2008/22/EC: Commission Decision of 19 December 2007 laying down rules for the implementation of Decision No 573/2007/EC of the European Parliament and of the Council establishing the European Refugee Fund for the period 2008 to 2013 as part of the General programme Solidarity and Management of Migration Flows as regards Member States’ management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co-financed by the Fund (notified under document number C(2007) 6396)
Date: 2007-12-19
Institutions: European Commission
Subjects: EU Member State, EU programme, admission of aliens, aid to refugees, co-financing, eligibility criteria, fund (EU), integration of migrants, project management, refugee

10.1.2008

EN

Official Journal of the European Union

L 7/1

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory)

II

DECISIONS

COMMISSION

COMMISSION DECISION

of 19 December 2007

laying down rules for the implementation of Decision No 573/2007/EC of the European Parliament
and of the Council establishing the European Refugee Fund for the period 2008 to 2013 as part of
the General programme ‘Solidarity and Management of Migration Flows’ as regards Member States’
management and control systems, the rules for administrative and financial management and the
eligibility of expenditure on projects co-financed by the Fund

(notified under document number C(2007) 6396)

(Only the Bulgarian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian,
Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic)

(2008/22/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Decision No 573/2007/EC of the European
Parliament and of the Council of 23 May 2007 establishing the
European Refugee Fund for the period 2008 to 2013 as part of
the General
and Management
Council Decision
of Migration
2004/904/EC (1), and in particular Articles 23, 31(5), 33(6)
and 35(4) thereof,

‘Solidarity
repealing

programme
Flows’

and

Whereas:

(1)

(2)

(3)

It is necessary to lay down the conditions under which
Member States should implement the action under the
Fund, in particular to identify under which circumstances
implement projects
the
directly. Further provisions should also be laid down
for delegated authorities.

authority may

responsible

It is necessary to identify a list of procedures and/or
practical arrangements
the different designated
that
authorities should lay down and follow for implemen-
tation of the Fund.

It is necessary to lay down the obligations which the
responsible authorities should have with regard to final
in the phase leading to selection and
beneficiaries

(1) OJ L 144, 6.6.2007, p. 1.

(4)

(5)

(6)

approval of the projects to be funded and with regard
to the aspects which should be covered by the verifi-
cations of the expenditure declared by the final bene-
ficiary and/or by the partners in the project,
including
administrative verifications of the applications for reim-
individual
bursement and on-the-spot verifications of
projects.

In order
to ensure that expenditure under annual
programmes can be properly audited, it is necessary to
set out the criteria with which audit trails should comply
in order to be considered adequate.

the responsibility of

The audits of projects and of systems are carried out
under
the audit authority. To
ensure that the audits offer adequate scope and effec-
tiveness, and are carried out
in accordance with the
same standards in all Member States, it is necessary to
set out the conditions which the audits should fulfil,
including the basis for sampling.

programme,

The Member States must submit to the Commission,
a
their multiannual
together with
description of their management and control systems.
Since this document is one of the principal bases on
which the Commission relies,
in the context of shared
management of the Community budget, to determine
whether the financial assistance concerned is used by
the Member States in accordance with the applicable
rules and principles for protecting the Community’s
financial interests, it is necessary to set out in detail the
information that this document should contain.

L 7/2

EN

Official Journal of the European Union

10.1.2008

(7)

(8)

(9)

(10)

(11)

to harmonise standards

for programming,
In order
following up the implementation of the Fund, auditing
and certifying expenditure, it is necessary to clearly define
the contents of the multiannual programme, the annual
the
programme,
applications for payments as well as the audit strategy,
the annual audit report, the declaration of validity and
the certification of expenditure.

the progress report,

the final report,

Since Member States are required to report and monitor
sums wrongly paid in
irregularities and to recover
connection with the financing from the Fund,
is
necessary to define requirements for the data sent to
the Commission.

it

Experience has shown that citizens of
the European
Union are insufficiently aware of the role played by the
is
Community in funding programmes.
therefore
the information and
appropriate to define in detail
publicity measures necessary to bridge this communi-
cation and information gap.

It

to guarantee that

In order
information on possible
is disseminated widely to all
funding opportunities
interested parties and for the sake of transparency, the
minimum measures needed to inform potential
final
beneficiaries about
the financing opportunities offered
jointly by the Community and the Member States
through the Fund should be set out.
to
enhance transparency about use of the Fund, the list of
final beneficiaries,
the projects and the
amount of public funding allocated to projects should
be published.

the names of

In order

In the light of Directive 95/46/EC of
the European
Parliament and of the Council of 24 October 1995 on
individuals with regard to the
the protection of
processing of personal data and on the free movement
of such data (1) and Regulation (EC) No 45/2001 of the
European Parliament and of the Council of 18 December
2000 on the protection of individuals with regard to the
processing of personal data by the Community insti-
tutions and bodies and on the free movement of such
data (2),
in relation to the
information and publicity measures and audit work
the Commission and the
under
unauthorised
Member

this Decision,
States

is necessary to provide,

prevent

should

that

any

it

disclosure of or access to personal data, and to specify
the purpose for which the Commission and the Member
States may process such data.

(12) Use of electronic means to exchange information and
financial data between the Member States and the
Commission leads to simplification, increased efficiency,
transparency and time savings. In order to capitalise fully
on these advantages while preserving the security of
exchanges, a common computer system may be estab-
lished by the Commission.

(13)

(14)

(15)

(16)

To ensure efficient implementation of the Fund in the
in accordance with the principles of
Member States,
sound financial management, a series of common rules
should be adopted on the eligibility of expenditure from
the Fund. In order to reduce the administrative burden
on final beneficiaries and designated authorities, flat rates
should be eligible under certain
for
conditions.

indirect costs

In accordance with Article 3 of the Protocol on the
position of the United Kingdom and Ireland, annexed
to the Treaty on European Union and to the Treaty
establishing the European Community,
the United
Kingdom is bound by the basic act and, as a conse-
quence, by this Decision.

In accordance with Article 3 of the Protocol on the
position of the United Kingdom and Ireland, annexed
to the Treaty on European Union and to the Treaty
establishing the European Community, Ireland is bound
by the basic act and, as a consequence, by this Decision.

In accordance with Article 2 of the Protocol on the
annexed to the Treaty on
position of Denmark,
European Union and to the Treaty establishing the
European Community, Denmark is not bound by this
Decision nor subject to the application thereof.

(17)

The measures provided for
accordance with the opinion of
Committee of the Fund,

in this Decision are in
the Management

HAS ADOPTED THIS DECISION:

(1) OJ L 281, 23.11.1995, p. 31. Directive as amended by Regulation

(EC) No 1882/2003 (OJ L 284, 31.10.2003, p. 1).

(2) OJ L 8, 12.1.2001, p. 1.

10.1.2008

EN

Official Journal of the European Union

L 7/3

TABLE OF CONTENTS

Part I

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1

Subject and definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 1

Subject matter

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 2

Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II

Provisions common to the four funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1

Designated authorities

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 3

Common authorities

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 4

Delegated authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 5

Outsourcing of tasks

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2

Management and control systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 6

Manual of procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 7

Implementation of the Fund by the responsible authority . . . . . . . . . . . . . . . . . . . . .

Article 8

Conditions under which the responsible authority acts as executing body

. . . . . . . . . .

Article 9

Selection and award procedure when the responsible authority acts as awarding body . .

Article 10

Grant agreements with final beneficiaries when the responsible authority acts as awarding
body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 11

Implementation contracts

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 12

Determination of the final Community contribution . . . . . . . . . . . . . . . . . . . . . . . . .

Article 13

Technical assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 14

Technical assistance expenditure in the case of a common authority . . . . . . . . . . . . . .

Article 15

Verifications by the responsible authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 16

Audit trail

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 17

Audits of systems and audits of projects

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 18

Verifications by the certifying authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 3

Information to be provided regarding use of the Fund . . . . . . . . . . . . . . . . . . . . . . .

Article 19

Principle of proportionality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 20

Description of management and control systems . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 21

Revision of the description of management and control systems

. . . . . . . . . . . . . . . .

Article 22

Programming documents

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 23

Revision of financial breakdown in annual programmes

. . . . . . . . . . . . . . . . . . . . . .

Article 24

Progress and final reports on implementation of annual programmes

. . . . . . . . . . . . .

Article 25

Documents established by the audit authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 26

Documents established by the certifying authority . . . . . . . . . . . . . . . . . . . . . . . . . .

5

5

5

5

6

6

6

6

6

7

7

7

7

8

8

9

9

9

9

9

10

10

11

11

11

12

12

12

12

12

13

13

L 7/4

EN

Official Journal of the European Union

10.1.2008

Chapter 4

Reporting irregularities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 27

Initial reporting — derogations

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 28

Reporting of follow-up — non-recovery

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 29

Contacts with Member States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 30

Use of information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 5

Information and publicity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 31

Information for potential final beneficiaries

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 32

Information for final beneficiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 33

Responsibilities of the responsible authority relating to information and publicity for the
general public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 34

Responsibilities of final beneficiaries relating to information and publicity for the general
public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 35

Technical characteristics of information and publicity for the operation . . . . . . . . . . . .

Chapter 6

Personal data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 36

Protection of personal data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 7

Electronic exchange of documents

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 37

Electronic exchange of documents

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 38

Computer system for the exchange of documents

. . . . . . . . . . . . . . . . . . . . . . . . . .

Part III

Provisions specific to the european refugee fund . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 1

Eligibility rules

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 39

Eligibility rules

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2

Management and control systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 40

Emergency measures

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 41

Fixed amount for resettled persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 42

Implementation of annual programmes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IV

Final provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 43

Addressees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

13

14

14

14

15

15

15

15

15

15

16

16

16

16

16

16

16

16

16

16

17

17

17

17

ANNEXES

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

10.1.2008

EN

Official Journal of the European Union

L 7/5

PART I

INTRODUCTION

CHAPTER 1

Subject and definitions

Article 1

Subject matter

2007/435/EC of
the General
programme ‘Solidarity and Management of Migration Flows’,

the Council (4) as part of

— ‘responsible authority’: the body designated by a Member

State under Article 25(1)(a) of the basic act,

This Decision lays down rules for implementation of the

1.
Fund as regards:

— ‘certifying authority’: the body designated by a Member State

under Article 25(1)(b) of the basic act,

(a) designated authorities;

(b) management and control systems;

— ‘audit authority’: the body designated by a Member State

under Article 25(1)(c) of the basic act,

(c)

information to be provided by the Member States to the
Commission regarding use of the Fund;

— ‘delegated authority’: the body designated by a Member State

under Article 25(1)(d) of the basic act,

(d) reporting of irregularities;

(e)

information and publicity;

(f) personal data;

(g) electronic exchange of documents.

2.
The provisions set out below shall apply without prejudice
to Council Regulation (Euratom, EC) No 2185/96 of 11
November 1996 concerning on-the-spot checks and inspections
carried out by the Commission in order to protect the European
Communities’ financial interests against fraud and other irregu-
larities (1).

Article 2

Definitions

For the purposes of this Decision the following definitions shall
apply:

— ‘basic act’: Decision No 573/2007/EC,

— ‘designated authorities’: all the authorities designated by a

Member State under Article 25 of the basic act,

— ‘action’: action under the Fund, as defined in Articles 3 and

5 of the basic act,

— ‘project’: specific, practical means deployed to implement all
or part of an action by the final beneficiaries of grants,

— ‘final beneficiary’:

the legal entity responsible for imple-
menting projects such as NGOs, federal, national, regional
or local authorities, other non-profit organisations, private
or public-law companies or international organisations,

— ‘partner in the project’: any legal entity which implements a
project in cooperation with a final beneficiary by providing
the
the project with resources and by receiving part of
Community contribution through the final beneficiary,

— ‘Fund’: the European Refugee Fund, as established by the

basic act,

— ‘strategic guidelines’: the framework for intervention by the
Fund, as adopted by Commission Decision 2007/815/EC (5),

Fund,

the European Refugee Fund,

— ‘four Funds’:
the External
the European Return Fund and the
Borders
European Fund for
third-country
nationals, as established by Decision No 573/2007/EC,
the European Parliament
Decision No 574/2007/EC of
and the Council (2), Decision No 575/2007/EC of
the
European Parliament and the Council (3), and Decision

Integration of

the

— ‘priority’: set of actions defined as a priority in the strategic

guidelines,

— ‘specific priority’: set of actions defined as a specific priority
in the strategic guidelines, allowing co-financing at a higher
rate, in accordance with Article 14(4) of the basic act,

(1) OJ L 292, 15.11.1996, p. 2.
(2) OJ L 144, 6.6.2007, p. 22.
(3) OJ L 144, 6.6.2007, p. 45.

(4) OJ L 168, 28.6.2007, p. 18.
(5) OJ L 326, 12.12.2007, p. 29.

L 7/6

EN

Official Journal of the European Union

10.1.2008

finding’:

— ‘primary administrative or

judicial

first written
assessment by a competent authority, either administrative
or judicial, concluding on the basis of specific facts that an
irregularity has been committed, without prejudice to the
possibility that this conclusion may subsequently have to
be revised or withdrawn as a result of developments in
the course of the administrative or judicial procedure,

The scope of

the tasks delegated by the responsible
2.
authority to the delegated authority and the detailed procedures
for implementation of the delegated tasks shall be formally
recorded in writing.

The act of delegation shall mention at least:

— ‘irregularity’: any infringement of a provision of Community
law resulting from an act or omission by an economic
operator which has, or would have, the effect of prejudicing
the general budget of the European Union by charging an
unjustified item of expenditure to the general budget,

(a)

the references of the relevant Community legislation;

(b) the task entrusted to the delegated authority;

— ‘suspected fraud’: an irregularity giving rise to the initiation
of administrative or judicial proceedings at national level in
order to establish the presence of intentional behaviour, in
particular fraud, as referred to in Article 1(1)(a) of
the
Convention drawn up on the basis of Article K.3 of the
Treaty on European Union, on the protection of
the
European Communities’ financial interests (1),

(c)

the rights and duties of the delegated authority and the
responsibilities it assumes;

(d) the obligation for the delegated authority to put in place
and to maintain an organisational
and a
management and control system adapted to performance
of its duties;

structure

— ‘bankruptcy’:

insolvency proceedings, as defined in Article

2(a) of Council Regulation (EC) No 1346/2000 (2),

(e)

the assurance to be provided concerning sound financial
management
the
legality
delegated tasks.

and regularity of

and the

— ‘grant agreement’: an agreement or an equivalent form of
instrument on the basis of which Member States
legal
provide grants to the final beneficiary for the purpose of
implementing the project under the Fund.

PART II

PROVISIONS COMMON TO THE FOUR FUNDS

CHAPTER 1

Designated authorities

Article 3

Common authorities

3.
The handling of communication with the Commission
referred to in Article 25(1)(a) of the basic act shall not be
delegated. The delegated authority shall communicate with the
Commission via the responsible authority.

4.
If the delegated authority is not a public administration or
a body governed by the private law of the Member State which
has a public-service mission, the responsible authority may not
delegate to that authority any executive powers which involve a
large measure of discretion implying political choices.

Member States may designate the same responsible authority,
audit authority or certifying authority for two or more of the
four Funds.

Delegation of tasks to the delegated authorities shall not
the responsible authority, which shall
the liability of

5.
affect
remain answerable for the tasks it has delegated.

Article 4

Delegated authority

1.
Any delegation of tasks shall comply with the principle of
sound financial management, which requires effective and
efficient
internal control, and shall ensure compliance with
the principle of non-discrimination and the visibility of
Community funding. No implementing tasks delegated may
give rise to conflicts of interest.

(1) OJ C 316, 27.11.1995, p. 49.
(2) OJ L 160, 30.6.2000, p. 1. Regulation as last amended by Regu-

lation (EC) No 681/2007 (OJ L 159, 20.6.2007, p. 1).

6. Where the responsible authority has delegated tasks to the
delegated authority, all provisions of this Decision relating to
the responsible authority shall apply mutatis mutandis to the
delegated authority.

Article 5

Outsourcing of tasks

Designated authorities may outsource some of their tasks but
they shall
the outsourced tasks in
accordance with the responsibilities defined in Articles 27, 29
and 30 of the basic act.

remain answerable for

10.1.2008

EN

Official Journal of the European Union

L 7/7

CHAPTER 2

Management and control systems

Article 6

Manual of procedures

In accordance with Article 31(2) of the basic act and having
regard to the principle of proportionality, Member States shall
establish a manual
and practical
arrangements regarding:

setting out procedures

(a)

functioning of the designated authorities;

(b) arrangements ensuring appropriate separation of functions;

(c) where appropriate, monitoring of delegated authorities and

other outsourced tasks;

Neither the responsible authority nor any delegated authority
may apply in response to these calls for proposals.

including continuation of multiannual
In duly justified cases,
projects in accordance with Article 14(6) of
the basic act
which were selected after a previous call for proposals or in
emergency situations, grants may be awarded without a call for
proposals.

The responsible authority acts as executing body in cases
3.
where it decides to implement the projects directly because the
characteristics of the projects leave no other choice for imple-
mentation, such as de jure monopoly situations or security
reasons. In these cases, the rules concerning the final beneficiary
shall apply mutatis mutandis to the responsible authority.

(d) establishment of multiannual and annual programmes;

Article 8

(e)

establishment of audit strategy and annual audit plans;

(f)

selection of projects, award of grants and monitoring and
financial management of the projects;

(g) management of
recoveries;

irregularities,

financial corrections and

(h) preparation and implementation of audit missions;

(i)

preparation of audit reports and declarations;

(j)

certification of expenditure;

(k)

evaluation of the programme;

(l)

reporting to the Commission;

(m) audit trail.

Article 7

Implementation of the Fund by the responsible authority

For implementation of the Fund, the responsible authority

1.
may act as awarding body and/or as executing body.

2.
The responsible authority acts as awarding body in cases
where it implements the projects, as a general rule, on the basis
of annual open calls for proposals.

Conditions under which the responsible authority acts as
executing body

1.
The reasons which led the responsible authority to act as
executing body for implementation of projects shall be iden-
tified and communicated to the Commission within the
framework of the annual programme concerned.

implementing

2. When
responsible
the
authority shall ensure the principle of value for money and
prevent conflicts of interest.

projects,

the

The responsible authority may implement

3.
the projects
identified in accordance with Article 7(3) directly and/or in
association with any national authority competent on account
of its technical expertise, its high degree of specialisation or its
administrative powers. The main national authorities involved in
implementation shall
annual
programme concerned.

identified in the

also be

The administrative decision to co-finance a project under
4.
the Fund shall contain the information necessary to monitor the
co-financed products and services and to check the expenditure
incurred. All
laid down for a grant
agreement in Article 10(2) shall be specified in an equivalent
form of legal instrument.

relevant provisions

final

the annual
report on implementation of
The
5.
programme shall
include information on the procedures and
practices applied to ensure adequate separation of functions,
effective control and satisfactory protection of the European
Communities’ financial interests and shall provide explanations
on how conflicts of interest have been avoided.

L 7/8

EN

Official Journal of the European Union

10.1.2008

expected to be
6. When the
executing body on a regular basis for projects co-financed by
the Fund:

authority is

responsible

(a)

the audit authority shall not be part of the same body as the
responsible authority, except when its audit independence is
guaranteed and it also reports to another body outside the
body of which it and the responsible authority form part;

(b) the tasks of the responsible authority, as defined in Article
shall not be affected when the

27 of
responsible authority also implements projects directly.

the basic act,

7. When a delegated authority is expected to be executing
body for projects co-financed by the Fund,
this delegated
authority may not be the sole final beneficiary of the appro-
priations which it was delegated to manage.

Article 9

Selection and award procedure when the responsible
authority acts as awarding body

1.
The calls for proposals defined in Article 7(2) shall be
published in a way that ensures maximum publicity among
potential beneficiaries. Any change to the content of the calls
for proposals shall also be published under the same conditions.

The calls for proposals shall specify:

(a)

the objectives;

The

responsible authority shall

that projects
3.
awarded grants have been subject to a formal, technical and
budgetary analysis and qualitative assessment applying the
criteria laid down in the call for proposals. The reasons for
rejection of the other projects shall be recorded.

ensure

4. Member States shall determine who shall have the power
to award projects and shall ensure that conflicts of interest are
avoided in all cases and, in particular, when the applicants are
national bodies.

The award decision shall indicate at least the name of the
5.
final beneficiary and/or of
the
essential details of the project and its operational objectives,
the maximum amount of co-financing from the Fund and the
maximum rate of co-financing of the total eligible costs.

the partners in the project,

6. Written information shall be sent to each applicant on the
results of the selection process containing an explanation of the
legislation, the
selection decisions. If provided for in national
relevant review procedure shall be mentioned.

Article 10

Grant agreements with final beneficiaries when the
responsible authority acts as awarding body

The responsible authority shall lay down detailed project

1.
management procedures covering, inter alia:

(b) the selection criteria, which shall comply with Article 14(5)
of the basic act, and the relevant supporting documents;

(a) signature of grant agreements with selected final benefi-

ciaries;

(c)

the arrangements for Community and, if applicable, national
financing;

(d) the

arrangements

and final date

for

submission of

proposals.

For the purposes of selection of projects and award of
2.
grants,
the responsible authority shall ensure that potential
beneficiaries are informed of the following specific conditions
concerning the projects to be implemented:

(b) follow-up of agreements and any amendment thereto by
establishing a system for administrative monitoring of
issuing and moni-
projects (exchange of correspondence,
toring amendments
receipt and
processing of reports, etc.).

and reminder

letters,

2.

The grant agreements shall lay down, inter alia:

(a)

the maximum amount of the grant;

(a)

the eligibility rules for the expenditure;

(b) the time-limit for implementation; and

(b) the maximum percentage of the Community contribution in
accordance with Article 14(4) or Article 21(3) of the basic
act;

(c)

the financial and other information to be kept and commu-
nicated.

(c) a detailed description and timetable of

the project

supported;

Before the award decision is taken the responsible authority
shall satisfy itself that the final beneficiary and/or the partners
in the project have the capacity to fulfil these conditions.

(d)

if applicable, the part of the tasks and related costs that the
final beneficiary intends to subcontract to third parties;

10.1.2008

EN

Official Journal of the European Union

L 7/9

(e)

the
the agreed forward budget and financing plan for
project, including the fixed percentage of indirect costs as
defined in Annex 11 regarding the rules on eligibility of
expenditure;

(f)

the timetable and provisions for implementation of
the
agreement (reporting obligations, amendments and termi-
nation);

(g) the operational objectives of the project and the indicators

to be used;

(h) the definition of eligible costs;

(i)

the conditions relating to payment of the grant and book-
keeping requirements;

(j)

the conditions relating to audit trail;

(k) the relevant provisions relating to data protection;

(l)

the relevant provisions relating to publicity.

If appropriate, the final beneficiaries shall ensure that all
3.
partners in the project are subject to the same obligations as
them. The partners shall engage their responsibility through the
final beneficiary which remains answerable,
in last resort, for
the respect of
the contractual conditions by itself and all
partners in the project.

Article 12

Determination of the final Community contribution

For calculation of the final payment to the final beneficiary, the
total Community contribution to each project shall be the
lowest of the following three amounts:

(a)

the maximum amount stated in the grant agreement;

(b) the maximum co-financing resulting from multiplication of
the total eligible costs of
the project concerned by the
percentage laid down in Article 14(4) and Article 21(3) of
the basic act (i.e. 50 %, 75 % or 80 %); and

(c)

the amount resulting from application of the principle of
non-profit, as defined in point I.3.3 of Annex 11.

Article 13

Technical assistance

1.
Technical assistance at the initiative of the Commission, as
defined in Article 15 of the basic act, may be financed up to
100 % by the Fund.

2.
Technical assistance at the initiative of the Member States,
as defined in Article 16 of the basic act, may be financed up to
100 % by the Fund.

3.
Technical assistance at the initiative of the Commission or
the Member States may take the form of procurement contracts,
expert fees and/or any administrative expenditure subject to the
eligibility rules defined in Part III, Chapter 1.

the
The final beneficiaries
and expenditure
accounting documents
incurred by the partners in relation to the project concerned.

shall keep certified copies of
justifying income

Article 14

Technical assistance expenditure in the case of a common
authority

The grant agreements shall provide expressly for

4.
the
to exercise their
Commission and the Court of Auditors
powers of control, based on documents and on the premises,
over all final beneficiaries, partners in the project and subcon-
tractors.

Article 11

Implementation contracts

Without prejudice to the applicable Community and national
public procurement rules, the grant agreements shall lay down
that, when implementing the projects, the final beneficiaries
and/or the partners in the project shall award the procurement
contract, following a tendering procedure, to the tender offering
best value for money and that care be taken to avoid any
conflict of interest. However, without prejudice to the applicable
Community and national public procurement rules, contracts
with a value of less than EUR 5 000 may be awarded on the
basis of a single offer without a call for tender.

1. When one or more designated authorities are common to
two or more of the four Funds, the appropriations for the
technical
annual
programmes concerned may be merged, partly or entirely.

expenditure on each of

assistance

the

The expenditure on technical assistance shall be allocated
2.
between the Funds concerned, preferably on the basis of simple
and representative apportionment formulae. Application of the
lead to any increase in the maximum
formulae shall not
amount of
technical assistance expenditure on each annual
programme concerned.

Article 15

Verifications by the responsible authority

The verifications to be carried out by, or under the
1.
responsibility of,
authority under Article
responsible
27(1)(g) of the basic act shall cover administrative, financial,
technical and physical aspects of projects, as appropriate.

the

L 7/10

EN

Official Journal of the European Union

10.1.2008

rules,

in particular

The verifications shall ensure that the expenditure declared is
real and justified for the purpose of the project, that the projects
granted have been delivered in accordance with the grant
agreements, that the Community contribution complies with
financing structure
the
defined in Article 14 of the basic act, that the applications
for reimbursement by the final beneficiary are correct and
that
the projects and expenditure comply with Community
and national rules, and avoid double-financing of expenditure
with other Community or national schemes and with other
programming periods.

regarding the

Article 16

Audit trail

1.
For the purposes of Article 27(1)(k) of the basic act, an
audit trail shall be considered adequate if it complies with the
following criteria:

(a)

it permits reconciliation of the amounts certified to the
Commission with the detailed accounting records and
supporting documents held by the certifying authority,
responsible authority, delegated authorities and final bene-
ficiaries on projects co-financed under the Fund;

Moreover, the verifications shall include:

(a) administrative and financial verifications of each application

for reimbursement sent by the final beneficiaries;

(b) it permits verification of payment of the public contribution
to the final beneficiary, of allocation and transfer of the
Community funding granted under the Fund and of the
sources of co-financing of the project;

(b) verifications, at

least on a representative sample of

the
supporting documents covering all headings of the budget
annexed to the grant agreement, of the relevance, accuracy
and eligibility of the expenses, income and costs covered by
assigned income declared by the final beneficiaries;

(c) on-the-spot verifications of individual projects, at least on a
sample representing an appropriate mix of types and sizes
of projects and taking account of any risk factors already
identified, in order to achieve reasonable assurance as to the
legality and regularity of the underlying transactions, having
regard to the level of risk identified by the responsible
authority.

The verifications indicated in points (a) and (b) do not have to
be carried out if an obligation is imposed on the final bene-
ficiary to provide an audit certificate from an independent
auditor which covers all the aspects mentioned in points (a)
and (b).

the date,

Records shall be kept of each verification, stating the work
2.
performed,
the results and the measures taken in
response to errors detected. The responsible authority shall
ensure that all the supporting documents regarding the verifi-
cations performed are kept available for the Commission and
the Court of Auditors for a period of
five years following
closure of the project. This period shall be interrupted in the
event of legal proceedings or at the duly substantiated request
of the Commission.

(c)

it permits verification of application of the selection criteria
established for the annual programme;

(d) it contains in respect of each project, as appropriate, the
technical
specifications and financing plan, documents
concerning grant approval, documents relating to public
procurement procedures and reports on the verifications
and audits carried out.

2.
The responsible authority shall ensure that a record is kept
of the location of all documents relating to specific payments
made under the Fund.

Article 17

Audits of systems and audits of projects

1.
The audits referred to in Article 30(1)(a) and (b) of the
basic act shall be carried out on the management and control
systems established by the Member States and on a sample of
projects selected by a method approved by the audit authority.

The sampling method shall:

(a)

include an appropriate mix of types and sizes of projects;

(b) take account of any risk factors which have been identified
by national or Community controls and the cost-benefit
aspects of the verifications.

3. Where the responsible authority acts as executing body
under the annual programme, as defined in Article 7(3), the
verifications referred to in paragraph 1 shall be implemented
in accordance with the principle of adequate separation of
functions.

The sample shall also include projects implemented by the
responsible authority acting as executing body at least on a
proportional basis.

10.1.2008

EN

Official Journal of the European Union

L 7/11

The method used to select the sample shall be documented.

2.
The audit on the management and control systems shall
cover each of the following processes at least once before 2013:
programming, delegation of tasks, selection and award, moni-
toring of the projects, payment, certification of expenditure,
reporting to the Commission, detection and treatment of
potential irregularities and evaluation of the programmes.

3.
The audits of projects shall be carried out on the spot on
the basis of documentation and records held by the final bene-
ficiary and/or the partners in the project. The audits shall verify
that:

(a)

the annual
the project meets the selection criteria for
programme, has been implemented in accordance with the
grant agreement and fulfils any applicable conditions
concerning its functionality and use or the objectives to
be attained;

(b) the expenditure declared corresponds to the accounting
records and supporting documents held by the final bene-
ficiary and/or by the partners in the project, and those
records correspond to the supporting documents kept by
the responsible authority or any delegated body;

(c)

the items of expenditure correspond to the eligibility
to the requirements
requirements set out
in Annex 11,
specified during the national selection procedure,
to the
terms of the grant agreement and to the works actually
carried out and, where appropriate, to other Community
and national rules;

(d) the use or intended use of the project is consistent with the
objectives, action or measures set out in Articles 3, 5 and
16 of the basic act and, where appropriate, covers the target
population;

5. Where problems detected appear to be systemic in nature
and may therefore entail a risk to other projects, the audit
authority shall ensure that further examination is carried out,
including additional audits where necessary, to establish the
scale of such problems. The necessary preventive and corrective
measures shall be taken by the relevant authorities.

The audit authority shall draw conclusions on the basis of
6.
the results of the audits relating to expenditure declared to the
Commission and shall communicate the conclusions to the
Commission in the annual audit report. In annual programmes
for which the error rate is above the materiality level of 2 % of
the Community contribution, the audit authority shall analyse
the significance of this error and take the necessary measures,
including making appropriate recommendations, which shall be
communicated at least in the annual audit report.

Article 18

Verifications by the certifying authority

In cases where the audit authority gives a qualified
1.
opinion or an adverse opinion on the functioning of
the
management and control system, the certifying authority shall
verify that this information has been sent to the Commission. It
shall also ensure that an adequate action plan has been imple-
mented by the responsible authority to restore effectively func-
tioning management and control systems and to assess the
impact of the malfunctioning on the declaration of expenditure.

2.
If the request for payment or statement of reimbursement
is not validated by the audit authority for the final report on
certifying
implementation of
authority shall ensure that a correct request for payment or
statement of reimbursement is established without delay.

the annual programme,

the

CHAPTER 3

Information to be provided regarding use of the Fund

(e)

the public or private contribution has been paid to the final
beneficiary in accordance with Article 14(2) of the basic act;

Article 19

Principle of proportionality

(f)

there is an adequate audit trail;

(g) there are no conflicts of interest and good value for money
in cases where the
in particular
has been achieved,
responsible authority acts as executing body of the project.

Only expenditure within the scope of an audit carried out
4.
under paragraph 3 shall be counted towards the amount of
expenditure audited for the purpose of Article 30(1)(b) of the
basic act. If the audit is performed before the project has been
closed, only the expenditure actually audited is taken into
account to calculate the coverage rate.

1.
Pursuant to Article 9(2) of the basic act, the extent to
which the information available to a Member State on use of
the Fund is transmitted to the Commission in the documents
referred to in this chapter may be proportionate to the amount
of the Community contribution allocated to the Member State
concerned and, where appropriate, this information may be
provided in summarised form.

from the Commission,

However, upon a request

the
2.
Member State shall nevertheless provide more detailed infor-
mation. The Commission may request this information if it
appears necessary in order for the Commission to fulfil effec-
tively its obligations under the basic act and the Financial Regu-
lation.

L 7/12

EN

Official Journal of the European Union

10.1.2008

Article 20

Article 22

Description of management and control systems

Programming documents

1.
The description of the management and control systems
referred to in Articles 31(4) and 32(2) of the basic act shall be
submitted in accordance with the model in Annex 1.

1. Member States shall submit to the Commission a multi-
annual programme, as referred to in Article 18 of the basic act,
in accordance with the model in Annex 2.

The responsible authority shall validate the description of
2.
the systems implemented by any delegated authority. Each of
the designated authorities shall confirm the accuracy of the
description of
the management and control systems which
concerns it. In addition, the audit authority shall also confirm
the completeness of the description.

3. When examining the description, the Commission may
request clarifications and propose measures to comply with
the provisions defined in the basic act.
If necessary, on-site
visits may be carried out by Commission officials or authorised
Commission representatives.

4.
If the responsible authority is the same for two or more of
the four Funds or where common systems apply to two or
more of the Funds, a description of the common management
and control systems may be submitted highlighting, where
appropriate, any specific features.

Article 21

Revision of the description of management and control
systems

1.

The responsible authority shall:

2. Member States shall submit to the Commission the annual
programmes, as referred to in Article 20 of the basic act,
in
accordance with the model in Annex 3.

3.
The financial plans linked to the multiannual programme
shall present a breakdown of the budgeted amounts by priority,
as defined in the strategic guidelines.

The financial plans linked to the annual programmes shall
present a breakdown of the budgeted amounts by category of
action, as defined in Article 3(1) of
the basic act, with a
reference to the priorities.

Article 23

Revision of financial breakdown in annual programmes

1.
In order to revise the annual programme approved by the
Commission pursuant to Article 20(5) of the basic act, the
Member State concerned shall submit a revised draft annual
programme to the Commission before 1 May of
the year
following the reference year. The Commission shall examine
and, as soon as possible, approve the revised programme in
accordance with the procedure laid down in Article 20(5) of
the basic act.

(a) when submitting the draft annual programme,

report
whether changes have been made to the management and
control systems;

(b) notify the Commission of any substantial change at the

latest once any such change has taken effect;

Changes to the financial breakdown without revision of
2.
to paragraph 1 shall not
the annual programme pursuant
exceed 10 % of
the total contribution from the Fund and
shall be allowed only in circumstances justified by causes
beyond the control of the responsible authority. An adequate
explanation of any such changes shall be provided in the
progress report and/or in the final report on the implemen-
tation of the annual programme.

(c) at

the request of

the Commission, provide a revised

description in the event of multiple substantial changes.

2.
Substantial changes are changes which are likely to have
an impact on the separation of functions, on the effectiveness of
selection, award, control and payment mechanisms and on
communication with the Commission. They shall
in
particular, changes in one of the designated authorities, in the
accounting system and in the payment and certification
processes.

include,

Article 24

Progress and final reports on implementation of annual
programmes

shall

to the Commission the
submit
1. Member States
progress reports on implementation of the annual programme
and payment requests, as referred to in Article 39(4) of the
basic act, in accordance with the model in Annex 4.

Revision of the management and control systems shall

3.
follow the same procedure as laid down in Article 20.

2. Member States shall submit to the Commission the final
the annual programme and
reports on implementation of
payment requests, as referred to in Article 40(1)(b) of
the
basic act, in accordance with the model in Annex 5.

10.1.2008

EN

Official Journal of the European Union

L 7/13

The financial tables linked to the progress reports and
3.
final reports shall present a breakdown of the amounts both
by priority, as defined in the strategic guidelines, and by projects
for each category of action, as defined in Article 3(1) of the
basic act.

Article 25

Documents established by the audit authority

1.
The audit strategy referred to in Article 30(1)(c) of the
basic act shall be established in accordance with the model in
Annex 6.

Except when each of the last two annual programmes
2.
to an annual
adopted by the Commission corresponds
the audit
Community contribution below EUR 1 million,
authority shall
audit plan before 15
an annual
February each year, as from 2009. The audit plan shall be
established as an annex to the audit strategy in accordance
with the model in Annex 6. In the case of a combined audit
strategy, as provided for in Article 30(2) of the basic act, a
combined annual audit plan may be submitted.

submit

3.
The audit report and the opinions referred to in Articles
30(3)(a) and 30(3)(b) of the basic act shall be based on the
systems audits and audits of projects carried out in accordance
with the audit strategy and shall be drawn up in accordance
with the models in Annexes 7.A and 7.B.

4.
The validity declaration referred to in Article 30(3)(c) of
the basic act shall be based on all the audit work carried out by
the audit authority and on additional checks, if necessary. The
validity declaration shall be drawn up in accordance with the
model in Annex 7.C.

5.
If there is any limitation on the scope of the examination
or if the level of irregular expenditure detected does not allow
provision of an unqualified opinion for the annual opinion
referred to in Article 30(3)(b) of
the basic act or in the
declaration referred to in point (c) of the same Article, the
audit authority shall give the reasons and estimate the scale
of the problem and its financial impact.

Article 26

Documents established by the certifying authority

The certified declaration of expenditure relating to the
1.
request
for a second pre-financing payment referred to in
Article 39(4) of the basic act shall be drawn up and transmitted
to the Commission in the format in Annex 8.

the basic act shall be drawn up and transmitted to the
Commission in the format in Annex 9.

CHAPTER 4

Reporting irregularities

Article 27
Initial reporting — derogations

1.
In accordance with the models in Annexes 4 and 5,
Member States shall report to the Commission any irregularity
which has been the subject of a primary administrative or
judicial finding in the progress or final reports on implemen-
tation of the annual programmes.

The report shall indicate:

(a)

the Fund, the annual programme and the project concerned;

(b) the provision which has been infringed;

(c)

the date and the source of the first information leading to
suspicion that an irregularity has been committed;

(d) the practices employed in committing the irregularity;

(e) where appropriate, whether the practice gives rise to a

suspicion of fraud;

(f)

the manner in which the irregularity was discovered;

(g) the amount of the Community contribution concerned.

However, the following cases need not be reported, except in
cases of suspected fraud:

(a) cases where the irregularities relate to amounts of less than
EUR 10 000 chargeable to the general budget of
the
European Communities;

(b) cases where the irregularity consists solely of

failure to
implement, in whole or in part, a project included in the
annual programme owing to the bankruptcy of the final
beneficiary;

2.
The certified declaration of expenditure relating to the
request for a final payment referred to in Article 40(1)(a) of

(c) cases brought to the attention of the responsible authority
by the final beneficiary voluntarily and before detection by
the responsible authority, whether before or after payment
of the public contribution;

L 7/14

EN

Official Journal of the European Union

10.1.2008

(d) cases detected and corrected by the responsible authority
before any payment of the public contribution to the final
beneficiary
expenditure
concerned in a declaration of expenditure submitted to
the Commission.

inclusion of

and before

the

At the request of the Commission, Member States shall in

2.
all cases give further details concerning:

Article 28
Reporting of follow-up — non-recovery

shall

1. Member States
inform the Commission, with
reference to any previous report made under Article 27, of
the procedures
irregularities
previously notified and of significant changes resulting from
them. This information shall be given in the progress reports
or final reports on implementation of the annual programmes
in accordance with the models in Annexes 4 and 5.

instituted with respect

to all

(a) where appropriate,
countries involved;

the other Member States and third

The report shall indicate the amounts which have been, or are
expected to be, recovered.

(b) the period during which, or the moment at which, the

irregularity was committed;

At the request of the Commission, Member States shall in

2.
all cases give further details concerning:

(c)

the national authorities or bodies which drew up the official
report on the irregularity and the authorities responsible for
the administrative or judicial follow-up;

(a) any interim measures taken by Member States to safeguard

recovery of sums unduly paid;

(d) the date on which the primary administrative or judicial

finding on the irregularity was established;

(b) any judicial and administrative procedures instituted with a
view to recovering sums unduly paid and to imposing
sanctions;

(e)

the identity of the natural and legal persons involved or of
any other participating entities, except where this infor-
mation is irrelevant for the purposes of combating irregula-
rities, given the nature of the irregularity concerned;

(c)

the reasons for any abandonment of recovery procedures;

(d) the reasons for any abandonment of criminal prosecutions.

(f)

the total budget and the public contribution approved for
the project and the distribution of its co-financing between
the Community and national contributions;

Member States shall report to the Commission all administrative
or judicial decisions terminating such procedures, or the main
points thereof, and shall state, in particular, whether or not the
findings are such that fraud is suspected.

(g) the amount of the public contribution affected by the irre-
gularity and the corresponding Community contribution at
risk;

Article 29

Contacts with Member States

(h) where no payment of the public contribution referred to
under point (g) has been made to the persons or other
entities identified,
the amounts which would have been
unduly paid had the irregularity not been identified;

(i)

the suspension of payments, where applicable, and the
possibilities of recovery;

(j)

the nature of the irregular expenditure.

3. Where some of the information referred to in paragraph
2, in particular on the practices employed in committing the
irregularity and on the manner in which the irregularity was
discovered,
is not available, Member States shall as far as
possible supply the missing information when forwarding
subsequent reports of irregularities to the Commission.

1.
The Commission shall maintain appropriate contacts with
the Member States concerned for the purpose of supplementing
the information supplied on the irregularities referred to in
Article 27 and on the procedures referred to in Article 28 on
the possibility of recovery.

2.
Independently of the contacts referred to in paragraph 1,
the Commission shall inform Member States in cases where the
nature of the irregularity is such as to suggest that identical or
similar practices could occur in other Member States.

Article 30

Use of information

1.
The Commission may use any information of a general or
operational nature communicated by Member States under this
Decision to perform risk analyses and may, on the basis of the
information obtained, produce reports and develop early-
warning systems serving to identify risks more effectively.

10.1.2008

EN

Official Journal of the European Union

L 7/15

The Commission shall regularly inform the Member States
2.
concerned of the use made of information under paragraph 1.

The responsible authority shall organise at

2.
following information and publicity measures:

least

the

CHAPTER 5

Information and publicity

Article 31

(a) at least one information activity a year, presenting, as of
2008, the launch of the multiannual programme or the
achievements of the annual programme(s);

Information for potential final beneficiaries

1.
The responsible authority shall ensure that the key indi-
cations regarding the multiannual and annual programmes are
disseminated widely, with details of the financial contributions
interested
concerned, and that they are made available to all
parties.

(b) annual publication, at least on a website, of the list of final
beneficiaries, the names of the projects and the amount of
public and Community funding allocated to them.
Indi-
viduals belonging to the target groups defined in Article 6
of the basic act shall not be named. The address of the
website shall be communicated to the Commission.

However, the responsible authority may decide to keep confi-
dential the internal management arrangements laid down in the
multiannual programme or in the annual programmes and any
other information relating to implementation of the Fund on
grounds of public security.

The responsible authority shall provide potential

2.
beneficiaries with at least the following information:

final

(a)

the conditions of eligibility to be met in order to qualify for
financing under an annual programme;

(b) a description of the procedures for examining applications

for funding and of the time periods involved;

(c)

the criteria for selecting the projects to be financed;

(d) the contacts that can provide information on the annual

programmes.

In addition, the responsible authority shall inform potential final
beneficiaries of the publication provided for in Article 33(2)(b).

Article 32

Information for final beneficiaries

The responsible authority shall
acceptance of
inclusion on the
accordance with Article 33(2)(b).

list of

funding also implies

inform final beneficiaries that
their
acceptance of
final beneficiaries published in

Article 33

Responsibilities of the responsible authority relating to
information and publicity for the general public

1.
The responsible authority shall ensure that information
and publicity measures are implemented with the aim of the
widest possible media coverage using various
forms and
methods of communication at the appropriate territorial level.

Article 34

Responsibilities of final beneficiaries relating to
information and publicity for the general public

1.
The final beneficiary shall be responsible for informing the
public, by means of the measures laid down in paragraphs 2, 3
and 4, about the assistance obtained from the Fund.

2.
The final beneficiary shall put up a permanent prominent
plaque of significant size no later than three months after
completion of any project that fulfils the following conditions:

(a)

the total Community contribution to the project exceeds
EUR 100 000; and

(b) the operation consists of purchasing a physical object or of

financing infrastructure or construction projects.

The plaque shall state the type and name of the project. In
addition, the information referred to in Article 35 shall take
up at least 25 % of the plaque.

funding under an annual
3. Where a project
programme co-financed by the Fund,
the final beneficiary
shall ensure that those taking part in the project have been
informed of that funding.

receives

4.
Any document, including any attendance or other certi-
ficate, concerning such projects shall include a statement indi-
cating that the project is co-financed by the Fund.

Article 35

Technical characteristics of information and publicity for
the operation

All information and publicity measures aimed at final benefi-
ciaries, potential final beneficiaries and the general public shall
include:

1. the emblem of the European Union, in accordance with the
graphic standards indicated in Annex 10, and a reference to
the European Union;

L 7/16

EN

Official Journal of the European Union

10.1.2008

2. a reference to the Fund;

3. a statement chosen by the responsible authority, highlighting
the added value of the contribution from the Community.

For small promotional items or for promotional items linked to
two or more of the four Funds, points 1 and 3 shall not apply.

CHAPTER 6

Personal data

Article 36

Protection of personal data

and the Commission shall

1. Member States
all
necessary measures to prevent any unauthorised disclosure of,
or illegitimate access to, the information referred to in Article
27(1)(h) of
information collected by the
Commission in the course of its on-the-spot checks and the
information referred to in Chapter 4.

the basic

take

act,

In addition, Member States may be invited voluntarily to
3.
provide information referred to in Articles 27 and 28 using the
existing specific system managed by the Commission for
collecting the irregularities detected under the Structural Funds.

4.
Any costs of an interface between the common computer
system and national, regional and local computer systems and
any costs of adapting national, regional and local systems to the
technical requirements of the common system shall be eligible
under Article 16 of the basic act.

PROVISIONS SPECIFIC TO THE EUROPEAN REFUGEE FUND

PART III

CHAPTER 1

Eligibility rules

Article 39

Eligibility rules

1.
The rules set out in Annex 11 shall be used to determine
the eligibility of expenditure on action financed under the
annual programmes referred to in Article 35(4) of the basic act.

2.
The information referred to in Chapter 4 may not be sent
to persons other than those in the Member States or within the
Community institutions whose duties require that they have
access to it, unless the Member State supplying such infor-
mation has expressly agreed so.

2.
The rules are applicable to expenditure incurred by the
final beneficiaries and shall apply mutatis mutandis to expen-
diture incurred by the partners in the project.

3. Member States may apply national eligibility rules that are
more rigorous than those laid down in this Decision.

CHAPTER 7

Electronic exchange of documents

Article 37

Electronic exchange of documents

In addition to the duly signed paper versions of the documents
referred to in Chapter 3, the information shall also be sent,
whenever possible, by electronic means.

Article 38

Computer system for the exchange of documents

1.
If the Commission develops a computer system for secure
data exchange between the Commission and each Member State
for implementation of the Fund, the Member States shall be
informed of and, at their request, involved in development of
any such computer system.

2.
The Commission and the designated authorities, along
with the bodies to which the tasks have been delegated, shall
record the documents referred to in Chapter 3 in the computer
system mentioned in paragraph 1.

shall be for

It
the
applicable national eligibility rules comply with this condition.

the Commission to evaluate whether

CHAPTER 2

Management and control systems

Article 40

Emergency measures

1.
Applications for emergency measures shall be presented
by the responsible authority in accordance with the model in
Annex 12.

2.
Any adoption of emergency measures by the Commission
shall lead to an amendment of the financing decision approving
the annual programme of the Member State concerned. The
amendment
allocated to the
the
Member State concerned, the period for which the expenditure
is eligible and, when appropriate, the derogation from the elig-
ibility rules for expenditure defined in Annex 11 in relation to
action listed in Article 5 of the basic act.

amount

indicate

shall

10.1.2008

EN

Official Journal of the European Union

L 7/17

The report on implementation of these measures shall be
3.
included in the progress report and in the final report on
implementation of the annual programme concerned.

(a)

the Community contribution allocated to the resettled
persons defined in Article 13(3) of the basic act shall not
be used for other action;

the
A first pre-financing payment, equalling 80 % of
4.
amount allocated to the emergency measures, shall be made
to the Member State within 60 days following adoption of
the decision referred to in paragraph 2. The balance shall be
the annual
paid when the
programme concerned.

same payment

is made

for

Article 41

Fixed amount for resettled persons

1.
For the fixed amount for resettled persons, as provided for
in Article 13(3) of the basic act, the responsible authority shall,
during the period mentioned in Article 43 of the basic act:

(a) keep the information necessary to allow proper identifi-
cation of the resettled persons and of the date of their
resettlement;

(b) keep the necessary evidence that these persons fall within
one of the four categories defined in Article 13(3) of the
basic act.

The persons shall be resettled during the calendar year

2.
corresponding to the annual programme.

The progress and the final reports on implementation of
3.
annual programmes shall mention the number of resettled
persons according to the four categories defined in Article
13(3) of the basic act.

Article 42

Implementation of annual programmes

By way of exception to Article 23, when implementing

1.
the annual programme:

(b) the Community

contribution allocated to emergency
measures defined in Article 21 of the basic act shall not
be used for other action.

2.
The total of the annual resources mentioned in Article
14(7) of the basic act regarding the 15 % threshold for the
action implemented under Article 3(4) of
that Decision is
calculated with reference to the amount set in the Commission
Decision adopting the annual programme, without taking into
allocated to emergency
resources
account
measures.

any additional

PART IV

FINAL PROVISIONS

Article 43

Addressees

Ireland,

the French Republic,

the Kingdom of Spain,

the Republic of Estonia,

the Republic of Cyprus,

This Decision is addressed to the Kingdom of Belgium, the
Republic of Bulgaria, the Czech Republic, the Federal Republic
the Hellenic
of Germany,
Republic,
the
Italian Republic,
the Republic of
the Grand Duchy of
Latvia,
Luxembourg, the Republic of Hungary, the Republic of Malta,
the Kingdom of the Netherlands, the Republic of Austria, the
Republic of Poland,
the
Republic of Slovenia,
the Republic of
Finland, the Kingdom of Sweden and the United Kingdom of
Great Britain and Northern Ireland.

the Portuguese Republic, Romania,

the Republic of Lithuania,

the Slovak Republic,

Done at Brussels, 19 December 2007.

For the Commission

Franco FRATTINI
Vice-President

L 7/18

EN

Official Journal of the European Union

10.1.2008

ANNEXES

ANNEX 1

Model description of management and control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX 2

Model multiannual programme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX 3

Model annual programme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX 4

Model progress report on implementation of the annual programme . . . . . . . . . . . . . . . .

A. Technical report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B. Request for the second pre-financing payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX 5

Model final report on implementation of the annual programme . . . . . . . . . . . . . . . . . . . .

A. Technical report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B. Request for payment of the balance/Statement of reimbursement

. . . . . . . . . . . . . . . . . . . .

ANNEX 6

Model audit strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annex(es) to the audit strategy: annual plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX 7

Model report by the audit authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A. Annual audit report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B. Opinion on the functioning of the management and control systems . . . . . . . . . . . . . . . . .

C. Validation of the payment request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX 8

Model declaration of expenditure for the second pre-financing . . . . . . . . . . . . . . . . . . . . .

ANNEX 9

Model declaration of expenditure for payment of the balance . . . . . . . . . . . . . . . . . . . . . .

ANNEX 10

Instructions concerning the emblem and definition of the standard colours . . . . . . . . . . .

ANNEX 11

Rules on the eligibility of expenditure — European Refugee Fund . . . . . . . . . . . . . . . . . . .

ANNEX 12

Application for emergency measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19

35

37

39

39

42

43

43

48

49

50

51

51

53

54

56

57

58

60

68

10.1.2008

EN

Official Journal of the European Union

L 7/19

ANNEX 1

MODEL DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS

 Initial version
 Revised version (number, date dd/mm/year) following dialogue with the Commission
 Version revised for other reasons

MEMBER STATE:

FUND(S):

MAIN CONTACT POINT:

THE INFORMATION PROVIDED DESCRIBES THE SITUATION ON:

...........................................................................................

1.

IDENTIFICATION OF THE DESIGNATED AUTHORITIES

1.1. General information on the designated authorities

1.1.1. Short description of the choices made on the designation of the different authorities

1.1.2. Indication of whether these management and control systems are operational

If not, indication of the date when they will be operational

1.1.3. Indication of whether these management and control systems have been accredited by the Commission for other

Community financial instruments (if applicable)

1.2. Organisation chart(s) of the entire body(-ies) within which the designated authorities are functioning

1.3.

Responsible authority

1.3.1. The date and form of the formal designation of the responsible authority

1.3.2. Legal status of the responsible authority

1.3.3. Specification of the functions carried out directly by the responsible authority and (if applicable and/or foreseen) by
other bodies under the responsibility of the responsible authority (outsourcing of tasks, excluding the tasks
entrusted to the delegated authority(ies) under point 1.4)

1.3.4. Organisation chart and specification of the functions of the units (including the indicative number of posts

allocated)

1.3.5. Information whether the responsible authority can also act as executing body for the projects co-financed by the

Fund

1.3.6. If the responsible authority is the same for more than one of the four Funds, a description of the common

functions and systems

1.4.

The delegated authority(ies)

1.4.1. The reasons for establishing any delegated authority

1.4.2. The date and form of the formal designation of the delegated authority(ies)

1.4.3. Legal status of the delegated authority(ies)

1.4.4. Specification of the functions carried out directly by the delegated authority(ies) and (if applicable and/or foreseen)

by other bodies under the responsibility of the delegated authority(ies) (outsourcing of tasks)

L 7/20

EN

Official Journal of the European Union

10.1.2008

1.4.5. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)

1.4.6. Information whether delegated authority(ies) can also act as executing body for the projects co-financed by the

Fund

1.4.7. If the delegated authority(ies) is (are) the same for more than one of the four Funds, a description of the common

functions and systems

1.5.

Certifying authority

1.5.1. The date and form of the formal designation of the certifying authority

1.5.2. Legal status of the certifying authority

1.5.3. Specification of the functions carried out directly by the certifying authority and (if applicable and/or foreseen) by

other bodies under the responsibility of the certifying authority (outsourcing of tasks)

1.5.4. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)

1.5.5. If the certifying authority is the same for more than one of the four Funds, a description of the common functions

and systems

1.6. Audit authority

1.6.1. The date and form of the formal designation of the audit authority

1.6.2. Legal status of the audit authority

1.6.3. Specification of the functions carried out directly by the audit authority and (if applicable and/or foreseen) by other

bodies under the responsibility of the audit authority (outsourcing of tasks)

1.6.4. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)

1.6.5. Staff qualifications for the audit authority and (if applicable and/or foreseen) of the other bodies expected to carry

out audit work (outsourcing of tasks)

1.6.6. If the audit authority is the same for more than one of the four Funds, a description of the common functions and

systems

1.6.7. If a responsible authority can also act as executing body for the projects co-financed by the Fund, a description of

arrangements ensuring the independent position of the audit authority in accordance with Article 8.

Guidance for sections 2–4

First part of each table

The description of the processes should include the tasks to be carried out by each of the designated authorities (or
bodies under their responsibility) and the interaction between them. The description should be concise but nevertheless
allow a clear understanding of how the processes would work in practice.

Second part of each table

The checklist should be completed by indicating whether each target has been achieved or not and providing any
relevant information. If the target has not been achieved, please provide an explanation and, if relevant, indicate the
expected date for completion.

If procedures are formalised, a reference to the document should be included.

10.1.2008

EN

Official Journal of the European Union

L 7/21

2. FUNCTIONING OF DESIGNATED AUTHORITIES

2.1. Designation and supervision of the designated authorities

Short description of the process of setting up each of the designated authorities
[The description should include all authorities]

Key targets

Achieved?

Comments

1

2

3

4

Rules governing the relations of the Member State with the designated
authorities identify the respective responsibilities

Member State have provided guidance to the designated authorities to
ensure sound financial management (through training and/or manuals)

Each authority will
organisation as well as their job description and expected results

inform their staff of the mission statement of the

Steps have been taken to ensure that
the different authorities are
adequately staffed in terms of numbers, seniority and experience in
order to carry out their functions

Y/N

Y/N

Y/N

Y/N

2.2. Separation of functions

Short description of the arrangements defined to ensure a proper separation of functions
[The description should include all authorities]

Key targets

Achieved?

Comments

1

2

3

4

Rules are defined to ensure a proper separation of functions between
actors within the responsible authority for the signature of contracts/
grant agreements

Rules are defined to ensure a proper separation of functions between
actors within the responsible authority for the initiation, verification and
approval of financial transactions

The audit authority will be functionally independent of the responsible
authority and the certifying authority

The certifying authority will not be involved in the selection, implemen-
tation and financial transactions related to Community resources

Y/N

Y/N

Y/N

Y/N

L 7/22

EN

Official Journal of the European Union

10.1.2008

2.3. Monitoring of delegated authority(ies) — if applicable

Short description of the process
[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

2

3

The tasks to be delegated are clearly defined

Procedures are established concerning the delegated tasks and their
compliance with the rules defined in the basic act/implementing rules
has been checked

Supervisory controls will take place to ensure that the tasks are carried
out according to established procedures

Y/N

Y/N

Y/N

2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable

Short description of the process
[The description should include all authorities]

Key targets

Achieved?

Comments

1

2

3

4

the responsible
In case of bodies acting under the responsibility of
authority (and not considered as delegated authorities), supervisory
mechanisms are in place to ensure sound financial management

In case of outsourcing of audit activities and in case of bodies acting
under the responsibility of the audit authority, supervisory mechanisms
are in place to ensure a common audit methodology and consistency of
the audit work

In case of outsourcing of certifying activities and in case of bodies acting
supervisory
under
mechanisms are in place to ensure a common approach to certification

responsibility of

authority,

certifying

the

the

In case of outsourcing to private bodies without a public-service mission,
mechanisms are defined to ensure that the tasks which may be entrusted
do not include the exercise of public authority or require the use of
discretionary powers of judgment

Y/N

Y/N

Y/N

Y/N

10.1.2008

EN

Official Journal of the European Union

L 7/23

3. OPERATIONAL AND FINANCIAL PROCESSES

3.1. Establishing multiannual programmes

Short description of the process
[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

2

3

Arrangements are foreseen to ensure the implementation of the principle
of partnership in accordance with current national rules and practices

Procedures are defined to check that the multiannual programme is
consistent with the strategic guidelines and complies with Community
law,
in particular with Community law aiming at ensuring the free
movement of persons in conjunction with the directly related flanking
measures with respect to external border controls, asylum and immi-
gration

Y/N

Y/N

The multiannual programme will be approved by a duly authorised
person

Y/N

L 7/24

EN

Official Journal of the European Union

10.1.2008

3.2. Establishing annual programmes

Short description of the process
[This description should include the responsible authority and the delegated authority(ies)]

1

2

3

4

5

Key targets

Achieved?

Comments

Procedures are established to ensure:
— consistency between the annual programmes and the multiannual

Y/N

programme,

— the eligibility of the actions envisaged in the annual programmes,
— consistency and complementarity of
these actions with other
national and Community instruments,

— the compliance with the rules concerning co-financing percentage,
— consistency with the priorities/specific priorities
stated in the

strategic guidelines

are

Procedures
an annual
programme in case of duly substantiated emergency situations as
described in the basic act (if applicable)

established to enable

revision of

the

Procedures are established to enable the submission of a revision of an
annual programme when required under Article 23(1) of this decision

Any modification to the financial breakdown of an annual programme
and the reasons for it is documented

Any modification in the implementation of the annual programme not
relating to the financial breakdown (e.g. on nature and timing of the calls
for proposals or the scope of technical assistance) and the reason for it is
documented

Y/N

Y/N

Y/N

Y/N

3.3. Establishing the audit strategy and the annual audit plans

Short description of the process
[This description concerns the audit authority]

Key targets

Achieved?

Comments

1

2

3

Rules are defined to ensure a transparent and appropriate communication
from the responsible authority to the audit authority on management
procedures implemented and on projects prior to and throughout the
programming period

Procedures are established to define annual audit plans (to be annexed
each year to the audit strategy) and to send them to the Commission in
time (if applicable)

The audit strategy and the annual audit plans are approved by a duly
authorised person

Y/N

Y/N

Y/N

10.1.2008

EN

Official Journal of the European Union

L 7/25

3.4. Responsible authority acting as an executing body — if applicable

Short description of the reasons leading the responsible authority to implement projects directly and the specific
arrangements foreseen to strengthen the management and control systems
[The description should include all authorities]

Key targets

Achieved?

Comments

1

2

3

4

5

6

7

8

The justification of the need for the responsible authority to implement
projects will be documented and endorsed at the appropriate level

Specific arrangements are put in place to ensure that the nature and the
objectives of the projects comply with the provisions defined for the
Fund

Specific arrangements are put in place in order to prevent conflict of
interest for the projects implemented by the responsible authority

Specific arrangements are put in place to ensure the principle of value for
money is respected in the implementation of projects by the responsible
authority

Procedures are defined to ensure that the contractual terms governing
these projects are clear and complete in particular with regard to the
financing conditions, the payment terms, the eligibility rules and the
obligations regarding operational and financial reporting

Specific arrangements are put in place in order to ensure that the main
functions of the responsible authority as provided for in the basic act are
not affected in relation to the projects implemented by the responsible
authority

When the responsible authority acts as an executing body, the audit
authority is located in another body than the responsible authority (if
not, please describe the additional guarantees put in place to ensure the
proper independence of the audit authority)

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

The audit strategy will cover the specific risks which may be related to
the implementation of projects by the responsible authority

Y/N

L 7/26

EN

Official Journal of the European Union

10.1.2008

3.5. Selection and implementation of the projects (Responsible authority acting as an awarding body)

Short description of the process
[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

2

3

4

5

6

7

In the case of call for proposals (or tenders), rules are defined to ensure
open competition and adequate publicity

Selection criteria will comply with the minimum criteria defined in the
basic act

Procedures are defined for the receipt of proposals (or tenders)

Procedures are defined to ensure that the proposals (or tenders) are
assessed against the predefined rules and criteria in a transparent and
non-discriminatory manner

The award decisions and the contracts/grant agreements will be approved
by a duly authorised person

Procedures are defined to ensure adequate ex post information on the
results of the selection process to the applicants

Procedures are defined to ensure the monitoring of the implementation
of grant agreements/contracts according to the contractual terms

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

3.6. Monitoring of the projects implemented by the final beneficiaries

Short description of the process
[This description should include the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

2

3

4

Key operational and financial
and communicated to the responsible authority for each project

indicators will be established, monitored

On-the-spot verifications by the responsible authority are foreseen to
allow monitoring (of both the operational and financial aspects) of the
projects

The responsible authority will ensure that final beneficiaries make use of
an appropriate accounting system in computerised form

The responsible authority will ensure that final beneficiaries implement
the provisions on the visibility of the EU funding

Y/N

Y/N

Y/N

Y/N

10.1.2008

EN

Official Journal of the European Union

L 7/27

3.7. Financial management of the project

Short description of the process
[Involves the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

2

3

4

5

Financial transactions will be approved by duly authorised persons

Prior to making any payments/recoveries, verifications will be carried out
in particular in order to monitor:
— the accuracy and the regularity of the payment request, with regard to

the eligibility rules for the Fund(s),

— that products and/or services co-financed by the project have actually

been delivered,

— the accuracy, completeness and effective payment of other contri-

butions received from public or private resources,

— that the results of any audit activity have been taken into account

Verifications will be carried out in order to have a reasonable assurance
of the legality and regularity of the underlying transactions

Supervisory controls will be carried out throughout the programming
period to ensure that the established financial procedures are respected

Verifications will be performed on the complementarity with other
Community financial programmes in order to avoid double funding

Y/N

Y/N

Y/N

Y/N

Y/N

L 7/28

EN

Official Journal of the European Union

10.1.2008

3.8. Irregularities, corrections and recoveries

Short description of the process
[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]

Key targets

Achieved?

Comments

1

2

3

4

5

Definitions of
Community requirements

irregularities are established and comply with the

Mechanisms are in place to ensure that irregularities can be detected in
due time and immediate corrective measure are taken

Procedures are in place to ensure that the Commission is kept informed
of irregularities detected, and if appropriate, of any corrective measures
taken in accordance with the obligations set out in this decision

Procedures are in place to ensure a proper follow-up of recovery orders
issued and, if applicable, of default interest

In case recovery orders cannot be cashed in, causes will be identified to
evaluate whether Member States should reimburse the funds to the
Community budget or not

Y/N

Y/N

Y/N

Y/N

Y/N

10.1.2008

EN

Official Journal of the European Union

L 7/29

3.9. Preparation and implementation of audit missions

Short description of the process
[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated
authority(ies) and, as recipient of the conclusions, the certifying authority]

Key targets

Achieved?

Comments

1

2

3

4

5

6

7

The audit practice is in line with internationally accepted standards

An audit manual is established for use by the auditors on the basis of the
requirements defined in the basic act

Audits will be carried out to verify the effective functioning of the
management and control systems

The checks to be carried on the eligible expenditure will be based on an
appropriate sample, and will consist of at least 10 % of eligible expenses

and efficiency of

The verifications on eligible expenses will verify at least the compliance,
effectiveness
selection
the
procedure, objectives of the project, reality of the achievements, eligibility
of the expenses, valid supporting documents for the expenses, national
co-financing, audit trail

following

elements:

Y/N

Y/N

Y/N

Y/N

Y/N

A follow-up of earlier recommendations will take place on a regular basis

Y/N

The projects implemented by the responsible authority will be subject to
robust scrutiny

Y/N

L 7/30

EN

Official Journal of the European Union

10.1.2008

3.10. Audit report on annual programmes and related declarations

Short description of the process
[This description should involved the audit authority]

Key targets

Achieved?

Comments

1

2

3

4

Procedures are established to consolidate the conclusions of the systems
audit and the audit of projects for each annual programme

Y/N

Checks will be performed to assess the validity of
payment

the requests for

Y/N

Further examination will be launched in case of systemic errors or errors
over the materiality threshold are detected

The report and the related declarations will be approved by a duly
authorised person

Y/N

Y/N

3.11. Certification of expenditure

Short description of the process
[Involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

2

3

4

5

Procedures are established to ensure that the necessary information is
received from the responsible authority for the purpose of certification

Procedures are established to ensure that the audit report on each annual
programme and the related declarations are received from the audit
authority

Procedures are established to ensure that recoveries are taken into
account for the final declaration of expenditure and to follow on-going
legal proceedings or administrative appeals with suspensive effect
regarding recoveries

Verifications will be performed to ensure the accuracy and completeness
of the declaration of expenditure, (in particular, on any interest generated
by the pre-financing received from the Commission as well as its effective
use as national contribution)

In case of local currency, the methods used for the calculation in euro
comply with the rules defined by the Commission

Y/N

Y/N

Y/N

Y/N

Y/N

10.1.2008

EN

Official Journal of the European Union

L 7/31

3.12. Evaluation of the programme

Short description of the process
[Involves the responsible authority and the delegated authority(ies)]

Key targets

Achieved?

Comments

1

2

3

4

The guidance documents from the Commission on evaluations are disse-
minated widely and made available to all potential final beneficiaries and
other interested parties

The key operational and financial indicators provided by the final bene-
ficiaries to measure the achievements of the project will be recorded

The responsible authority (and/or delegated authorities) will ensure that
the indicators provided are appropriate to measure the outcome and
results of each project

Procedures are in place to ensure that the necessary evaluation will be
carried out as required by the basic act

Y/N

Y/N

Y/N

Y/N

4. INFORMATION MANAGEMENT

4.1. Documentation on the procedures

Short description of the process
[Involves all authorities]

Key targets

Achieved?

Comments

1

2

3

4

5

6

The authorities will ensure that the established procedures referred to in
Article 7 of this decision comply with national and Community law (e.g.
public procurement, accounting rules, etc.)

The procedures are approved by a duly authorised person

The established procedures set out clear instructions concerning each of
the main operations and explain the decision-making circuits concerning
the performance of functions

Arrangements are in place to ensure that all relevant staff is informed of
the established procedures

Where appropriate,
summarising the key controls to be performed

these procedures include the use of check-lists

Arrangements are in place to ensure the protection of personal data

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

L 7/32

EN

Official Journal of the European Union

10.1.2008

4.2. Accounting and bookkeeping

Short description of the process
[Involves the responsible authority, the delegated authority(ies) and the certifying authority]

Key targets

Achieved?

Comments

1

2

3

4

5

Arrangements are in place to ensure that accounting data is complete,
reliable and correct. In particular, the accounting system will allow:
— a full traceability of the Community resources at the level of the final

Y/N

beneficiaries and projects,

— the identification of any interest generated by the pre-financing

received from the Commission,

— the identification of recovery orders issued and if applicable, whether

they have been cashed

The accounting and financial reporting system complies with the national
data protection legislation

The accounting and financial reporting system to be used will be in
computerised form

A back-up system exists to guarantee the continuity of operations should
the need arise

In case of local currency, the methods used for the calculation in euro
comply with the rules defined by the Commission

Y/N

Y/N

Y/N

Y/N

4.3. Reporting to the Commission

Short description of the process
[Involves all authorities]

Key targets

Achieved?

Comments

1

2

3

Reporting obligations have been identified as well as the implications for
resources

The established procedures allow proper, timely and complete input by
the designated authorities

Reports are approved by a duly authorised person

Y/N

Y/N

Y/N

10.1.2008

EN

Official Journal of the European Union

L 7/33

4.4. Audit trail

Short description of the process
[Involves all authorities]

Where are the following documents kept?

Body/Unit in charge

How long for?

Description of the management and control systems including manual(s) of
procedures

Audit strategy

National multiannual programme and possible revisions

National annual programmes and possible revisions

European Commission Decisions on multiannual and annual programmes

Calls for proposals/calls for tender

Applicant files/contract files

Administrative, technical and financial analysis of proposals/tenders received
(evaluation grids) and evaluation committee reports

Funding decisions or rejections

Project funding agreements

Financial commitment decisions for each of the projects

Progress reports and final reports submitted by funding recipients

Financial reports and payment applications submitted by funded project

Supporting documents for expenditure and revenue for funded project

Payments/recovery authorisations for funding (proof of verifications
performed)

Payments/recovery orders for funding

Proof of payments/recovery of funding

Documentation related to the sampling methodology for the audit activity

Reports on audits carried out on projects

Reports on audits carried out at national level on management and control
systems

Audit reports on annual programmes

Audit opinions on the management and control systems

Audit declarations on the validity of the requests for payment

Requests for payment sent to the European Commission

Certification of expenditure sent to the European Commission

Progress implementation reports sent to the European Commission

Final implementation reports sent to the European Commission

Proof of payment received from the European Commission

Evaluation reports sent to the European Commission

L 7/34

EN

Official Journal of the European Union

10.1.2008

5. APPROVAL OF THE DESCRIPTION OF THE MANAGEMENT AND CONTROL SYSTEMS

Authority

Declaration

Date and signature

Responsible authority

I certify the accuracy and comple-
teness of the information about the
identification and internal control
systems of the responsible authority

Certifying authority

I certify the accuracy and comple-
teness of the information about the
identification and internal control
systems of the certifying authority

Audit authority

I certify the accuracy and comple-
teness of the information about the
identification and internal control
systems of the audit authority

and

I can confirm that what has been
described provides a reliable picture
of all the management and control
systems

Name:

Function:

Date:

Name:

Function:

Date:

Name:

Function:

Date:

signature

signature

signature

10.1.2008

EN

Official Journal of the European Union

L 7/35

ANNEX 2

MODEL MULTI-ANNUAL PROGRAMME

 Initial version
 Revised version (number, date dd/mm/year) following dialogue with the Commission
 Version revised in the light of evaluations and/or following implementation difficulties
 Version revised following the revision of the strategic guidelines

MEMBER STATE:

FUND:

RESPONSIBLE AUTHORITY:

PERIOD COVERED:

1.

SITUATION IN THE MEMBER STATE

A description of the baseline situation in the Member State in the policy field covered by the Fund’s objectives

1.1.

The national situation and the migratory flows affecting it

1.2.

The measures undertaken by the Member State so far

1.3.

The total national resources allocated

2.

ANALYSIS OF REQUIREMENTS IN THE MEMBER STATE

2.1.

The requirements in the Member State in relation to the baseline situation

2.2.

The operational objectives of the Member State designed to meet its requirements

3.

STRATEGY TO ACHIEVE THE OBJECTIVES

A description of how the Fund contributes to meeting the requirements, which priorities have been chosen and
why

3.1.

Priority 1

3.2.

Priority 2

3.3.

Etc.

Breakdown when presenting the information on the priorities chosen

(a) The objective(s) of the strategy and examples of key actions

(b) Description of target(s) concerned and the indicator(s) used

(c) If appropriate, an indication of which key actions are considered as implementing specific priorities under the

chosen priority

4.

COMPATIBILITY WITH OTHER INSTRUMENTS

An indication of how this strategy is compatible with other regional, national and Community instruments

4.1.

Priority 1

4.2.

Priority 2

4.3.

Etc.

L 7/36

EN

Official Journal of the European Union

10.1.2008

5.

FRAMEWORK FOR IMPLEMENTATION OF THE STRATEGY

5.1.

The publication of the programme

5.2.

The approach chosen to implement the principle of partnership

6.

INDICATIVE FINANCING PLAN

6.1.

Community contribution

6.1.1. Table

Multiannual programme — Draft financial plan

Table 1

Community contribution

Member State: […]

Fund: […]

(in 000’ EUR —
current prices)

Priority 1: […]

Priority 2: […]

Priority 3: […]

Priority: […]

Technical assistance

2007

2008

2009

2010

2011

2012

2013

Total

0

0

0

0

0

0

Total

0

0

0

0

0

0

0

6.1.2. Comments on the figures/trends

6.2. Overall financing plan

6.2.1. Table

Multiannual programme — Draft financial plan

Table 2

Overall financing plan

Member State: […]

Fund: […]

(in 000’ EUR —
current prices)

Community
contribution

Public co-financing

Private co-financing

2007

2008

2009

2010

2011

2012

2013

Total

Total

0

%

0

%

0

%

0

%

0

%

0

%

0

%

0

%

% Community
contribution

6.2.2. Comments on the figures/trends

[signature of the responsible person]

10.1.2008

EN

Official Journal of the European Union

L 7/37

ANNEX 3

MODEL ANNUAL PROGRAMME

 Initial version
 Revised version (number, date dd/mm/year) following dialogue with the Commission
 Version revised for other reasons

MEMBER STATE:

FUND:

RESPONSIBLE AUTHORITY:

YEAR COVERED:

1. GENERAL RULES FOR SELECTION OF PROJECTS TO BE FINANCED UNDER THE PROGRAMME

2.

CHANGES IN THE MANAGEMENT AND CONTROL SYSTEMS (if appropriate)

3. ACTIONS TO BE SUPPORTED BY THE PROGRAMME UNDER THE PRIORITIES CHOSEN

3.1. Actions implementing priority 1

3.2. Actions implementing priority 2

3.3. Etc.

When presenting the actions under points 3.1 to etc., where relevant, provide a breakdown according to the
description of categories of actions in the basic act.

Aspects of the action presented when describing each action under points 3.1 to etc.

1. Purpose and scope of the action

2. Expected grant recipients

3. Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as an

executing body

4. Expected quantified results and indicators to be used

5. Visibility of EC funding

6. Complementarity with similar actions financed by other EC instruments, if appropriate

7. Financial information

4.

TECHNICAL ASSISTANCE

4.1. Purpose of the technical assistance

4.2. Expected quantified results

4.3. Visibility of EC funding

L 7/38

EN

Official Journal of the European Union

10.1.2008

5. DRAFT FINANCING PLAN

Annual programme — Draft financial plan

Table 1

Overview table

Member State: […]
Annual programme concerned: […]
Fund: […]

(all figures in EUR)

Ref. priority

Ref. specific
priority (1)

Community
Contribution
(a)

Public Allo-
cation
(b)

Private Allo-
cation
(c)

Total
(d=a+b+c)

% EC
(e=a/d)

Share of
total
(d/total d)

Action 1: […]

Action 2: […]

Action 3: […]

Action 4: […]

Action 5: […]

Action …: […]

Action N: […]

Technical
assistance

Other
operations (2)

Total

0

0

0

(1) If applicable.
(2) Where appropriate, specific measures defined in the basic act such as emergency measures.

[signature of the responsible person]

0

0

0

0

0

0

0

0

0

0

%

100 %

10.1.2008

EN

Official Journal of the European Union

L 7/39

ANNEX 4

MODEL PROGRESS REPORT ON IMPLEMENTATION OF THE ANNUAL PROGRAMME

MEMBER STATE:

FUND:

RESPONSIBLE AUTHORITY:

YEAR COVERED:

A. Technical report

1.

OPERATIONAL IMPLEMENTATION

1.1.

Timetable for the implementation of the programme

1.2.

Description of the organisation of the selection of projects and tenders and their outcomes

1.3.

Progress made in implementing the actions of the programme under the priorities chosen

1.3.1. Actions implementing Priority 1

1.3.2. Actions implementing Priority 2

1.3.3. Etc.

1.4.

Use of technical assistance

1.5.

Problems encountered and measures taken

2.

FINANCIAL IMPLEMENTATION

L 7/40

EN

Official Journal of the European Union

10.1.2008

S
M

e
h
t

f
o

l
e
v
e
l

e
h
t

t
a

d
e
t
t
i

m
m
o
C

S
M

d
e
m
m
a
r
g
o
r
P

o
t

d
e
r
r
u
c
n

i

s
t
s
o
c

e
l
b
i
g
i
l
e

l
a
t
o
T

o
t

S
M
y
b

d
i
a
p

n
o
i
t
u
b
i
r
t
n
o
c

C
E

C
E

%

n
o
i
t
u
b
i
r
t
n
o
C

C
E

e
l
b
i
g
i
l
e

l
a
t
o
T

C
E

%

n
o
i
t
u
b
i
r
t
n
o
C

C
E

l
a
t
o
T

s
e
i
r
a
i
c
i
f
e
n
e
b

l
a
n
i
f

y
b

e
t
a
d

s
e
i
r
a
i
c
i
f
e
n
e
b

l
a
n
i
f

)
d
/
e
=
f
(

)
e
(

s
t
s
o
c

)
d
(

)
a
/
b
=
c
(

)
b
(

d
e
m
m
a
r
g
o
r
p

s
t
s
o
c

)
a
(

c
i
f
i
c
e
p
s

.
f
e
R

)
1
(

y
t
i
r
o
i
r
p

y
t
i
r
o
i
r
p

.
f
e
R

)

R
U
E

n

i

s
e
r
u
g
i
f

l
l
a
(

e
m
m
a
r
g
o
r
p

l
a
u
n
n
a

e
h
t

f
o

n
o
i
t
a
t
n
e
m
e
l
p
m

i

e
h
t

n
o

t
r
o
p
e
r

s
s
e
r
g
o
r
P

1

e
l
b
a
T

t
r
o
p
e
r

l
a
i
c
n
a
n
i
F

]
t
n
u
o
m
a
[

:

C
E

m
o
r
f

d
e
v
i
e
c
e
r

)
s
(
t
n
e
m
y
a
p

g
n
i
c
n
a
n
i
f
-
e
r
P

]

…

[

:

d
e
n
r
e
c
n
o
c

e
m
m
a
r
g
o
r
p

l
a
u
n
n
A

]
r
a
e
y
/
h
t
n
o
m
/
y
a
d
[

:
t
a

n
o
i
t
a
u
t
i
S

]

…

[

:
e
t
a
t
S

r
e
b
m
e
M

]

]

]

]

]

…

[

…

[

…

[

…

[

…

[

:

1

n
o
i
t
c
A

:

2

n
o
i
t
c
A

:

3

n
o
i
t
c
A

:

4

n
o
i
t
c
A

:

5

n
o
i
t
c
A

]

…

[

:

N

n
o
i
t
c
A

e
c
n
a
t
s
i
s
s
a

l
a
c
i
n
h
c
e
T

)
2
(

s
n
o
i
t
a
r
e
p
o

r
e
h
t
O

↓

↓

?
d
e
v
i
e
c
e
r

)
s
(
t
n
e
m
y
a
p

g
n
i
c
n
a
n
i
f
-
e
r
p

f
o

%
0
6
>

o
N
/
s
e
Y

o
N
/
s
e
Y

0

0

0

0

0

0

0

0

L
A
T
O
T

.
s
n
o
s
r
e
p

d
e
l
t
t
e
s
e
r

r
o

s
e
r
u
s
a
e
m

y
c
n
e
g
r
e
m
e

s
a

h
c
u
s

s
i
s
a
b

l
a
g
e
l

e
h
t

n

i

d
e
n
i
f
e
d

s
e
r
u
s
a
e
m

c
i
f
i
c
e
p
s

,
e
t
a
i
r
p
o
r
p
p
a

e
r
e
h
W

.
e
l
b
a
c
i
l

p
p
a

f
I

)
1
(

)
2
(

10.1.2008

EN

Official Journal of the European Union

L 7/41

3.

REPORTING ON IRREGULARITIES

Notification of new irregularities (1)?

No

Yes (if Yes, fill in table 2)

Progress report on the implementation of the annual programme

Table 2

Initial reporting on irregularity

Member State: […]

Situation at: [day/month/year]

Fund: […]

Reference

Annual
programme

Project

Provision
infringed

Type of
irregularity

Date/source
of first
information

Method of
detection

Possibility of
fraud
(Y/N)

Amount
concerned in
EUR
(Community
contribution)

Follow-up of previous irregularities?

No

Yes (if Yes, fill in table 3)

Progress report on the implementation of the annual programme

Table 3

Reporting of follow-up of irregularities

Member State: […]

Situation at: [day/month/year]

Fund: […]

Reference

Annual
pro-
gramme

Project

Provision
infringed

Amount
concerned
(EC
contrib. in
EUR)

Follow-up
actions

Recovery order
(amounts in EUR)

Issued

Paid

Default
interest

Waived

Cancel-
lation of
EC
contrib.

(1) Since the last progress/final report sent to the Commission.

L 7/42

EN

Official Journal of the European Union

10.1.2008

B. Request for the second pre-financing payment

I, the undersigned [name in capitals of the person in charge],

representing the responsible authority for managing and implementing the [name of the Fund] request payment of the
following amount as the second pre-financing payment.

EUR (1)

[exact figure to two decimal places]

This request for payment is admissible because:

(a) a progress report on implementation of the annual programme has been submitted to the Commission or is attached;

(b) a certified declaration of expenditure drawn up accounting for at least 60 % of the amount of the first pre-financing

has been submitted or is attached;

(c)

the annual programme has been implemented according to the principle of sound financial management and there is
a reasonable assurance that the underlying transactions are legal and regular;

(d) there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as

regards the actions for which the expenditure is declared in the request.

Payment should be made by the Commission to:

Authority responsible for receiving payments

Bank

Bank account No

Account holder
responsible for receiving payments)

(if not

the

same

as

the

authority

Date

Name in capital letters, stamp, position and signature of
competent authority

(1) Total amount requested to complement the first pre-financing.

10.1.2008

EN

Official Journal of the European Union

L 7/43

ANNEX 5

MODEL FINAL REPORT ON IMPLEMENTATION OF THE ANNUAL PROGRAMME

MEMBER STATE:

FUND:

RESPONSIBLE AUTHORITY:

YEAR COVERED:

A. Technical report

1.

OPERATIONAL IMPLEMENTATION

1.1.

Timetable on the implementation of the programme

1.2. Update from the progress report on the description of the organisation of the selection of projects and tenders and

their outcomes, if appropriate

1.3.

The achievements in implementing the actions of the programme under the priorities chosen

1.3.1. Actions implementing priority 1

1.3.2. Actions implementing priority 2

1.3.3. Etc.

Aspects of the action presented when describing each action under point 1.3 to etc.

1. Purpose and scope of the action

2. Changes from the programme as approved by the Commission (if appropriate)

3. Monitoring activities undertaken during and after the implementation

4. Actual results

5. Assessment of the actual results in comparison to the targets and indicators set in the programme

1.4.

The results of the technical assistance

1.5.

Problems encountered and measures taken on the implementation of the programme

1.6.

Procedures applied when the responsible authority implemented project(s) directly acting as an executing body (if
appropriate)

1.7.

Coherence and complementarity with other instruments

2.

3.

ASSESSMENT OF THE PROGRESS MADE IN IMPLEMENTING THE MULTIANNUAL PROGRAMME

MEASURES TAKEN TO PROVIDE INFORMATION ON THE PROGRAMME

3.1. Measures taken to make the multiannual (1) and annual programme public

3.2.

Implementation of the visibility principle

4.

FINANCIAL IMPLEMENTATION

(1) Applicable only for the final report on implementation of the first annual programme.

L 7/44

EN

Official Journal of the European Union

10.1.2008

y
t
i
r
o
h
t
u
A

e
l
b
i
s
n
o
p
s
e
R

e
h
t

y
b

d
e
t
p
e
c
c
a

s
e
r
u
g
i
f

l
a
u
t
c
A

)
n
o
i
t
u
b
i
r
t
n
o
c

C
E

l
a
n
i
f

d
n
a

s
e
i
r
a
i
c
i
f
e
n
e
b

e
h
t

y
b

d
e
r
r
u
c
n

i

s
t
s
o
c
(

S
M

e
h
t

f
o

l
e
v
e
l

e
h
t

t
a

d
e
t
t
i

m
m
o
C

S
M

y
b

d
e
m
m
a
r
g
o
r
P

)

R
U
E

n

i

s
e
r
u
g
i
f

l
l
a
(

e
m
m
a
r
g
o
r
p

l
a
u
n
n
a

e
h
t

f
o

n
o
i
t
a
t
n
e
m
e
l
p
m

i

e
h
t

n
o

t
r
o
p
e
r

l
a
n
i
F

1

e
l
b
a
T

t
r
o
p
e
r

l
a
i
c
n
a
n
i
f

d
e
l
i
a
t
e
D

]

…

[

:

d
e
n
r
e
c
n
o
c

e
m
m
a
r
g
o
r
p

l
a
u
n
n
A

]
r
a
e
y
/
h
t
n
o
m
/
y
a
d
[

:
t
a

n
o
i
t
a
u
t
i
S

]

…

[

:
s
n
o
i
t
c
a

r
e
h
t
o
/
y
t
i
r
o
i
r
P

]

…

[

:
e
t
a
t
S

r
e
b
m
e
M

)
j

–

h

A
R

e
h
t

=

k
(

)
j
(

)
g
/
h

=

i
(

)
h
(

o
t

l
l
i
t
s

C
E

o
t
/
y
a
p

y
b

r
e
v
o
c
e
r

-
i
r
t
n
o
c

C
E

d
i
a
p

n
o
i
t
u
b

-
i
r
t
n
o
c

C
E

%

n
o
i
t
u
b

-
i
r
t
n
o
c

C
E

e
u
d

n
o
i
t
u
b

e
l
b
i
g
i
l
e

l
a
t
o
T

-
i
r
t
n
o
c

C
E
%

-
i
r
t
n
o
c

C
E

e
l
b
i
g
i
l
e

l
a
t
o
T

C
E

%

-
i
r
t
n
o
c

C
E

s
t
s
o
c

)
g
(

)
d
/
e

=

f
(

)
e
(

)
d
(

)
a
/
b

=

c
(

)
b
(

n
o
i
t
u
b

n
o
i
t
u
b

s
t
s
o
c

n
o
i
t
u
b
i
r
t
n
o
c

n
o
i
t
u
b

l
a
t
o
T

d
e
m
m
a
r
g
o
r
p

c
i
f
i
c
e
p
s

.
f
e
R

s
t
s
o
c

)
a
(

)
1
(

y
t
i
r
o
i
r
p

.
f
e
R

y
t
i
r
o
i
r
p

s
t
c
e
j
o
r
P

s
n
o
i
t
c
A

]

…

[

:

N

t
c
e
j
o
r
P

]

…

[

:

N

t
c
e
j
o
r
P

]

…

[

:

N

t
c
e
j
o
r
P

]

…

[

:

1

t
c
e
j
o
r
P

]

…

[

:

1

n
o
i
t
c
A

]

…

[

:

1

t
c
e
j
o
r
P

]

…

[

:

…
n
o
i
t
c
A

1

n
o
i
t
c
A

l
a
t
o
T

]

…

[

:

1

t
c
e
j
o
r
P

]

…

[

:

N

n
o
i
t
c
A

]

…

[

:

…
n
o
i
t
c
A

l
a
t
o
T

e
c
n
a
t
s
i
s
s
a

l
a
c
i
n
h
c
e
T

)
2
(

s
n
o
i
t
a
r
e
p
o

r
e
h
t
O

N

n
o
i
t
c
A

l
a
t
o
T

0

0

%
0

0

0

%
0

0

0

%
0

0

0

L
A
T
O
T

.
s
n
o
s
r
e
p

d
e
l
t
t
e
s
e
r

r
o

s
e
r
u
s
a
e
m

y
c
n
e
g
r
e
m
e

s
a

h
c
u
s

t
c
a

c
i
s
a
b

e
h
t

n

i

d
e
n
i
f
e
d

s
e
r
u
s
a
e
m

c
i
f
i
c
e
p
s

,
e
t
a
i
r
p
o
r
p
p
a

e
r
e
h
W

.
e
l
b
a
c
i
l

p
p
a

f
I

)
1
(

)
2
(

10.1.2008

EN

Official Journal of the European Union

L 7/45

4.1.

List of all pending recoveries at 30 June of the year N + 2 (N = year of this annual programme)

Final report on the implementation of the annual programme

Table 2

List of pending recovery orders

Member State: […]

Fund: […]

Situation at: [day/month/year]

Reference

Annual
programme

Project

Total amount to be
recovered

EC contribution to
be recovered

Deduced from the
related financial
report
(Y/N)

Reasons for
recovery

4.2.

List of recovery orders not included in the financial reports of the previous annual programmes (if appropriate)

Final report on the implementation of the annual programme

Table 3

List of recovery orders not already deducted from previous declarations of expenditure

Member State: […]

Fund: […]

Situation at: [day/month/year]

Reference

Annual
programme

Project

Total amount
recovered

EC contribution
recovered

Date of recovery

Reasons for
recovery

L 7/46

EN

Official Journal of the European Union

10.1.2008

5.

REPORTING ON IRREGULARITIES

Notification of new irregularities (1)?

No

Yes (if Yes, fill in table 4)

Final report on the implementation of the annual programme

Table 4

Initial reporting on irregularity

Member State: […]

Situation at: [day/month/year]

Fund: […]

Reference

Annual
programme

Project

Provision
infringed

Type of irre-
gularity

Date/source
of first infor-
mation

Method of
detection

Possibility of
fraud
(Y/N)

Amount
concerned in
EUR
(Community
contribution)

Follow-up of previous irregularities?

No

Yes (if Yes, fill in table 5)

Final report on the implementation of the annual programme

Table 5

Reporting of follow-up of irregularities

Member State: […]

Situation at: [day/month/year]

Fund: […]

Reference

Annual
program-
me

Project

Provision
infringed

Amount
concerned
(EC
contrib. in
EUR)

Follow-up
actions

Recovery order
(amounts in EUR )

Issued

Paid

Default
interest

Waived

Cancel-
lation of
EC
contrib.

6.

ANNEXES

Summary description of individual projects (one page per project) presenting objectives, achievements, relevant
indicators, financial table.

(1) Since the last progress/final report sent to the Commission.

10.1.2008

EN

Official Journal of the European Union

L 7/47

L 7/48

EN

Official Journal of the European Union

10.1.2008

B. Request for payment of the balance/ Statement of reimbursement

I, the undersigned [name in capitals of the person in charge], representing the responsible authority for the [name of the
Fund]

— request payment of the following amount:

EUR (1)

+

[exact figure to two decimal places]

or

— declare for reimbursement the following amount:

EUR (2)

–

[exact figure to two decimal places]

This amount results from the balance between the total amount of pre-financing payment(s) received for this annual
programme and the actual expenditure declared.

This request for payment is admissible because:

(a) a final report on implementation of the annual programme has been submitted to the Commission or is attached;

(b) a certified declaration of expenditure has been submitted or is attached;

(c) an annual audit report, an opinion on the functioning of the management and control system and a declaration on

the validity of the payment request prepared by the audit authority have been submitted or are attached;

(d) any interest generated by the pre-financing payments has been posted to the annual programme, being regarded as

national contribution and has been taken into account in the declaration of expenditure;

(e)

the annual programme has been implemented according to the principle of sound financial management and there is
a reasonable assurance that the underlying transactions are legal and regular;

(f)

there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as
regards the actions for which the expenditure is declared in the request.

Payment should be made by the Commission to:

Authority responsible for receiving payments

Bank

Bank account No

Account holder
responsible for receiving payments)

(if not

the

same

as

the

authority

Date

Name in capital letters, stamp, position and signature of
competent authority

(1) Total amount requested to complement the pre-financing payment(s).
(2) Total amount to be reimbursed after the clearing of the pre-financing payment(s).

10.1.2008

EN

Official Journal of the European Union

L 7/49

ANNEX 6

MODEL AUDIT STRATEGY

MEMBER STATE:

FUND(S):

RESPONSIBLE AUTHORITY:

1.

THE AUDIT UNIVERSE

1.1.

Scope of the strategy (Funds covered)

1.2.

Period covered by the strategy

1.3. Audit standards applied

2.

RISK ASSESSMENT

2.1.

Risk identification and assessment

2.2.

Risk response and residual risk

3.

OBJECTIVES AND PRIORITIES

3.1. Objectives of the audits

3.2.

Priorities for the audits

4.

AUDIT APPROACH

4.1.

System audits

4.1.1. The responsible body(ies) for the audit work

4.1.2. The authorities to be audited

4.1.3. Horizontal issues to be covered by the system audits

4.1.4. Indicative multiannual plan for system audits (if possible)

4.2. Audits of projects

4.2.1. The responsible body(ies) for the audit work

4.2.2. Description of the sampling methodology

L 7/50

EN

Official Journal of the European Union

10.1.2008

5.

AUDIT PLANS COVERING CALENDAR YEARS 2007 AND 2008

5.1.

Year 2007 (1)

Year 2007

System audits

Funds

Authorities
concerned

Processes
concerned

Scope of the audit

Mandays

Planning

Funds

Programme
year

Priority

Project

Final
beneficiary

Total eligible costs
of the project

Costs to be
audited

Mandays

Planning

Audits of projects

5.2.

Year 2008

Insert data using the model table defined for year 2007.

Annex(es) to the audit strategy (2): annual plans

MEMBER STATE:

FUND:

RESPONSIBLE AUTHORITY:

CALENDAR YEAR COVERED:

1.

2.

3.

CHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE

MAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR

AUDIT PLAN YEAR 20XX

Insert data using the model table defined for year 2007.

(1) If applicable.
(2) To be submitted after the audit strategy, in accordance with Article 25(2).

10.1.2008

EN

Official Journal of the European Union

L 7/51

ANNEX 7

MODEL REPORT BY THE AUDIT AUTHORITY

MEMBER STATE:

FUND:

RESPONSIBLE AUTHORITY:

ANNUAL PROGRAMME COVERED BY THE REPORT:

.....................................................................................................................

1.

GENERAL INFORMATION

1.1. The bodies that have been involved in preparing the report

A. Annual audit report

1.2.

Identification and justification of major changes in the implementation of the audit plans related to the annual
programme concerned

1.3. Summary table of the results of the audits

Audit report

Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]

System audits closed since last report

Fund(s)

Authorities
concerned

Processes concerned Scope of the audit

Man-days

Date of final report

Audits of projects linked to annual programme 20xx

Fund(s)

Project

Final beneficiary

Total eligible
costs
(a)

Eligible costs
audited
(b)

Financial
correction
(c)

Error rate
(d = c/b)

Total

0

0

0

%

Total annual programme

(e)

(f)

Coverage rate:
(= f/e)

L 7/52

EN

Official Journal of the European Union

10.1.2008

2.

SYSTEMS AUDITS

2.1. The bodies that carried out audits

2.2. A summary list of the audits carried out

2.3. The principal findings, recommendations and the conclusions drawn from the audit work for the management and

control systems

2.4. Financial impact of the audit findings

2.5. Additional work, where appropriate

2.6.

Indication whether any problems identified were considered to be systemic in nature and the measures taken,
including a quantification of any financial corrections

2.7.

Information on the follow-up of the audit recommendations

3.

AUDITS ON PROJECTS

3.1. The bodies that carried out the audits

3.2. A summary list of audits carried out and the percentage of expenditure checked in relation to total eligible

expenditure declared to the Commission

3.3. The principal findings, recommendations and conclusions of the audits with regard to the projects implemented

3.4. The conclusions drawn from the results of the audits with regard to the effectiveness of the management and

control system

3.5. Financial impact of the audit findings

3.6. Additional work, where appropriate

3.7.

Information on the follow-up of audit recommendations

3.8.

Indication whether any problems identified were considered to be systemic in nature and the measures taken,
including a quantification of any financial corrections

4.

FOLLOW-UP OF AUDIT ACTIVITY COVERED BY PREVIOUS REPORTS, IF APPROPRIATE

4.1.

Information on the follow-up to previous system audit recommendations

4.2.

Information on results of audits of actions of a systemic nature from previous annual programmes

[signature of the responsible person]

10.1.2008

EN

Official Journal of the European Union

L 7/53

B. Opinion on the functioning of the management and control systems

To the European Commission

1.

INTRODUCTION

I, the undersigned, representing the [name of audit authority designated by Member State], have examined the functioning
of the management and control systems in the [name of the Fund] regarding the actions implemented under the Annual
Programme for the year [20XX], in order to issue an opinion on whether the systems functioned effectively so as to
provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a
consequence, reasonable assurance that the underlying transactions are legal and regular.

2. SCOPE OF THE EXAMINATION

The examination was carried out in accordance with the audit strategy in respect of this Fund during the period
[dd/mm/year] to [dd/mm/year] and reported in the annual audit report under section A.

Either

There were no limitations on the scope of the examination.

Or

The scope of the examination was limited by the following factors:

(a) […]

(b) […]

(c) Etc.

(Indicate any limitation on the scope of the examination,
for example any systemic problems, weaknesses in the
management and control system, lack of supporting documentation, cases under legal proceedings, etc., and estimate
the amounts of expenditure and the Community contribution affected. If the audit authority does not consider that the
limitations have an impact on the expenditure declared, this should be stated.)

3. OPINION

Either (unqualified opinion)

Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the
management and control systems established for the [name of the Fund] complied with the applicable requirements of the
basic act [reference] [and Commission Decision No [XXX/2007/EC] and functioned effectively so as to provide reasonable
assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable
assurance that the underlying transactions are legal and regular.

Or (qualified opinion)

Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the
management and control systems established for the [name of the Fund] complied with the applicable requirements of the
basic act [reference] [and Commission Decision No XXX/2007/EC] and functioned effectively so as to provide reasonable
assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable
assurance that the underlying transactions are legal and regular, except in the following respects:

(a) […]

(b) […]

(c) Etc.

My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not
operate in such a way as to give a reasonable assurance on the correctness of the declarations of expenditure presented to
the Commission are as follows:

(a) […]

(b) […]

(c) Etc.

I estimate the impact of the qualification(s) to be […] % of the total expenditure declared. The Community contribution
affected is thus […].

L 7/54

EN

Official Journal of the European Union

10.1.2008

Or (adverse opinion)

Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the
management and control system established for the [name of the Fund] did not comply with the requirements of Articles
[…] of the basic act [reference] [and Commission Decision No XXX/2007/EC] and did not function effectively so as to
provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a
consequence, does not provide reasonable assurance that the underlying transactions are legal and regular.

This adverse opinion is based on:

(a) […]

(b) […]

(c) Etc.

Date

Signature

[signature of the responsible person]

C. Validation of the payment request

To the European Commission

1.

INTRODUCTION

I, the undersigned, representing the (name of the audit authority designated by Member State), have, for the annual
programme [20xx] of the [name of the Fund], examined the results of the audit work carried out on this annual
programme [and have carried out the additional work I judged necessary as set out in the report].

I have planned and performed this work with a view to assessing whether the request for payment of the balance of the
Community contribution to the annual programme [20xx] is valid and the underlying transactions covered by the
declarations of expenditure regarding this annual programme are legal and regular.

2. SCOPE OF THE EXAMINATION

Either

There were no limitations on the scope of the examination.

Or

The scope of the examination was limited by the following factors:

(a) […]

(b) […]

(c) Etc.

3. OPINION

Either (unqualified opinion)

Based on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all
material respects, the expenditure paid under the annual programme and that the request for payment of the balance of
the Community contribution to this annual programme is valid.

Or (qualified opinion)

Based on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all
material respects, the expenditure paid under the annual programme and that the request for payment of the balance of
the Community contribution to this annual programme is valid, except with regard to the following points:

10.1.2008

EN

Official Journal of the European Union

L 7/55

(a) […]

(b) […]

(c) Etc.

I estimate the impact of these qualifications to be […] of the total expenditure declared. The Community contribution
affected is thus […].

Or (adverse opinion)

Based on the examination referred to above, it is my opinion that the declarations of expenditure do not present fairly, in
all material respects, the expenditure paid under the annual programme and that, as a consequence, the request for
payment of the balance of the Community contribution to this annual programme is not valid.

Date

Signature

[signature of the responsible person]

L 7/56

EN

Official Journal of the European Union

10.1.2008

ANNEX 8

MODEL DECLARATION OF EXPENDITURE FOR THE SECOND PRE-FINANCING

MEMBER STATE:

FUND:

CERTIFYING AUTHORITY:

ANNUAL PROGRAMME COVERED BY THE CERTIFICATION:

I, the undersigned, [name of the person in charge]

representing the certifying authority designated for the [name of the Fund]

hereby certify that all expenditure included in the progress report on the implementation of the annual programme
amounts to:

EUR (1)

[exact figure to two decimal places]

I also certify that actions are progressing in pursuance with the objectives laid down in the Commission Decision
adopting the annual programme and in accordance with the basic act and its implementing rules, and in particular, that:

1. the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable

supporting documents;

2. the expenditure declared complies with the applicable Community and national rules and has been incurred in respect
of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable
Community and national rules, in particular with public procurement rules;

3. for the purpose of certification,

I have received adequate information from the Responsible Authority on the

procedures and verifications carried out in relation to expenditure included in statements of expenditure;

4. the declaration of expenditure and the request for the second pre-financing payment take account, where applicable, of

any amounts recovered and of any interest received under the annual programme.

This declaration of expenditure is based on accounts provisionally closed on [dd/mm/20yy].

In accordance with Article 43 of the basic act, the supporting documents are and will continue to be available for at least
five years following the closure of the annual programme by the Commission.

Date

Name in capital letters, stamp, position
and signature of certifying authority

(1) Total amount of eligible expenditure paid by final beneficiaries or used for the technical assistance.

10.1.2008

EN

Official Journal of the European Union

L 7/57

ANNEX 9

MODEL DECLARATION OF EXPENDITURE FOR PAYMENT OF THE BALANCE

MEMBER STATE:

FUND:

CERTIFYING AUTHORITY:

ANNUAL PROGRAMME COVERED BY THE CERTIFICATION:

I, the undersigned, [name of the person in charge]

representing the certifying authority designated for the [name of the Fund]

hereby certify that all expenditure included in the final report on the implementation of the annual programme amounts
to:

EUR (1)

[exact figure to two decimal places]

I also certify that actions are progressing in pursuance with the objectives laid down in the Commission Decision
adopting the annual programme and in accordance with the basic act, and in particular that:

1. the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable

supporting documents;

2. the expenditure declared complies with the applicable Community and national rules and has been incurred in respect
of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable
Community and national rules, in particular with public procurement rules;

3. I have a reasonable assurance that the underlying transactions are legal and regular;

4. for the purpose of certification, I have received adequate information from the responsible authority on the procedures

and verifications carried out in relation to expenditure included in statements of expenditure;

5. the results of all audits carried out by or under the responsibility of the audit authority have been duly taken into

account;

6. the declaration of expenditure and the request for the balance payment take account, where applicable, of any amounts

recovered and of any interest received under the annual programme.

This declaration of expenditure is based on accounts closed on [dd/mm/20yy].

In accordance with Article 43 of the basic act, the supporting documents are and will continue to be available for at least
five years following the closure of the annual programme by the Commission.

Date

Name in capital letters, stamp, position
and signature of certifying authority

(1) Total amount of eligible expenditure paid by final beneficiaries or used for the technical assistance.

L 7/58

EN

Official Journal of the European Union

10.1.2008

ANNEX 10

INSTRUCTIONS CONCERNING THE EMBLEM AND DEFINITION OF THE STANDARD COLOURS

Symbolic description

Against a background of blue sky, 12 golden stars form a circle representing the union of the peoples of Europe. The
number of stars is fixed, 12 being the symbol of perfection and unity.

Heraldic description

On an azure field a circle of 12 golden mullets, their points not touching.

Geometric description

The emblem has the form of a blue rectangular flag of which the fly is one and a half times the length of the hoist. 12
golden stars situated at equal intervals form an invisible circle whose centre is the point of intersection of the diagonals of
the rectangle. The radius of the circle is equal to one third of the height of the hoist. Each of the stars has five points
which are situated on the circumference of an invisible circle whose radius is equal to one 18th of the height of the hoist.
All the stars are upright, i.e. with one point vertical and two points in a straight line at right angles to the mast. The circle
is arranged so that the stars appear in the position of the hours on the face of a clock. Their number is invariable.

Regulation colours

The emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW
for the stars.

Four-colour process

If the four-colour process is used, recreate the two standard colours by using the four colours of the four-colour process.
PANTONE YELLOW is obtained by using 100 % ‘Process Yellow’. PANTONE REFLEX BLUE is obtained by mixing 100 %
‘Process Cyan’ and 80 % ‘Process Magenta’.

10.1.2008

EN

Official Journal of the European Union

L 7/59

Internet

In the web palette PANTONE REFLEX BLUE corresponds to colour RGB: 0/0/153 (hexadecimal: 000099) and PANTONE
YELLOW to colour RGB: 255/204/0 (hexadecimal: FFCC00).

Monochrome reproduction process

Using black, outline the rectangle in black and print the stars in black on white.

Using blue (Reflex Blue), use 100 % with the stars reproduced in negative white.

Reproduction on a coloured background

If there is no alternative to a coloured background, put a white border around the rectangle, the width of the border
being one 25th of the height of the rectangle.

L 7/60

EN

Official Journal of the European Union

10.1.2008

ANNEX 11

RULES ON THE ELIGIBILITY OF EXPENDITURE

EUROPEAN REFUGEE FUND

I.1.

BASIC PRINCIPLES

1. In accordance with the basic act, for it to be eligible, expenditure must be:

I. General principles

(a) within the scope of the Fund and within its objectives, as described in Articles 1 and 2 of the basic act;

(b) within the eligible actions listed in Article 3 of the basic act, or, in the case of emergency measures,

related to the eligible actions included in Article 5 of the basic act;

(c) needed to carry out the activities covered by the project, forming part of the multiannual and annual
programmes, as approved by the Commission, or covered by the emergency measures as defined in
Article 5 of the basic act where these constitute an amendment to the relevant annual programme;

(d) reasonable and comply with the principles of sound financial management, in particular, value for money

and cost-effectiveness;

(e)

incurred by the final beneficiary and/or the partners in the project, who shall be established and registered
in a Member State, except in the case of international governmental organisations that pursue the same
objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to
the final beneficiary shall apply mutatis mutandis to the partners in the project;

(f)

linked to the target groups defined in Article 6 of the basic act;

(g)

incurred in accordance with the specific provisions in the grant agreement.

2. In the case of multiannual actions within the meaning of Article 14(6) of the basic act, only the part of the
action co-financed by an annual programme is considered to be a project for the application of these
eligibility rules.

3. Projects supported by the Fund shall not be financed by other sources covered by the Community budget.

Projects supported by the Fund shall be co-financed by public or private sources.

I.2.

BUDGET OF A PROJECT

The budget of a project shall be presented as follows:

Expenditure

Income

+ Direct costs (DC)

+ Indirect costs (fixed percentage of DC, defined in the

grant agreement)

+ Costs covered by assigned income (if applicable)

+ Contribution from the EC (defined as the lowest of the
three amounts indicated in Article 12 of this Decision)

+ Including assigned income as described in point

IV. (1)

+ Contribution from third parties

+ Receipts generated by the project

= Total eligible cost (TEC)

= Total income

The budget shall be balanced: total eligible cost shall be equal to total income.

(1) Including assigned income as described in point IV.

10.1.2008

EN

Official Journal of the European Union

L 7/61

I.3.

INCOME AND NON-PROFIT PRINCIPLE

1. Projects supported by the Fund must be of a non-profit-making nature. If, at the end of the project, the
sources of income, including receipts, exceed expenditure, the contribution to the project from the Fund shall
be reduced accordingly. All sources of income for the project must be recorded in the final beneficiary’s
accounts or tax documents, and must be identifiable and controllable.

2. Project income shall come from all financial contributions granted to the project by the Fund, from public or
private sources, including the final beneficiary’s own contribution, and from any receipts generated by the
project. ‘Receipts’ for the purpose of this rule covers revenue received by a project during the eligibility period,
as described in point I.4, from sales, rentals, services, enrolment/fees or other equivalent income.

3. The Community contribution resulting from the application of the principle of non-profit, as referred to
under Article 12(c) of this Decision, will be the ‘total eligible cost’ minus the ‘contribution from third parties’
and ‘receipts generated by the project’.

I.4.

ELIGIBILITY PERIOD

1. Costs relating to a project must be incurred and the respective payments (except for depreciation) made after
1 January of the year referred to in the financing decision approving the annual programmes of the Member
States. The eligibility period is until 31 December of the year N (1) +1, meaning that the costs relating to a
project must be incurred before this date.

2. An exception to the abovementioned eligibility period is made for emergency measures (refer to Article 21(3)

of the basic act) and for technical assistance for Member States (refer to point V.3).

I.5.

RECORD OF EXPENDITURE

1. Expenditure shall correspond to payments made by the final beneficiary. These must be in the form of

financial (cash) transactions, with the exception of depreciation.

2. As a rule, expenditure shall be justified by official invoices. Where this cannot be done, expenditure shall be

supported by accounting documents or supporting documents of equivalent evidential value.

3. Expenditure must be identifiable and verifiable. In particular:

(a)

it must be recorded in the accounting records of the final beneficiary;

(b) it must be determined in accordance with the applicable accounting standards of the country where the
final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and

(c)

it must be declared in accordance with the requirements of applicable tax and social legislation.

4. Where applicable, the final beneficiaries are obliged to keep certified copies of the accounting documents

justifying income and expenditure incurred by the partners in relation to the project concerned.

5. The storage and processing of such records must comply with the national data protection legislation.

I.6.

TERRITORIAL SCOPE

1. Expenditure for actions described in Articles 3 and 5 of the basic act must be:

(a)

incurred by the final beneficiaries defined in point I.1(e); and

(b) incurred in the territory of the Member States, with the exception of actions concerning resettlement
referred to in Article 3(5) of the basic act, which may be incurred in the territory of the Member States or
in the host country.

(1) Where ‘N’ is the year referred to in the financing decision approving the annual programmes of Member States.

L 7/62

EN

Official Journal of the European Union

10.1.2008

2. Partners in the project registered and established in third countries may participate in projects on a no-cost
basis, except in the case of international governmental organisations. Therefore, costs incurred by these
partners are ineligible.

II.1.

DIRECT ELIGIBLE COSTS

II. Categories of eligible costs (at project level)

The direct eligible costs of the project are costs that, with due regard to the general conditions of eligibility set
out in part I above, are identifiable as specific costs directly linked to the implementation of the project. Direct
costs shall be included in the estimated overall budget of the project.

The following direct costs are eligible.

II.1.1.

Staff costs

II.1.1.1. G e n e r a l r u l e s

1. Direct costs for staff are eligible only for persons that have a key and direct role in the project, such as project
for example planning project activities,
the

managers and other staff operationally involved in the project,
implementing (or monitoring) operational activities, delivering services to the final
project, etc.

recipients of

Costs for other members of staff in the final beneficiary organisation who only provide a supporting role
(such as the general manager, accountant, procurement support, human resources support,
information
technology support, administrative assistant, receptionist, etc.) are not eligible as direct costs and are
considered to be indirect costs (see point II.2).

2. Staff costs shall be detailed in the forward budget, indicating functions, number of staff and names.

If the names of the persons are not yet known or cannot be disclosed, indication shall be provided of the
professional and technical capacities of the persons set to implement the relevant functions/tasks within the
project.

3. The cost of staff assigned to the project, i.e. salaries and social security contributions and other statutory costs,
shall be eligible, provided that this does not exceed the average rates as regards the final beneficiary’s usual
policy on remuneration. Where applicable, this figure may include all the usual contributions paid by the
employer, but it must exclude any bonuses, incentive payments or profit-sharing schemes. Levies, taxes or
charges (in particular, direct taxes and social security contributions on wages) arising from projects co
financed by the Fund amount to eligible costs only where they are actually borne by the final beneficiary
of the grant.

II.1.1.2. S p e c i f i c c o n d i t i o n s f o r s t a f f c o s t s o f p u b l i c b o d i e s

Staff costs of public bodies implementing the project are considered to be direct eligible costs only in the
following situations:

(a) a person contracted by the final beneficiary solely for the purpose of implementing the project;

(b) a person employed on a permanent basis by the final beneficiary who:

— fulfils tasks specifically linked to the implementation of the project on the basis of overtime remu-

neration, or

— is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the
implementation of the project which do not form part of his/her normal routine and he/she is replaced
for his/her usual tasks by another person recruited by the organisation.

II.1.2.

Travel and subsistence costs

1. Travel and subsistence costs are only eligible as direct costs for:

(a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1;

(b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined

in point II.1.1;

10.1.2008

EN

Official Journal of the European Union

L 7/63

(c) other persons outside the final beneficiary who participate in the activities of the project. In this case,

attendance lists should be kept as supporting evidence.

2. Travel costs shall be eligible on the basis of the actual costs incurred. Reimbursement rates shall be based on
the cheapest form of public transport and flights shall, as a rule, be permitted only for journeys over 800 km
(return trip), or where the geographical destination justifies travelling by air. Boarding passes must be kept.
Where a private car is used, reimbursement is normally made either on the basis of the cost of public
transport, or on the basis of mileage rates in accordance with published official rules in the Member State
concerned or used by the final beneficiary.

3. Subsistence costs shall be eligible on the basis of real costs or a daily allowance. Where an organisation has its
own daily rates (subsistence allowances), they shall be applied within ceilings established by the Member State
in accordance with national legislation and practice. Subsistence allowances are normally understood to cover
local transport (including taxis), accommodation, meals, local telephone calls and sundries.

II.1.3.

Equipment

II.1.3.1. G e n e r a l r u l e s

1. Costs pertaining to the acquisition of equipment (based on depreciation of purchased assets, leasing or rental)
are only eligible if they are essential to the implementation of the project. Equipment shall have the technical
properties needed for the project and comply with applicable norms and standards.

2. Costs for day-to-day administrative equipment (such as printer, laptop, fax, copier, phone, cabling, etc.) are

not eligible as direct costs and are to be considered as indirect costs (see point II.2).

3. The choice between leasing, rental or purchase must always be based on the least expensive option. However,
if leasing or renting are not possible because of the short duration of the project or the rapid depreciation in
value, purchase is accepted and the costs related to depreciation, as described below, may be eligible on the
basis of national depreciation rules.

II.1.3.2. R e n t i n g a n d l e a s i n g

Expenditure in relation to renting and leasing operations is eligible for co financing subject to the rules
established in the Member State, national legislation and practice and the duration of the rental or lease for
the purpose of the project.

II.1.3.3. P u r c h a s i n g

1. Where equipment is purchased before or during the lifetime of the project, only the portion of equipment
depreciation corresponding to the duration of use for the project and the rate of actual use for the project is
eligible.

2. Equipment that was purchased before the lifetime of the project, but which is used for the purpose of the
is eligible on the basis of depreciation. However, these costs are ineligible if the equipment was

project,
originally purchased through a Community grant.

3. Purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is

written off in accordance with the tax and accounting rules applicable to the final beneficiary.

4. For individual items costing below EUR 1 000, the full purchase cost is eligible, provided that the equipment

is purchased during the first three months of the project.

II.1.4.

Real estate

II.1.4.1. G e n e r a l r u l e s

In the case of either purchase of real estate, construction or renovation of real estate, or rental of real estate, it
shall have the technical properties needed for the project and comply with the applicable norms and standards.

L 7/64

EN

Official Journal of the European Union

10.1.2008

II.1.4.2. P u r c h a s e , c o n s t r u c t i o n o r r e n o v a t i o n

1. Where the acquisition of real estate is essential for implementation of the project and is clearly linked with its
objectives, the purchase of real estate,
is
eligible for co-financing under the conditions set out below, without prejudice to the application of stricter
national rules:

i.e. buildings already constructed, or construction of real estate,

(a) a certificate shall be obtained from an independent qualified valuer or duly authorised official body
establishing that the price does not exceed the market value, either attesting that the real estate is in
conformity with national regulations or specifying the points which are not in conformity that the final
beneficiary plans to rectify as part of the project;

(b) the real estate has not been purchased through a Community grant at any time prior to the implemen-

tation of the project;

(c)

the real estate is to be used solely for the purpose stated in the project for a period of at least five years
after the end date of the project unless the Commission specifically authorises otherwise;

(d) only the portion of the depreciation of these assets corresponding to the duration of use for the project
and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national
accounting rules.

2. In the case of renovation, only conditions (c) and (d) above apply.

II.1.4.3. R e n t a l

Rental of real estate is eligible for co financing where there is a clear link between the rental and the objectives of
the project concerned, under the conditions set out below and without prejudice to the application of stricter
national rules:

(a) The real estate shall not have been purchased through a Community grant;

(b) The real estate should only be used for implementation of the project. If not, only the portion of the costs

corresponding to the use for the project is eligible.

II.1.4.4. O f f i c e s p a c e f o r t h e f i n a l b e n e f i c i a r y

Costs for the purchase, construction, renovation or rental of office space for the routine activities of the final
beneficiary are not eligible. Such costs are considered to be indirect costs (see point II.2).

II.1.5.

Consumables, supplies and general services

1. The costs of consumables, supplies and general services are eligible provided that they are identifiable and

directly necessary for the implementation of the project.

2. However, office supplies as well as all kinds of small administrative consumables, supplies, hospitality costs
and general services (such as telephone, Internet, postage, office cleaning, utilities, insurance, staff training,
recruitment, etc.) are not direct eligible costs; they are included in indirect costs, as referred to in point II.2.

II.1.6.

Subcontracting

1. As a general rule, final beneficiaries must have the capacity to carry out the activities relating to the project
themselves. Therefore, subcontracting must be limited and shall not exceed 40 % of the direct eligible costs of
a project unless duly justified and approved in advance by the responsible authority.

2. Expenditure relating to the following subcontracts is ineligible for co financing by the Fund:

(a) subcontracting of tasks relating to the overall management of the project;

(b) subcontracting that adds to the cost of the project without adding proportionate value to it;

10.1.2008

EN

Official Journal of the European Union

L 7/65

(c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total
cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value
of the work or services provided.

3. For all subcontracts, subcontractors shall undertake to provide all audit and control bodies with all the

necessary information relating to subcontracted activities.

II.1.7.

Costs deriving directly from the requirements linked to EU co-financing

Costs needed to meet the requirements linked to EU co-financing, such as publicity, transparency, evaluation of
the project, external audit, bank guarantees, translation costs, etc., are eligible as direct costs.

II.1.8.

Expert fees

Legal consultancy fees, notarial fees and costs of technical and financial experts are eligible.

II.1.9.

Specific expenses in relation to the target groups

For the purpose of assistance, purchases made by the final beneficiary for the target groups and reimbursements
by the final beneficiary of costs incurred by the target groups are eligible under the following specific conditions:

(a) the final beneficiary shall keep the necessary information and evidence during the period mentioned in
Article 43 of the basic act that the persons receiving this assistance correspond to the target group defined in
Article 6 of the basic act;

(b) the final beneficiary must keep evidence for the support provided (such as invoices and receipts) during the

period mentioned in Article 43 of the basic act that the persons have received this support.

II.1.10. Emergency measures

1. For duly justified reasons, derogations to the eligibility rules defined in this Decision may be allowed for
expenditure linked to emergency measures, provided that they are approved in the Commission Decision
authorising the emergency measures.

2. In accordance with Article 21(3) of the basic act, the eligibility period shall be for a maximum of six months,

meaning that the costs relating to a project must be incurred during this period.

II.2.

INDIRECT ELIGIBLE COSTS

1. Indirect costs relate to categories of expenditure that are not identifiable as specific costs directly linked to the
project. A fixed percentage of the total amount of direct eligible costs may be eligible as indirect costs, provided
that:

(a)

the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member
State in relation to needs;

(b) the indirect costs are anticipated in the forward budget of the project;

(c)

the indirect costs do not include costs assigned to another heading of the budget for the project;

(d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received
from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;

(e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible
costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:

— where the responsible authority acts as an executing body as defined in Article 7(3), or

— where subcontracting exceeds 40 % of the eligible direct costs.

L 7/66

EN

Official Journal of the European Union

10.1.2008

2. The percentage allocated to indirect costs shall cover the following costs in particular:

(a) staff costs that are ineligible as direct costs as per point II.1.1.1(1);

(b) administration and management expenses, such as costs identified in II.1.5.2;

(c) bank fees and charges (except bank guarantees as defined in section II.1.7);

(d) depreciation of real estate and maintenance costs when linked to day-to-day administrative operations,

such as costs identified in II.1.4.4;

(e) all costs linked to the project but excluded from section II.1, ‘Direct eligible costs’.

The following costs are not eligible:

III. Ineligible expenditure

(a) VAT, except where the final beneficiary can show that he is unable to recover it;

(b) return on capital, debt and debt service charges, debit interest, foreign exchange commissions and exchange losses,
provisions for losses or potential future liabilities, interest owed, doubtful debts, fines, financial penalties, litigation
costs, and excessive or reckless expenditure;

(c) entertainment costs exclusively for project staff. Reasonable hospitality costs at social events justified by the project,

such as an event at the end of the project or meetings of the project steering group, are permitted;

(d) costs declared by the final beneficiary and covered by another project or work programme receiving a Community

grant;

(e) purchase of land;

(f)

staff costs for officials who contribute to project implementation by accomplishing tasks that are part of their normal
routine;

(g) contributions in kind.

IV. Costs covered by assigned income

1. In duly substantiated cases, co-financing of the project as regards the contribution from the final beneficiary and the
partners in the project may be made up in part of contributions in terms of work carried out by permanent officials
employed by these bodies and involved in the project. In this case these costs are not eligible as direct or indirect staff
costs as defined under points II.1.1 and II.2 but as costs covered by assigned income.

2. Such contributions shall not exceed 50 % of the total contribution given by the final beneficiary. In this case, the

following rules shall apply:

(a)

tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory
responsibilities of the public authority;

(b) public officials entrusted with implementing a project are seconded by a duly documented decision of the

competent authority;

(c)

the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by
accounting documents of the public authority.

V. Technical assistance at the initiative of Member States

1. At the initiative of each Member State, the following technical assistance measures are eligible for each annual

programme, within the limits specified in Article 16 of the basic act:

(a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including

computer equipment and consumables);

10.1.2008

EN

Official Journal of the European Union

L 7/67

(b) expenditure relating to audits and on-the-spot checks of actions or projects;

(c) expenditure relating to evaluations of actions or projects;

(d) expenditure relating to information, dissemination and transparency in relation to actions;

(e) expenditure on the acquisition,

installation and maintenance of computerised systems for the management,

monitoring and evaluation of the Funds;

(f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions.
This expenditure may also include the costs of experts and other participants in these committees, including third-
country participants, where their presence is essential to the effective implementation of actions;

(g) expenditure on salaries, including social security contributions, although only in the following cases:

— civil servants or other public officials seconded by duly documented decision of the competent authority to

carry out tasks referred to in points (a) to (f),

— other staff employed to carry out tasks referred to in points (a) to (f),

— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid

down in the decision approving the assistance.

2. Technical assistance may finance expenses incurred by any of the following bodies: responsible authority, delegated

authority, audit authority, certifying authority.

3. Activities linked to technical assistance must be performed and the corresponding payments made after 1 January of
the year referred to in the financing decision approving the annual programmes of Member States. The eligibility
period lasts until the end of June of the year N (1) +2 or any later date compatible with the deadline for the submission
of the final report on implementation of the annual programme.

4. Any procurement must be carried out in accordance with national procurement rules established in the Member State.

5. Member States may implement technical assistance measures for this Fund together with technical assistance measures
for some or all of the four Funds. However, in that case only the portion of the costs used to implement the common
measure corresponding to this Fund shall be eligible for financing under this Fund, and Member States shall ensure
that:

(a)

the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable
manner; and

(b) there is no double financing of costs.

(1) Where ‘N’ is the year referred to in the financing decision approving the annual programmes of Member States.

L 7/68

EN

Official Journal of the European Union

10.1.2008

ANNEX 12

APPLICATION FOR EMERGENCY MEASURES

MEMBER STATE:

RESPONSIBLE AUTHORITY:

YEAR OF APPLICATION:

ANNUAL PROGRAMME TO BE AMENDED:

1. Description of the situation of particular pressure requiring emergency measures

1.1. An indication of the exceptional character of the situation

1.2. The number and nature of arrivals

1.3. The effects of these arrivals on reception capacities, the asylum system or infrastructure

1.4. The urgent needs

1.5. The short-term objectives

2.

Emergency measures envisaged

2.1. Measure 1

2.2. Measure 2

2.3. Etc.

Aspects of the measure presented when describing each measure under point 2.1 to etc.

1. Purpose and scope of the measure (1), including target group

2. Duration of the measure (2)

3. Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as

executing body

4. Expected grant recipients

5. Expected quantified results and indicators to be used

6. Visibility of EC funding

7. Complementarity with existing actions supported by the European Refugee Fund

3.

Eligibility rules

3.1. Start date and end date of all the measures

3.2. Derogations to the eligibility rules on expenditure, referred to in Annex 11 of this decision, in accordance with

Article 5 of the basic act

4.

Indicative financing plan
Financial tables replacing the tables in Annex 3 under the heading ‘Other operations’ (with relevant details).

(1) In accordance with the specific rules on eligibility under the basic act.
(2) Maximum of six months.