The Annexes to Implementing Regulation (EU) No 926/2011 are amended as follows:
Annexes I(a) to III(b) are replaced by the following:
ANNEX I(a)
(see Article 2(2))
Estimated budget per activity in euro:
| Staff costs | Subcontracting | Capital Equipment | Consumables | Shipment of samples for comparative tests | Missions | Workshops | Training activities | Meetings |
|---|
| Activity 1 | | | | | | | | | |
|---|
| Activity 2 | | | | | | | | | |
|---|
| Activity 3 | | | | | | | | | |
|---|
| Activity N | | | | | | | | | |
|---|
| Total | | | | | | | | | |
ANNEX I(b)
(See Article 2(2))
<Strong>Estimated budget for laboratories’ expenditure in respect of Union activities for the calendar year covered by that budget</Strong>
Name and address of the EU Reference Laboratory:
Bank account to which Union financial aid is to be transferred:
IMPORTANT: All costs must be expressed in euro
1.
STAFF
|
To be specified for each person assigned to the project: senior scientist, junior scientist, technician, etc.
|
|
Public official, contract staff, etc. – for contract staff, state the dates on which the contract starts and ends.
|
|
Actual gross monthly salary (do not use pay scales), including social and other charges appearing on the salary statement.
|
|
Calculated on the reference basis of 220 working days/year (20 working days/month).
|
| Category
| Status
| Gross monthly salary
| Time spent on work programme(number of days)
| Total eligible costs |
|---|
| | | | |
| | | | |
| TOTAL: | | | | |
Percentage of the laboratory’s overall budget: … %
2.
SUBCONTRACTING
| Description | Cost excluding VAT | VAT | Total cost |
|---|
| | | |
| | | |
| | | |
| TOTAL: | | | |
Percentage of the laboratory’s overall budget: … %
3.
CAPITAL EQUIPMENT
| Description | Cost excluding VAT | VAT | Total cost/value | Date of purchase or rental | Date of delivery | Depreciation period (36 or 60 months) | % use for work programme | Annual depreciation cost |
|---|
| 2.1 Equipment to be acquired during the period in question | | | | | | | | | |
|---|
| 2.2 Equipment acquired before the period in question | | | | | | | | | |
|---|
| TOTAL: | | | | | | | | | |
Percentage of the laboratory’s overall budget: … %
4.
CONSUMABLES
|
Examples: reagents, test animals, small laboratory supplies, etc.
|
| Description by type
| Cost excluding VAT | VAT | Total cost |
|---|
| | | |
| | | |
| TOTAL: | | | |
Percentage of the laboratory’s overall budget: … %
5.
SHIPMENT OF SAMPLES FOR COMPARATIVE TESTS
| Description | Supplier | Cost excluding VAT | VAT | Total cost |
|---|
| | | | |
| | | | |
| | | | |
| TOTAL: | | | | |
Percentage of the laboratory’s overall budget: … %
6.
MISSIONS
| Description | Travel expenses | Hotel expenses | Daily allowance | Total |
|---|
| | | | |
| | | | |
| TOTAL: | | | | |
Percentage of the laboratory’s overall budget: … %
7.
WORKSHOPS
| Cost |
|---|
| Participants’ travel expenses: | |
|---|
| Hotel expenses: | |
|---|
| Participants’ daily allowances: | |
|---|
| TOTAL: | |
Percentage of the laboratory’s overall budget: … %
8.
TRAINING ACTIVITIES
| Cost |
|---|
| Participants’ travel expenses: | |
|---|
| Hotel expenses: | |
|---|
| Participants’ daily allowances: | |
|---|
| TOTAL: | |
Percentage of the laboratory’s overall budget: … %
9.
MEETINGS
| Description | Travel expenses | Hotel expenses | Daily allowance | Total |
|---|
| | | | |
| | | | |
| TOTAL: | | | | |
Percentage of the laboratory’s overall budget: … %
10.
OVERHEADS AND TOTAL EXPENDITURE FOR ACTIVITIES
| Subtotal of items listed in tables at points 1 to 9 | |
|---|
| Overheads: 7 % of subtotal | |
|---|
| TOTAL EXPENDITURE: | |
ANNEX II
Eligibility rules applicable to expenditure relating to staff, subcontracting, capital equipment, consumables, shipment of samples for comparative tests, missions, workshops, training activities, meetings and overheads
(see Article 10(2))
1.
<Strong>Staff</Strong>
Staff costs whatever the staff’s status, shall be limited to actual wage costs, namely remuneration, wages, social charges and retirement costs, for staff specifically allocated entirely or in part to the implementation of the work programme.
All staff working-time devoted to the work programme shall be recorded and certified on a basis of 220 working days/year (20 working days/month). Recording and certification shall be done at least once a month by the appointed project leader or a duly authorised senior member of the laboratories’ staff.
2.
<Strong>Subcontracting</Strong>
Reimbursement shall be based on the actual costs incurred.
3.
<Strong>Capital equipment</Strong>
Equipment purchased, leased or rented shall be eligible as direct costs. The reimbursable amount for leased or rented equipment may not exceed the amount at which such equipment could have been purchased. Reimbursable costs shall be calculated as follows:
A
period in months for which the equipment is to be used for the work programme, from the date of delivery
B
depreciation period of 60 months (36 months in the case of computer equipment costing less than EUR 25 000)
C
cost of equipment
D
percentage use of equipment on the work programme
For capital equipment costing less than EUR 3 000 the entire cost may be declared. There is no depreciation on such equipment.
4.
<Strong>Consumables</Strong>
Reimbursement shall be based on actual costs incurred.
All other expenditure on administration, business travel other than missions referred to in point 6 and secretarial services shall be considered to be covered by ‘overheads’ referred to in point 10.
5.
<Strong>Shipment of samples for comparative tests</Strong>
Reimbursement shall be based on the actual costs incurred in shipping samples for comparative tests.
6.
<Strong>Missions</Strong>
Travel and hotel expenses incurred by the staff of the laboratories for missions scheduled in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.
7.
<Strong>Workshops</Strong>
Expenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of 32 participants in workshops shall be eligible under the organisation of workshops.
Additional expenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of three invited speakers in workshops shall be eligible under the organisation of workshops.
Additional expenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of 10 representatives of third countries in workshops shall be eligible under the organisation of workshops.
8.
<Strong>Training activities</Strong>
Travel and hotel expenses incurred by a maximum of 32 representatives of national reference laboratories for training activities provided for in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.
9.
<Strong>Meetings</Strong>
Travel and hotel expenses incurred by a maximum of eight outside experts (namely experts that are not staff members of the EU reference laboratories) for meetings taking place on the premises of the laboratories and scheduled in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.
10.
<Strong>Overheads</Strong>
A flat-rate contribution of 7 % of actual eligible costs, calculated on the basis of all the direct costs listed in points 1 to 9, shall be made automatically.
ANNEX III(a)
(see Article 11(1)(a))
<Strong>Financial report per activity</Strong>
Expenditure per activity in euro:
| Staff costs | Subcontracting | Capital Equipment | Consumables | Shipment of samples for comparative tests | Missions | Workshops | Training activities | Meetings |
|---|
| Activity 1 | | | | | | | | | |
|---|
| Activity 2 | | | | | | | | | |
|---|
| Activity N | | | | | | | | | |
|---|
| Total | | | | | | | | | |
ANNEX III(b)
(see Article 11(1)(a))
<Strong>Certified financial report</Strong>
Year:
Reference number of the annual financing decision:
Name and address of laboratory:
Ceiling on annual Union financial aid:
| Category of costs | Estimated budget | Declared costs |
|---|
|
1.
Staff
| | |
|
2.
Subcontracting
| | |
|
3.
Capital equipment
| | |
|
4.
Consumables
| | |
|
5.
Shipment of samples for comparative tests
| | |
|
6.
Missions
| | |
|
7.
Workshops
| | |
|
8.
Training activities
| | |
|
9.
Meetings
| | |
| Subtotal | | |
|
10.
Overheads: 7 % of subtotal
| | |
| Total | | |
<Strong>Certification by the laboratory:</Strong>
We certify that:
the expenditure listed above was incurred in connection with the Union activities defined in the work programme and was necessary to the performance of those Union activities,
the expenditure was actually incurred, accurately accounted for and eligible under Commission Implementing Regulation (EU) No 926/2011,
all supporting documents relating to the expenditure are available for inspection,
no other Union financial aid was requested for the activities of EU reference laboratories regarding the submitted financial report,
the Union financial aid does not have the purpose or effect of producing a profit for the beneficiary regarding the submitted financial report.
| Date: | Date: |
| Name of Technical Director: | Name of Finance Officer: |
| Signature: | Signature: |
Breakdown by category
(in euro)
1.
STAFF
| Name of the person | Category | Status | Gross monthly salary | Time spent on work programme(number of days) | Total eligible costs |
|---|
| | | | | |
| | | | | |
| TOTAL: | | | | | |
Percentage of the laboratory’s overall budget: … %
2.
SUBCONTRACTING
| Description | Supplier | Cost excluding VAT | VAT | Total cost |
|---|
| | | | |
| | | | |
| TOTAL: | | | | |
Percentage of the laboratory’s overall budget: … %
3.
CAPITAL EQUIPMENT
| Description | Cost excluding VAT | VAT | Total cost/value | Date of purchase or rental | Date of delivery | Depreciation period(36 or 60 months) | % use for project | Annual depreciation cost |
|---|
| 2.1 Equipment acquired for the purposes of the work programme | | | | | | | | | |
|---|
| 2.2 Equipment acquired prior to the start of the work programme | | | | | | | | | |
|---|
| TOTAL | | | | | | | | | |
Percentage of the laboratory’s overall budget: … %
4.
CONSUMABLES
|
A detailed breakdown is requested
|
| Description by type
| Supplier | Cost excluding VAT | VAT | Total cost |
|---|
| | | | |
| | | | |
| TOTAL | | | | |
Percentage of the laboratory’s overall budget: … %
5.
SHIPMENT OF SAMPLES FOR COMPARATIVE TESTS
| Description | Supplier | Cost excluding VAT | VAT | Total cost |
|---|
| | | | |
| | | | |
| | | | |
| TOTAL | | | | |
Percentage of the laboratory’s overall budget: … %
6.
MISSIONS
| Description | Travel expenses | Hotel expenses | Daily allowance | Total cost |
|---|
| | | | |
| | | | |
| TOTAL | | | | |
Percentage of the laboratory’s overall budget: … %
7.
WORKSHOPS
| Cost |
|---|
| Participants’ travel expenses: | |
|---|
| Hotel expenses: | |
|---|
| Participants’ daily allowances: | |
|---|
| TOTAL | |
Percentage of the laboratory’s overall budget: … %
8.
TRAINING ACTIVITIES
| Cost |
|---|
| Participants’ travel expenses: | |
|---|
| Hotel expenses: | |
|---|
| Participants’ daily allowances: | |
|---|
| TOTAL | |
Percentage of the laboratory’s overall budget: … %
9.
MEETINGS
| Description | Travel expenses | Hotel expenses | Daily allowance | Total cost |
|---|
| | | | |
| | | | |
| TOTAL | | | | |
Percentage of the laboratory’s overall budget: … %
10.
OVERHEADS AND TOTAL EXPENDITURE FOR ACTIVITIES
| Subtotal of items listed in tables at points 1 to 9 | |
|---|
| Overheads: 7 % of subtotal | |
|---|
| TOTAL EXPENDITURE: | |
Annex IV is amended as follows:
the title is replaced by the following:
ANNEX IV
(see Article 10(2))
<Strong>Eligibility rules applicable to expenditure relating to missions, workshops, training activities and meetings;</Strong>
point IV is replaced by the following:
IV.
<Strong>OTHER</Strong>
If the maximum number of participants is not reached, but a minimum of 20 participants from National Reference Laboratories have attended the workshop or training activities, the Commission shall accept that a maximum of three participants from EU reference laboratories may receive daily allowances, depending on the length of their attendance at the workshop or training activities.
The Commission shall not reimburse the travel and hotel expenses of those three participants, unless the workshop or training activities take place in another town than that of the EU reference laboratory.
In addition, payment of such daily allowance as well as travel and hotel expenses shall only be made where the maximum Union financial aid is not exceeded.
;
Annex V is deleted.