Commission Regulation (EC) No 1754/2006 of 28 November 2006 laying down detailed rules for the granting of Community financial assistance to Community reference laboratories for feed and food and the animal health sector
Date: 2006-11-28
Institutions: European Commission
Subjects: EU aid, animal health, animal nutrition, financial aid, foodstuff, research body, veterinary legislation

L 331/8

EN

Official Journal of the European Union

29.11.2006

COMMISSION REGULATION (EC) No 1754/2006

of 28 November 2006

laying down detailed rules for the granting of Community financial assistance to Community
reference laboratories for feed and food and the animal health sector

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

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:

(1)

(2)

(3)

Community reference laboratories fulfil
the tasks and
obligations laid down in Community veterinary legis-
lation and in Regulation (EC) No 882/2004 of
the
European Parliament and of the Council of 29 April
2004 on official controls performed to ensure the veri-
fication of compliance with feed and food law, animal
health and animal welfare rules (2) in order to assist the
Community.

Pursuant
to Article 32(7) of Regulation (EC) No
882/2004, Community reference laboratories may be
granted
in
contribution
accordance with Article 28 of Decision 90/424/EEC.

a Community

financial

for

the

expenditure of

eligibility criteria

the
The
receiving financial
Community reference laboratories
assistance
of Decision
28
to Article
90/424/EEC and the procedures for the submission of
expenditure and the conduct of audits were set out in
Commission Regulation (EC) No 156/2004 (3).

pursuant

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

2006/53/EC (OJ L 29, 2.2.2006, p. 37).

(2) OJ L 165, 30.4.2004, p. 1. Corrected version in OJ L 191,

28.5.2004, p. 1.

(3) OJ L 27, 30.1.2004, p. 5.

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

Since a number of changes are to be made to Regulation
(EC) No 156/2004, that Regulation should be replaced in
the interest of clarity, while taking account of Regulation
(EC) No 882/2004.

These changes concern in particular the introduction of a
partnership agreement defining the respective roles and
responsibilities of each of the parties, and of a specific
agreement, an update of the provisions relating to VAT
and the updating of expenditure relating to missions and
workshops.

This partnership agreement must run for five years in
order
to enable an operational network of national
reference laboratories to be set up in new fields, new
methods
the
of
reference laboratories to be
performance of national
evaluated correctly.

developed

analysis

and

be

to

A sound financial management justifies the application of
this Regulation from the beginning of 2007. However,
the laboratories must be given the opportunity to modify
the estimated operating budget for 2007 in line with the
provisions of this Regulation.

For financial control purposes, Articles 9, 36 and 37 of
Council Regulation (EC) No 1290/2005 of 21 June 2005
on the financing of the common agricultural policy (4)
are applicable.

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

opinion

the

the

of

(5)

(6)

(7)

(8)

(9)

(10)

(4) OJ L 209, 11.8.2005, p. 1. Regulation as last amended by Regu-

lation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

29.11.2006

EN

Official Journal of the European Union

L 331/9

HAS ADOPTED THIS REGULATION:

CHAPTER I

GENERAL PROVISIONS

Article 1

Subject

financial

This Regulation lays down the detailed rules for the granting of
Community
of
assistance
Community reference laboratories (‘laboratories’), as provided
for in Article 28 of Decision 90/424/EEC and Article 32 of
Regulation (EC) No 882/2004, and for the organisation of
workshops.

operation

the

for

Article 2

Framework partnership agreement

The relationship between the Commission and the laboratory
shall be laid down in a partnership agreement. The partnership
agreement shall run for five years and be supported by a multi-
annual work programme.

Article 3

Planned activities and estimated budget

reference

The Community

shall, by 1
1.
September of each calendar year ‘n’, set out the Community
activities planned in the course of the calendar year ‘n + 1’,
and shall submit
to the Commission the estimated budget
concerning the expenditure on these activities.

laboratories

For the 2007 financial year, the estimated budget drawn up in
accordance with the provisions of Article 1 of Regulation (EC)
No 156/2004 shall be deemed to have been submitted in
accordance with this Regulation. The laboratories may, up
until 15 December 2006, introduce changes to this estimated
budget in accordance with the provisions of this Regulation.

The laboratories shall provide the estimated budget

2.
computerised form in accordance with Annex I.

in

Article 4

Specific agreement

Following the adoption by the Commission of the annual
1.
decision on the granting of
financial assistance, a specific
agreement shall be entered into between the parties. This
agreement shall in particular specify the amount of assistance
and the percentage of co-financing.

Signature of

2.
precondition for any payment.

the agreement by the parties shall be a

Article 5

Pre-financing

Following the signing of the specific agreement by the parties,
pre-financing amounting to 70 % of the total assistance for the
laboratory’s operation and the organisation of workshops may
be granted at the request of the beneficiary.

Article 6

Payment of the assistance

Provided that the approved work programmes are implemented
effectively and the beneficiary submits the reports referred to in
Articles 10 and 14 within the time-limits stipulated therein, the
balance or
the Community financial
assistance for the laboratory’s operation and the organisation
of workshops shall be paid out after the reports have been
approved.

the total amount of

Article 7

Supporting documents

The beneficiary shall, for a period of seven years, keep a
1.
certified copy of
the supporting documents relating to the
operation receiving the Community financial assistance, parti-
cularly invoices,
salary statements, attendance records, and
documents relating to the shipment of samples and to missions.

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

The supporting documents,

3.
the costs
mentioned in the application for reimbursement, shall be sent
to the Commission on request.

testifying to all

Article 8

Checks

For financial control purposes, Articles 9, 36 and 37 of Regu-
lation (EC) No 1290/2005 shall be applicable.

CHAPTER II

OPERATION OF THE LABORATORIES

Article 9

Eligibility

Expenditure

relating to staff,

capital
1.
equipment,
for
comparative tests, missions and overheads shall be eligible
under the laboratories’ operation.

subcontracting,

shipment of

consumables,

samples

the

L 331/10

EN

Official Journal of the European Union

29.11.2006

The expenditure referred to in paragraph 1 shall be
2.
eligible within the limits fixed by the Commission's annual
decision on the granting of
financial assistance, and in
accordance with the eligibility rules set out in Annex II.

Any modification of an item which exceeds 10 % of its
the
the written prior

consent of

require

shall

3.
amount
Commission.

Article 10

Submission of reports on the operation of the laboratories

1.
The financial report submitted in accordance with Annex
III and the technical report on the operation of the laboratories,
certified by the director, shall be sent no later than 31 March of
the year following the end of the period for which the financial
assistance was granted, with the postmark as proof of the date
of posting.

2. When the time-limit set out
in paragraph 1 is not
respected, the financial assistance shall be reduced by 25 % on
1 April, 50 % on 1 May, 75 % on 1 June and 100 % on 1 July.

CHAPTER III

ORGANISATION OF WORKSHOPS

Article 13

Eligibility

1.
Expenditure relating to travel costs and daily allowances
for a maximum of 32 participants in workshops, to which at
least one per Member State has been invited, shall be eligible
under the organisation of workshops.

2.
The expenditure referred to in paragraph 1 shall be
eligible within the limits fixed by the Commission’s annual
decision on the granting of
financial assistance, and in
accordance with the eligibility rules set out in section 3F of
Annex VII
the
European Communities as
laid down in Regulation (EEC,
Euratom, ECSC) No 259/68 of the Council (1).

to the Staff Regulations of officials of

Derogations from paragraphs 1 and 2 may be granted in
to the Commission’s annual

3.
duly justified cases pursuant
decision on the granting of financial assistance.

Article 14

Submission of the financial report on the workshops

The financial

report on the workshops submitted in
1.
accordance with Annex IV and the technical report on the
operation of the laboratories, certified by the director, shall be
sent no later than two months after the workshop was held.

Article 11

Conversion rate for applications in national currency

requests for pre-financing or

The conversion rate for
the
payment of balances in national currency submitted during
month ‘n’ shall be that applying on the first of the month ‘n’,
as published in the C series of the Official Journal of the European
Union, or on the preceding day for which a rate is quoted.

in paragraph 1 is not
2. When the time-limit set out
the financial assistance shall be reduced by 25 %
respected,
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 12

Value-added tax

Non-recoverable VAT paid by the beneficiary shall be regarded
as eligible expenditure provided that, at the time the specific
agreement referred to in Article 4 is signed, the beneficiary
submits an attestation from the Finance Ministry of
the
Member State or from an equivalent authority certifying that
it is not liable or is partially liable, and that the laboratory’s area
of activity is not subject to this tax.

Article 15

Conversion rate for applications in national currency

in national

requests for pre-financing or

the
The conversion rate for
currency shall be that
payment of balances
the month in which the
applying on the first day of
workshop was held, as published in the C series of
the
Official Journal of the European Union, or on the preceding day
for which a rate is quoted.

(1) OJ L 56, 4.3.1968, p. 1.

29.11.2006

EN

Official Journal of the European Union

L 331/11

CHAPTER IV

Article 17

TRANSITIONAL AND FINAL PROVISIONS

Entry into force and applicability

Article 16

Repeal

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

Regulation (EC) No 156/2004 is hereby repealed.

It shall apply from 1 January 2007.

References to the repealed Regulation shall be construed as
being made to this Regulation.

However, the second paragraph of Article 3(1) shall apply as
from the date of entry into force of this Regulation.

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

Done at Brussels, 28 November 2006.

For the Commission

Markos KYPRIANOU
Member of the Commission

L 331/12

EN

Official Journal of the European Union

29.11.2006

ANNEX I

(see Article 3(2))

ESTIMATED BUDGET FOR THE LABORATORY’S EXPENDITURE IN RESPECT OF COMMUNITY
ACTIVITIES

FROM 1 JANUARY TO 31 DECEMBER …

Name and address of the Community reference laboratory:

Bank account to which the grant should be transferred:

Important: All costs must be expressed in national currency.

1. STAFF

Category (1)

Status (2)

Gross monthly salary (3)

Time spent on project
(number of days) (4)

Total eligible costs

2. SUBCONTRACTING

Description

Cost excluding VAT

VAT

Total cost

Percentage of the laboratory's overall budget: …

Percentage of the laboratory’s overall budget: …

3. CAPITAL EQUIPMENT

Description

Cost/value
excl. VAT

VAT

Total cost/
value

Date of
purchase or
rental

Date of
delivery

% Use for
project

Annual
depreciation
cost

2.1. Equipment to be

acquired during
the period in
question

2.2. Equipment

acquired before
the period in
question

4. CONSUMABLES

Percentage of the laboratory's overall budget: …

Description by type (5)

Cost excluding VAT

VAT

Total cost

Percentage of the laboratory’s overall budget: …

(1) To be specified for each person assigned to the project: senior scientist, junior scientist, technician, etc.
(2) Public official, contract staff, etc. For contract staff, state the dates on which the contract starts and ends.
(3) Actual gross monthly salary (do not use pay scales), including social and other charges appearing on the salary statement.
(4) Calculated on the reference basis of 220 days/year.
(5) Examples: reagents, test animals, small laboratory supplies, etc.

29.11.2006

EN

Official Journal of the European Union

L 331/13

5. COMPARATIVE TESTS

Description

Cost excluding VAT

VAT

Total cost

6. MISSIONS

Description

Travel cost

Hotel

Subsistence

Total

7. OVERHEADS

Total expenditure (total items 1 to 6):

Overheads: 7 %

Total operating expenditure:

8. WORKSHOPS

Participants' travel expenses:

Participants' daily allowances:

Total expenditure for workshop:

Cost

L 331/14

EN

Official Journal of the European Union

29.11.2006

ANNEX II

(see Article 9(2))

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

1. S t a f f

Staff costs (whatever the staff’s status) are limited to actual wage costs (remuneration, wages, social charges and
retirement pension costs) for staff specifically allocated entirely or in part to the Community tasks, as set out in
the approved work programme.

All staff working time devoted to Community tasks must be recorded and certified on a basis of minimum of 220
days/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. S u b c o n t r a c t i n g

Reimbursement is to be based on actual costs incurred during the period in question. The beneficiary must also
indicate the percentage of the laboratory’s total subcontracting budget accounted for by the different items.

3. C a p i t a l e q u i p m e n t

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

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

C = cost of equipment

D = percentage use of equipment on the project.

4. C o n s u m a b l e s

Reimbursement is to be based on actual costs 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 6 and secretarial services is
considered to be covered by ‘overheads’.

5. S h i p m e n t o f s a m p l e s f o r c o m p a r a t i v e t e s t s

Reimbursement is to be based on actual costs incurred in shipping samples for comparative tests.

6. M i s s i o n s

Travel and subsistence costs incurred by the staff of the laboratories for missions mentioned in the approved work
programme are to be reimbursed in accordance with the provisions of Article 13(2) of this Regulation.

7. O v e r h e a d s

A flat-rate contribution of 7 % of actual reimbursable costs, calculated on the basis of all the direct costs listed above
(items 1 to 6), is to be made automatically.

29.11.2006

EN

Official Journal of the European Union

L 331/15

ANNEX III

CERTIFIED FINANCIAL REPORT

(see Article 10(1))

From …/…/… to …/…/…

Conversion rate used: (EUR 1 = …)

Reference number of the decision:

Name and address of beneficiary:

Ceiling on annual financial assistance from the Community:

Category of costs

Amount for the period
(national currency)

1. Staff

2. Subcontracting

3. Capital equipment

4. Consumables

5. Comparative tests

6. Missions

7. Overheads 7 %

Certification by the beneficiary

We certify that:

Subtotal

Total

— the above costs were incurred in connection with the tasks defined in the Decision and were essential to the sound

performance of those tasks,

— this expenditure was actually incurred, accurately accounted for and eligible under the provisions of Regulation (EC)

No 1754/2006,

— all supporting documents relating to these costs are available for inspection,

— we are not deriving any profit from the subsidy granted by the Commission.

Date:

Name of technical director:

Signature:

Date:

Finance officer:

Signature:

L 331/16

EN

Official Journal of the European Union

29.11.2006

1. STAFF

BREAKDOWN BY CATEGORY

(national currency)

Category

Status

Gross monthly salary

Time spent on project
(number of days)

Total eligible costs

2. SUBCONTRACTING

Description

Supplier

Cost excluding VAT

VAT

Total cost

Percentage of the laboratory’s overall budget: …

Percentage of the laboratory’s overall budget: …

3. CAPITAL EQUIPMENT

Description

Cost/value
excl: VAT

VAT

Total cost/
value

Date of
purchase or
rental

Date of
delivery

% Use for
project

Annual
depreciation
cost

2.1. Equipment to be

acquired during
the period in
question

2.2. Equipment

acquired before
the period in
question

4. CONSUMABLES

Description (details of
each expenditure item (1))

Percentage of the laboratory’s overall budget: …

Supplier

Cost excluding VAT

VAT

Total cost

5. COMPARATIVE TESTS

Description

Supplier

Cost excluding VAT

VAT

Total cost

Percentage of the laboratory’s overall budget: …

(1) Each item should be shown on a separate line.

29.11.2006

EN

Official Journal of the European Union

L 331/17

6. MISSIONS

Description

Travel cost

Hotel

Subsistence

Total

7. OVERHEADS

8. TOTAL

Total expenditure (total items 1 to 6):

Overheads: 7 %

Total operating expenditure

L 331/18

EN

Official Journal of the European Union

29.11.2006

ANNEX IV

FINANCIAL REPORT CONCERNING THE WORKSHOPS

(see Article 14(1))

Workshop on ...........................
Date: …/…/200…
Start: …: …
End: …: …

Reference number of the decision:

Name and address of beneficiary:

Maximum financial assistance:
Conversion rate used: (EUR 1 = …)

Participants

Travel

Allowances

Name

Rail, air or car

In national
currency

Converted
into EUR

Number of
days

Daily
allowance

Total in EUR

Total travel +
allowances

Total

Certification by the beneficiary

We certify that:
— this expenditure was actually incurred, accurately accounted for and eligible under the provisions of Regulation (EC)

No 1754/2006,

— all supporting documents relating to these costs are available for inspection,
— we are not deriving any profit from the subsidy granted by the Commission.

Date:

Name of technical director:

Signature:

Date:

Finance officer:

Signature: