ANNEX IIISupplementary provisions
ANNEX III Eligibility rules 1. Staff Staff costs shall be limited to actual attributable labour costs (remuneration, wages, social charges and retirement costs) accrued in implementation of the study. To this end monthly time sheets have to be maintained. Daily rate will be calculated on a 220 working days/year. 2. Consumables Reimbursement is to be based on actual costs incurred for laboratory tests: — the purchase of test kits, reagents and all consumables identifiable and especially used to carry out the laboratory test. 3. Animal studies Reimbursement is to be based on actual costs incurred for the — purchase of animals at market value, — transport to facilities and housing and feeding, — rendering of animals used in the experiments. All other expenditure on administration and secretarial services is considered to be covered by ‘overheads’. 4. Meetings (travel costs) Travel and hotel costs incurred by the staff for the participation to meetings related to the studies are eligible in accordance with the rules laid down in Annex IV to Commission Implementing Regulation (EU) No 926/2011 ( 1 ) . 5. Overheads A flat rate contribution of 7 % of actual eligible costs, calculated on the basis of all direct costs listed in items 1 to 4, may be claimed. 6. 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 (VAT) and all other taxes. 7. Member States may adjust the estimated budgets listed in Annex II by transfer between headings of eligible costs, provided that this adjustment of expenditure does not affect the implementation of the study, and without exceeding the total eligible cost per project. The Member States shall submit a written request to the Commission for its prior approval to increase the budget for one of the headings by more than 20 %. ( 1 ) OJ L 241, 17.9.2011, p. 2 .