
CHAPTER I
Article 1 
This Regulation lays down the detailed rules for the granting of Community financial assistance for the operation of Community reference laboratories (‘laboratories’), as provided for in Article 28 of Decision 90/424/EEC and Article 32 of Regulation (EC) No 882/2004, and for the organisation of workshops.
Article 2 
The relationship between the Commission and the laboratory shall be laid down in a partnership agreement. The partnership agreement shall run for five years and be supported by a multi-annual work programme.
Article 3 

1. The Community reference laboratories shall, by 1 September of each calendar year ‘n’, set out the Community activities planned in the course of the calendar year ‘n + 1’, and shall submit to the Commission the estimated budget concerning the expenditure on these activities.For the 2007 financial year, the estimated budget drawn up in accordance with the provisions of Article 1 of Regulation (EC) No 156/2004 shall be deemed to have been submitted in accordance with this Regulation. The laboratories may, up until 15 December 2006, introduce changes to this estimated budget in accordance with the provisions of this Regulation.
2. The laboratories shall provide the estimated budget in computerised form in accordance with Annex I.
Article 4 

1. Following the adoption by the Commission of the annual decision on the granting of financial assistance, a specific agreement shall be entered into between the parties. This agreement shall in particular specify the amount of assistance and the percentage of co-financing.
2. Signature of the agreement by the parties shall be a precondition for any payment.
Article 5 
Following the signing of the specific agreement by the parties, pre-financing amounting to 70 % of the total assistance for the laboratory’s operation and the organisation of workshops may be granted at the request of the beneficiary.
Article 6 
Provided that the approved work programmes are implemented effectively and the beneficiary submits the reports referred to in Articles 10 and 14 within the time-limits stipulated therein, the balance or the total amount of the Community financial assistance for the laboratory’s operation and the organisation of workshops shall be paid out after the reports have been approved.
Article 7 

1. The beneficiary shall, for a period of seven years, keep a certified copy of the supporting documents relating to the operation receiving the Community financial assistance, particularly invoices, salary statements, attendance records, and documents relating to the shipment of samples and to missions.
2. The beneficiary shall record the expenditure submitted to the Commission in its cost accounting system and keep all original documents for seven years for audit purposes.
3. The supporting documents, testifying to all the costs mentioned in the application for reimbursement, shall be sent to the Commission on request.
Article 8 
For financial control purposes, Articles 9, 36 and 37 of Regulation (EC) No 1290/2005 shall be applicable.
CHAPTER II
Article 9 

1. Expenditure relating to staff, subcontracting, capital equipment, consumables, the shipment of samples for comparative tests, missions and overheads shall be eligible under the laboratories’ operation.
2. The expenditure referred to in paragraph 1 shall be eligible within the limits fixed by the Commission's annual decision on the granting of financial assistance, and in accordance with the eligibility rules set out in Annex II.
3. Any modification of an item which exceeds 10 % of its amount shall require the written prior consent of the Commission.
Article 10 

1. The financial report submitted in accordance with Annex III and the technical report on the operation of the laboratories, certified by the director, shall be sent no later than 31 March of the year following the end of the period for which the financial assistance was granted, with the postmark as proof of the date of posting.
2. When the time-limit set out in paragraph 1 is not respected, the financial assistance shall be reduced by 25 % on 1 April, 50 % on 1 May, 75 % on 1 June and 100 % on 1 July.
Article 11 
The conversion rate for requests for pre-financing or the payment of balances in national currency submitted during month ‘n’ shall be that applying on the first of the month ‘n’, as published in the C series of the Official Journal of the European Union, or on the preceding day for which a rate is quoted.
Article 12 
Non-recoverable VAT paid by the beneficiary shall be regarded as eligible expenditure provided that, at the time the specific agreement referred to in Article 4 is signed, the beneficiary submits an attestation from the Finance Ministry of the Member State or from an equivalent authority certifying that it is not liable or is partially liable, and that the laboratory’s area of activity is not subject to this tax.
CHAPTER III
Article 13 

1. Expenditure relating to travel costs and daily allowances for a maximum of 32 participants in workshops, to which at least one per Member State has been invited, shall be eligible under the organisation of workshops.
2. The expenditure referred to in paragraph 1 shall be eligible within the limits fixed by the Commission’s annual decision on the granting of financial assistance, and in accordance with the eligibility rules set out in section 3F of Annex VII to the Staff Regulations of officials of the European Communities as laid down in Regulation (EEC, Euratom, ECSC) No 259/68 of the Council.
3. Derogations from paragraphs 1 and 2 may be granted in duly justified cases pursuant to the Commission’s annual decision on the granting of financial assistance.
Article 14 

1. The financial report on the workshops submitted in accordance with Annex IV and the technical report on the operation of the laboratories, certified by the director, shall be sent no later than two months after the workshop was held.
2. When the time-limit set out in paragraph 1 is not respected, the financial assistance shall be reduced by 25 % for a delay of one month in relation to the scheduled date of submission of the documents, 50 % for two months, 75 % for three months and 100 % for four months.
Article 15 
The conversion rate for requests for pre-financing or the payment of balances in national currency shall be that applying on the first day of the month in which the workshop was held, as published in the C series of the Official Journal of the European Union, or on the preceding day for which a rate is quoted.
CHAPTER IV
Article 16 
Regulation (EC) No 156/2004 is hereby repealed.
References to the repealed Regulation shall be construed as being made to this Regulation.
Article 17 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 January 2007.
However, the second paragraph of Article 3(1) shall apply as from the date of entry into force of this Regulation.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 28 November 2006.
For the Commission
Markos KYPRIANOU
Member of the Commission
ANNEX I
ESTIMATED BUDGET FOR THE LABORATORY’S EXPENDITURE IN RESPECT OF COMMUNITY ACTIVITIES 
Name and address of the Community reference laboratory:

Bank account to which the grant should be transferred:
Important: All costs must be expressed in national currency. 1. 

Category Status Gross monthly salary Time spent on project (number of days) Total eligible costs
    
    





Percentage of the laboratory's overall budget: …
 2. 

Description Cost excluding VAT VAT Total cost
   
   
   

Percentage of the laboratory’s overall budget: …
 3. 

 Description Cost/value excl. VAT VAT Total cost/value Date of purchase or rental Date of delivery % Use for project Annual depreciation cost
2.1. Equipment to be acquired during the period in question        
2.2. Equipment acquired before the period in question        

Percentage of the laboratory's overall budget: …
 4. 

Description by type Cost excluding VAT VAT Total cost
   
   


Percentage of the laboratory’s overall budget: …
 5. 

Description Cost excluding VAT VAT Total cost
   
   
   
 6. 

Description Travel cost Hotel Subsistence Total
    
    
 7. 

Total expenditure (total items 1 to 6): 
Overheads: 7 % 
Total operating expenditure: 
 8. 

 Cost
Participants' travel expenses: 
Participants' daily allowances: 
Total expenditure for workshop: 

ANNEX II 1. 
Staff costs (whatever the staff’s status) are limited to actual wage costs (remuneration, wages, social charges and retirement pension costs) for staff specifically allocated entirely or in part to the Community tasks, as set out in the approved work programme.

All staff working time devoted to Community tasks must be recorded and certified on a basis of minimum of 220 days/year. This must be done at least once a month by the appointed project leader or a duly authorised senior member of the beneficiary’s staff.
 2. 
Reimbursement is to be based on actual costs incurred during the period in question. The beneficiary must also indicate the percentage of the laboratory’s total subcontracting budget accounted for by the different items.
 3. 
Equipment purchased, leased or rented may be charged as a direct cost. The reimbursable amount for leased or rented equipment may not exceed the amount at which the equipment could have been purchased for the duration of the test. Reimbursable costs are to be calculated as follows:

A × C × DB

Aperiod in months for which the equipment is to be used for the project, from the date of deliveryBdepreciation period of 60 months (36 months in the case of computer equipment costing less than EUR 25 000)Ccost of equipmentDpercentage use of equipment on the project.
 4. 
Reimbursement is to be based on actual costs incurred during the period in question. The beneficiary must also indicate the percentage of the laboratory’s total consumables budget accounted for by the different items.

All other expenditure on administration, business travel other than missions under point 6 and secretarial services is considered to be covered by ‘overheads’.
 5. 
Reimbursement is to be based on actual costs incurred in shipping samples for comparative tests.
 6. 
Travel and subsistence costs incurred by the staff of the laboratories for missions mentioned in the approved work programme are to be reimbursed in accordance with the provisions of Article 13(2) of this Regulation.
 7. 
A flat-rate contribution of 7 % of actual reimbursable costs, calculated on the basis of all the direct costs listed above (items 1 to 6), is to be made automatically.

ANNEX III
CERTIFIED FINANCIAL REPORT 



From …/…/… to …/…/…
Conversion rate used: (EUR 1 = …)
Reference number of the decision:
Name and address of beneficiary:
Ceiling on annual financial assistance from the Community:

Category of costs Amount for the period(national currency)
 1. Staff
 
 2. Subcontracting
 
 3. Capital equipment
 
 4. Consumables
 
 5. Comparative tests
 
 6. Missions
 
Subtotal 
 7. Overheads 7 %
 
Total 

We certify that:


— the above costs were incurred in connection with the tasks defined in the Decision and were essential to the sound performance of those tasks,
— this expenditure was actually incurred, accurately accounted for and eligible under the provisions of Regulation (EC) No 1754/2006,
— all supporting documents relating to these costs are available for inspection,
— we are not deriving any profit from the subsidy granted by the Commission.


Date: Date:
Name of technical director: Finance officer:
Signature: Signature:
 BREAKDOWN BY CATEGORY  1. 

Category Status Gross monthly salary Time spent on project(number of days) Total eligible costs
    
    

Percentage of the laboratory’s overall budget: …
 2. 

Description Supplier Cost excluding VAT VAT Total cost
    
    
    

Percentage of the laboratory’s overall budget: …
 3. 

 Description Cost/value excl: VAT VAT Total cost/value Date of purchase or rental Date of delivery % Use for project Annual depreciation cost
2.1. Equipment to be acquired during the period in question        
2.2. Equipment acquired before the period in question        

Percentage of the laboratory’s overall budget: …
 4. 

Description (details of each expenditure item) Supplier Cost excluding VAT VAT Total cost
    
    
    


Percentage of the laboratory’s overall budget: …
 5. 

Description Supplier Cost excluding VAT VAT Total cost
    
    
    
 6. 

Description Travel cost Hotel Subsistence Total
    
    
 7. 

Total expenditure (total items 1 to 6): 
Overheads: 7 % 
 8. 

Total operating expenditure 

ANNEX IV
FINANCIAL REPORT CONCERNING THE WORKSHOPS 



Workshop on …
Date: …/…/200…
Start: …: …
End: …: …
Reference number of the decision:
Name and address of beneficiary:
Maximum financial assistance:
Conversion rate used: (EUR 1 = …)

Participants Travel Allowances Total travel + allowances
Name Rail, air or car In national currency Converted into EUR Number of days Daily allowance Total in EUR
       
       
       
       
       
       
       
       
       
       
       
       
Total       

We certify that:


— this expenditure was actually incurred, accurately accounted for and eligible under the provisions of Regulation (EC) No 1754/2006,
— all supporting documents relating to these costs are available for inspection,
— we are not deriving any profit from the subsidy granted by the Commission.


Date: Date:
Name of technical director: Finance officer:
Signature: Signature:
