2014/176/EU: Commission Implementing Decision of 27 March 2014 as regards a Union financial contribution towards a coordinated control plan with a view to establishing the prevalence of fraudulent practices in the marketing of certain foods (notified under document C(2014) 1912)
Subject matter
1. The Union shall contribute to the costs incurred by the Member States for the application of the coordinated control plan referred to in Recommendation 2014/180/EU (hereinafter ‘Commission Recommendation’), with a total maximum amount of EUR 145 440.
2. The Union shall contribute to the costs incurred by the Centre Wallon de Recherches agronomiques (CRA-W), Gembloux, Belgium, for the calibration and coordination of the testing method for undeclared animal species in meat and meat products, with a total maximum amount of EUR 20 000.
3. The costs referred to in paragraphs 1 and 2 shall be financed from budgetary line 17.0403.
Eligible costs to Member States
1. The Union contribution referred to in Article 1 paragraph 1 shall take the form of a reimbursement of 50 % of the costs of the tests performed by the competent authorities to implement the control plan referred to in point 1 of the Commission Recommendation.
2. The Union contribution shall not exceed:
(a)
on average EUR 60 per test;
(b)
the amounts indicated in Annex I.
3. Only the costs indicated in Annex II shall be eligible for contribution.
Eligible costs to Centre Wallon de Recherches agronomiques (CRA-W), Gembloux, Belgium
1. The Union contribution referred to in Article 1 paragraph 2 shall take the form of a reimbursement of 100 % of the costs of the tasks related to calibration and coordination of the testing method used in the coordinated control plan referred to in the Commission Recommendation.
2. The following costs are eligible:
(a)
personnel specifically allocated entirely or in part for carrying out the tasks in the premises of the laboratory; the costs are limited to actual salaries plus social security charges and other statutory costs included in the remuneration;
(b)
consumables related to preparation of the standard samples;
(c)
shipment costs;
(d)
overheads equal to 7 % of the sum of the costs in (a), (b), and (c).
3. The costs shall be reported by 31 August 2014 in accordance with the format in Annex IV of this Decision.
Eligibility rules
1. The Union contribution referred to in Article 1 paragraph 1 is subject to the following conditions:
(a)
the tests have been performed in accordance with the terms of the Commission Recommendation;
(b)
the Member States have provided the Commission with the report referred to in the Commission Recommendation within the deadline provided for therein;
(c)
by 31 August 2014, the Member States have provided the Commission, in electronic form, with a financial report according to the format laid out in Annex III of this Decision.
2. The Commission may reduce the amount of the contribution referred to in Article 1 in cases where the conditions referred to in para 1 are not met, having regard to the nature and gravity of the non-compliance and to the potential financial loss for the Union.
3. At the request of the Commission, the Member States shall provide the documents providing evidence of the costs incurred for which a reimbursement is claimed in accordance with Article 2.
Currency and conversion rate
1. The expenditure submitted by the Member States for a financial contribution by the Union shall be expressed in euro and shall exclude value added tax and all other taxes.
2. Where the expenditure of a Member State is in a currency other than the euro, the Member State concerned shall convert it into euro by applying the most recent exchange rate set by the European Central Bank, prior to the first day of the month in which the application is submitted by the Member State.
This Decision constitutes a financing decision in the meaning of Article 84 of the Financial Regulation.
This Decision shall be applicable from the date of publication of the Commission Recommendation.
This Decision is addressed to the Member States.
Supplementary provisions
ANNEX ISupplementary provisions
ANNEX I
MAXIMUM AMOUNT OF THE EU CONTRIBUTION REFERRED TO IN ARTICLE 2(2)(B)
Member State
Recommended sample numbers
Extrapolated number of samples in 2 nd round (5 %)
Maximum EU contribution per test
Maximum EU contribution per MS
TOTAL EU contribution
France, Germany, Italy, United Kingdom, Spain, Poland
150
8
60
9 480
56 880
Romania, Netherlands, Belgium, Greece, Portugal, Czech Republic, Hungary, Sweden, Austria, Bulgaria
100
5
60
6 300
63 000
Lithuania, Slovakia, Denmark, Ireland, Finland, Latvia, Croatia
50
3
60
3 180
22 260
Slovenia, Estonia, Cyprus, Luxembourg, Malta
10
1
60
660
3 300
TOTAL
145 440
ANNEX IISupplementary provisions
ANNEX II
ELIGIBLE EXPENDITURE AS REFERRED TO IN ARTICLE 2(3)
The expenditure eligible for a financial contribution by the Union for carrying out the tests mentioned in this Implementing Decision, shall be limited to the costs incurred by the Member States for:
(a)
the purchase of test kits, reagents and all consumables identifiable and especially used for carrying out the tests;
(b)
personnel, whatever the status, specifically allocated entirely or in part for carrying out the tests in the premises of the laboratory; the costs are limited to actual salaries plus social security charges and other statutory costs included in the remuneration; and;
(c)
overheads equal to 7 % of the sum of the costs referred to in (a) and (b), unless the Member State is using a commercial laboratory.
ANNEX IIISupplementary provisions
ANNEX III
Financial report as referred to in Article 4(1)(c)
DNA
Staff
Hours
Cost/hour
Staff cost
(1)
(2)
(3)
Subtotal staff
(5)
Test kits, reagents, consumables
Quantity
Unit cost
Total cost
(6)
(7)
(8)
Subtotal consumables
(10)
TOTAL
Total including overheads
(11) × (1,07)
Alternative financial report as referred to in Article 4(1)(c), when using a commercial laboratory
Name of commercial laboratory
Number of samples sent to the laboratory
Total sum of invoice from commercial laboratory
ANNEX IVSupplementary provisions
ANNEX IV
FINANCIAL REPORT AS REFERRED TO IN ARTICLE 3(3)
STAFF
Category
hours
Cost/hour
Staff cost
(1)
(2)
(3)
Consumables
Category
Quantity
Cost/unit
Cost consumables
(5)
(6)
(7)
Shipment costs
Specify
Quantity
Cost/unit
Cost shipment
(9)
(10)
(11)
TOTAL
TOTAL + overhead
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
