CELEX: 32014D0304(01)
Language: en
Date: 2014-03-04 00:00:00
Title: Decision of the Bureau of the European Parliament of 29 March 2004 laying down the procedures for implementing Regulation (EC) No 2004/2003 of the European Parliament and of the Council on the Regulations governing political parties at European level and the rules regarding their funding

4.3.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 63/1
            
         
      DECISION OF THE BUREAU OF THE EUROPEAN PARLIAMENT
   
   of 29 March 2004 (1)
   
   laying down the procedures for implementing Regulation (EC) No 2004/2003 of the European Parliament and of the Council on the Regulations governing political parties at European level and the rules regarding their funding
   2014/C 63/01
   THE BUREAU OF THE EUROPEAN PARLIAMENT,
   Having regard to the Treaty establishing the European Community, and in particular Article 191 thereof,
   Having regard to Regulation (EC) No 2004/2003 of the European Parliament and of the Council of 4 November 2003 on the regulations governing political parties at European level and the rules regarding their funding (2), and in particular Article 9(1) thereof,
   Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (3) (the ‘Financial Regulation’) and Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (4) (the ‘Rules of Application of the Financial Regulation’),
   Having regard to Rule 23(11) of Parliament’s Rules of Procedure,
   Whereas:
   
               (1)
            
            
               There is a need to lay down the procedures for awarding and managing grants intended to contribute to the funding of political parties at European level (‘parties’) and political foundations at European level (‘foundations’),
            
         
               (2)
            
            
               Financial support for parties and foundations constitute an operating grant within the meaning of Article 121 of the Financial Regulation,
            
         
               (3)
            
            
               Financial support for foundations is accessory to financial support for parties, as it is conditioned on the foundation’s affiliation to a party and on the complementary role of the foundation in achieving the long-term objectives of the party. For reasons of sound financial management and transparency, each award of financial support shall be the subject of a Bureau decision of which the beneficiary shall be notified,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   Subject matter
   This Decision lays down the procedures for implementing Regulation (EC) No 2004/2003.
   Unless explicitly stated otherwise, this Decision applies both to parties, and to foundations.
   Article 2
   Call for proposals
   The European Parliament shall publish each year, before the end of the first half of the year preceding the year in respect of which the grant is being requested, a call for proposals with a view to the awarding of grants to parties and foundations.
   Article 3
   Funding application
   1.   For the purposes of implementing Article 4 of Regulation (EC) No 2004/2003, any organisation wishing to receive a grant from the general budget of the Union shall submit a written application to the President of the European Parliament prior to the 1 October preceding the financial year in respect of which the grant is being requested. The conditions laid down in Article 3 of Regulation (EC) No 2004/2003 shall be met on the date when the application is submitted and be maintained throughout the entire funding period.
   2.   The grant application form is set out in Annex 1. It is available on Parliament’s website.
   3.   In the grant application the General Conditions as set out in Annex 2a (parties) and Annex 2b (foundations) shall be accepted.
   4.   All notifications pursuant to Article 4(3) of Regulation (EC) No 2004/2003 shall be forwarded to the President of the European Parliament.
   Article 4
   Decision on the funding application
   1.   On a proposal from the Secretary-General, the Bureau shall assess funding applications on the basis of the criteria laid down in Articles 3 and 4 of Regulation (EC) No 2004/2003 with a view to determining which applications are eligible for funding. The Bureau and, when the Bureau decision is being prepared, the Secretary-General may ask an applicant to submit further supporting documents or to clarify the supporting documents attached to the application, by a deadline which they shall lay down.
   2.   Before 1 January of the financial year in respect of which the grant is being requested, the Bureau shall draw up the list of beneficiaries and the amounts of the grants awarded. Should a funding application not be approved, the Bureau shall set out in the same decision the grounds for rejecting the application, in particular in the light of the criteria laid down in Articles 3 and 4 of Regulation (EC) No 2004/2003.
   The deadline laid down in the first subparagraph may exceptionally be extended, should it not be possible, on account of the date of the last Bureau meeting before Parliament’s Christmas recess period or due to a delay in the Union budgetary procedure, to draw up in due time the list of beneficiaries and the amounts of the grants awarded.
   The Bureau decision shall be adopted on the basis of the assessment provided for in paragraph 1. It shall take account of any changes which have occurred in an applicant’s situation following submission of the application, on the basis of notifications received pursuant to Article 4(3) of Regulation (EC) No 2004/2003 and changes which are common knowledge.
   Pursuant to point (b) of Article 10(1) of Regulation (EC) No 2004/2003, the grant amount to be awarded to each party shall be determined on the basis of the number of Members of the European Parliament being a member of the applicant party on the final date for submission of applications, except where the number of Members has increased following the accession of new Member States.
   When, due to a change in the number of organisations applying for funding or the number of Members having joined an applicant party, the amounts for the applicants are significantly different from those which could be expected at the moment of the publication of the call for proposals, the Secretary-General shall inform the Bureau, which may invite the President of the European Parliament to submit a proposal to the competent committee with a view to adapting the available appropriations.
   3.   The Secretary-General, or a person duly authorised by him, shall inform applicants in writing of the decision taken on their applications. In cases where an application has been approved, the notification shall incorporate, as an annex, the grant award decision of the Bureau. Where an application has not been approved, the notification shall include the grounds for rejection set out by the Bureau. Applicants whose applications have been rejected by the Bureau shall be informed of that fact within 15 calendar days following notification to beneficiaries of the decision to award a grant.
   Article 5
   Grant award decision
   A grant awarded to a beneficiary shall be the subject of a grant award decision made by the Bureau and notified to the beneficiary, pursuant to Article 121(1) of the Financial Regulation. The models for a draft grant award decision are set out in Annexes 2a and 2b.
   Article 6
   Payment
   1.   Unless the Bureau decides otherwise, grants shall be paid to beneficiaries in the form of pre-financing in one instalment of 80 % of the maximum amount of the grant within 15 days following the date of the grant award decision. 100 % pre-financing of the maximum grant amount shall be permitted provided the beneficiary supplies a pre-financing guarantee pursuant to Article 206 of the Rules of Application of the Financial Regulation covering 40 % of the grant awarded.
   2.   The balance shall be paid once the period of eligibility for Union funding has come to an end, on the basis of the expenditure actually incurred by the beneficiary in implementing the work programme. If the total amount of the preceding payments exceeds the figure determined for the final grant, Parliament shall recover the sums unduly paid.
   3.   By 15 May and at the latest by 30 June following the end of the financial year, the beneficiary shall submit a final report with a view to enabling Parliament to pay the balance of the grant. The final report shall be composed of the following documents:
   
               (a)
            
            
               a report on the implementation of the work programme, as defined in Annex 1, Section II(2.1);
            
         
               (b)
            
            
               a financial statement of the eligible expenditure actually incurred, based on the structure of the provisional budget;
            
         
               (c)
            
            
               a comprehensive summary of revenue and expenditure corresponding to the beneficiary’s accounts for the period of eligibility covered by the grant award decision, specifying, where parties are concerned, the amount of the surplus carried over by the party to the next financial year and the amount to be provided for the specific reserve;
            
         
               (d)
            
            
               the list provided for in point (b) of Article 6(1) of Regulation (EC) No 2004/2003, specifying the donors and their respective donation exceeding EUR 500 per year and per donor;
            
         
               (e)
            
            
               a list of contracts, with the exception of lease contracts for the bureaux and the employment contracts of the salaried personnel, exceeding EUR 10 000, with specification of the contractual partner and the address thereof and the scope of the goods or services;
            
         
               (f)
            
            
               a report on an external audit of the beneficiary’s accounts carried out by an independent body or expert authorised under national law to audit accounts and appointed by Parliament for all parties and foundations.
            
         4.   The purpose of the external audit conducted in accordance with International Standards on Auditing shall be to certify that:
   
               (a)
            
            
               the financial statements have been prepared in accordance with the national law applicable to the beneficiary, are free of material misstatement and show a true and fair view of the financial position and the operating results;
            
         
               (b)
            
            
               the financial documents submitted by the beneficiary to the European Parliament are consistent with the financial provisions of the Bureau’s grant award decision;
            
         
               (c)
            
            
               the expenditure declared was actually incurred;
            
         
               (d)
            
            
               the statement of revenue is exhaustive;
            
         
               (e)
            
            
               the obligations arising from Regulation (EC) No 2004/2003 have been met;
            
         
               (f)
            
            
               the obligations arising from the grant award decision, in particular from Article II.7 and Article II.11, have been met;
            
         
               (g)
            
            
               (for parties) any surplus carried over to the next financial year has been used in the first quarter of the financial year, pursuant to Article 6a of this Bureau decision;
            
         
               (h)
            
            
               the obligations arising out of Article 125(5) and (6) of the Financial Regulation have been met;
            
         
               (i)
            
            
               the contributions in kind have actually been provided to the beneficiary and have been valued in compliance with the applicable rules.
            
         The auditor shall be mandated by Parliament, subject to the tender procedures in force under the Financial Regulation. The auditor’s fees shall be paid by Parliament.
   5.   Upon receipt of the documents referred to in paragraph 3, and of any additional information needed by Parliament, the Bureau, acting on a proposal from the Secretary-General, shall approve within three months the final report.
   The Bureau and, when the Bureau decision is being prepared, the Secretary-General may ask the beneficiary to supply supporting documents or any further information it regards as necessary to enable it to approve the final report.
   After hearing the representatives of the beneficiary concerned, the Bureau may reject the final report and call for the submission of a fresh report within a period of 15 days.
   Should Parliament not respond in writing within the three-month period referred to in subparagraph 1, the final report shall be deemed to have been approved. Should additional information be requested, the time limit for scrutiny shall be extended by the time needed to obtain and evaluate the information concerned.
   Article 6a
   Surplus of income, carry-over and specific reserve
   The surplus of income of financial year N may, in accordance with Article 125 of the Financial Regulation, be carried over to the next financial year and/or entered in a specific reserve. It is constituted by the difference between the total eligible expenditure and:
   
               (a)
            
            
               the amount of the initial grant awarded by Parliament for financial year N, pursuant to Article 4(2); and
            
         
               (b)
            
            
               the party’s own resources earmarked to cover eligible expenditure, the party having previously covered non-eligible expenditure using own resources only; and
            
         
               (c)
            
            
               any surplus carried over from financial year N-1.
            
         
               (a)
            
            
               The surplus of income that may be carried over to financial year N+1 may not exceed 25 % of the total income referred to in points (a) and (b) of paragraph 1.
            
         
               (b)
            
            
               The amount actually carried over shall be entered on the closing balance sheet for financial year N as a ‘provision to be carried over to financial year N+1 to cover eligible costs to be incurred in the first quarter of N+1’. The allocation to that provision shall constitute an eligible cost coming under financial year N.
            
         
               (c)
            
            
               The provision in question shall be recorded in the profit and loss account for financial year N+1. An interim settlement of accounts to be made on 31 March of year N+1 at the latest shall determine the eligible expenditure actually incurred as at that date. If the provision is greater than that expenditure, the difference between the two amounts shall be deducted from the grant when the final grant for year N is laid down in accordance with Article 7.
            
         
               (a)
            
            
               The closing balance sheet liabilities may include a specific reserve account to which the sole funds credited shall be the surplus of income referred to in paragraph 1.
            
         
               (b)
            
            
               The surplus of income assignable to the specific reserve account shall not exceed the difference between the income referred to in point (b) of paragraph 1 and the minimum notional portion (15 %) of own resources necessary to cover eligible expenditure actually incurred or included in the provision to be carried over to financial year N+1.
            
         
               (c)
            
            
               The specific reserve account for parties may not be credited with any sum bringing its total amount above the reference amount provided for in the third subparagraph of Article 125(6) of the Financial Regulation, defined as the arithmetic mean of the total income of the last three financial years.
            
         
               (d)
            
            
               The specific reserve account for foundations is governed by the provisions of Article 125(5) of the Financial Regulation and Article 184 of the Rules of Application of the Financial Regulation.
            
         Article 7
   Determining the final grant
   1.   Irrespective of the information obtained subsequently in connection with the checks and audits, after hearing the representatives of the beneficiary making the request to be heard, the Bureau shall determine the amount of the final grant to be awarded to the beneficiary on the basis of the documents referred to in Article 6(3) which it has approved.
   2.   Under no circumstances shall the total amount paid to the beneficiary by Parliament exceed:
   
               (a)
            
            
               the maximum amount of the grant laid down in Article I.3.2 of the grant award decision;
            
         
               (b)
            
            
               85 % of the eligible expenditure actually incurred.
            
         3.   The grant shall be limited to the amount needed to balance own resources and eligible expenditure in the operating budget of the beneficiary which implemented the work programme. Under no circumstances shall it produce a profit for the beneficiary, as defined in Article 125 of the Financial Regulation. Any surplus shall give rise to a corresponding reduction in the amount of the grant.
   4.   On the basis of the amount of the final grant determined in accordance with paragraphs 1 to 3 and the cumulative amount of the payments previously made under the grant award decision, the Bureau shall lay down the amount of the balance to be paid, which shall be equal to the amounts still due to the beneficiary. If the cumulative amount of the payments previously made exceeds the amount of the final grant, the Secretary-General or his delegate shall issue a recovery order in respect of the excess amount.
   Article 8
   Suspension and reduction of the grant
   On a proposal from the Secretary-General, the Bureau shall suspend payments and reduce the grant, and, if appropriate, shall revoke the grant award decision, and may request appropriate repayment:
   
               (a)
            
            
               in the event of the grant being used to cover expenditure not authorised by Regulation (EC) No 2004/2003;
            
         
               (b)
            
            
               in the event of failure to provide the notification laid down in Article 4(3) of Regulation (EC) No 2004/2003;
            
         
               (c)
            
            
               in the event of failure to meet the conditions and obligations laid down in Articles 3 and 6 respectively of Regulation (EC) No 2004/2003;
            
         
               (d)
            
            
               should one of the circumstances described in Article 106 or 107 of the Financial Regulation arise.
            
         Before taking a decision, the Bureau shall give the beneficiary the chance to comment on the irregularities established.
   Article 9
   Recovery
   1.   If amounts have been unduly paid to the beneficiary or if a recovery procedure is justified under the terms of the grant award decision, the beneficiary shall repay the amounts concerned to Parliament, in accordance with the terms and by the deadline laid down by Parliament.
   2.   Should the beneficiary fail to make the repayment by the deadline laid down by Parliament, the latter shall charge on the sums due late-payment interest at the rate laid down in Article II.13.3 of the grant award decision. The late-payment interest shall cover the period between the deadline laid down for repayment, exclusive, and the date on which Parliament receives full repayment of the sums due, inclusive.
   Article 10
   Checks and audits
   1.   The regular verification pursuant to Article 5(1) of Regulation (EC) No 2004/2003 shall be carried out by the Secretary-General.
   2.   The beneficiary shall supply all the detailed information requested to Parliament, or to any other external body authorised by Parliament, so that Parliament can verify the proper implementation of the work programme and the provisions of the grant award decision.
   3.   The beneficiary shall keep at Parliament’s disposal all the original documents, in particular accounting, bank and tax documents, or, in duly substantiated exceptional cases, certified true copies of the original documents, relating to the grant award decision. The period of retention terminates after five years from the date on which the balance of the amounts due, as referred to in Article I.4.2 of the grant award decision, is paid.
   4.   The beneficiary shall facilitate the performance by Parliament, either directly by Parliament staff or by any other external body Parliament has authorised to that effect, of an audit of the way the grant has been used. Such audits may be carried out throughout the lifetime of the grant award decision, and until the end of a period of five years as from the date on which the balance of the amounts due, as referred to in Article I.4.2 of the grant award decision, is paid. If appropriate, the audit findings may give rise to recovery decisions by the Bureau.
   5.   The grant award decision shall expressly provide for auditing by Parliament and the Court of Auditors, on the basis of records and on the spot, of the beneficiary which has received a grant from the general budget of the Union.
   
      Ex post checks may be conducted by the authorising officer by delegation as established in Article 66(6) of the Financial Regulation.
   6.   Pursuant to Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council (5), OLAF may also carry out checks and verifications on the spot, in accordance with the procedures laid down by Union law with a view to protecting the financial interests of the Union against fraud and other irregularities. If appropriate, the findings may give rise to recovery decisions by the Bureau.
   Article 11
   Technical assistance
   1.   On a proposal from the Secretary-General, the Bureau may grant parties and foundations technical assistance, in accordance with the Bureau decision of 14 March 2000 governing the use of Parliament’s premises by outside bodies, as amended, and any other form of technical assistance provided for by rules adopted subsequently by the Bureau. The Bureau may delegate to the Secretary-General the power to take certain types of decisions concerning the granting of technical assistance.
   2.   Each year, within three months following the end of the financial year, the Secretary-General shall submit to the Bureau a report setting out details of the technical assistance provided by Parliament to each party and foundation. The report shall then be published on Parliament’s website.
   Article 11a
   Rules for election campaigns
   In due time before elections to Parliament, the Bureau may adopt rules on the eligibility of parties’ expenses in connection with campaigns conducted by parties in the context of those elections.
   Article 12
   Publicity
   1.   Parliament shall publish on its website at least the information referred to in Article 9a of Regulation (EC) No 2004/2003 and in Article 191(1) of the Rules of Application of the Financial Regulation, during the first six months of the following financial year.
   2.   The beneficiary shall publish on its website or, where there is no such site, in an appropriate media at least the information detailed in Article 6(1) of the Regulation (EC) No 2004/2003 by 30 September following the financial year in respect of which the grant has been awarded.
   Article 13
   Right of appeal
   Decisions taken pursuant to this Decision may be the subject of an appeal to the Court of Justice of the European Union, in accordance with the conditions laid down by the Treaty on the Functioning of the European Union.
   Article 14
   Entry into force
   The amendments to this Decision adopted by the Bureau on 13 January 2014 shall apply as from the grant award procedure for 2014.
   Article 15
   Publication
   This Decision shall be published in the Official Journal of the European Union and on the website of the European Parliament.
   
      (1)  Amended by the Bureau decisions of 1 February 2006, 18 February 2008, 2 February 2011 and 13 January 2014. The present publication concerns a consolidated version of the Bureau decision of 29 March 2004, as last amended by Bureau decision of 13 January 2014.
   
      (2)  OJ L 297, 15.11.2003, p. 1.
   
      (3)  OJ L 298, 26.10.2012, p. 1.
   
      (4)  OJ L 362, 31.12.2012, p. 1.
   
      (5)  Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1).
   
      ANNEX 1
      
         
      
         
      
         
      
         
      
         
      
         
      
         
   
   
      ANNEX 2A
      (party)
      
         
      
         
      
         
      
         
      
         
      
         
      
         
      
         
      
         
      
         
      
         ANNEX
         
            Breakdown of the provisional operating budget
         
         
                     
                        Expenditure
                     
                  
               
                     Eligible expenditure
                  
                  
                     Budget
                  
                  
                     Actual
                  
               
                     
                        A.1:   Personnel costs
                     
                  
               
                     
                                 1.
                              
                              
                                 Salaries
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Contributions
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Professional training
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Staff missions expenses
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Other personnel costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        A.2:   Infrastructure and operating costs
                     
                  
               
                     
                                 1.
                              
                              
                                 Rent, charges and maintenance costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Costs relating to installation, operation and maintenance of equipment
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Depreciation of movable and immovable property
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Stationery and office supplies
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Postal and telecommunications charges
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 6.
                              
                              
                                 Printing, translation and reproduction costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 7.
                              
                              
                                 Other infrastructure costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        A.3:   Administrative expenditure
                     
                  
               
                     
                                 1.
                              
                              
                                 Documentation costs (newspapers, press agencies, databases)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Costs of studies and research
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Legal costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Accounting and audit costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Support to third parties (1)
                                 
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 6.
                              
                              
                                 Miscellaneous administrative costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        A.4:   Meetings and representation costs
                     
                  
               
                     
                                 1.
                              
                              
                                 Costs of meetings
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Participation in seminars and conferences
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Representation costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Costs of invitations
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Other meeting-related costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        A.5:   Information and publication costs
                     
                  
               
                     
                                 1.
                              
                              
                                 Publication costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Creation and operation of internet sites
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Publicity costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Communications equipment (gadgets)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Seminar and exhibitions
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 6.
                              
                              
                                 Election campaigns (1)
                                 
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 7.
                              
                              
                                 Other information-related costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 
                                    A.6:
                                 
                              
                              
                                 Expenditure relating to contributions in kind
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 
                                    A.7:
                                 
                              
                              
                                 Allocation to ‘Provision to cover eligible expenditure to be incurred in the first quarter of N+1’
                                  (1)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 A.
                              
                              
                                 TOTAL ELIGIBLE EXPENDITURE
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        B.1   Non-eligible expenditure
                     
                  
               
                     
                                 1.
                              
                              
                                 Allocations to other provisions
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Financial charges
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Exchange losses
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Doubtful claims on third parties
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Others (to be specified)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 B.
                              
                              
                                 TOTAL NON-ELIGIBLE EXPENDITURE
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 C.
                              
                              
                                 TOTAL EXPENDITURE
                              
                           
                  
                      
                  
                  
                      
                  
               
            
         
                     
                        Revenue
                     
                  
               
                      
                  
                  
                     Budget
                  
                  
                     Actual
                  
               
                     
                                 D.1
                              
                              
                                 Dissolution of ‘Provision to cover eligible costs to be incurred in the first quarter of N’ (1)
                                 
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 D.2
                              
                              
                                 European Parliament grant
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 D.3
                              
                              
                                 membership fees
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.1
                              
                              
                                 from member parties
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.2
                              
                              
                                 from individual members
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 D.4
                              
                              
                                 Donations
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.1
                              
                              
                                 exceeding 500 EUR
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.2
                              
                              
                                 not exceeding 500 EUR
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 D.5
                              
                              
                                 Other own resources (to cover eligible expenditure) (to be listed)
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 D.6
                              
                              
                                 Contributions in kind
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 D.
                              
                              
                                 REVENUE (to cover eligible expenditure)
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 E.1
                              
                              
                                 Additional other own resources (to cover non-eligible expenditure) (to be listed)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 E.
                              
                              
                                 REVENUE (to cover non-eligible expenditure
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 F.1
                              
                              
                                 Interest from pre-financing
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 F.
                              
                              
                                 TOTAL REVENUE
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 G.
                              
                              
                                 profit/loss (F-C)
                              
                           
                  
                      
                  
                  
                      
                  
               
            
         
                     
                                 H.1
                              
                              
                                 Allocation of own resources to the specific reserve account
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 H.
                              
                              
                                 Profit/loss for verifying compliance with the no-profit rule (G-H.1)
                              
                           
                  
                      
                  
                  
                      
                  
               
            (1)  Not applicable to political foundations at European level.
      
   
   
      ANNEX 2B
      (foundation)
      
         
      
         
      
         
      
         
      
         
      
         
      
         
      
         
      
         
      
         
      
         ANNEX
         
            Breakdown of the provisional operating budget
         
         
                     
                        Expenditure
                     
                  
               
                     Eligible expenditure
                  
                  
                     Budget
                  
                  
                     Actual
                  
               
                     
                        A.1:   Personnel costs
                     
                  
               
                     
                                 1.
                              
                              
                                 Salaries
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Contributions
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Professional training
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Staff missions expenses
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Other personnel costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        A.2:   Infrastructure and operating costs
                     
                  
               
                     
                                 1.
                              
                              
                                 Rent, charges and maintenance costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Costs relating to installation, operation and maintenance of equipment
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Depreciation of movable and immovable property
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Stationery and office supplies
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Postal and telecommunications charges
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 6.
                              
                              
                                 Printing, translation and reproduction costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 7.
                              
                              
                                 Other infrastructure costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        A.3:   Administrative expenditure
                     
                  
               
                     
                                 1.
                              
                              
                                 Documentation costs (newspapers, press agencies, databases)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Costs of studies and research
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Legal costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Accounting and audit costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Support to third parties (1)
                                 
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 6.
                              
                              
                                 Miscellaneous administrative costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        A.4:   Meetings and representation costs
                     
                  
               
                     
                                 1.
                              
                              
                                 Costs of meetings
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Participation in seminars and conferences
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Representation costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Costs of invitations
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Other meeting-related costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        A.5:   Information and publication costs
                     
                  
               
                     
                                 1.
                              
                              
                                 Publication costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Creation and operation of internet sites
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Publicity costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Communications equipment (gadgets)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Seminar and exhibitions
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 6.
                              
                              
                                 Election campaigns (1)
                                 
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 7.
                              
                              
                                 Other information-related costs
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 
                                    A.6:
                                 
                              
                              
                                 Expenditure relating to contributions in kind
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 
                                    A.7:
                                 
                              
                              
                                 Allocation to ‘Provision to cover eligible expenditure to be incurred in the first quarter of N+1’
                                  (1)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 A.
                              
                              
                                 TOTAL ELIGIBLE EXPENDITURE
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                        B.1   Non-eligible expenditure
                     
                  
               
                     
                                 1.
                              
                              
                                 Allocations to other provisions
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 2.
                              
                              
                                 Financial charges
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.
                              
                              
                                 Exchange losses
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.
                              
                              
                                 Doubtful claims on third parties
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 5.
                              
                              
                                 Others (to be specified)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 B.
                              
                              
                                 TOTAL NON-ELIGIBLE EXPENDITURE
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 C.
                              
                              
                                 TOTAL EXPENDITURE
                              
                           
                  
                      
                  
                  
                      
                  
               
            
         
                     
                        Revenue
                     
                  
               
                      
                  
                  
                     Budget
                  
                  
                     Actual
                  
               
                     
                                 D.1
                              
                              
                                 Dissolution of ‘Provision to cover eligible costs to be incurred in the first quarter of N’ (1)
                                 
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 D.2
                              
                              
                                 European Parliament grant
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 D.3
                              
                              
                                 membership fees
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.1
                              
                              
                                 from member parties
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 3.2
                              
                              
                                 from individual members
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 D.4
                              
                              
                                 Donations
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.1
                              
                              
                                 exceeding EUR 500
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 4.2
                              
                              
                                 not exceeding EUR 500
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 D.5
                              
                              
                                 Other own resources (to cover eligible expenditure) (to be listed)
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 D.6
                              
                              
                                 Contributions in kind
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 D.
                              
                              
                                 REVENUE (to cover eligible expenditure)
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 E.1
                              
                              
                                 Additional other own resources (to cover non-eligible expenditure) (to be listed)
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 E.
                              
                              
                                 REVENUE (to cover non-eligible expenditure
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 F.1
                              
                              
                                 Interest from pre-financing
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 F.
                              
                              
                                 TOTAL REVENUE
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 G.
                              
                              
                                 profit/loss (F-C)
                              
                           
                  
                      
                  
                  
                      
                  
               
            
         
                     
                                 H.1
                              
                              
                                 Allocation of own resources to the specific reserve account
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 H.
                              
                              
                                 Profit/loss for verifying compliance with the no-profit rule (G-H.1)
                              
                           
                  
                      
                  
                  
                      
                  
               
            (1)  Not applicable to political foundations at European level.