Decision of the Bureau of the European Parliament of 29 March 2004 laying down the procedures for implementing Regulation (EC) No 2004/2003 of the European Parliament and of the Council on the regulations governing political parties at European level and the rules regarding their funding
Date: 2004-03-29
Institutions: Bureau of the European Parliament
Subjects: EU financing, legal status, party financing, political parties

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IV

(Notices)

NOTICES FROM EUROPEAN UNION INSTITUTIONS AND BODIES

EUROPEAN PARLIAMENT

DECISION OF THE BUREAU OF THE EUROPEAN PARLIAMENT

of 29 March 2004

laying down the procedures for implementing Regulation (EC) No 2004/2003 of the European
Parliament and of the Council on the regulations governing political parties at European level and the
rules regarding their funding

(2008/C 252/01)

THE BUREAU,

Having regard to the Treaty establishing the European Commu-
nity, and in particular Article 191 thereof,

Having regard to Regulation (EC) No 2004/2003 of the European
Parliament and of the Council of 4 November 2003 on the regu-
lations governing political parties at European level and the rules
regarding their funding (1), and in particular Article 9(1) thereof,

(EC,

regard

Euratom)
to Council Regulation
Having
No 1605/2002 of 25 June 2002 on the Financial Regulation
applicable to the general budget of the European Communities (2)
(hereinafter the Financial Regulation), Commission Regulation
(EC, Euratom) No 2342/2002 of 23 December 2002 laying down
detailed rules for the implementation of Council Regulation (EC,
Euratom) No 1605/2002 on the Financial Regulation applicable
to the general budget of the European Communities (3) (hereinaf-
ter the regulation laying down detailed implementing rules),

Having regard to Rule 22(10) of Parliament’s Rules of Procedure,

Whereas:

(1)

There is a need to lay down the procedures for awarding
and managing grants intended to contribute to the fund-
ing of political parties at European level and political foun-
dations at European level;

(2)

(3)

Financial support for political parties at European level and
for political foundations at European level constitute an
operating grant within the meaning of Article 108 et seq.
of the Financial Regulation,

Financial support for political foundations at European
level is accessory to financial support for political parties
at European level, as it is conditioned on the former’s affili-
ation to a political party at European level and on the
former’s complementary role in achieving the long-term
objectives of the latter. For reasons of sound financial man-
agement and transparency, each award of financial support
shall be the subject of an individual grant agreement,

HAS DECIDED AS FOLLOWS:

Article 1

Subject-matter

These rules lay down the procedures for implementing Regula-
tion (EC) No 2004/2003 of the European Parliament and of the
Council of 4 November 2003 on the regulations governing politi-
cal parties at European level and the rules regarding their funding.

(1) OJ L 297, 15.11.2003, p. 1.
(2) OJ L 248, 16.9.2002, p. 1.
(3) OJ L 357, 31.12.2002, p. 1.

Unless explicitly stated otherwise, these rules apply both to politi-
cal parties at European level, hereinafter ‘parties’, and to political
foundations at European level, hereinafter ‘foundations’.

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Article 1a

For the funding of parties and foundations, the Bureau shall adopt
at the beginning of every parliamentary term an indicative mul-
tiannual financial framework, based on reference values for the
basic amount per party and for the additional amount linked to
the number of MEPs being a member of the party concerned. This
framework will constitute the prime reference for the budgetary
authority of the European Parliament during the annual budget-
ary procedure, without affecting the powers of the budgetary
authority as defined by the Treaty.

Article 2

Call for proposals

Before 1 February of the financial year in respect of which
2.
the grant is being requested, the Bureau shall draw up the list of
beneficiaries and the amounts of the grants awarded. Should a
grant application not be approved, the Bureau shall set out in the
same decision the grounds for rejecting the application, in par-
ticular in the light of the criteria laid down in Articles 3 and 4 of
Regulation (EC) No 2004/2003.

The Bureau decision shall be adopted on the basis of the assess-
ment provided for in paragraph 1. It shall take account of any
changes which have occurred in an applicant’s situation follow-
ing submission of the application, on the basis of notifications
to Article 4(3) of Regulation (EC)
received pursuant
No 2004/2003 and changes which are common knowledge.

The European Parliament shall publish each year, before the end
of the first half of the year, a call for proposals with a view to the
awarding of grants to fund parties and foundations. The published
document shall set out the eligibility criteria, the arrangements for
the provision of Community funding and the proposed timetable
for the award procedure.

Pursuant to Article 10(1)(b) of Regulation (EC) No 2004/2003,
the grant amount to be awarded to each party shall be determined
on the basis of the number of MEPs being a member of the appli-
cant party on the final date for submission of applications, except
where the number of MEPs increases following the accession of
new Member States.

Article 3

Funding application

For the purposes of implementing Article 4 of Regulation
1.
(EC) No 2004/2003, any organisation wishing to receive a grant
from the general budget of the European Union shall submit a
written application to the President of the European Parliament
prior to the 1 November preceding the financial year in respect
of which the grant is being requested. The conditions laid down
in Article 3 of Regulation (EC) No 2004/2003 must be met on the
date when the application is submitted and be maintained
throughout the entire funding period.

The grant application form is annexed to these rules

2.
(Annex 1). It is available on Parliament’s Internet site.

3.
All notifications pursuant to Article 4(3) of Regulation (EC)
No 2004/2003 shall be forwarded to the President of the Euro-
pean Parliament.

When, due to a change in the number of organisations applying
for funding or the number of MEPs having joined an applicant
party, the reference amounts for the applicants are significantly
different from those which could be expected under Article 1a,
the Secretary-General shall immediately inform the Bureau, which
may invite the President to submit a proposal to the competent
committee with a view to adapting the available appropriations.

The President shall

3.
inform applicants in writing of the
action taken on their applications. In cases where an application
has been approved, the notification shall incorporate, as an annex,
the draft grant agreement to be signed by the beneficiary. In cases
where an application has not been approved, the notification shall
include the grounds for rejection set out by the Bureau. Appli-
cants whose applications have been rejected by the Bureau shall
be informed of that fact within 15 calendar days following noti-
fication to beneficiaries of the decision to award a grant.

Article 4

Decision on the funding application

Article 5

Grant agreement

1.
On a proposal from the Secretary-General, the Bureau shall
assess funding applications on the basis of the criteria laid down
in Articles 3 and 4 of Regulation (EC) No 2004/2003 with a view
to determining which applications are eligible for funding. The
Bureau and, when the Bureau decision is being prepared, the
Secretary-General may ask an applicant to submit further sup-
porting documents or to clarify the supporting documents
attached to the application, by a deadline which they shall lay
down.

A grant awarded to a beneficiary shall be the subject of a written
agreement between the European Parliament, represented by the
President or his or her delegate, and the beneficiary. A copy of the
draft grant agreement is annexed to these rules (Annex 2). The
agreement must be duly completed and signed by the two parties
to the agreement within 30 days following the Bureau decision
referred to in Article 4. The wording of the grant agreement shall
not be thereafter amended.

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Article 6

Payment

— where grants to parties are concerned, any surplus carried
over to the next financial year has been used in the first quar-
ter of the financial year, pursuant to Article 6a,

Unless the Bureau decides otherwise, grants shall be paid to
1.
beneficiaries in the form of pre-financing in one instalment of
80 % of the maximum amount of the grant within 15 days fol-
lowing the date when the last of the two parties to the agreement
signs the agreement.

2.
The balance shall be paid once the period of eligibility for
Community funding has come to an end, on the basis of the
expenditure actually incurred by the beneficiary in implementing
the programme of activities. If the total amount of the preceding
payments exceeds the figure determined for the final grant, the
European Parliament shall recover the sums unduly paid.

3.
By 15 May and at the latest by 30 June following the end of
the financial year, the beneficiary shall submit the following docu-
ments with a view to enabling Parliament to pay the balance of
the grant:

— a final report on the implementation of the programme of

activities,

— a final financial statement of the eligible expenditure actually

incurred, based on the structure of the provisional budget,

— a comprehensive summary of revenue and expenditure cor-
responding to the beneficiary’s accounts for the period of eli-
gibility covered by the grant agreement, specifying, where
parties are concerned, the amount of the surplus carried over
by the party to the next financial year and the amount to be
provided for the financial reserve,

— a report on an external audit of the beneficiary’s accounts car-
ried out by an independent body or expert authorised under
national law to audit accounts.

4.

The purpose of the external audit shall be to certify that:

— financial statements have been prepared in accordance with
the national legislation applicable to the beneficiary, are free
of material misstatement and show a true and fair view of the
financial position and the operating results,

— where grants to parties are concerned, the obligations arising
out of Article 109(4) of the Financial Regulation have been
met.

If the beneficiary has submitted the report on an external audit
from the same independent body or from the same expert for five
consecutive financial years, it shall submit the subsequent report
from a different independent body or from a different expert.

5.
Upon receipt of the documents referred to in paragraph 3,
and within two months, the Bureau, acting on a proposal from
the Secretary-General, shall approve the final report on the imple-
mentation of the programme of activities and the final financial
statement.

The Bureau and, when the Bureau decision is being prepared, the
Secretary-General may ask the beneficiary to supply supporting
documents or any further information it regards as necessary to
enable it to approve the final report and the final financial state-
ment. The beneficiary shall have 15 days in which to submit the
supporting documents concerned.

After hearing the representatives of the beneficiary concerned, the
Bureau may reject the final report and the final financial statement
and call for the submission of a fresh report and a fresh financial
statement. The beneficiary shall have 15 days in which to submit
a fresh report and a fresh financial statement.

Should Parliament not respond in writing within the two-month
period referred to above, the final report and the final financial
statement shall be deemed to have been approved.

The beneficiary shall notify Parliament of the amount of
6.
interest or equivalent benefits generated by the pre-financing
received from Parliament. The notification must be forwarded
with the application for payment of the balance which settles the
pre-financing procedure. That interest shall be the subject of a
recovery order issued by the Secretary-General or his delegate.

Article 6a

Carry-over to the next financial year and reserve account
(applicable to parties only)

— the financial documents submitted by the beneficiary to Par-
liament are consistent with the financial provisions of the
grant agreement,

1.

Revenue surplus

— the expenditure declared was actually incurred,

— the statement of revenue is exhaustive,

The revenue surplus of financial year N that may, under the terms
of Article 109(4) of the Financial Regulation, be carried over to
the next financial year and entered in a specific reserve is consti-
tuted by the difference between the total eligible expenditure and:

— the obligations arising out of Articles 6, 7, 8 and 10(2) of

(a)

Regulation (EC) No 2004/2003 have been met,

the amount of the initial grant awarded by the European Par-
liament for financial year N, pursuant to Article 4(2); and

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(b)

the party’s own resources earmarked to cover eligible expen-
diture, the party having previously covered non-eligible
expenditure using own resources only; and

Bureau shall determine the amount of the final grant to be
awarded to the beneficiary on the basis of the documents referred
to in Article 6(3) which it has approved.

(c) any surplus carried over from financial year N-1.

Under no circumstances may the total amount paid to the

2.
beneficiary by Parliament exceed:

2.

Carry-over to the next financial year

(a) The revenue surplus that may be carried over to financial year
N+1 may not exceed 25 % of the total revenue referred to in
paragraph 1(a) and (b).

— 85 % of the eligible expenditure actually incurred.

— the maximum amount of the grant laid down in Article I.3.2

of the grant award agreement,

(b) The amount actually carried over shall be entered on the clos-
ing balance sheet for financial year N as a ‘provision to be
carried over to financial year N+1 to cover eligible costs to be
incurred in the first quarter of N+1’. The allocation to that
provision shall constitute an eligible cost coming under
financial year N.

3.
The grant shall be limited to the amount needed to balance
revenue and eligible expenditure in the operating budget of the
beneficiary which implemented the programme of activities and
under no circumstances shall it produce a profit for the benefi-
ciary, after application of Article 109(4) of the Financial Regula-
tion and Article 6a of these rules. Any surplus shall give rise to a
corresponding reduction in the amount of the grant.

(c) The provision in question shall be recorded in the profit and
loss account for financial year N+1. An interim settlement of
account to be made on 31 March of year N+1 shall deter-
mine the eligible expenditure actually incurred as at that date.
If the provision is greater than that expenditure, the differ-
ence between the two amounts shall be deducted from the
grant when the final grant for year N is laid down in accor-
dance with Article 7.

4.
On the basis of the amount of the final grant determined in
this way and the cumulative amount of the payments previously
made under the grant agreement, the Bureau shall lay down the
amount of the balance to be paid, which shall be equal to the
amounts still due to the beneficiary. If the cumulative amount of
the payments previously made exceeds the amount of the final
grant, the Secretary-General or his delegate shall issue a recovery
order in respect of the excess amount.

3.

Specific reserve account

(a) The closing balance sheet liabilities may include a specific
reserve account to which the sole funds credited shall be the
revenue surplus referred to in paragraph 1.

(b) The revenue surplus assignable to the specific reserve account
may not exceed the difference between the revenue referred
to in paragraph 1(b) and the minimum notional portion
(15 %) of own resources necessary to cover eligible expendi-
ture actually incurred or included in the provision to be car-
ried over to financial year N+1.

(c) The specific reserve account may not be credited with any
sum bringing its total amount above the reference amount
provided for in the third subparagraph of Article 109(4) of
the Financial Regulation, defined as the arithmetic mean of
the total revenue of the last three financial years.

Article 7

Determining the final grant

Article 8

Suspension and reduction of the grant

On a proposal from the Secretary-General, the Bureau shall sus-
pend payments and reduce the grant, and, if appropriate, shall ter-
minate the grant agreement, and may request appropriate
repayment:

(a)

in the event of the grant being used to cover expenditure not
authorised by Regulation (EC) No 2004/2003;

(b)

in the event of failure to provide the notification laid down
in Article 4(3) of Regulation (EC) No 2004/2003;

(c)

in the event of failure to meet the conditions and obligations
laid down in Articles 3 and 6 respectively of Regulation (EC)
No 2004/2003;

(d)

should one of the circumstances described in Article 93 or 94
of the Financial Regulation arise.

1.
Irrespective of the information obtained subsequently in
connection with the checks and audits, after hearing the represen-
tatives of the beneficiary making the request to be heard, the

Before taking a decision, the Bureau shall give the beneficiary the
chance to comment on the irregularities established.

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Article 9

Recovery

1.
If amounts have been unduly paid to the beneficiary or if a
recovery procedure is justified under the terms of the grant agree-
ment, the beneficiary shall repay the amounts concerned to Par-
liament, in accordance with the terms and by the deadline laid
down by Parliament.

2.
Should the beneficiary fail to make the repayment by the
deadline laid down by Parliament, the latter shall charge on the
sums due late-payment
the rate laid down in
interest at
Article II.14.3 of the grant agreement. The late-payment interest
shall cover the period between the deadline laid down for repay-
ment, exclusive, and the date on which Parliament receives full
repayment of the sums due, inclusive.

Article 10

Checks and audits

1.
The regular verification pursuant to Article 5(1) of Regula-
tion (EC) No 2004/2003 shall be carried out by the
Secretary-General.

2.
The beneficiary shall supply all the detailed information
requested to Parliament, or to any other external body authorised
by Parliament, so that the latter can verify the proper implemen-
tation of the programme of activities and the provisions of the
grant agreement.

3.
The beneficiary shall keep at Parliament’s disposal all the
original documents, in particular accounting, bank and tax docu-
ments, or, in duly substantiated exceptional cases, certified true
copies of the original documents, relating to the grant agreement
for a period of five years from the date on which the balance of
the amounts due, as referred to in Article I.4 of the grant agree-
ment, is paid.

4.
The beneficiary shall facilitate the performance by Parlia-
ment, either directly by Parliament staff or by any other external
body Parliament has authorised to that effect, of an audit of the
way the grant has been used. Such audits may be carried out
throughout the lifetime of the grant agreement, up to the date on
which the balance is paid, and for a period of five years as from
the date on which the balance is paid. If appropriate, the audit
findings may give rise to recovery decisions by the Bureau.

5.
Each grant agreement shall expressly provide for auditing by
the European Parliament and the Court of Auditors, on the basis
of records and on the spot, of the beneficiary which has received
a grant from the general budget of the European Union.

Pursuant to Regulation (EC) No 1073/1999 of the European
6.
Parliament and of the Council of 25 May 1999 concerning inves-
tigations conducted by the European Anti-Fraud Office (OLAF) (1),
OLAF may also carry out checks and verifications on the spot, in
accordance with the procedures laid down by Community law
with a view to protecting the financial interests of the European
Communities against fraud and other irregularities. If appropri-
ate, the findings may give rise to recovery decisions by the Bureau.

Article 11

Technical assistance

1.
On a proposal from the Secretary-General, the Bureau may
grant parties technical assistance, in accordance with the Bureau
decision of 14 March 2000 governing the use of Parliament’s pre-
mises by outside bodies, as amended by the decision of 2 June
2003, and any other form of technical assistance provided for by
subsequent rules. The Bureau may delegate to the Secretary-
General the power to take certain types of decisions concerning
the granting of technical assistance.

2.
Each year, within three months following the end of the
financial year, the Secretary-General shall submit to the Bureau a
report setting out details of the technical assistance provided by
Parliament to each party. The report shall then be published on
Parliament’s Internet site.

Article 11a

Rules for election campaigns

In good time before the 2009 elections to the European Parlia-
ment, the Bureau may adopt rules on the eligibility of parties’
expenses in connection with campaigns conducted by parties in
the context of the elections to the European Parliament.

Article 12

Publicity

1.
The European Parliament shall publish on its Internet site
at least the information referred to in Article 9a of Regulation (EC)
No 2004/2003 and in Article 169 of Regulation (EC)
No 2342/2002 during the first six months of the following finan-
cial year.

2.
The beneficiary shall publish at least the information
detailed in Article 6(1) of the Regulation (EC) No 2004/2003 by
30 September following the financial year in respect of which the
grant has been awarded on its Internet site, or where there is no
such site, in an appropriate media.

(1) OJ L 136, 31.5.1999, p. 1.

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Article 13

Right of appeal

(b)

for funding of a foundation: the dates of 1 November
and 1 February, laid down in Article 3(1) and Article 4(2), are
replaced by 28 March and 28 June.

Decisions taken pursuant to these rules may be the subject of an
appeal to the Court of Justice of the European Communities or
the Court of First Instance of the European Communities, in
accordance with the conditions laid down by the Treaty.

Article 14

Transitional rules for the financial year 2008

1.
The European Parliament will communicate to the parties
concerned, as soon as possible after adoption of the modifications
to these rules on 18 February 2008, the information in respect of
affiliated foundations referred to in Article 2.

2. Where a party submits, on the basis of the modifications
introduced by the amendment of Regulation (EC) No 2004/2003
or by the present rules, a supplementary application, within the
meaning of Article 2 of Regulation (EC) No 1524/2007:

Article 15

Revision of the rules

Before 30 September 2010 the Secretary-General of Parliament
shall submit to the Bureau a report on the implementation of
these rules. If appropriate, that report shall set out any proposed
changes to be made to these rules and to the arrangements for
funding European political parties as laid down by Regulation
(EC) No 2004/2003.

Article 16

Entry into force

(a)

for its own funding: the Authorising Officer by delegation is
delegated to sign the corresponding amending grant agree-
ment without a further Bureau decision;

These rules shall enter into force on the day of their adoption by
the Bureau. They will be published in the Official Journal of the
European Union and on the website of the European Parliament.

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ANNEX 1

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ANNEX 2a

PARTY

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Annex: Breakdown of the provisional operating budget

Expenditure

Revenue

Eligible expenditure

Budget

Actual

Budget

Actual

D.1 Dissolution of ‘Provision to cover eligible costs to be

incurred in the first quarter of N’ (1)

D.2 European Parliament grant
D.3 membership fees
3.1 from member parties
3.2 from individual members
D.4 Donations
4.1 above 500 EUR
4.2 below 500 EUR
D.5 Other own resources (to cover eligible expenditure) (to

be listed)

A.1: Personnel costs

1. Salaries

2. Contributions

3. Professional training

4. Staff missions expenses

5. Other personnel costs

A.2:

Infrastructure and operating costs

1. Rent, charges and maintenance costs

2. Costs relating to installation, operation and maintenance

of equipment

3. Depreciation of movable and immovable property

4. Stationery and office supplies

5. Postal and telecommunications charges

6. Printing, translation and reproduction costs

7. Other infrastructure costs

A.3: Administrative expenditure

1. Documentation costs (newspapers, press agencies, data-

bases)

2. Costs of studies and research

3. Legal costs

4. Accounting and audit costs

5. Support to affiliated organisations and subsidies to third

parties

6. Miscellaneous administrative costs

A.4: Meetings and representation costs

1. Costs of meetings of the political party

2. Participation in seminars and conferences

3. Representation costs

4. Costs of invitations

5. Other meeting-related costs

A.5:

Information and publication costs

1. Publication costs

2. Creation and operation of Internet sites

3. Publicity costs

4. Communications equipment (gadgets)

5. Seminar and exhibitions

6. Election campaigns (1)

7. Other information-related costs

A.6: expenditure relating to contributions in kind

A.7: Allocation to ‘Provision to cover eligible expendi-

ture to be incurred in the first quarter of N+1’ (1)

D.6 Contributions in kind

D.

REVENUE (to cover eligible expenditure)

E.1 Additional other own resources (to cover non-eligible

expenditure) (to be listed)

E.
F.
G.

REVENUE (to cover non-eligible expenditure)
TOTAL REVENUE
profit/loss (F-C)

A. TOTAL ELIGIBLE EXPENDITURE

B.1 Non-eligible expenditure

1. Allocations to other provisions

2. Financial charges

3. Exchange losses

4. Doubtful claims on third parties

5. Others (to be specified)

B. TOTAL NON-ELIGIBLE EXPENDITURE

C. TOTAL EXPENDITURE

H.1 Allocation of own resources to the specific reserve

H.

account (1)
Profit/loss for verifying compliance with the no-profit
rule (G-H.1) (1)

(1) Not applicable to political foundations at European level

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ANNEX 2b

FOUNDATION

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Annex: Breakdown of the provisional operating budget

Expenditure

Revenue

Eligible expenditure

Budget

Actual

Budget

Actual

D.1 Dissolution of ‘Provision to cover eligible costs to be

incurred in the first quarter of N’ (1)

D.2 European Parliament grant
D.3 membership fees
3.1 from member parties
3.2 from individual members
D.4 Donations
4.1 above 500 EUR
4.2 below 500 EUR
D.5 Other own resources (to cover eligible expenditure) (to

be listed)

A.1: Personnel costs

1. Salaries

2. Contributions

3. Professional training

4. Staff missions expenses

5. Other personnel costs

A.2:

Infrastructure and operating costs

1. Rent, charges and maintenance costs

2. Costs relating to installation, operation and maintenance

of equipment

3. Depreciation of movable and immovable property

4. Stationery and office supplies

5. Postal and telecommunications charges

6. Printing, translation and reproduction costs

7. Other infrastructure costs

A.3: Administrative expenditure

1. Documentation costs (newspapers, press agencies, data-

bases)

2. Costs of studies and research

3. Legal costs

4. Accounting and audit costs

5. Support to affiliated organisations and subsidies to third

parties

6. Miscellaneous administrative costs

A.4: Meetings and representation costs

1. Costs of meetings of the political party

2. Participation in seminars and conferences

3. Representation costs

4. Costs of invitations

5. Other meeting-related costs

A.5:

Information and publication costs

1. Publication costs

2. Creation and operation of Internet sites

3. Publicity costs

4. Communications equipment (gadgets)

5. Seminar and exhibitions

6. Election campaigns (1)

7. Other information-related costs

A.6: expenditure relating to contributions in kind

A.7: Allocation to ‘Provision to cover eligible expendi-

ture to be incurred in the first quarter of N+1’ (1)

D.6 Contributions in kind

D.

REVENUE (to cover eligible expenditure)

E.1 Additional other own resources (to cover non-eligible

expenditure) (to be listed)

E.
F.
G.

REVENUE (to cover non-eligible expenditure)
TOTAL REVENUE
profit/loss (F-C)

A. TOTAL ELIGIBLE EXPENDITURE

B.1 Non-eligible expenditure

1. Allocations to other provisions

2. Financial charges

3. Exchange losses

4. Doubtful claims on third parties

5. Others (to be specified)

B. TOTAL NON-ELIGIBLE EXPENDITURE

C. TOTAL EXPENDITURE

H.1 Allocation of own resources to the specific reserve

H.

account (1)
Profit/loss for verifying compliance with the no-profit
rule (G-H.1) (1)

(1) Not applicable to political foundations at European level