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Commission Regulation (EC) No 1078/2008Show full title

Commission Regulation (EC) No 1078/2008 of 3 November 2008 laying down detailed rules for the implementation of Council Regulation (EC) No 861/2006 as regards the expenditure incurred by Member States for the collection and management of the basic fisheries data

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Changes over time for: ANNEX I

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ANNEX IU.K.Eligibility of expenditure incurred for the implementation of national programmes

The eligible expenditure categories shall include all or some of the following:

(a)

Staff costs:

  • expenditure on staff for the time actually devoted to the national programme by scientific or technical staff only,

  • staff costs shall be established in relation to the working time actually devoted to the national programme and shall be calculated by reference to actual labour costs (wages, social costs, social security and pension contributions), but excluding any other costs,

  • calculation of the hourly/daily rates shall be done on the basis of 210 productive days per year,

  • time devoted by staff to the programme must appear in full in the records (time sheets) and be certified at least once each month by the responsible person. The time sheets shall be made available to the Commission on request.

(b)

Travel expenses:

  • travel expenses shall be established in accordance with the internal rules of the Member State or partners. For travel outside the Community, prior agreement of the Commission shall be required if not specified in the national programme.

(c)

Durable goods:

  • durable goods must have an expected life not shorter than the duration of the work under the programme. They are included in the inventory of durable goods or are regarded as assets in accordance with the accounting methods, rules and principles of the Member State or partners concerned,

  • for the purpose of calculating the eligible expenditure, durable goods will be considered to have a probable life of 36 months in the case of computer equipment of a value not exceeding EUR 25 000, and 60 months in the case of other goods. The eligible amount will depend on the expected life of the goods in relation to the duration of the programme, on condition that the period used to calculate this amount starts on the actual date of commencement of the programme, or the date of purchase of the goods where this occurs after the date of commencement, and ends on the date of completion of the programme. Account should be taken also of the use made of the goods during that period,

  • as an exception, durable equipment may have been purchased or leased with an option to buy within six months before the commencement day of the national programme,

  • applicable public procurement rules shall also apply in case of purchase of durable goods,

  • expenditure related to durable goods shall be justified with certified invoices, confirming the delivery date, and must be submitted to the Commission together with the statement of expenditure.

(d)

Consumable materials and supplies including computing costs:

  • consumable materials and supplies expenditure are consumable raw materials for the purchase, production, repair or use of any goods or equipment which have a probable life shorter than the duration of the work under the programme. They are not included in the inventory of durable goods of the Member State or partners concerned, or are not regarded as assets in accordance with the accounting principles, rules and methods of the Member State or partners concerned,

  • their description must be detailed enough to allow decision on their eligibility,

  • eligible computing costs concern the establishment and supply to Member States of software for the management and interrogation of databases.

(e)

Vessel costs:

  • for research surveys at sea referred to in Article 12 of Regulation (EC) No 199/2008, including those conducted from chartered vessels, only rental costs and other operating costs shall be eligible. A certified copy of the invoice must be submitted to the Commission together with the statement of expenditure,

  • when a vessel is the property of the Member State or the partner, a detailed breakdown showing how the operating costs charged have been calculated shall be submitted to the Commission together with the statement of expenditure.

(f)

Subcontracting costs/external assistance:

  • subcontracting/external assistance concerns standard and non-innovative services provided to the Member State and/or the partners who are unable to provide these services themselves. These costs shall not represent more than 20 % of the approved overall annual budget. The prior written approval of the Commission is required where the cumulative amount of the subcontracts in the national programme exceeds the above-specified limit,

  • subcontracts must be awarded by a Member State/partner in accordance with the applicable rules on public tendering and in conformity with Community Directives on public procurement procedures,

  • all invoices by subcontractors shall include a clear reference to the national programme and module (i.e. number and title or short title). All invoices shall be sufficiently detailed as to allow identification of single items covered by the service delivered (i.e. clear description and cost of each item),

  • the Member States and partners must ensure that each subcontract shall provide expressly for the Commission and the Court of Auditors to exercise their powers of control, on documents and on the premises, over the subcontractor who has received Community funds,

  • countries outside the Community may, if their contribution is considered necessary for carrying out Community programmes, participate as subcontractors in a national programme with the prior written approval of the Commission,

  • a certified copy of the contract with the subcontractor and subsequent proves of payment must be submitted to the Commission together with the statement of expenditure.

(g)

Other specific costs:

  • Any other additional or unforeseen expenditure not falling within one of the above categories can be charged to the programme only with the prior agreement of the Commission unless they are already foreseen in the annual budget forecast.

(h)

Support for scientific advice:

  • daily allowances and travel costs are eligible for the duration of the meetings referred to in Article 10(2) of Regulation (EC) No 665/2008 in accordance with rule established in Article 10(3) of Regulation (EC) No 665/2008,

  • a certified copy of the supporting travel documents must be submitted to the Commission together with the statement of expenditure.

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