COMMISSION IMPLEMENTING REGULATION (EU) No 926/2011
of 12 September 2011
for the purposes of Council Decision 2009/470/EC as regards Union financial aid to the EU reference laboratories for feed and food and the animal health sector
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Decision 2009/470/EC of 25 May 2009 on expenditure in the veterinary field (1), and in particular Article 31(2) thereof,
Whereas:
(1)
Decision 2009/470/EC lays down the procedures governing the Union’s financial contribution towards inspection measures in the veterinary field. Pursuant to that Decision, the Union is to contribute towards improving the efficiency of veterinary inspections by granting financial aid to EU liaison and EU reference laboratories. It provides that any EU liaison or EU reference laboratory designated as such in accordance with Union veterinary legislation and fulfilling the duties and requirements laid down therein, may receive Union aid.
(2)
Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules (2) lays down the general tasks, duties and requirements for EU reference laboratories for food and feed and for animal health and live animals. EU reference laboratories for food and feed are listed in Part I while EU reference laboratories for animal health and live animals are listed in Part II of Annex VII to that Regulation.
(3)
Commission Regulation (EC) No 1754/2006 of 28 November 2006 laying down detailed rules for the granting of Community financial assistance to Community reference laboratories for feed and food and the animal health sector (3) lays down the detailed rules for the granting of Union financial aid for the operation of EU reference laboratories, as provided for in Article 31 of Decision 2009/470/EC and Article 32 of Regulation (EC) No 882/2004, and for the organisation of workshops.
(4)
Under Regulation (EC) No 1754/2006, the relationship between the Commission and individual EU reference laboratories is to be laid down in partnership agreements. Partnership agreements are to run for 5 years and be supported by a multiannual work programme.
(5)
EU reference laboratories are listed in Annex VII to Regulation (EC) No 882/2004. The Joint Research Centre was designated for some of them. As it is a directorate-general of the Commission, this Regulation does not apply. Rules governing the Union financial aid for the Joint Research Centre are laid down in an annual administrative arrangement.
(6)
The level of the annual Union financial aid for the activity of certain EU reference laboratories is decided on a yearly basis by annual financing decisions relating to feed and food safety and animal health and live animals.
(7)
In 2008, the Commission’s Internal Audit Service (IAS) performed an audit on grant management in food safety, animal health and welfare and plant health activity. The IAS concluded that the detailed rules for the granting of Union financial aid to EU reference laboratories for feed and food and the animal health sector should be simplified. To simplify the rules, the IAS suggested that the Commission continue adopting annual financing decisions on a yearly basis but without the need for partnership agreements between the Commission and each individual EU reference laboratory.
(8)
Meetings and training activities held by EU reference laboratories need to be regularly organised. Therefore, meetings and training activities should be added to the list of eligible expenditure of this Regulation.
(9)
For financial control purposes, Articles 9, 36 and 37 of Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (4) are applicable.
(10)
Since a number of changes are to be made to Regulation (EC) No 1754/2006, that Regulation should be repealed and replaced by this Regulation in the interests of clarity, while taking into account Regulation (EC) No 882/2004.
(11)
This Regulation is to apply to all EU reference laboratories whose framework partnership agreements come to an end in 2011 and for EU reference laboratories whose framework partnership agreements are terminated by mutual agreement. For EU reference laboratories whose framework partnership agreements are not terminated, Regulation (EC) No 1754/2006 remains applicable.
(12)
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS REGULATION:
CHAPTER I
GENERAL PROVISIONS
Article 1
Subject matter
This Regulation lays down rules for the implementation of Regulation (EC) No 882/2004 and Decision 2009/470/EC as regards the arrangements for the granting of Union financial aid provided for in Article 32(7) of Regulation (EC) No 882/2004 and Article 31(1) of Decision 2009/470/EC for the activities of EU reference laboratories (‘laboratories’) other than the Joint Research Centre, including for the organisation of workshops, and the conditions according to which that aid is granted.
This Regulation shall apply to all EU reference laboratories whose framework partnership agreements come to an end in 2011 and for EU reference laboratories whose framework partnership agreements are terminated by mutual agreement. For EU laboratories whose framework partnership agreements are not terminated, Regulation (EC) No 1754/2006 remains applicable.
Article 2
Work programme and estimated budget
1. The laboratories shall, by 1 September of each calendar year ‘n’:
(a)
set out the Union activities planned during calendar year ‘n + 1’, including the organisation of workshops, (‘the work programme’) in collaboration with the Commission’s services;
(b)
submit to the Commission:
(i)
the work programme;
(ii)
the estimated budget per activity concerning the work programme’s expenditure (‘the estimated budget’).
2. Laboratories shall provide the estimated budget in computerised form in accordance with Annexes I(a) and I(b).
Article 3
Exchange rate
For estimated budgets in a currency other than the euro, the Commission shall apply the first exchange rate fixed in September of year ‘n’, as published in the C series of the Official Journal of the European Union.
Article 4
Approval
The Commission shall adopt an annual financing decision (‘the annual financing decision’) approving the work programmes and the corresponding budgets for all laboratories.
Any amendment to work programmes shall be subject to the Commission’s prior written agreement.
Article 5
Pre-financing
Following the adoption by the Commission of the annual financing decision, laboratories may request pre-financing amounting to 70 % of the total aid for their work programme.
Article 6
Payment of the aid
The balance of Union financial aid for work programmes shall be paid to laboratories following the approval of the financial and technical reports referred to in Articles 11 and 16 provided that laboratories have:
(a)
implemented the work programme effectively;
(b)
submitted the financial and technical reports within the time limits provided for in those Articles.
Article 7
Supporting documents
1. Laboratories shall record the work programme’s expenditure in their cost accounting system and keep all original documents or certified copies for 7 years for financial control purposes.
2. Laboratories shall keep all original supporting documents or certified copies of the supporting documents relating to the work programme receiving Union financial aid.
3. The supporting documents, evidencing all the expenditure referred to in the application for reimbursement, shall be sent to the Commission on request.
Article 8
Checks
For financial control purposes, Articles 9, 36 and 37 of Regulation (EC) No 1290/2005 shall apply.
CHAPTER II
ACTIVITIES OF THE LABORATORIES, EXCLUDING THE ORGANISATION OF WORKSHOPS
Article 9
Definition
The activities of the laboratories are defined as being the tasks deriving from their responsibilities laid down in Article 32 of Regulation (EC) No 882/2004.
Article 10
Eligibility
1. Expenditure relating to staff dedicated to the activities of the laboratories, subcontracting, capital equipment, consumables, the shipment of samples for comparative tests, missions, meetings, training activities and overheads shall be eligible under the laboratories’ activities.
2. The expenditure referred to in paragraph 1 shall be eligible within the limits set out in the relevant annual financing decision and in accordance with the eligibility rules set out in Annex II.
3. Laboratories shall submit a written request to the Commission for its prior approval to increase the budget of one of the items (staff, subcontracting, capital equipment, consumables, the shipment of samples for comparative tests, missions, meetings or training activities) and/or one of the activities mentioned in the work programme by more than 10 % and without exceeding the total eligible costs stipulated in the annual financing decision.
Article 11
Submission of reports on the laboratories’ activities
1. Laboratories shall submit, no later than 31 March of calendar year ‘n + 2’, to the Commission the following reports:
(a)
a paper version and an electronic version of their financial report drawn up in accordance with Annexes III(a) and III(b);
(b)
a technical report of their activities, certified by the laboratory’s technical director.
However, for meetings and training activities, the financial report shall be drawn up and submitted in accordance with Article 16.
The postmark shall serve as proof of the date of posting of the financial and technical reports.
2. Union financial aid may be reduced if the work programme is not effectively and/or entirely executed.
3. If the financial and technical reports are not sent within the time limit provided for in paragraph 1, Union financial aid shall be reduced.
If the submission deadline is exceeded by more than 1 month, Union financial aid shall be reduced by 25 %.
If the submission deadline is exceeded by more than 2 months, Union financial aid shall be reduced by 50 %.
If the submission deadline is exceeded by more than 3 months, Union financial aid shall be reduced by 75 %.
If the submission deadline is exceeded by more than 4 months, Union financial aid shall be reduced by 100 %.
Article 12
Exchange rate for payments in a currency other than the euro
For requests regarding the payment of balances submitted in a currency other than the euro, the Commission shall apply the first exchange rate fixed in March of year ‘n’, as published in the C series of the Official Journal of the European Union.
However, the exchange rate for requests for the payment of balances for meetings and training activities submitted in a currency other than the euro shall be the rate provided for in Article 17.
Article 13
Value-added tax
Non-recoverable value-added tax (VAT) paid by laboratories shall be regarded as eligible expenditure pursuant to this Regulation provided that laboratories submit, together with the financial report provided for in Article 11(1), an attestation from the Ministry of Finance of the relevant Member State or from an equivalent authority confirming that the laboratory is not subject or partially subject to VAT and that its area of activity is not subject to this tax.
CHAPTER III
ORGANISATION OF WORKSHOPS
Article 14
Definition
A workshop is an annual date for information and coordination to which all National Reference Laboratories are invited by the laboratories.
Article 15
Eligibility
1. Expenditure relating to travel costs, hotel expenses and daily allowances for a maximum of thirty-two participants in workshops, to which at least one participant per Member State has been invited, shall be eligible under the organisation of workshops.
2. Additional expenditure relating to travel costs, hotel expenses and daily allowances for a maximum of three invited speakers in workshops shall be eligible under the organisation of workshops.
3. Additional expenditure relating to travel costs, hotel expenses and daily allowances for a maximum of ten representatives of third countries in workshops shall be eligible under the organisation of workshops.
4. Workshop expenditure referred to in paragraphs 1, 2 and 3 shall be eligible within the limits set out in the annual financing decisions and in accordance with the eligibility rules set out in Annex IV. Derogations from paragraphs 1, 2 and 3 may be granted in duly justified cases pursuant to the annual financing decisions.
Article 16
Submission of reports on workshops
1. Laboratories shall submit, no later than 2 months following the workshop, to the Commission the following:
(a)
a paper version and an electronic version of their financial report on the workshops drawn up in accordance with Annex V;
(b)
a technical report signed by the laboratory’s technical director.
The postmark shall serve as proof of the date of posting of the financial and technical reports.
2. If the workshops’ financial and technical reports are not sent within the time limit set out in paragraph 1, Union financial aid shall be reduced.
If the submission deadline is exceeded by more than 1 month, Union financial aid shall be reduced by 25 %.
If the submission deadline is exceeded by more than 2 months, Union financial aid shall be reduced by 50 %.
If the submission deadline is exceeded by more than 3 months, Union financial aid shall be reduced by 75 %.
If the submission deadline is exceeded by more than 4 months, Union financial aid shall be reduced by 100 %.
Article 17
Exchange rate for payments in a currency other than the euro
For requests regarding the payment of balances submitted in a currency other than the euro, the Commission shall apply the first exchange rate fixed in the month in which the workshop was held as published in the C series of the Official Journal of the European Union.
CHAPTER IV
FINAL PROVISIONS
Article 18
Repeal
Regulation (EC) No 1754/2006 is repealed.
References to Regulation (EC) No 1754/2006 shall be construed as being made to this Regulation.
Article 19
Entry into force and applicability
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply to Union financial aid granted to laboratories from 2012 onwards.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 September 2011.