Commission Regulation (EC) No 1078/2008 of 3 November 2008 laying down detailed rules for the implementation of Council Regulation (EC) No 861/2006 as regards the expenditure incurred by Member States for the collection and management of the basic fisheries data
Date: 2008-11-03
Institutions: European Commission
Subjects: EU Member State, budget estimate, budgetary expenditure, data collection, disclosure of information, exchange of information, fishing industry, industrial investment

L 295/24

EN

Official Journal of the European Union

4.11.2008

COMMISSION REGULATION (EC) No 1078/2008

of 3 November 2008

laying down detailed rules for the implementation of Council Regulation (EC) No 861/2006 as
regards the expenditure incurred by Member States for the collection and management of the
basic fisheries data

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

in the area of data collection. It is also appropriate that
the non-compliance with such rules and procedures
entails the exclusion of expenditures.

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 861/2006 of
22 May 2006 establishing Community financial measures for
the implementation of the common fisheries policy and in the
area of the Law of the Sea (1), and in particular Article 31
thereof,

Whereas:

(5)

The annual Community contribution should be based on
annual budget forecasts which should be evaluated taking
into account the national programmes established by the
Member States.

(6) With a view to ensure that Community funds are
allocated efficiently, the annual budget forecast should
be consistent with the activities foreseen in the national
programme.

(1)

(2)

(3)

(4)

Council Regulation (EC) No 199/2008 of 25 February
2008 concerning the establishment of a Community
framework for the collection, management and use of
data in the fisheries sector and support
for scientific
advice regarding the Common Fisheries Policy (2) estab­
lishes a basis for scientific analyses of fisheries and for
providing the formulation of sound scientific advice for
the implementation of the Common Fisheries Policy.

The Commission is to adopt a multi-annual Community
programme pursuant
to Council Regulation (EC) No
199/2008 based on which the Member States should
establish multi-annual national programmes
the
collection, management and use of data.

for

Article 9 of Regulation (EC) No 861/2006 provides,
amongst other actions, for Community financial contri­
bution for measures in the area of basic data collection.
that Regulation requires the
Moreover, Article 24 of
Commission to decide
annual
each year on the
Community contribution to those measures.

the annual budgetary forecast

(7) With a view to simplifying procedures, it is necessary to
establish the rules and the format for the submission by
in
Member States of
relation to the execution of the national programmes.
Only costs directly related to the implementation of the
national programmes, which are properly justified and
actually incurred by the Member States,
should be
considered eligible. In this respect, it is also relevant to
clarify the role and obligations of partners and sub-
contractors
the national
programmes.

implementation of

in the

(8) With regard to the possibility to amend the technical
the multi-annual programmes as provided
aspects of
for
in Article 5(2) of Council Regulation (EC) No
199/2008, it is appropriate to establish the rules under
which the Member States may amend adequately the
funds necessary for the proper implementation of the
national programmes. Member States should be allowed
to reallocate funds between different cost categories if
this is considered of a benefit for the implementation
of the national programme.

In view of the principle of sound financial management,
it is necessary to lay down the rules and procedures to be
complied with by Member States in order to benefit from
Community financial assistance for expenditure incurred

(9)

(1) OJ L 160, 14.6.2006, p. 1.
(2) OJ L 60, 5.3.2008, p. 1.

Rules should be established in order to ensure that the
claims for reimbursement of expenditure are in line with
the Commission Decision
annual
Community contribution. Those rules should include
the procedure for submission and approval of such
claims. Where
claims which do not
comply with those rules should be de-committed.

appropriate,

approving

the

4.11.2008

EN

Official Journal of the European Union

L 295/25

(10)

is appropriate that payments are made in two
It
instalments,
thus allowing Member States to benefit
already from the Community financial contribution
during the period of implementation of the programme.

submit definitive annual budget
shall
2. Member States
the years of
their
forecasts for each of
national programme,
following the first, where they differ
from the indicative budget forecasts already submitted. Defi­
shall be submitted by 31
forecasts
nitive annual budget
October prior to the year of implementation concerned.

implementation of

(11)

In view of ensuring correct use of Community funds, the
Commission and the Court of Audit should be in a
position to verify the compliance with the provisions
provided in this Regulation and should,
that
purpose, be provided with any information relevant for
carrying out
the audits and financial corrections as
referred to in Article 28 of Regulation (EC) No
861/2006.

for

(12)

The measures provided for in this Regulation are in
accordance with the opinion of
the Committee for
Fisheries and Aquaculture,

3.
For the first national programme covering the period
2009-2010, the annual budget forecasts shall be submitted by
15 October 2008.

Article 3

Content of the annual budget forecast

The annual budget

1.
forecast shall contain the planned
annual expenditure that a Member State expects to incur for
the implementation of its national programme.

HAS ADOPTED THIS REGULATION:

2.

The annual budget forecast shall be presented:

Article 1

Subject-matter

This Regulation establishes detailed rules for the implementation
of Regulation (EC) No 861/2006 as regards the Community
financial contribution for expenditure incurred by Member
States
the basic
fisheries data.

collection and management of

the

for

(a) by category of expenditure as referred to in Annex I to this

Regulation;

(b) by module as defined in the Commission Decision estab­
lishing
the multi-annual Community programme on
collection, management and use of data for the fisheries
and aquaculture sectors; and

Article 2

(c) where relevant, by region as defined in Article 1(a) of

Commission Regulation (EC) No 665/2008 (1).

Submission of the annual budget forecast

1. Member States wishing to receive a financial contribution
from the Community for the implementation of their multi-
annual programme, as referred to in Article 4 of Regulation
(EC) No 199/2008, hereinafter ‘the national programme’, shall
submit to the Commission by 31 March of the year prior to the
period of the implementation of that programme:

3. Member States shall submit the annual budget forecast by
electronic means and using the financial forms established and
communicated to them by the Commission.

(a) an annual budget forecast for the first year of implemen­

tation of the national programme; and

Article 4

Evaluation of the annual budget forecast

annual budget
The Commission shall
1.
forecasts by taking into account
the national programmes
approved in accordance to Article 6(3) of Regulation (EC) No
199/2008.

evaluate

the

(b) indicative annual budget forecasts for each of the following

years of implementation of the national programme.

(1) OJ L 186, 15.7.2008, p. 3.

L 295/26

EN

Official Journal of the European Union

4.11.2008

For the purpose of evaluating the annual budget forecast,
2.
the Commission may request a Member State to provide further
clarification on the expenditure concerned. The Member State
shall provide that clarification within 15 calendar days from the
Commission’s request.

3.
If the Member State fails to communicate sufficient clar­
ification within the deadline referred to in paragraph 2, the
Commission may exclude as appropriate the concerned expen­
diture from the respective annual budget
to be
approved.

forecast

(b) concern an action foreseen in the national programme;

(c) be indicated in the annual budget forecast;

(d) fall in one of the categories listed in Annex I;

(e) concern an action executed in compliance with the
conditions laid down in Regulation (EC) No 199/2008
and its implementing provisions;

Article 5

Community financial contribution

The Commission shall approve the annual budget forecast and
shall decide on the annual Community financial contribution to
each national programme in accordance with the procedure laid
down in Article 24 of Regulation (EC) No 861/2006 and on the
basis of the outcome of the evaluation of the annual budget
forecasts as referred to in Article 4.

(f) be identifiable and verifiable, in particular being recorded in
the Member State and their

the accounting records of
partners;

(g) be determined according to the applicable accounting
standards and comply with the requirements of national
legislation;

Article 6

Amendments to the approved annual budget forecast

1. Member States shall be authorised to transfer the amounts
set out in the annual budget forecast approved in accordance
with Article 5 between modules and cost categories within the
same region only, provided that:

(h) be reasonable, justified, and comply with the requirements
regarding

in particular

of sound financial management,
economy and efficiency;

(i) be incurred during the implementation period of the action

as foreseen in the national programme.

(a)

the amounts transferred do not exceed EUR 50 000 or 10 %
of
for the region where the
amount of that budget is less than EUR 500 000;

the approved total budget

2.

Eligible expenditure shall be related to:

(b) they inform the Commission upon the occurrence of the

need for transfer.

(a)

the following data collection activities:

— collection of data on the sampling sites as referred to in
Article 10 of Regulation (EC) No 199/2008 from direct
sampling or interviews and queries,

Any other amendments of

2.
forecast
approved in accordance with Article 5 shall be duly justified
and shall be approved by the Commission before the expen­
diture is incurred.

the annual budget

— at-sea-monitoring

recreational
fisheries as referred to in Article 11 of Regulation (EC)
No 199/2008,

commercial

and

of

Article 7

Eligible expenditure

In order to be eligible for Community financial contri­

1.
bution, expenditure shall:

— research surveys at sea as referred to in Article 12 of

Regulation (EC) No 199/2008;

(a) be actually incurred by the Member State;

(b) the following data management activities, as provided for in
the multi-annual Community programme referred to in
Article 3 of Regulation (EC) No 199/2008:

4.11.2008

EN

Official Journal of the European Union

L 295/27

— database and web site development,

— data input (storage),

(h) entertainment expenses, other than those regarded by the
Commission as strictly necessary for carrying out
the
national programme;

— data quality control and validation,

(i)

expenditure on luxuries and publicity;

— data processing from primary data into detailed or

aggregated data,

— transformation process of the primary socioeconomic

data into metadata;

(c)

the following data use activities as provided for in the multi-
annual Community programme referred to in Article 3 of
Regulation (EC) No 199/2008:

— production of sets of data and their uses to support
scientific analysis as a basis for advice to fisheries
management,

— biological parameter estimates (age, weight, sex, maturity

and fecundity),

— preparation of sets of data for stock assessments, bio-
scientific
and

corresponding

economic modelling
analysis.

Article 8

Non-eligible expenditure

The following expenditure shall not be eligible for Community
financial contribution:

(a) profit margins, provisions and bad debts;

(b)

interest owed and bank charges;

(c)

average labour costs;

(d)

indirect costs such as: buildings and sites, administration,
infrastructure, running and
support staff, office supplies,
maintenance
telecommunication costs,
such as
costs,
goods and services;

(e)

equipment which is not used for data collection and
management purposes, such as scanners, printers, mobile
phones, walkie-talkies, videos and cameras;

(f) purchase of vehicles;

(g) distribution, marketing and advertising costs of promoting

products and commercial activities;

(j)

all expenditure on other programmes/projects financed by a
third party;

(k) all expenditure on protecting the results of the work carried

out under the national programme;

(l)

any recoverable types of levy (including VAT);

(m) resources made available to the Member State free of

charge;

(n) value of contributions in kind;

(o) unnecessary or ill-considered expenses.

Article 9

Implementation of programmes

the Member States to implement

1. Member States may be assisted by partners for the im­
plementation of the national programme. The partners shall be
organisations expressively identified in the national programme
to assist
the whole or a
significant part of the national programme. The partners shall
be directly involved in the technical implementation of one or
more tasks of the national programme and shall be subject to
the same obligations as the Member States in relation to the
implementation of the national programmes.

The partners

2.
the
programme, as subcontractors to the Member State or other
partners.

in the context of

shall not act,

specific tasks of

For a fixed duration,

3.
the national
programme may be carried out by subcontractors, who shall
not be considered as partners. Subcontractors shall be natural or
legal persons providing services to the Member States and/or
partners. Any recourse to subcontracting while the action is
in the initial programme
under way,
proposal, shall be subject
to prior written authorisation by
the Commission.

if not provided for

L 295/28

EN

Official Journal of the European Union

4.11.2008

Article 10

Submission of claims for reimbursement

1. Member States shall submit to the Commission claims for
reimbursement of expenditure incurred for the implementation
of the national programmes by 31 May of each year following
the calendar year concerned. Those claims shall be comprised
of:

(a) a letter stating the total amount claimed for reimbursement,
which shall clearly indicate the items listed in Annex II;

(b) a financial report, presented by category of expenditure,
module and, where relevant, by region as indicated in the
forms referred to in Article 3(3). The financial
financial
report shall be presented in the format established and
communicated to Member States by the Commission;

(c) a statement of expenditure as defined in the Annex III; and

(d) the relevant supporting documents as indicated in the

Annex I.

The claims for reimbursement shall be submitted to the

2.
Commission by electronic means.

reimbursement, Member
3. When submitting claims
States shall take all appropriate steps to verify and certify that:

for

(a)

the actions conducted and the statement of expenditure
incurred under
the Decision referred to in Article 5
correspond to the national programme as approved by
the Commission;

(b) the claim for reimbursement complies with the conditions

set out in Articles 7 and 8;

(c)

the expenditure has been incurred in compliance with the
conditions laid down in Regulation (EC) No 861/2006, this
Regulation, the Decision referred to in Article 5 and with
Community legislation on the award of public contracts.

For the purpose of evaluating the claim for reimbur­
2.
sement,
the Commission may request a Member State to
provide further clarification. The Member State shall provide
that
from the
15
Commission’s request.

clarification within

calendar

days

Article 12

Exclusion from reimbursement

If the Member States fails to communicate sufficient clarification
within the deadline referred to in Article 11(2) and the
Commission considers that the claim for reimbursement does
not comply with the conditions laid down in this Regulation, it
shall request the Member State to submit its observations within
15 calendar days.
the non-
compliance, the Commission shall refuse to reimburse all or
the expenditure concerned by the non-compliance
part of
and, where appropriate,
reimbursement of undue
payments or de-commit the outstanding amounts.

the examination confirms

request

If

Article 13

Approval of the claims for reimbursement

The Commission shall approve the claims for reimbursement on
the basis of the outcome of the procedure laid down in Articles
11 and 12.

Article 14

Payments

1.
The Community financial contribution granted to a
Member State in accordance with Article 8 in respect of each
year of implementation of the national programme shall be paid
in two instalments as follows:

(a) a pre-financing payment

equivalent

to 50 % of

the
Community contribution. That payment shall be made
after the notification to the Member State of the Decision
referred to in Article 5 and the receipt of a letter requesting
the pre-financing payment and clearly stating the items
listed in Annex II;

(b) an annual balance payment based on the claim of reimbur­
sement referred to in Article 10. That payment shall be
made within 45 days of approval, by the Commission, of
the claim for reimbursement referred to in Article 12.

Article 11

Evaluation of the claims for reimbursement

The Commission shall evaluate the claims for reimbur­

1.
sement on their compliance with this Regulation.

2.
Penalty reductions as referred to in Article 8 of Regulation
(EC) No 199/2008 shall be executed on the annual balance
payment as referred to in paragraph 1(b).

4.11.2008

EN

Official Journal of the European Union

L 295/29

Additional cost claims and supporting documents shall
3.
not be accepted after the execution of the balance payment.

Article 15

Currency

The Member States not participating in the third stage of
4.
the Economic and Monetary Union shall specify the exchange
rate used in the annual budget forecast and the claim for reim­
bursement.

The annual budget forecasts and the claims for reimbur­

1.
sement shall be expressed in euro.

Article 16

Audits and financial corrections

For

the first year of

implementation of

2.
the national
programme, Member States not participating in the third
stage of Economic and Monetary Union shall apply the
exchange rate published in the C series of the Official Journal
of the European Union on 1 March of the year prior to the period
of the implementation of that programme. For the first national
programme covering the period 2009-2010, that date shall be
1 October 2008.

3.
For each of the years of implementation of the national
programme following the first, Member States not participating
in the third stage of Economic and Monetary Union shall apply
the exchange rate published in the C series of the Official Journal
of the European Union on 1 October of the year prior to the year
of implementation concerned.

Member States shall provide the Commission and the Court of
Auditors with any information those institutions may request
for the audits and financial corrections referred to in Article 28
of Regulation (EC) No 861/2006.

Article 17

Entry into force

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

It shall apply to expenditure incurred as of 1 January 2009.

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

Done at Brussels, 3 November 2008.

For the Commission

Joe BORG
Member of the Commission

L 295/30

EN

Official Journal of the European Union

4.11.2008

Eligibility of expenditure incurred for the implementation of national programmes

ANNEX I

The eligible expenditure categories shall include all or some of the following:

(a) Staff costs:

— expenditure on staff for the time actually devoted to the national programme by scientific or technical staff only,

— staff costs shall be established in relation to the working time actually devoted to the national programme and
shall be calculated by reference to actual labour costs (wages, social costs, social security and pension contri­
butions), but excluding any other costs,

— calculation of the hourly/daily rates shall be done on the basis of 210 productive days per year,

— time devoted by staff to the programme must appear in full in the records (time sheets) and be certified at least
once each month by the responsible person. The time sheets shall be made available to the Commission on
request.

(b) Travel expenses:

— travel expenses shall be established in accordance with the internal rules of the Member State or partners. For
travel outside the Community, prior agreement of the Commission shall be required if not specified in the
national programme.

(c) Durable goods:

— durable goods must have an expected life not shorter than the duration of the work under the programme. They
are included in the inventory of durable goods or are regarded as assets in accordance with the accounting
methods, rules and principles of the Member State or partners concerned,

— for the purpose of calculating the eligible expenditure, durable goods will be considered to have a probable life of
36 months in the case of computer equipment of a value not exceeding EUR 25 000, and 60 months in the case
of other goods. The eligible amount will depend on the expected life of the goods in relation to the duration of
the programme, on condition that
the period used to calculate this amount starts on the actual date of
commencement of the programme, or the date of purchase of the goods where this occurs after the date of
commencement, and ends on the date of completion of the programme. Account should be taken also of the use
made of the goods during that period,

— as an exception, durable equipment may have been purchased or leased with an option to buy within six months

before the commencement day of the national programme,

— applicable public procurement rules shall also apply in case of purchase of durable goods,

— expenditure related to durable goods shall be justified with certified invoices, confirming the delivery date, and

must be submitted to the Commission together with the statement of expenditure.

(d) Consumable materials and supplies including computing costs:

— consumable materials and supplies expenditure are consumable raw materials for the purchase, production, repair
or use of any goods or equipment which have a probable life shorter than the duration of the work under the
programme. They are not included in the inventory of durable goods of the Member State or partners concerned,
or are not regarded as assets in accordance with the accounting principles, rules and methods of the Member State
or partners concerned,

— their description must be detailed enough to allow decision on their eligibility,

— eligible computing costs concern the establishment and supply to Member States of software for the management

and interrogation of databases.

4.11.2008

EN

Official Journal of the European Union

L 295/31

(e) Vessel costs:

— for research surveys at sea referred to in Article 12 of Regulation (EC) No 199/2008, including those conducted
from chartered vessels, only rental costs and other operating costs shall be eligible. A certified copy of the invoice
must be submitted to the Commission together with the statement of expenditure,

— when a vessel

is the property of the Member State or the partner, a detailed breakdown showing how the
operating costs charged have been calculated shall be submitted to the Commission together with the
statement of expenditure.

(f) Subcontracting costs/external assistance:

— subcontracting/external assistance concerns standard and non-innovative services provided to the Member State
and/or the partners who are unable to provide these services themselves. These costs shall not represent more
than 20 % of the approved overall annual budget. The prior written approval of the Commission is required where
the cumulative amount of the subcontracts in the national programme exceeds the above-specified limit,

— subcontracts must be awarded by a Member State/partner in accordance with the applicable rules on public

tendering and in conformity with Community Directives on public procurement procedures,

— all invoices by subcontractors shall include a clear reference to the national programme and module (i.e. number
and title or short title). All invoices shall be sufficiently detailed as to allow identification of single items covered
by the service delivered (i.e. clear description and cost of each item),

— the Member States and partners must ensure that each subcontract shall provide expressly for the Commission
and the Court of Auditors to exercise their powers of control, on documents and on the premises, over the
subcontractor who has received Community funds,

— countries outside the Community may, if their contribution is considered necessary for carrying out Community
programmes, participate as subcontractors in a national programme with the prior written approval of the
Commission,

— a certified copy of the contract with the subcontractor and subsequent proves of payment must be submitted to

the Commission together with the statement of expenditure.

(g) Other specific costs:

— Any other additional or unforeseen expenditure not falling within one of the above categories can be charged to
the programme only with the prior agreement of the Commission unless they are already foreseen in the annual
budget forecast.

(h) Support for scientific advice:

— daily allowances and travel costs are eligible for the duration of the meetings referred to in Article 10(2) of
Regulation (EC) No 665/2008 in accordance with rule established in Article 10(3) of Regulation (EC) No
665/2008,

— a certified copy of the supporting travel documents must be submitted to the Commission together with the

statement of expenditure.

L 295/32

EN

Official Journal of the European Union

4.11.2008

ANNEX II

Content of the letter stating the amount claimed for reimbursement or demanded as pre-financing payment

The letter stating the amount claimed for reimbursement or demanded as pre-financing payment shall clearly indicate:

1. the Commission Decision to which it refers (relevant Article and Annex);

2. the reference to the national programme;

3. the amount claimed from the Commission expressed in Euro, VAT excluded;

4. the type of claim (pre-finance, balance payment);

5. the bank account to which the transfer should be made.

4.11.2008

EN

Official Journal of the European Union

L 295/33

ANNEX III

STATEMENT OF EXPENDITURE

(to be sent to unit MARE.C4 through official channels)

PUBLIC EXPENDITURE INCURRED IN CARRYING OUT THE NATIONAL PROGRAMME FOR DATA COLLECTION

Commission Decision of/No .........................................................................................................................................................................

National reference (if any)

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

CERTIFICATE

I, the undersigned ............................................................................................................................................. representing the authority
........................................................................................................................
financial and control
procedures, hereby certify, after verification, that all eligible expenditure included in the attached documents, representing
the total cost, was paid in 200… and amounts to:
................... EUR (exact amount to two decimal places) concerning
the national data collection programme 200… and corresponding to the European Commission contribution of 50 %;

responsible

relevant

the

for

An instalment of ..................... EUR has already been received in respect of the above programme.

I also certify that the statement of expenditure is accurate and the application for payment takes account of any recoveries
made.

The operations were carried out in accordance with the objectives laid down in the decision and with the provisions of
Council Regulation (EC) No 199/2008 as well as Council Regulation (EC) No 861/2006, in particular as regards:

— compliance with Community law and instruments adopted under it, in particular the rules on competition and the

award of public contracts,

— application of management and control procedures to the financial assistance, in particular to verify the delivery of the
products and services co-financed and the reality of expenditure claimed and to prevent, detect and correct irregula­
rities, pursue fraud, and recover unduly paid amounts.

The tables attached comprise the expenditure incurred. Certified copies of invoices for durable goods and vessel costs are
annexed. Originals of all supporting documents and invoices will continue to be available for a minimum period of three
years following payment of the balance by the Commission.

Date: …/…/…

List of enclosures:

Name capitals, stamp, position and
signature of competent authority