Eligible costs at joint operational programme level
Article 33
1. In order to be eligible for Community financing, the expenditure of the joint operational programme must be incurred during the programme's period of execution, as defined in Article 43. 2. To be considered eligible as technical assistance costs, costs relating to the implementation of the joint operational programme by the Joint Managing Authority must: (a) be necessary for implementing the programme in compliance with the criteria defined by the programme and by the Joint Monitoring Committee and comply with the principles of sound financial management, in particular value for money and cost-effectiveness; (b) be recorded in the accounts of the programme, be identifiable, verifiable and backed by original supporting documents; (c) have been incurred in compliance with the relevant procurement procedures. 3. Subject to paragraphs 1 and 2, the following costs shall be eligible: (a) the cost of staff assigned to the programme, corresponding to actual salaries plus social security charges and other remuneration-related costs. Salaries and costs must not exceed those normally borne by the structures hosting the Joint Managing Authority or the Joint Technical Secretariat, unless it is justified by showing that this is essential to carrying out the joint operational programme; (b) travel and subsistence costs for staff and other persons taking part in the joint operational programme, provided they do not exceed those normally borne by the authorities appointed to manage the programme. Any flat-rate reimbursement of the subsistence costs must not exceed the rates of the scales published by the European Commission at the time of the adoption of the joint operational programme; (c) purchase or rental costs for equipment and supplies (new or used) specifically for the purposes of the Joint Managing Authority or the Joint Technical Secretariat for implementation of the joint operational programme and costs of services, provided they correspond to market rates; (d) the cost of consumables; (e) indirect costs to cover administrative overheads; (f) the subcontracting expenditure; (g) costs deriving directly from requirements imposed by this Regulation and the programme (for example, information and visibility operations, evaluations, external audits, translations etc.) including financial service costs (in particular the cost of bank transfers).