12),

— Council Directive 93/53/EEC of 24 June 1993 intro-
the

ducing minimum Community measures
control of certain fish diseases (13),

for

— Council Directive 95/70/EC of 22 December 1995
introducing minimum Community measures for the
control
bivalve
of
molluscs (14),

affecting

diseases

certain

— Council Directive 96/23/EC of 29 April 1996 on
measures to monitor certain substances and residues
thereof in live animals and animal products (15),

— Council Decision 96/463/EC of 23 July 1996 desig-
nating the reference body responsible for collabor-
ating in rendering uniform the testing methods and
the assessment of the results for pure-bred breeding
animals of the bovine species (16),

— Council Decision 1999/313/EC of 29 April 1999 on
reference laboratories for monitoring bacteriological
and viral contamination of bivalve molluscs (17),

— Council Decision 2000/258/EC of 20 March 2000
designating a specific institute responsible for elabor-
ating criteria for standardising serological tests to
control the efficiency of rabies vaccines (18),

— Council Directive 2000/75/EC of 20 November
2000 laying down specific provisions for the control
and eradication of bluetongue (19),

— Council Directive 2001/89/EC of 23 October 2001
on Community measures for the control of classical
swine fever (20),

(1) OJ L 224, 18.8.1990, p. 19.
(2) OJ L 203, 28.7.2001, p. 16.
(3) OJ L 157, 10.6.1992, p. 19.
(4) OJ L 268, 14.9.1992, p. 1.
(5) OJ L 125, 23.5.1996, p. 10.
(6) OJ L 260, 5.9.1992, p. 1.
(7) OJ L 62, 15.3.1993, p. 38.
(8) OJ L 210, 10.8.1999, p. 12.
(9) OJ L 62, 15.3.1993, p. 69.
(10) OJ L 1, 1.1.1995, p. 1.

(11) OJ L 166, 8.7.1993, p. 31.
(12) OJ L 120, 8.5.1999, p. 37.
(13) OJ L 175, 19.7.1993, p. 23.
(14) OJ L 332, 30.12.1995, p. 33.
(15) OJ L 125, 23.5.1996, p. 10.
(16) OJ L 192, 2.8.1996, p. 19.
(17) OJ L 120, 8.5.1999, p. 40.
(18) OJ L 95, 15.4.2000, p. 40.
(19) OJ L 327, 22.12.2000, p. 74.
(20) OJ L 316, 1.12.2001, p. 5.

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— Council Directive 2002/60/EC laying down specific
provisions for the control of African swine fever and
amending Directive 92/119/EEC as regards Teschen
disease and African swine fever (1),

— Regulation (EC) No 999/2001 of

the European
Parliament and of the Council 22 May 2001 laying
down rules for the prevention, control and eradica-
tion of certain transmissible spongiform encephalo-
pathies (2), as last amended by Regulation (EC) No
1326/2001 (3).

Financial assistance for the organisation of yearly work-
shops in the area of responsibility of the Community
reference laboratories should also be included.

The level of financial assistance for the operation of
certain Community reference laboratories is fixed on an
annual basis by specific decisions in the field of veter-
inary public health, animal health and residues.

1. Staff

Costs for staff, irrespective of status, are limited to actual
wage costs effectively paid (remuneration, wages, social
charges and pension costs) for scientific staff, postgraduates,
technicians and administrative staff specifically allocated,
entirely or in part, to Community tasks, as set out in the
approved work programme.

All staff working time dedicated to Community tasks must
be recorded and certified on a basis of minimum 12 months
and 1 600 hours/year. This must be done at least once a
month by the appointed project leader or a duly authorised
senior member of the beneficiary's staff.

The Community reference laboratories designated are
under the supervision of the Member States' competent
authorities.

2. Capital equipment

(2)

(3)

(4)

(5)

The aim of this Regulation is to:

— define within the limits of this financial assistance,
the type of expenditure which is eligible for the
Community financing of the laboratory (staff, capital
equipment, consumables, comparative tests, over-
heads) and for the organisation of workshops (travel
and daily allowances),

— establish the procedures for the submission of expen-

diture and for the conduct of audits.

(6)

(7)

(8)

A sound financial management justifies the application
of these criteria from the beginning of 2003 for the
establishment of
incurred
eligible
during the same year.

expenditures

the

For financial control purposes, Articles 8 and 9 of
Council Regulation (EC) No 1258/1999 of 17 May 1999
on the financing of the common agricultural policy (4)
are applicable.

The measures provided for in this Regulation are in
accordance with the opinion of the Standing Committee
on the Food Chain and Animal Health,

HAS ADOPTED THIS REGULATION:

Article 1

Equipment purchased, leased or rented may be charged as a
direct cost. The reimbursable amount for leased or rented
equipment may not exceed the amount at which the equip-
ment could have been purchased for the duration of the test.
Reimbursable costs will be calculated as follows:

A × C × D

B

A =

period in months for which the equipment is to be
used for the project, from the date of delivery. Elig-
ibility shall be restricted to equipment actually paid
for during the period covered by Community finan-
cial assistance.

B =

depreciation period of 60 months (36 months in
the case of computer equipment costing less than
EUR 25 000).

C =

cost of equipment without VAT.

D =

percentage use of the equipment for the project.

Non-recoverable VAT paid by the beneficiary will be
regarded as eligible expenditure.

Within the limits of the annual financial assistance granted to
the eligibility rules mentioned below shall
the laboratories,
apply to expenditure
linked to staff, capital equipment,
consumables, shipment of samples for the comparative tests,
and to overheads.

3. Consumables

(1) OJ L 192, 20.7.2002, p. 27.
(2) OJ L 147, 31.5.2001, p. 1.
(3) OJ L 177, 30.6.2001, p. 60.
(4) OJ L 160, 26.6.1999, p. 103.

Reimbursement will be based on actual costs without VAT
incurred during the period in question. The beneficiary must
total
also indicate the percentage of
consumables budget accounted for by the different items.

the laboratory's

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All other expenditure on administration, business travel and
secretarial services are considered to be covered by ‘over-
heads’.

purposes. These documents, testifying to all the costs and hours
spent as shown in the application for reimbursement, must be
sent to the Commission on request.

4. Comparative tests

Article 3

On presentation of supporting documents, reimbursement
will be based on the actual costs without VAT of forwarding
samples in connection with these tests.

5. Overheads

A flat-rate contribution of 7 % of actual reimbursable costs
based on all the direct costs listed above (items 1 to 4) will
be made automatically.

Article 2

In order to qualify for Community financial assistance, the
beneficiary shall submit and certify expenditure every year.

Provided that the action plans are efficiently carried out and
that the beneficiaries supply all the necessary information to
the Commission within the time limits laid down, the Commu-
nity financial assistance for the operation of the laboratory shall
be paid as follows:

(a) a pre-financing of 70 % of the total amount may be paid at

the request of the beneficiary;

(b) the balance will be paid following presentation by the bene-
ficiary of a financial report certified by the laboratory
director, supporting documents for the comparative tests
and a technical report;

(c) the certified financial report shall be submitted in accor-
dance with Annex I to this Regulation and no later than 31
March of the year following the end of the period for
which the financial assistance was granted;

(d) when the time limit is not respected, the contribution shall
be reduced by 25 % on 1 May, 50 % on 1 June, 75 % on 1
July and 100 % on 1 September.

Apart from the expenditure for the comparative tests, a certi-
fied copy of the relevant documentation (invoices, salary state-
ments, attendance sheets, etc.) must be kept by the technical
director. The expenditure submitted must be recorded in the
beneficiary's cost-accounting system and the beneficiary must
for audit
retain all

supporting documents

five years

for

Within the limits of the annual financial assistance granted for
the organisation of a workshop, the eligibility rules mentioned
in Annex II shall apply to expenditure for travel and daily
allowances for a maximum of two invited participants per
Member State.

Article 4

Provided that the workshop has been efficiently organised and
that all the necessary information is supplied to the Commis-
sion by the beneficiary within the time limits laid down, the
Community financial assistance for the organisation of work-
shops shall be paid as follows:

(a) a pre-financing of 70 % of the total amount may be paid at
the request of the beneficiary within 60 days before the
fixed date of the workshop;

(b) the balance will be paid after acceptance by the Commis-
sion of the financial supporting documents and of a tech-
nical report on the use of the financial assistance;

(c) the financial supporting documents shall be submitted in
accordance with Annex III to this Regulation and no later
than three months after the workshop;

(d) when the time limit is not respected, the contribution will
be reduced by 25 % for a delay of one month in relation to
the scheduled date of submission of the documents, 50 %
for two months, 75 % for three months and 100 % for four
months.

Article 5

The Commission may carry out audits in accordance with
Article 9 of Regulation (EC) No 1258/1999.

Article 6

This Regulation shall enter
into force on the 20th day
following its publication in the Official Journal of the European
Union.

It shall apply from 1 January 2003.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 February 2003.

For the Commission

David BYRNE

Member of the Commission

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ANNEX I

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ANNEX II

WORKSHOP ELIGIBILITY RULES

1. Travel to the workshop venue

Eligible expenses for travel by train are those corresponding to a first-class ticket by the shortest route.

Air travel reimbursement is based on economy class at the cheapest possible fare, taking account of the constraints
of the journey. When the conditions of travel allow, reduced-rate fares (APEX, PEX, Excursion, etc.) will be applied.
However, if the journey is separated from a weekend by no more than 24 hours, additional daily subsistence allow-
ances may be granted in order to qualify for a reduced-rate fare, provided this results in an overall saving (travel
expenses plus allowances).

If participants use their private car instead of travelling by air and/or train, travel expenses will be reimbursed on the
basis of the first-class rail fare by the shortest route, excluding any supplements and applying the cheapest fare. If
two or more persons use the same car, only the owner of the car will be entitled to reimbursement of travel expenses.
Parking costs or tolls incurred in using a private car will not be refunded. Participants using their private car remain
fully liable for any accidents to their car or caused by their car to third parties. The workshop organiser cannot under
any circumstances accept any requests for compensation, irrespective of the reasons for which participants used their
private car.

Any negligence on the part of a participant (e.g. loss of vouchers), and its financial consequences, will remain the
participant's own responsibility.

2. Allowances

The following allowances applicable from 24 March 1999 (date of publication of Regulation (EC, ECSC, Euratom) No
620/1999, OJ L 78, 24.3.1999) will be adjusted in line with the allowances in force on the date of the workshop.

(in EUR)

Country in which the workshop is organised

Daily allowance

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

149,63

179,28

127,1

113,19

141,3

130,29

165,2

129,82

143,48

147,69

121,81

142,98

155,6

156,54

199,21

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ANNEX III