Commission Regulation (EC) No 156/2004 of 29 January 2004 on the Community's financial assistance to the Community reference laboratories pursuant to Article 28 of Decision 90/424/EEC
Date: 2004-01-29
Institutions: European Commission
Subjects: EU financing, disease prevention, public health, research body, veterinary drug

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COMMISSION REGULATION (EC) No 156/2004

of 29 January 2004

on the Community's financial assistance to the Community reference laboratories pursuant to
Article 28 of Decision 90/424/EEC

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), and in particular
Article 28(2) thereof,

Whereas:

The eligibility criteria for the expenditure of the Com-
munity reference laboratories receiving financial assis-
tance pursuant to Article 28 of Decision 90/424/EEC
and the procedures for the submission of expenditure
and the conduct of audits were set out in Commission
Regulation (EC) No 324/2003 (2).

(7)

(8)

(9)

There is a need to clarify the rate to be used for the
conversion of the payment applications submitted in
national currency as defined in Council Regulation (EC)
No 2799/98 establishing agrimonetary arrangements for
the euro (3).

Rules should be laid down to harmonise the presentation
of the provisional budget for laboratory expenditure in
respect of activities carried out pursuant to Community
veterinary legislation.

Since a number of changes are to be made to Regulation
(EC) No 324/2003, that Regulation should be replaced
in the interest of clarity.

(10) A sound financial management justifies the application
of the eligibility rules from the beginning of 2004 for
the establishment of the eligible expenditures incurred
during that year.

Community reference laboratories (laboratories) carry
out duties and requirements laid down in Community
veterinary legislation in order to assist the Community

(11)

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 are
applicable (4).

The level of the annual Community financial assistance
(financial assistance) for the operation of certain labora-
tories is decided upon each year by specific decisions in
the field of veterinary public health, animal health and
residues.

The costs related to missions carried out by staff of the
laboratories has currently to be financed by the labora-
tories from the beneficiary's overheads up to 7 % of total
eligible costs for the action.

Since those missions account for a growing proportion
of the beneficiary's overheads and since certain mission
expenses may be covered on the basis of a standard rate
per day, a separate chapter should be created within the
annual eligible expenditure of each laboratory.

The costs and benefits of the workshops being consid-
ered, it is appropriate to restrict the number of eligible
participants in workshops, of which only one should be
invited per Member State. Derogations from that rule
should be decided in duly justified cases and within the
financial assistance granted for the organisation of the
workshop.

(12)

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

Provisional budget

shall
The Community reference
present before 1 October of each calendar year ‘n’ the provi-
sional budget for laboratory expenditure in respect of Com-
munity activities for the calendar year ‘n+1’.

(laboratories)

laboratories

The laboratories shall provide the provisional budget in compu-
terised form in accordance with Annex I.

(1) OJ L 224, 18.8.1990, p. 19. Decision as last amended by Regulation

(EC) No 806/2003 (OJ L 122, 16.5.2003, p. 1).

(2) OJ L 47, 21.2.2003, p. 14.

(3) OJ L 349, 24.12.1998, p. 1.
(4) OJ L 160, 26.6.1999, p. 103.

(1)

(2)

(3)

(4)

(5)

(6)

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Article 2

Eligibility rules

Within the limits of the annual Community financial assistance
granted to the laboratories, the eligibility rules set out in Annex
II shall apply to expenditure linked to staff, capital equipment,
consumables, shipment of samples for the comparative tests,
missions and overheads.

Article 3

Payment of financial assistance for the operation of labora-
tories

Provided that the approved work programmes are efficiently
carried out and that the beneficiaries supply all the necessary
information to the Commission within the time limits laid
down in this Article, the 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 shall be paid following presentation by the

beneficiary of

(i) a financial report certified by the director of the labora-

tory,

(ii) supporting documents for the comparative tests, and

(iii) a technical report;

(c) the certified financial report shall be submitted in accord-
ance with Annex III 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 set out in point (c) is not respected, the
financial assistance shall be reduced by 25 % on 1 May,
50 % on 1 June, 75 % on 1 July and 100 % on 1
September.

Article 5

Payment of Community financial assistance for the organi-
sation of workshops

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 in this
Article, the financial assistance for the organisation of work-
shops shall be paid as follows:

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

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

(c) the supporting documents shall be submitted in accordance
with Annex V and no later than three months after the
workshop took place;

(d) when the time limit set out in point (c) is not respected, the
financial assistance shall 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 6

Supporting documents

1.
The technical director of the laboratory shall keep a certi-
fied copy of the supporting documents, such as invoices, salary
samples,
statements and attendance
missions.

shipment of

sheets,

2.
The beneficiary shall record the expenditure submitted to
the Commission in its cost accounting system and keep all
supporting documents for five years for audit purposes.

The supporting documents, testifying to all the costs and hours
spent as shown in the application for reimbursement, shall be
sent to the Commission on request.

Article 7

Conversion rate for applications in national currency

The conversion rate for applications submitted in national
currency in month ‘n’ shall be that of the10th day of month
‘n+1’ or for the first preceding day for which a rate is quoted.

Article 4

Eligibility rules for workshops

Article 8

Audits

1. Within the limits of the financial assistance granted for
the organisation of a workshop, the eligibility rules set out in
Annex IV shall apply to expenditure for travel and daily allow-
ances for a maximum of 30 participants in workshops, of
which at least one shall be invited per Member State.

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

Article 9

Repeal

2.
Derogations from paragraph 1 may be decided in duly
justified cases under the Decision on the annual Community
financial assistance for the operation of certain laboratories.

Regulation (EC) No 324/2003 is repealed.

References to the repealed Regulation shall be construed as
references to this Regulation.

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Article 10

Entry into force and applicability

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

It shall apply from 1 January 2004.

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

Done at Brussels, 29 January 2004.

For the Commission

David BYRNE

Member of the Commission

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ANNEX I

(Article 1)

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ANNEX II

(Article 2)

Eligibility rules applicable to expenditure linked to staff, capital equipment, consumables, shipment of samples
for the comparative tests, missions and to overheads

1. S ta ff

Costs for staff, irrespective of status, are limited to actual wage costs effectively paid (remuneration, wages, social
charges and pension costs) for scientific staff, post-graduates, technicians and administrative staff specifically allo-
cated, 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.

2. Ca p i ta l eq u i pme nt

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 equipment could have been purchased for the duration
of the test. Reimbursable costs are to 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. Eligibility

shall be restricted to equipment actually paid for during the period covered by financial 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 is to be regarded as eligible expenditure.

3. Consuma ble s

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

All other expenditure on administration, business travel other than missions under point 5 and secretarial services
are considered to be covered by ‘overheads’.

4. S hi pme nt of sa mp les for c omp a r a ti v e te sts

On presentation of supporting documents, reimbursement is to be based on the actual costs without VAT of ship-
ment of samples in connection with comparative tests.

5. M i ssi ons

Travel and subsistence costs incurred by the staff of the laboratories for missions integrated in the approved work
programme are to be reimbursed up to a maximum of EUR 5 000. Subsistence and hotel costs shall not exceed the
daily allowances and the ceilings for hotel costs applicable to Community staff.

6. O v e rh e a ds

A flat-rate contribution of 7 % of actual reimbursable costs based on all the direct costs listed above (items 1 to 5) is
to be made automatically.

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ANNEX III

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ANNEX IV

(Article 4)

ELIGIBILITY RULES WORKSHOP

1. T r a v e l to th e w or kshop v e nu e

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.) are to 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 + allowances).

If participants use their private car instead of travelling by air and/or train, travel expenses are to 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 is to be entitled to reimbursement of travel
expenses. Parking costs or tolls incurred in using a private car are not to 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 partici-
pants used their private car.

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

2. A llowanc e s

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) are to be adjusted in line with the allowances in force on the date of the workshop.
In justified cases, the daily allowance can be increased with the difference between the room cost (breakfast excluded)
and 50 % of this daily allowance.

Country in which the workshop is organised

Daily allowance (in EUR)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

149,63

179,28

127,10

113,19

141,30

130,29

165,20

129,82

143,48

147,69

121,81

142,98

155,60

156,54

199,21

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ANNEX V