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Commission Decision of 5 March 2008 laying down rules for the implementation of Decision No 574/2007/EC of the European Parliament and of the Council establishing the External Borders Fund for the period 2007 to 2013 as part of the General programme Solidarity and Management of Migration Flows as regards Member States' management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co-financed by the Fund (notified under document number C(2008) 789) (Only the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2008/456/EC)

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I.1.Basic principles

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

within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the basic act;

(b)

within the eligible actions listed in Articles 4 and 6 of the basic act;

(c)

needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;

(d)

reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;

(e)

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

(f)

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

2.In the case of multiannual actions within the meaning of Article 16(6) of the basic act, only the part of the action co-financed by an annual programme is considered to be a project for the application of these eligibility rules.
3.Projects supported by the Fund shall not be financed by other sources covered by the Community budget. Projects supported by the Fund shall be co-financed by public or private sources.

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