Pending: 32010D0145

9.3.2010 EN Official Journal of the European Union L 58/8
(1) On 16 April 2003, the Council adopted Common Position 2003/280/CFSP in support of the effective implementation of the mandate of the ICTY(1).
(2) On 30 March 2004, the Council adopted Common Position 2004/293/CFSP renewing measures in support of the effective implementation of the mandate of the International Criminal Tribunal for the former Yugoslavia (ICTY)(2).
(3) Common Position 2004/293/CFSP was extended for the last time by Common Position 2009/164/CFSP of 26 February 2009 renewing measures in support of the effective implementation of the mandate of the International Criminal Tribunal for the former Yugoslavia (ICTY)(3)until 16 March 2010.
(4) Persons indicted by the ICTY are still at large, and there is evidence that they are being assisted in their efforts to continue to evade justice.
(5) The measures provided for in Common Position 2004/293/CFSP should be renewed for a further 12 months,
(a) as a host country of an international intergovernmental organisation;
(b) as a host country to an international conference convened by, or under the auspices of, the United Nations;
(c) under a multilateral agreement conferring privileges and immunities; or
(d) under the 1929 Treaty of Conciliation (Lateran pact) concluded by the Holy See (State of the Vatican City) and Italy.
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on European Union, and in particular Article 29 thereof,
(1) On 16 April 2003, the Council adopted Common Position 2003/280/CFSP in support of the effective implementation of the mandate of the ICTY(1).
(2) On 30 March 2004, the Council adopted Common Position 2004/293/CFSP renewing measures in support of the effective implementation of the mandate of the International Criminal Tribunal for the former Yugoslavia (ICTY)(2).
(3) Common Position 2004/293/CFSP was extended for the last time by Common Position 2009/164/CFSP of 26 February 2009 renewing measures in support of the effective implementation of the mandate of the International Criminal Tribunal for the former Yugoslavia (ICTY)(3)until 16 March 2010.
(4) Persons indicted by the ICTY are still at large, and there is evidence that they are being assisted in their efforts to continue to evade justice.
(5) The measures provided for in Common Position 2004/293/CFSP should be renewed for a further 12 months,
HAS ADOPTED THIS DECISION:

Article 1
1. Member States shall take the necessary measures to prevent the entry into, or transit through their territories of the persons listed in the Annex, who are engaged in activities which help persons at large continue to evade justice for crimes for which the ICTY has indicted them or are otherwise acting in a manner which could obstruct the ICTY’s effective implementation of its mandate.
2. Paragraph 1 will not oblige a Member State to refuse its own nationals entry into its territory.
3. Paragraph 1 shall be without prejudice to the cases where a Member State is bound by an obligation of international law, namely:
(a)
as a host country of an international intergovernmental organisation;
(b)
as a host country to an international conference convened by, or under the auspices of, the United Nations;
(c)
under a multilateral agreement conferring privileges and immunities; or
(d)
under the 1929 Treaty of Conciliation (Lateran pact) concluded by the Holy See (State of the Vatican City) and Italy.
4. Paragraph 3 shall be considered as applying also in cases where a Member State is host country of the Organisation for Security and Cooperation in Europe (OSCE).
5. The Council shall be duly informed in all cases where a Member State grants an exemption pursuant to paragraphs 3 or 4.
6. Member States may grant exemptions from the measures imposed in paragraph 1 where travel is justified on the grounds of urgent humanitarian need, or on grounds of attending intergovernmental meetings, including those promoted by the European Union, or hosted by a Member State holding the Chairmanship in office of the OSCE, where a political dialogue is conducted that directly assists the ICTY in the implementation of its mandate.
7. A Member State wishing to grant exemptions referred to in paragraph 6 shall notify the Council in writing. The exemption will be deemed to be granted unless one or more of the Council Members raises an objection in writing within 48 hours of receiving notification of the proposed exemption. In the event that one or more of the Council members raises an objection, the Council, acting by a qualified majority, may decide to grant the proposed exemption.
8. In cases where pursuant to paragraphs 3, 4, 6 and 7, a Member State authorises the entry into, or transit through, its territory of persons listed in the Annex, the authorisation shall be limited to the purpose for which it is given and to the persons concerned thereby.

Article 2
The Council, acting upon a proposal by the High Representative of the Union for Foreign Affairs and Security Policy or a Member State, shall adopt modifications to the list contained in the Annex as required.

Article 3
In order to maximise the impact of the abovementioned measures, the Union shall encourage third States to adopt restrictive measures similar to those contained in this Decision.

Article 4
1. This Decision shall take effect on the date of its adoption. It shall expire on 16 March 2011.
2. This Decision shall be kept under constant review. It shall be renewed, or amended as appropriate, if the Council deems that its objectives have not been met.

Article 5
This Decision shall be published in theOfficial Journal of the European Union.

THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on European Union, and in particular Article 29 thereof,
(1) On 16 April 2003, the Council adopted Common Position 2003/280/CFSP in support of the effective implementation of the mandate of the ICTY(1).
(2) On 30 March 2004, the Council adopted Common Position 2004/293/CFSP renewing measures in support of the effective implementation of the mandate of the International Criminal Tribunal for the former Yugoslavia (ICTY)(2).
(3) Common Position 2004/293/CFSP was extended for the last time by Common Position 2009/164/CFSP of 26 February 2009 renewing measures in support of the effective implementation of the mandate of the International Criminal Tribunal for the former Yugoslavia (ICTY)(3)until 16 March 2010.
(4) Persons indicted by the ICTY are still at large, and there is evidence that they are being assisted in their efforts to continue to evade justice.
(5) The measures provided for in Common Position 2004/293/CFSP should be renewed for a further 12 months,
HAS ADOPTED THIS DECISION:
1. Member States shall take the necessary measures to prevent the entry into, or transit through their territories of the persons listed in the Annex, who are engaged in activities which help persons at large continue to evade justice for crimes for which the ICTY has indicted them or are otherwise acting in a manner which could obstruct the ICTY’s effective implementation of its mandate.
2. Paragraph 1 will not oblige a Member State to refuse its own nationals entry into its territory.
3. Paragraph 1 shall be without prejudice to the cases where a Member State is bound by an obligation of international law, namely:
(a)
as a host country of an international intergovernmental organisation;
(b)
as a host country to an international conference convened by, or under the auspices of, the United Nations;
(c)
under a multilateral agreement conferring privileges and immunities; or
(d)
under the 1929 Treaty of Conciliation (Lateran pact) concluded by the Holy See (State of the Vatican City) and Italy.
4. Paragraph 3 shall be considered as applying also in cases where a Member State is host country of the Organisation for Security and Cooperation in Europe (OSCE).
5. The Council shall be duly informed in all cases where a Member State grants an exemption pursuant to paragraphs 3 or 4.
6. Member States may grant exemptions from the measures imposed in paragraph 1 where travel is justified on the grounds of urgent humanitarian need, or on grounds of attending intergovernmental meetings, including those promoted by the European Union, or hosted by a Member State holding the Chairmanship in office of the OSCE, where a political dialogue is conducted that directly assists the ICTY in the implementation of its mandate.
7. A Member State wishing to grant exemptions referred to in paragraph 6 shall notify the Council in writing. The exemption will be deemed to be granted unless one or more of the Council Members raises an objection in writing within 48 hours of receiving notification of the proposed exemption. In the event that one or more of the Council members raises an objection, the Council, acting by a qualified majority, may decide to grant the proposed exemption.
8. In cases where pursuant to paragraphs 3, 4, 6 and 7, a Member State authorises the entry into, or transit through, its territory of persons listed in the Annex, the authorisation shall be limited to the purpose for which it is given and to the persons concerned thereby.
The Council, acting upon a proposal by the High Representative of the Union for Foreign Affairs and Security Policy or a Member State, shall adopt modifications to the list contained in the Annex as required.
In order to maximise the impact of the abovementioned measures, the Union shall encourage third States to adopt restrictive measures similar to those contained in this Decision.
1. This Decision shall take effect on the date of its adoption. It shall expire on 16 March 2011.
2. This Decision shall be kept under constant review. It shall be renewed, or amended as appropriate, if the Council deems that its objectives have not been met.
This Decision shall be published in theOfficial Journal of the European Union.
ANNEX1. BILBIJA, Milorad
Son of Svetko BILBIJA
Date of birth/Place of birth: 13.8.1956, Sanski Most, Bosnia and Herzegovina
Passport No: 3715730
ID Card No: 03GCD9986
Personal ID No: 1308956163305
Aliases:
Address: Brace Pantica 7, Banja Luka, Bosnia and Herzegovina
2. BJELICA, Milovan
Date of birth/Place of birth: 19.10.1958, Rogatica, Bosnia and Herzegovina
Passport No: 0000148, issued on 26.7.1998 in Srpsko Sarajevo (annulled)
ID Card No: 03ETA0150
Personal ID No: 1910958130007
Aliases: Cicko
Address: CENTREK Company in Pale, Bosnia and Herzegovina
3. ECIM (EĆIM), Ljuban
Date of birth/Place of birth: 6.1.1964, Sviljanac, Bosnia and Herzegovina
Passport No: 0144290, issued on 21.11.1998 in Banja Luka (annulled)
ID Card No: 03GCE3530
Personal ID No: 0601964100083
Aliases:
Address: Ulica Stevana Mokranjca 26, Banja Luka, Bosnia and Herzegovina
4. HADZIC (HADŽIĆ), Goranka
Daughter of Branko and Milena HADZIC (HADŽIĆ)
Date of birth/Place of birth: 18.6.1962, Vinkovci Municipality, Croatia
Passport No:
ID Card No: 1806962308218 (JMBG), ID Card No: 569934/03
Aliases:
Address: Aranj Janosa Street 9, Novi Sad, Serbia
Relationship to person indicted for war crimes (PIFWC): sister of Goran HADZIC (HADŽIĆ)
5. HADZIC (HADŽIĆ), Ivana
Daughter of Goran and Živka HADZIC (HADŽIĆ)
Date of birth/Place of birth: 25.2.1983, Vukovar, Croatia
Passport No:
ID Card No:
Aliases:
Address: Aranj Janosa Street 9, Novi Sad, Serbia
Relationship to PIFWC: daughter of Goran HADZIC (HADŽIĆ)
6. HADZIC (HADŽIĆ), Srecko (Srećko)
Son of Goran and Živka HADZIC (HADŽIĆ)
Date of birth/Place of birth: 8.10.1987, Vukovar, Croatia
Passport No:
ID Card No:
Aliases:
Address: Aranj Janosa Street 9, Novi Sad, Serbia
Relationship to PIFWC: son of Goran HADZIC (HADŽIĆ)
7. HADZIC (HADŽIĆ), Zivka (Živka)
Daughter of Branislav NUDIC (NUDIĆ)
Date of birth/Place of birth: 9.6.1957, Vinkovci, Croatia
Passport No:
ID Card No:
Aliases:
Address: Aranj Janosa Street 9, Novi Sad, Serbia
Relationship to PIFWC: spouse of Goran HADZIC (HADŽIĆ)
8. JOVICIC (JOVIČIĆ), Predrag
Son of Desmir JOVICIC (JOVIČIĆ)
Date of birth/Place of birth: 1.3.1963, Pale, Bosnia and Herzegovina
Passport No: 4363551
ID Card No: 03DYA0852
Personal ID No: 0103963173133
Aliases:
Address: Milana Simovica 23, Pale, Bosnia and Herzegovina
9. KESEROVIC (KESEROVIĆ), Dragomir
Son of Slavko
Date of birth/Place of birth: 8.6.1957, Piskavica/Banja Luka, Bosnia and Herzegovina
Passport No: 4191306
ID Card No: 04GCH5156
Personal ID No: 0806957100028
Aliases:
Address:
10. KIJAC, Dragan
Date of birth/Place of birth: 6.10.1955, Sarajevo, Bosnia and Herzegovina
Passport No:
ID Card No:
Personal ID No:
Aliases:
Address:
11. KOJIC (KOJIĆ), Radomir
Son of Milanko and Zlatana
Date of birth/Place of birth: 23.11.1950, Bijela Voda, Sokolac, Bosnia and Herzegovina
Passport No: 4742002, issued in 2002 in Sarajevo (expired in 2007)
ID Card No: 03DYA1935, issued on 7.7.2003 in Sarajevo
Personal ID No: 2311950173133
Aliases: Mineur or Ratko
Address: 115 Trifka Grabeza, Pale, or Hotel KRISTAL, Jahorina, Bosnia and Herzegovina
12. KOVAC (KOVAČ), Tomislav
Son of Vaso
Date of birth/Place of birth: 4.12.1959, Sarajevo, Bosnia and Herzegovina
Passport No:
ID Card No:
Personal ID No: 0412959171315
Aliases: Tomo
Address: Bijela, Montenegro; and Pale, Bosnia and Herzegovina
13. KUJUNDZIC (KUJUNDŽIĆ), Predrag
Son of Vasilija
Date of birth/Place of birth: 30.1.1961, Suho Pole, Doboj, Bosnia and Herzegovina
Passport No:
ID Card No: 03GFB1318
Personal ID No: 3001961120044
Aliases: Predo
Address: Doboj, Bosnia and Herzegovina
14. LUKOVIC (LUKOVIĆ), Milorad Ulemek
Date of birth/Place of birth: 15.5.1968, Belgrade, Serbia
Passport No:
ID Card No:
Personal ID No:
Aliases: Legija (forged ID as IVANIC, Zeljko (IVANIĆ, Željko))
Address: incarcerated (Belgrade District Prison, Bacvanska 14, Belgrade)
15. MALIS (MALIŠ), Milomir
Son of Dejan MALIS (MALIŠ)
Date of birth/Place of birth: 3.8.1966, Bjelice
Passport No:
ID Card No:
Personal ID No: 0308966131572
Aliases:
Address: Vojvode Putnika, Foca, Bosnia and Herzegovina
16. MANDIC (MANDIĆ), Momcilo (Momčilo)
Date of birth/Place of birth: 1.5.1954, Kalinovik, Bosnia and Herzegovina
Passport No: 0121391, issued on 12.5.1999 in Srpsko Sarajevo, Bosnia and Herzegovina (annulled)
ID Card No:
Personal ID No: 0105954171511
Aliases: Momo
Address: incarcerated
17. MARIC (MARIĆ), Milorad
Son of Vinko MARIC (MARIĆ)
Date of birth/Place of birth: 9.9.1957, Visoko, Bosnia and Herzegovina
Passport No: 4587936
ID Card No: 04GKB5268
Personal ID No: 0909957171778
Aliases:
Address: Vuka Karadzica 148, Zvornik, Bosnia and Herzegovina
18. MICEVIC (MIČEVIĆ), Jelenko
Son of Luka and Desanka, maiden name: SIMIC (SIMIĆ)
Date of birth/Place of birth: 8.8.1947, Borci near Konjic, Bosnia and Herzegovina
Passport No: 4166874
ID Card No: 03BIA3452
Personal ID No: 0808947710266
Aliases: Filaret
Address: Milesevo monastery, Serbia
19. MLADIC (MLADIĆ), Biljana (maiden name: STOJCEVSKA (STOJČEVSKA))
Daughter of Strahilo STOJCEVSKI (STOJČEVSKI) and Svetlinka STOJCEVSKA (STOJČEVSKA)
Date of birth/Place of birth: 30.5.1972, Skopje, former Yugoslav Republic of Macedonia
Passport No:
ID Card No: 3005972455086 (JMBG)
Aliases:
Address: registered at Blagoja Parovica 117a, Belgrade, but resides at Vidikovacki venac 83, Belgrade, Serbia
Relationship to PIFWC: daughter-in-law of Ratko MLADIC (MLADIĆ)
20. MLADIC (MLADIĆ), Bosiljka (maiden name: JEGDIC (JEGDIĆ))
Daughter of Petar JEGDIC (JEGDIĆ)
Date of birth/Place of birth: 20.7.1947, Okrugljaca, Virovitica Municipality, Croatia
ID Card No: 2007947455100 (JMBG)
Personal ID Card: T77619, issued on 31.5.1992 by SUP Belgrade
Address: Blagoja Parovica 117a, Belgrade, Serbia
Relationship to PIFWC: wife of Ratko MLADIC (MLADIĆ)
21. MLADIC (MLADIĆ), Darko
Son of Ratko and Bosiljka MLADIC (MLADIĆ)
Date of birth/Place of birth: 19.8.1969, Skopje, former Yugoslav Republic of Macedonia
Passport No: SCG passport No 003220335, issued on 26.2.2002
ID Card No: 1908969450106 (JMBG); personal identity card B112059, issued on 8.4.1994 by SUP Belgrade
Aliases:
Address: Vidikovacki venac 83, Belgrade, Serbia
Relationship to PIFWC: son of Ratko MLADIC (MLADIĆ)
22. NINKOVIC (NINKOVIĆ), Milan
Son of Simo
Date of birth/Place of birth: 15.6.1943, Doboj, Bosnia and Herzegovina
Passport No: 3944452
ID Card No: 04GFE3783
Personal ID No: 1506943120018
Aliases:
Address:
23. OSTOJIC (OSTOJIĆ), Velibor
Son of Jozo
Date of birth/Place of birth: 8.8.1945, Celebici, Foca, Bosnia and Herzegovina
Passport No:
ID Card No:
Personal ID No:
Aliases:
Address:
24. OSTOJIC (OSTOJIĆ), Zoran
Son of Mico OSTOJIC (OSTOJIĆ)
Date of birth/Place of birth: 29.3.1961, Sarajevo, Bosnia and Herzegovina
Passport No:
ID Card No: 04BSF6085
Personal ID No: 2903961172656
Aliases:
Address: Malta 25, Sarajevo, Bosnia and Herzegovina
25. PAVLOVIC (PAVLOVIĆ), Petko
Son of Milovan PAVLOVIC (PAVLOVIĆ)
Date of birth/Place of birth: 6.6.1957, Ratkovici, Bosnia and Herzegovina
Passport No: 4588517
ID Card No: 03GKA9274
Personal ID No: 0606957183137
Aliases:
Address: Vuka Karadjica 148, Zvornik, Bosnia and Herzegovina
26. POPOVIC (POPOVIĆ), Cedomir (Čedomir)
Son of Radomir POPOVIC (POPOVIĆ)
Date of birth/Place of birth: 24.3.1950, Petrovici
Passport No:
ID Card No: 04FAA3580
Personal ID No: 2403950151018
Aliases:
Address: Crnogorska 36, Bileca, Bosnia and Herzegovina
27. PUHALO, Branislav
Son of Djuro
Date of birth/Place of birth: 30.8.1963, Foca, Bosnia and Herzegovina
Passport No:
ID Card No:
Personal ID No: 3008963171929
Aliases:
Address:
28. RADOVIC (RADOVIĆ), Nade
Son of Milorad RADOVIC (RADOVIĆ)
Date of birth/Place of birth: 26.1.1951, Foca, Bosnia and Herzegovina
Passport No: old 0123256 (annulled)
ID Card No: 03GJA2918
Personal ID No: 2601951131548
Aliases:
Address: Stepe Stepanovica 12, Foca/Srbinje, Bosnia and Herzegovina
29. RATIC (RATIĆ), Branko
Date of birth/Place of birth: 26.11.1957, MIHALJEVCI SLAVONSKA POZEGA, Bosnia and Herzegovina
Passport No: 0442022, issued on 17.9.1999 in Banja Luka
ID Card No: 03GCA8959
Personal ID No: 2611957173132
Aliases:
Address: Ulica Krfska 42, Banja Luka, Bosnia and Herzegovina
30. ROGULJIC (ROGULJIĆ), Slavko
Date of birth/Place of birth: 15.5.1952, SRPSKA CRNJA HETIN, Serbia
Non-valid passports No 3747158, issued on 12.4.2002 in Banja Luka, expired on 12.4.2007, and No 0020222, issued on 25.8.1988 in Banja Luka, expired on 25.8.2003
ID Card No: 04EFA1053
Personal ID No: 1505952103022
Aliases:
Address: 21 Vojvode Misica, Laktasi, Bosnia and Herzegovina
31. SAROVIC (ŠAROVIĆ), Mirko
Date of birth/Place of birth: 16.9.1956, Rusanovici-Rogatica, Bosnia and Herzegovina
Passport No: 4363471, issued at Istocno Sarajevo, with expiry date 8.10.2008
ID Card No: 04PEA4585
Personal ID No: 1609956172657
Aliases:
Address: Bjelopoljska 42, 71216 Srpsko Sarajevo, Bosnia and Herzegovina
32. SKOCAJIC (SKOČAJIĆ), Mrksa (Mrkša)
Son of Dejan SKOCAJIC (SKOČAJIĆ)
Date of birth/Place of birth: 5.8.1953, Blagaj, Bosnia and Herzegovina
Passport No: 3681597
ID Card No: 04GDB9950
Personal ID No: 0508953150038
Aliases:
Address: Trebinjskih Brigade, Trebinje, Bosnia and Herzegovina
33. VRACAR (VRAČAR), Milenko
Date of birth/Place of birth: 15.5.1956, Nisavici, Prijedor, Bosnia and Herzegovina
Non-valid passports No 3865548, issued on 29.8.2002 in Banja Luka, expired on 29.8.2007, and No 0280280, issued on 4.12.1999 in Banja Luka, expired on 4.12.2004, and No 0062130, issued on 16.9.1998 in Banja Luka, Bosnia and Herzegovina
ID Card No: 03GCE6934
Personal ID No: 1505956160012
Aliases:
Address: 14 Save Ljuboje, Banja Luka, Bosnia and Herzegovina
34. ZOGOVIC (ZOGOVIĆ), Milan
Son of Jovan
Date of birth/Place of birth: 7.10.1939, Dobrusa
Passport No:
ID Card No:
Personal ID No:
Aliases:
Address:

Pending: 32010D0002

5.1.2010 EN Official Journal of the European Union L 1/10
(1) Directive 2003/87/EC, as amended by Directive 2009/29/EC of the European Parliament and of the Council(2), provides that auctioning should be the basic principle for allocation of greenhouse gas emission allowances.
(2) The Union supports an ambitious international agreement on climate change that aims to limit the global temperature increase to 2 °C. In the event that other developed countries and other major emitters of greenhouse gases do not participate in that international agreement, this could lead to an increase in greenhouse gas emissions in third countries where industry would not be subject to comparable carbon constraints (‘carbon leakage’) and undermine the environmental integrity and benefit of actions by the Union. To address the risk of carbon leakage, Directive 2003/87/EC provides that, subject to the outcome of the international negotiations, the Union should allocate allowances free of charge at 100 % of the quantity determined in accordance with the measures referred to in Article 10a(1) of Directive 2003/87/EC to sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage.
(3) By 31 December 2009 and every five years thereafter, the Commission shall determine a list of the sectors or subsectors deemed to be exposed to a significant risk of carbon leakage, hereinafter ‘list of sectors and subsectors’, on the basis of the criteria referred to in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC.
(4) According to Article 10a(14) of Directive 2003/87/EC, in order to determine the sectors or subsectors deemed to be exposed to a significant risk of carbon leakage the Commission shall assess, at Union level, the extent to which it is possible for the sector or subsector concerned, at the relevant level of disaggregation, to pass on the direct cost of the required allowances and the indirect costs from higher electricity prices resulting from the implementation of Directive 2003/87/EC into product prices without significant loss of market share to less carbon efficient installations outside the Union. These assessments shall be based on an average carbon price according to the Commission’s impact assessment accompanying the package of implementation measures for the Union’s objectives on climate change and renewable energy for 2020 and, if available, trade, production and value added data from the three most recent years for each sector or subsector.
(5) In accordance with Article 10a(15) of Directive 2003/87/EC, a sector or subsector shall be deemed to be exposed to a significant risk of carbon leakage if the sum of direct and indirect additional costs induced by the implementation of that Directive would lead to a substantial increase of production costs, calculated as a proportion of the gross value added, of at least 5 %; and the intensity of trade with third countries, defined as the ratio between the total value of exports to third countries plus the value of imports from third countries and the total market size for the Union (annual turnover plus total imports from third countries), is above 10 %. In accordance with Article 10a(16) of Directive 2003/87/EC, a sector or subsector is also deemed to be exposed to a significant risk of carbon leakage if the sum of direct and indirect additional costs induced by the implementation of Directive 2003/87/EC would lead to a particularly high increase of production costs, calculated as a proportion of the gross value added, of at least 30 %, or the intensity of trade with third countries, defined as the ratio between the total value of exports to third countries plus the value of imports from third countries and the total market size for the Union (annual turnover plus total imports from third countries), is above 30 %.
(6) In order to establish the list of sectors and subsectors which are deemed to be exposed to a significant risk of carbon leakage, the risk of carbon leakage should be assessed, as a starting point, at a 3-digit level (NACE-3 level) or, where appropriate and where the data is available, at a 4-digit level (NACE-4 level). Sectors and subsectors should be included in the list of sectors and subsectors using the most accurate NACE description. Some sectors not found to be exposed to a significant risk of carbon leakage at the NACE 4-level were disaggregated and a number of corresponding sub-sectors, for which certain characteristics led to a significantly different impact from the rest of the sector, were assessed.
(7) Information necessary for making the determination on the basis of the criteria referred to in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC was collected, as of December 2008, from Member States, Eurostat, publicly and commercially available sources and industry associations. Information not provided by Member States or any other official sources has been verified. Confidential data processed by Eurostat have also been used.
(8) The data in the ‘Community Independent Transaction Log’ (CITL) are considered to be the most accurate, reliable and transparent estimation of CO2emissions for sectors, the activities of which were in Annex I to Directive 2003/87/EC, prior to amendment by Directive 2009/29/EC, and have therefore been used as the main source to calculate the direct cost of the allowances for those sectors.
(9) As regards process emissions of new activities and greenhouse gases included in Annex I to Directive 2003/87/EC, as amended by Directive 2009/29/EC, for some sectors with a substantial number of small installations or installations which were excluded in periods 2005-2007 and 2008-2012 of the emissions trading scheme, or for which no CITL data was available, or where emissions could not be attributed at NACE-4 level, data have been collected from Member States and from the greenhouse gas inventory of the Union for the relevant years. As regards the assessment of electricity consumption used for the calculation of indirect cost from higher electricity prices, no data is available from Eurostat, and the data collected directly from Member States can be considered as the most reliable data available. Regarding the estimation of gross value added, data from the Eurostat Structural Business Statistics have been used as it is considered to be the most accurate source. The data reported by Eurostat in the Comext database on trade between Member States and with third countries are considered as the most reliable data on the total values of exports to third countries and imports from third countries, as well as on the total annual turnover in the Union.
(10) The assessments were based on the average carbon price according to the impact assessment of the Commission accompanying the package of implementation measures for objectives of the Union on climate change and renewable energy for 2020(3). The resulting carbon price from the most relevant scenario including Joint Implementation and Clean Development Mechanism credits is EUR 30 per tonne of CO2equivalent.
(11) In order to assess the direct additional costs induced by the implementation of Directive 2003/87/EC, it is necessary to take into account the amount of allowances that the sector would be required to purchase if not deemed to be exposed to significant risk of carbon leakage. In accordance with Article 10a(11) of that Directive the amount of allowances allocated free of charge to such sectors in 2013 is to be 80 % of the quantity determined in accordance with Article 10a(1) and this amount is to decrease each year by equal amounts resulting in 30 % free allocation in 2020 with a view to reaching 0 % free allocation in 2027. The starting point for the benchmarks determined under Article 10a(1) is the average performance of the 10 % most efficient installations in the sector or subsector in the Union in the years 2007-2008 and they shall take into account the most efficient techniques, substitutes and alternative production processes.
(12) The benchmarks to be determined in accordance with Article 10a(1) of Directive 2003/87/EC are to be adopted only by the end of 2010. Assessment of direct costs on the basis of those benchmarks can therefore only be taken into account on the occasion of revision of the list of sectors and subsectors. It is thus necessary to estimate the amount of allowances which need to be allocated free of charge in order to determine the list of sectors and subsectors. These estimates have to be made at Union level and for the years 2013 and 2014. The best estimate, for the purposes of this Decision and reflecting the stringent requirements for benchmarks and the application of the linear reduction factor, is that 75 % of allowances for non-exposed sectors will need to be purchased in 2013 and 2014.
(13) The assessment of indirect cost was based on the Union average emission factor for electricity of 0,465 tonnes of CO2per MWh according to the Model-based Analysis of the 2008 EU Policy Package on Climate Change and Renewables(4)used for the impact assessment of the Commission accompanying the package of implementation measures for objectives of the Union on climate change and renewable energy for 2020. The use of an average Union value is appropriate as it is consistent with the requirement to perform the assessment at Union level and as it reflects the actual emissions linked to the electricity production in the Union.
(14) According to Article 10a(17) of Directive 2003/87/EC, the list may be supplemented after completion of a qualitative assessment, where the relevant data is available, taking into account the extent to which it is possible for individual installations in the sector or subsector concerned to reduce emission levels or electricity consumption, including, as appropriate, the increase in production costs that the related investment may entail, for instance on the basis of the most efficient techniques; current and projected market characteristics, including when trade exposure or direct and indirect cost increase rates are close to one of the thresholds; and profit margins as a potential indicator of long-run investment or relocation decisions.
(15) A qualitative assessment has been carried out on a number of sectors and subsectors that were not deemed to be exposed to carbon leakage based on the quantitative criteria set out in paragraphs 14 and 15 of Article 10a of Directive 2003/87/EC. The qualitative assessment was mainly applied to sectors not sufficiently represented in the quantitative assessment, and to sectors considered to be borderline cases or for which statistics were absent or of poor quality, and for which Member States or industry representatives had requested a qualitative analysis, based on plausible reasoning and substantiated requests. Following that assessment, some of the sectors analysed should be deemed as exposed to a significant risk of carbon leakage. The additional sectors and subsectors that have been added to the list are specified separately in the third section of the Annex to this Decision.
(16) Other sectors and subsectors, which, under the given time constraints, have not been completely analysed on this occasion or for which data quality and availability was limited, such as for manufacture of bricks and roof tiles, will be reassessed as soon as possible according to Article 10a(13) of the Directive and — subject to the outcome of the analysis — added to the list.
(17) A qualitative assessment has been carried out on the sector of ‘Finishing of textiles’ (NACE code 1730), primarily due to the fact that no official trade data at Union level is available to assess trade intensity and that all other textile sectors are highly trade intensive. The assessment demonstrated increased international competitive pressure, significant drop in production in the Union over the last years and negative or only very modest profit margins for the years evaluated, which limit the capacity of installations to invest and reduce emissions. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(18) A qualitative assessment has been carried out on the sector of ‘Manufacture of veneer sheets; manufacture of plywood, laminated board, particle board, fibre board and other panels and boards’ (NACE code 2020). The assessment demonstrated limited scope to reduce emissions without significant increase in costs, challenging market characteristics, such as high price sensitivity and increasing trend in imports from low cost manufacturing countries, and significant impact of additional costs due to implementation of Directive 2003/87/EC on the profit margins, limiting the capacity of installations to invest and reduce emissions. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(19) A qualitative assessment has been carried out on the sector of ‘Manufacture of plastics in primary forms’ (NACE code 2416). With respect to current market characteristics, the assessment demonstrated a high level of integration with other parts of the chemical industry, which are deemed to be exposed to a significant risk of carbon leakage; prices set at the world market impeding unilateral price increases, and distortions of the world or Union market due to unfair commercial practices from producers in certain third countries. As regards the projected market characteristics, while already close to the 30 % trade intensity threshold, the sector experiences a strong increase in imports which will continue mainly due to large new investments in the Middle East. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(20) A qualitative assessment has been carried out on the sector of ‘Casting of iron’ (NACE code 2751), primarily due to the fact that no official trade data at Union level are available to assess trade intensity, as the main casting products are split into different groups in the Eurostat Comext database. The assessment demonstrated limited abatement potential due to partly unavoidable process-related emissions and limited capacity to invest in abatement technologies due to significant impact of additional costs resulting from the implementation of Directive 2003/87/EC on profit margins. With respect to market characteristics, the market concentration is low, while a high level of concentration exists in the client sectors. This implies limited potential for the sector to pass through additional costs. Existing trade data from alternative sources also indicate that the casting production is increasingly traded internationally. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(21) A qualitative assessment has been carried out on the sector of ‘Casting of light metals’ (NACE code 2753), primarily due to the fact that no official trade data at Union level are available to assess trade intensity, as the main casting products are split into different groups in the Eurostat Comext database. With respect to market characteristics, the assessment demonstrated low market concentration and high dependence on demand from one concentrated client sector. This implies limited potential for the sector to pass through additional costs. Moreover, the sector experienced losses or only very modest margins in the evaluated years, which adversely affects the capacity to investment in abatement technologies, and which could be further exacerbated by the additional costs. Existing trade data from alternative sources also indicate that the casting production is increasingly traded internationally. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(22) When determining the list of sectors and subsectors, account should be taken, where the relevant data is available, of the extent to which third countries, representing a decisive share of global production in sectors or subsectors deemed to be at risk of carbon leakage, firmly commit to reducing greenhouse gas emissions in those sectors or subsectors to an extent comparable to that of the Union and within the same time frame, and the extent to which the carbon efficiency of installations located in those countries is comparable to that of the Union. At the current stage, only Norway, Iceland and Switzerland have made such commitments, and they do not together represent a decisive share of global production in the sectors or subsectors which are deemed to be at significant risk of carbon leakage. As regards the carbon efficiency, the relevant data necessary for the assessment is not available due to incomparability of statistical definitions and general lack of global data at the required level of disaggregation and sectoral detail. Therefore, the criteria set out in Article 10a(18) of Directive 2003/87/EC had no effect on the list of sectors and subsectors.
(23) The assessment on which the list of sectors and subsectors is based has covered all NACE-codes from 1010 up to and including 3720, thus covering mining, quarrying and manufacturing sectors. Certain other industrial sectors, falling outside this range of NACE codes, but whose stationary installations are potentially covered by the EU ETS provisions on carbon leakage, will be analysed by the Commission during 2010. If any such industrial sector satisfies the criteria in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC it will be added to the list in the annual update.
(24) This list applies for the years 2013-2014, subject to the outcome of the international negotiations.
(25) Various stakeholders, including Member States, industry associations, environmental non-governmental organisations and academics have been consulted on the list of sectors and subsectors and information on the process was made available on the website of the Commission(5).
(26) The measures provided for in this Decision are in accordance with the opinion of the Climate Change Committee,
NACE Code Description
1010 Mining and agglomeration of hard coal
1430 Mining of chemical and fertilizer minerals
1597 Manufacture of malt
1711 Preparation and spinning of cotton-type fibres
1810 Manufacture of leather clothes
2310 Manufacture of coke oven products
2413 Manufacture of other inorganic basic chemicals
2414 Manufacture of other organic basic chemicals
2415 Manufacture of fertilizers and nitrogen compounds
2417 Manufacture of synthetic rubber in primary forms
2710 Manufacture of basic iron and steel and of ferro-alloys
2731 Cold drawing
2742 Aluminium production
2744 Copper production
2745 Other non-ferrous metal production
2931 Manufacture of agricultural tractors
NACE Code Description
1562 Manufacture of starches and starch products
1583 Manufacture of sugar
1595 Manufacture of other non-distilled fermented beverages
1592 Production of ethyl alcohol from fermented materials
2112 Manufacture of paper and paperboard
2320 Manufacture of refined petroleum products
2611 Manufacture of flat glass
2613 Manufacture of hollow glass
2630 Manufacture of ceramic tiles and flags
2721 Manufacture of cast iron tubes
2743 Lead, zinc and tin production
NACE Code Description
2651 Manufacture of cement
2652 Manufacture of lime
NACE Code Description
1110 Extraction of crude petroleum and natural gas
1310 Mining of iron ores
1320 Mining of non-ferrous metal ores, except uranium and thorium ores
1411 Quarrying of ornamental and building stone
1422 Mining of clays and kaolin
1450 Other mining and quarrying n.e.c.
1520 Processing and preserving of fish and fish products
1541 Manufacture of crude oils and fats
1591 Manufacture of distilled potable alcoholic beverages
1593 Manufacture of wines
1712 Preparation and spinning of woollen-type fibres
1713 Preparation and spinning of worsted-type fibres
1714 Preparation and spinning of flax-type fibres
1715 Throwing and preparation of silk, including from noils, and throwing and texturing of synthetic or artificial filament yarns
1716 Manufacture of sewing threads
1717 Preparation and spinning of other textile fibres
1721 Cotton-type weaving
1722 Woollen-type weaving
1723 Worsted-type weaving
1724 Silk-type weaving
1725 Other textile weaving
1740 Manufacture of made-up textile articles, except apparel
1751 Manufacture of carpets and rugs
1752 Manufacture of cordage, rope, twine and netting
1753 Manufacture of non-wovens and articles made from non-wovens, except apparel
1754 Manufacture of other textiles n.e.c.
1760 Manufacture of knitted and crocheted fabrics
1771 Manufacture of knitted and crocheted hosiery
1772 Manufacture of knitted and crocheted pullovers, cardigans and similar articles
1821 Manufacture of workwear
1822 Manufacture of other outerwear
1823 Manufacture of underwear
1824 Manufacture of other wearing apparel and accessories n.e.c.
1830 Dressing and dyeing of fur; manufacture of articles of fur
1910 Tanning and dressing of leather
1920 Manufacture of luggage, handbags and the like, saddlery and harness
1930 Manufacture of footwear
2010 Sawmilling and planing of wood; impregnation of wood
2052 Manufacture of articles of cork, straw and plaiting materials
2111 Manufacture of pulp
2124 Manufacture of wallpaper
2215 Other publishing
2330 Processing of nuclear fuel
2412 Manufacture of dyes and pigments
2420 Manufacture of pesticides and other agro-chemical products
2441 Manufacture of basic pharmaceutical products
2442 Manufacture of pharmaceutical preparations
2452 Manufacture of perfumes and toilet preparations
2463 Manufacture of essential oils
2464 Manufacture of photographic chemical material
2465 Manufacture of prepared unrecorded media
2466 Manufacture of other chemical products n.e.c.
2470 Manufacture of man-made fibres
2511 Manufacture of rubber tyres and tubes
2615 Manufacture and processing of other glass, including technical glassware
2621 Manufacture of ceramic household and ornamental articles
2622 Manufacture of ceramic sanitary fixtures
2623 Manufacture of ceramic insulators and insulating fittings
2624 Manufacture of other technical ceramic products
2625 Manufacture of other ceramic products
2626 Manufacture of refractory ceramic products
2681 Production of abrasive products
2722 Manufacture of steel tubes
2741 Precious metals production
2861 Manufacture of cutlery
2862 Manufacture of tools
2874 Manufacture of fasteners, screw machine products, chain and springs
2875 Manufacture of other fabricated metal products n.e.c.
2911 Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
2912 Manufacture of pumps and compressors
2913 Manufacture of taps and valves
2914 Manufacture of bearings, gears, gearing and driving elements
2921 Manufacture of furnaces and furnace burners
2923 Manufacture of non-domestic cooling and ventilation equipment
2924 Manufacture of other general purpose machinery n.e.c.
2932 Manufacture of other agricultural and forestry machinery
2941 Manufacture of portable hand held power tools
2942 Manufacture of other metalworking machine tools
2943 Manufacture of other machine tools n.e.c.
2951 Manufacture of machinery for metallurgy
2952 Manufacture of machinery for mining, quarrying and construction
2953 Manufacture of machinery for food, beverage and tobacco processing
2954 Manufacture of machinery for textile, apparel and leather production
2955 Manufacture of machinery for paper and paperboard production
2956 Manufacture of other special purpose machinery n.e.c.
2960 Manufacture of weapons and ammunition
2971 Manufacture of electric domestic appliances
3001 Manufacture of office machinery
3002 Manufacture of computers and other information processing equipment
3110 Manufacture of electric motors, generators and transformers
3120 Manufacture of electricity distribution and control apparatus
3130 Manufacture of insulated wire and cable
3140 Manufacture of accumulators, primary cells and primary batteries
3150 Manufacture of lighting equipment and electric lamps
3162 Manufacture of other electrical equipment n.e.c.
3210 Manufacture of electronic valves and tubes and other electronic components
3220 Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy
3230 Manufacture of television and radio receivers, sound or video recording or reproducing apparatus and associated goods
3310 Manufacture of medical and surgical equipment and orthopaedic appliances
3320 Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes, except industrial process control equipment
3340 Manufacture of optical instruments and photographic equipment
3350 Manufacture of watches and clocks
3511 Building and repairing of ships
3512 Building and repairing of pleasure and sporting boats
3530 Manufacture of aircraft and spacecraft
3541 Manufacture of motorcycles
3542 Manufacture of bicycles
3543 Manufacture of invalid carriages
3550 Manufacture of other transport equipment n.e.c.
3621 Striking of coins
3622 Manufacture of jewellery and related articles n.e.c.
3630 Manufacture of musical instruments
3640 Manufacture of sports goods
3650 Manufacture of games and toys
3661 Manufacture of imitation jewellery
3662 Manufacture of brooms and brushes
3663 Other manufacturing n.e.c.
Prodcom Code Description
15331427 Concentrated tomato puree and paste
155120 Milk and cream in solid forms
155153 Casein
155154 Lactose and lactose syrup
15891333 Dry bakers' yeast
24111150 Hydrogen (including the production of hydrogen in combination with syngas).
24111160 Nitrogen
24111170 Oxygen
243021 Prepared pigments, opacifiers and colours, vitrifiable enamels and glazes, engobes, liquid lustres and the like; glass frit
24621030 Gelatin and its derivatives; isinglass (excluding casein glues and bone glues)
261411 Slivers, rovings, yarn and chopped strands, of glass fibre
26821400 Artificial graphite, colloidal, semi-colloidal graphite and preparations
26821620 Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials and mixtures thereof
NACE Code Description
1730 Finishing of textiles
2020 Manufacture of veneer sheets; manufacture of plywood, laminboard, particle board, fibre board and other panels and boards
2416 Manufacture of plastics in primary forms
2751 Casting of iron
2753 Casting of light metals
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the functioning of the European Union,
Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC(1), and in particular Article 10a(13) thereof,
(1) Directive 2003/87/EC, as amended by Directive 2009/29/EC of the European Parliament and of the Council(2), provides that auctioning should be the basic principle for allocation of greenhouse gas emission allowances.
(2) The Union supports an ambitious international agreement on climate change that aims to limit the global temperature increase to 2 °C. In the event that other developed countries and other major emitters of greenhouse gases do not participate in that international agreement, this could lead to an increase in greenhouse gas emissions in third countries where industry would not be subject to comparable carbon constraints (‘carbon leakage’) and undermine the environmental integrity and benefit of actions by the Union. To address the risk of carbon leakage, Directive 2003/87/EC provides that, subject to the outcome of the international negotiations, the Union should allocate allowances free of charge at 100 % of the quantity determined in accordance with the measures referred to in Article 10a(1) of Directive 2003/87/EC to sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage.
(3) By 31 December 2009 and every five years thereafter, the Commission shall determine a list of the sectors or subsectors deemed to be exposed to a significant risk of carbon leakage, hereinafter ‘list of sectors and subsectors’, on the basis of the criteria referred to in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC.
(4) According to Article 10a(14) of Directive 2003/87/EC, in order to determine the sectors or subsectors deemed to be exposed to a significant risk of carbon leakage the Commission shall assess, at Union level, the extent to which it is possible for the sector or subsector concerned, at the relevant level of disaggregation, to pass on the direct cost of the required allowances and the indirect costs from higher electricity prices resulting from the implementation of Directive 2003/87/EC into product prices without significant loss of market share to less carbon efficient installations outside the Union. These assessments shall be based on an average carbon price according to the Commission’s impact assessment accompanying the package of implementation measures for the Union’s objectives on climate change and renewable energy for 2020 and, if available, trade, production and value added data from the three most recent years for each sector or subsector.
(5) In accordance with Article 10a(15) of Directive 2003/87/EC, a sector or subsector shall be deemed to be exposed to a significant risk of carbon leakage if the sum of direct and indirect additional costs induced by the implementation of that Directive would lead to a substantial increase of production costs, calculated as a proportion of the gross value added, of at least 5 %; and the intensity of trade with third countries, defined as the ratio between the total value of exports to third countries plus the value of imports from third countries and the total market size for the Union (annual turnover plus total imports from third countries), is above 10 %. In accordance with Article 10a(16) of Directive 2003/87/EC, a sector or subsector is also deemed to be exposed to a significant risk of carbon leakage if the sum of direct and indirect additional costs induced by the implementation of Directive 2003/87/EC would lead to a particularly high increase of production costs, calculated as a proportion of the gross value added, of at least 30 %, or the intensity of trade with third countries, defined as the ratio between the total value of exports to third countries plus the value of imports from third countries and the total market size for the Union (annual turnover plus total imports from third countries), is above 30 %.
(6) In order to establish the list of sectors and subsectors which are deemed to be exposed to a significant risk of carbon leakage, the risk of carbon leakage should be assessed, as a starting point, at a 3-digit level (NACE-3 level) or, where appropriate and where the data is available, at a 4-digit level (NACE-4 level). Sectors and subsectors should be included in the list of sectors and subsectors using the most accurate NACE description. Some sectors not found to be exposed to a significant risk of carbon leakage at the NACE 4-level were disaggregated and a number of corresponding sub-sectors, for which certain characteristics led to a significantly different impact from the rest of the sector, were assessed.
(7) Information necessary for making the determination on the basis of the criteria referred to in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC was collected, as of December 2008, from Member States, Eurostat, publicly and commercially available sources and industry associations. Information not provided by Member States or any other official sources has been verified. Confidential data processed by Eurostat have also been used.
(8) The data in the ‘Community Independent Transaction Log’ (CITL) are considered to be the most accurate, reliable and transparent estimation of CO2emissions for sectors, the activities of which were in Annex I to Directive 2003/87/EC, prior to amendment by Directive 2009/29/EC, and have therefore been used as the main source to calculate the direct cost of the allowances for those sectors.
(9) As regards process emissions of new activities and greenhouse gases included in Annex I to Directive 2003/87/EC, as amended by Directive 2009/29/EC, for some sectors with a substantial number of small installations or installations which were excluded in periods 2005-2007 and 2008-2012 of the emissions trading scheme, or for which no CITL data was available, or where emissions could not be attributed at NACE-4 level, data have been collected from Member States and from the greenhouse gas inventory of the Union for the relevant years. As regards the assessment of electricity consumption used for the calculation of indirect cost from higher electricity prices, no data is available from Eurostat, and the data collected directly from Member States can be considered as the most reliable data available. Regarding the estimation of gross value added, data from the Eurostat Structural Business Statistics have been used as it is considered to be the most accurate source. The data reported by Eurostat in the Comext database on trade between Member States and with third countries are considered as the most reliable data on the total values of exports to third countries and imports from third countries, as well as on the total annual turnover in the Union.
(10) The assessments were based on the average carbon price according to the impact assessment of the Commission accompanying the package of implementation measures for objectives of the Union on climate change and renewable energy for 2020(3). The resulting carbon price from the most relevant scenario including Joint Implementation and Clean Development Mechanism credits is EUR 30 per tonne of CO2equivalent.
(11) In order to assess the direct additional costs induced by the implementation of Directive 2003/87/EC, it is necessary to take into account the amount of allowances that the sector would be required to purchase if not deemed to be exposed to significant risk of carbon leakage. In accordance with Article 10a(11) of that Directive the amount of allowances allocated free of charge to such sectors in 2013 is to be 80 % of the quantity determined in accordance with Article 10a(1) and this amount is to decrease each year by equal amounts resulting in 30 % free allocation in 2020 with a view to reaching 0 % free allocation in 2027. The starting point for the benchmarks determined under Article 10a(1) is the average performance of the 10 % most efficient installations in the sector or subsector in the Union in the years 2007-2008 and they shall take into account the most efficient techniques, substitutes and alternative production processes.
(12) The benchmarks to be determined in accordance with Article 10a(1) of Directive 2003/87/EC are to be adopted only by the end of 2010. Assessment of direct costs on the basis of those benchmarks can therefore only be taken into account on the occasion of revision of the list of sectors and subsectors. It is thus necessary to estimate the amount of allowances which need to be allocated free of charge in order to determine the list of sectors and subsectors. These estimates have to be made at Union level and for the years 2013 and 2014. The best estimate, for the purposes of this Decision and reflecting the stringent requirements for benchmarks and the application of the linear reduction factor, is that 75 % of allowances for non-exposed sectors will need to be purchased in 2013 and 2014.
(13) The assessment of indirect cost was based on the Union average emission factor for electricity of 0,465 tonnes of CO2per MWh according to the Model-based Analysis of the 2008 EU Policy Package on Climate Change and Renewables(4)used for the impact assessment of the Commission accompanying the package of implementation measures for objectives of the Union on climate change and renewable energy for 2020. The use of an average Union value is appropriate as it is consistent with the requirement to perform the assessment at Union level and as it reflects the actual emissions linked to the electricity production in the Union.
(14) According to Article 10a(17) of Directive 2003/87/EC, the list may be supplemented after completion of a qualitative assessment, where the relevant data is available, taking into account the extent to which it is possible for individual installations in the sector or subsector concerned to reduce emission levels or electricity consumption, including, as appropriate, the increase in production costs that the related investment may entail, for instance on the basis of the most efficient techniques; current and projected market characteristics, including when trade exposure or direct and indirect cost increase rates are close to one of the thresholds; and profit margins as a potential indicator of long-run investment or relocation decisions.
(15) A qualitative assessment has been carried out on a number of sectors and subsectors that were not deemed to be exposed to carbon leakage based on the quantitative criteria set out in paragraphs 14 and 15 of Article 10a of Directive 2003/87/EC. The qualitative assessment was mainly applied to sectors not sufficiently represented in the quantitative assessment, and to sectors considered to be borderline cases or for which statistics were absent or of poor quality, and for which Member States or industry representatives had requested a qualitative analysis, based on plausible reasoning and substantiated requests. Following that assessment, some of the sectors analysed should be deemed as exposed to a significant risk of carbon leakage. The additional sectors and subsectors that have been added to the list are specified separately in the third section of the Annex to this Decision.
(16) Other sectors and subsectors, which, under the given time constraints, have not been completely analysed on this occasion or for which data quality and availability was limited, such as for manufacture of bricks and roof tiles, will be reassessed as soon as possible according to Article 10a(13) of the Directive and — subject to the outcome of the analysis — added to the list.
(17) A qualitative assessment has been carried out on the sector of ‘Finishing of textiles’ (NACE code 1730), primarily due to the fact that no official trade data at Union level is available to assess trade intensity and that all other textile sectors are highly trade intensive. The assessment demonstrated increased international competitive pressure, significant drop in production in the Union over the last years and negative or only very modest profit margins for the years evaluated, which limit the capacity of installations to invest and reduce emissions. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(18) A qualitative assessment has been carried out on the sector of ‘Manufacture of veneer sheets; manufacture of plywood, laminated board, particle board, fibre board and other panels and boards’ (NACE code 2020). The assessment demonstrated limited scope to reduce emissions without significant increase in costs, challenging market characteristics, such as high price sensitivity and increasing trend in imports from low cost manufacturing countries, and significant impact of additional costs due to implementation of Directive 2003/87/EC on the profit margins, limiting the capacity of installations to invest and reduce emissions. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(19) A qualitative assessment has been carried out on the sector of ‘Manufacture of plastics in primary forms’ (NACE code 2416). With respect to current market characteristics, the assessment demonstrated a high level of integration with other parts of the chemical industry, which are deemed to be exposed to a significant risk of carbon leakage; prices set at the world market impeding unilateral price increases, and distortions of the world or Union market due to unfair commercial practices from producers in certain third countries. As regards the projected market characteristics, while already close to the 30 % trade intensity threshold, the sector experiences a strong increase in imports which will continue mainly due to large new investments in the Middle East. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(20) A qualitative assessment has been carried out on the sector of ‘Casting of iron’ (NACE code 2751), primarily due to the fact that no official trade data at Union level are available to assess trade intensity, as the main casting products are split into different groups in the Eurostat Comext database. The assessment demonstrated limited abatement potential due to partly unavoidable process-related emissions and limited capacity to invest in abatement technologies due to significant impact of additional costs resulting from the implementation of Directive 2003/87/EC on profit margins. With respect to market characteristics, the market concentration is low, while a high level of concentration exists in the client sectors. This implies limited potential for the sector to pass through additional costs. Existing trade data from alternative sources also indicate that the casting production is increasingly traded internationally. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(21) A qualitative assessment has been carried out on the sector of ‘Casting of light metals’ (NACE code 2753), primarily due to the fact that no official trade data at Union level are available to assess trade intensity, as the main casting products are split into different groups in the Eurostat Comext database. With respect to market characteristics, the assessment demonstrated low market concentration and high dependence on demand from one concentrated client sector. This implies limited potential for the sector to pass through additional costs. Moreover, the sector experienced losses or only very modest margins in the evaluated years, which adversely affects the capacity to investment in abatement technologies, and which could be further exacerbated by the additional costs. Existing trade data from alternative sources also indicate that the casting production is increasingly traded internationally. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(22) When determining the list of sectors and subsectors, account should be taken, where the relevant data is available, of the extent to which third countries, representing a decisive share of global production in sectors or subsectors deemed to be at risk of carbon leakage, firmly commit to reducing greenhouse gas emissions in those sectors or subsectors to an extent comparable to that of the Union and within the same time frame, and the extent to which the carbon efficiency of installations located in those countries is comparable to that of the Union. At the current stage, only Norway, Iceland and Switzerland have made such commitments, and they do not together represent a decisive share of global production in the sectors or subsectors which are deemed to be at significant risk of carbon leakage. As regards the carbon efficiency, the relevant data necessary for the assessment is not available due to incomparability of statistical definitions and general lack of global data at the required level of disaggregation and sectoral detail. Therefore, the criteria set out in Article 10a(18) of Directive 2003/87/EC had no effect on the list of sectors and subsectors.
(23) The assessment on which the list of sectors and subsectors is based has covered all NACE-codes from 1010 up to and including 3720, thus covering mining, quarrying and manufacturing sectors. Certain other industrial sectors, falling outside this range of NACE codes, but whose stationary installations are potentially covered by the EU ETS provisions on carbon leakage, will be analysed by the Commission during 2010. If any such industrial sector satisfies the criteria in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC it will be added to the list in the annual update.
(24) This list applies for the years 2013-2014, subject to the outcome of the international negotiations.
(25) Various stakeholders, including Member States, industry associations, environmental non-governmental organisations and academics have been consulted on the list of sectors and subsectors and information on the process was made available on the website of the Commission(5).
(26) The measures provided for in this Decision are in accordance with the opinion of the Climate Change Committee,
HAS ADOPTED THIS DECISION:

Article 1
The sectors and subsectors listed in the Annex shall be deemed to be exposed to a significant risk of carbon leakage.
Certain other industrial sectors, falling outside range of the assessed NACE codes (from 1010 to including 3720), but potentially covered by the EU ETS provisions on carbon leakage, will be analysed by the Commission during 2010. If any such industrial sector satisfies the criteria in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC it will be added to the list in the annual update.

Article 2
This Decision is addressed to the Member States.

THE EUROPEAN COMMISSION,
Having regard to the Treaty on the functioning of the European Union,
Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC(1), and in particular Article 10a(13) thereof,
(1) Directive 2003/87/EC, as amended by Directive 2009/29/EC of the European Parliament and of the Council(2), provides that auctioning should be the basic principle for allocation of greenhouse gas emission allowances.
(2) The Union supports an ambitious international agreement on climate change that aims to limit the global temperature increase to 2 °C. In the event that other developed countries and other major emitters of greenhouse gases do not participate in that international agreement, this could lead to an increase in greenhouse gas emissions in third countries where industry would not be subject to comparable carbon constraints (‘carbon leakage’) and undermine the environmental integrity and benefit of actions by the Union. To address the risk of carbon leakage, Directive 2003/87/EC provides that, subject to the outcome of the international negotiations, the Union should allocate allowances free of charge at 100 % of the quantity determined in accordance with the measures referred to in Article 10a(1) of Directive 2003/87/EC to sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage.
(3) By 31 December 2009 and every five years thereafter, the Commission shall determine a list of the sectors or subsectors deemed to be exposed to a significant risk of carbon leakage, hereinafter ‘list of sectors and subsectors’, on the basis of the criteria referred to in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC.
(4) According to Article 10a(14) of Directive 2003/87/EC, in order to determine the sectors or subsectors deemed to be exposed to a significant risk of carbon leakage the Commission shall assess, at Union level, the extent to which it is possible for the sector or subsector concerned, at the relevant level of disaggregation, to pass on the direct cost of the required allowances and the indirect costs from higher electricity prices resulting from the implementation of Directive 2003/87/EC into product prices without significant loss of market share to less carbon efficient installations outside the Union. These assessments shall be based on an average carbon price according to the Commission’s impact assessment accompanying the package of implementation measures for the Union’s objectives on climate change and renewable energy for 2020 and, if available, trade, production and value added data from the three most recent years for each sector or subsector.
(5) In accordance with Article 10a(15) of Directive 2003/87/EC, a sector or subsector shall be deemed to be exposed to a significant risk of carbon leakage if the sum of direct and indirect additional costs induced by the implementation of that Directive would lead to a substantial increase of production costs, calculated as a proportion of the gross value added, of at least 5 %; and the intensity of trade with third countries, defined as the ratio between the total value of exports to third countries plus the value of imports from third countries and the total market size for the Union (annual turnover plus total imports from third countries), is above 10 %. In accordance with Article 10a(16) of Directive 2003/87/EC, a sector or subsector is also deemed to be exposed to a significant risk of carbon leakage if the sum of direct and indirect additional costs induced by the implementation of Directive 2003/87/EC would lead to a particularly high increase of production costs, calculated as a proportion of the gross value added, of at least 30 %, or the intensity of trade with third countries, defined as the ratio between the total value of exports to third countries plus the value of imports from third countries and the total market size for the Union (annual turnover plus total imports from third countries), is above 30 %.
(6) In order to establish the list of sectors and subsectors which are deemed to be exposed to a significant risk of carbon leakage, the risk of carbon leakage should be assessed, as a starting point, at a 3-digit level (NACE-3 level) or, where appropriate and where the data is available, at a 4-digit level (NACE-4 level). Sectors and subsectors should be included in the list of sectors and subsectors using the most accurate NACE description. Some sectors not found to be exposed to a significant risk of carbon leakage at the NACE 4-level were disaggregated and a number of corresponding sub-sectors, for which certain characteristics led to a significantly different impact from the rest of the sector, were assessed.
(7) Information necessary for making the determination on the basis of the criteria referred to in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC was collected, as of December 2008, from Member States, Eurostat, publicly and commercially available sources and industry associations. Information not provided by Member States or any other official sources has been verified. Confidential data processed by Eurostat have also been used.
(8) The data in the ‘Community Independent Transaction Log’ (CITL) are considered to be the most accurate, reliable and transparent estimation of CO2emissions for sectors, the activities of which were in Annex I to Directive 2003/87/EC, prior to amendment by Directive 2009/29/EC, and have therefore been used as the main source to calculate the direct cost of the allowances for those sectors.
(9) As regards process emissions of new activities and greenhouse gases included in Annex I to Directive 2003/87/EC, as amended by Directive 2009/29/EC, for some sectors with a substantial number of small installations or installations which were excluded in periods 2005-2007 and 2008-2012 of the emissions trading scheme, or for which no CITL data was available, or where emissions could not be attributed at NACE-4 level, data have been collected from Member States and from the greenhouse gas inventory of the Union for the relevant years. As regards the assessment of electricity consumption used for the calculation of indirect cost from higher electricity prices, no data is available from Eurostat, and the data collected directly from Member States can be considered as the most reliable data available. Regarding the estimation of gross value added, data from the Eurostat Structural Business Statistics have been used as it is considered to be the most accurate source. The data reported by Eurostat in the Comext database on trade between Member States and with third countries are considered as the most reliable data on the total values of exports to third countries and imports from third countries, as well as on the total annual turnover in the Union.
(10) The assessments were based on the average carbon price according to the impact assessment of the Commission accompanying the package of implementation measures for objectives of the Union on climate change and renewable energy for 2020(3). The resulting carbon price from the most relevant scenario including Joint Implementation and Clean Development Mechanism credits is EUR 30 per tonne of CO2equivalent.
(11) In order to assess the direct additional costs induced by the implementation of Directive 2003/87/EC, it is necessary to take into account the amount of allowances that the sector would be required to purchase if not deemed to be exposed to significant risk of carbon leakage. In accordance with Article 10a(11) of that Directive the amount of allowances allocated free of charge to such sectors in 2013 is to be 80 % of the quantity determined in accordance with Article 10a(1) and this amount is to decrease each year by equal amounts resulting in 30 % free allocation in 2020 with a view to reaching 0 % free allocation in 2027. The starting point for the benchmarks determined under Article 10a(1) is the average performance of the 10 % most efficient installations in the sector or subsector in the Union in the years 2007-2008 and they shall take into account the most efficient techniques, substitutes and alternative production processes.
(12) The benchmarks to be determined in accordance with Article 10a(1) of Directive 2003/87/EC are to be adopted only by the end of 2010. Assessment of direct costs on the basis of those benchmarks can therefore only be taken into account on the occasion of revision of the list of sectors and subsectors. It is thus necessary to estimate the amount of allowances which need to be allocated free of charge in order to determine the list of sectors and subsectors. These estimates have to be made at Union level and for the years 2013 and 2014. The best estimate, for the purposes of this Decision and reflecting the stringent requirements for benchmarks and the application of the linear reduction factor, is that 75 % of allowances for non-exposed sectors will need to be purchased in 2013 and 2014.
(13) The assessment of indirect cost was based on the Union average emission factor for electricity of 0,465 tonnes of CO2per MWh according to the Model-based Analysis of the 2008 EU Policy Package on Climate Change and Renewables(4)used for the impact assessment of the Commission accompanying the package of implementation measures for objectives of the Union on climate change and renewable energy for 2020. The use of an average Union value is appropriate as it is consistent with the requirement to perform the assessment at Union level and as it reflects the actual emissions linked to the electricity production in the Union.
(14) According to Article 10a(17) of Directive 2003/87/EC, the list may be supplemented after completion of a qualitative assessment, where the relevant data is available, taking into account the extent to which it is possible for individual installations in the sector or subsector concerned to reduce emission levels or electricity consumption, including, as appropriate, the increase in production costs that the related investment may entail, for instance on the basis of the most efficient techniques; current and projected market characteristics, including when trade exposure or direct and indirect cost increase rates are close to one of the thresholds; and profit margins as a potential indicator of long-run investment or relocation decisions.
(15) A qualitative assessment has been carried out on a number of sectors and subsectors that were not deemed to be exposed to carbon leakage based on the quantitative criteria set out in paragraphs 14 and 15 of Article 10a of Directive 2003/87/EC. The qualitative assessment was mainly applied to sectors not sufficiently represented in the quantitative assessment, and to sectors considered to be borderline cases or for which statistics were absent or of poor quality, and for which Member States or industry representatives had requested a qualitative analysis, based on plausible reasoning and substantiated requests. Following that assessment, some of the sectors analysed should be deemed as exposed to a significant risk of carbon leakage. The additional sectors and subsectors that have been added to the list are specified separately in the third section of the Annex to this Decision.
(16) Other sectors and subsectors, which, under the given time constraints, have not been completely analysed on this occasion or for which data quality and availability was limited, such as for manufacture of bricks and roof tiles, will be reassessed as soon as possible according to Article 10a(13) of the Directive and — subject to the outcome of the analysis — added to the list.
(17) A qualitative assessment has been carried out on the sector of ‘Finishing of textiles’ (NACE code 1730), primarily due to the fact that no official trade data at Union level is available to assess trade intensity and that all other textile sectors are highly trade intensive. The assessment demonstrated increased international competitive pressure, significant drop in production in the Union over the last years and negative or only very modest profit margins for the years evaluated, which limit the capacity of installations to invest and reduce emissions. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(18) A qualitative assessment has been carried out on the sector of ‘Manufacture of veneer sheets; manufacture of plywood, laminated board, particle board, fibre board and other panels and boards’ (NACE code 2020). The assessment demonstrated limited scope to reduce emissions without significant increase in costs, challenging market characteristics, such as high price sensitivity and increasing trend in imports from low cost manufacturing countries, and significant impact of additional costs due to implementation of Directive 2003/87/EC on the profit margins, limiting the capacity of installations to invest and reduce emissions. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(19) A qualitative assessment has been carried out on the sector of ‘Manufacture of plastics in primary forms’ (NACE code 2416). With respect to current market characteristics, the assessment demonstrated a high level of integration with other parts of the chemical industry, which are deemed to be exposed to a significant risk of carbon leakage; prices set at the world market impeding unilateral price increases, and distortions of the world or Union market due to unfair commercial practices from producers in certain third countries. As regards the projected market characteristics, while already close to the 30 % trade intensity threshold, the sector experiences a strong increase in imports which will continue mainly due to large new investments in the Middle East. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(20) A qualitative assessment has been carried out on the sector of ‘Casting of iron’ (NACE code 2751), primarily due to the fact that no official trade data at Union level are available to assess trade intensity, as the main casting products are split into different groups in the Eurostat Comext database. The assessment demonstrated limited abatement potential due to partly unavoidable process-related emissions and limited capacity to invest in abatement technologies due to significant impact of additional costs resulting from the implementation of Directive 2003/87/EC on profit margins. With respect to market characteristics, the market concentration is low, while a high level of concentration exists in the client sectors. This implies limited potential for the sector to pass through additional costs. Existing trade data from alternative sources also indicate that the casting production is increasingly traded internationally. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(21) A qualitative assessment has been carried out on the sector of ‘Casting of light metals’ (NACE code 2753), primarily due to the fact that no official trade data at Union level are available to assess trade intensity, as the main casting products are split into different groups in the Eurostat Comext database. With respect to market characteristics, the assessment demonstrated low market concentration and high dependence on demand from one concentrated client sector. This implies limited potential for the sector to pass through additional costs. Moreover, the sector experienced losses or only very modest margins in the evaluated years, which adversely affects the capacity to investment in abatement technologies, and which could be further exacerbated by the additional costs. Existing trade data from alternative sources also indicate that the casting production is increasingly traded internationally. Based on the combined impact of those factors, the sector should be deemed as exposed to a significant risk of carbon leakage.
(22) When determining the list of sectors and subsectors, account should be taken, where the relevant data is available, of the extent to which third countries, representing a decisive share of global production in sectors or subsectors deemed to be at risk of carbon leakage, firmly commit to reducing greenhouse gas emissions in those sectors or subsectors to an extent comparable to that of the Union and within the same time frame, and the extent to which the carbon efficiency of installations located in those countries is comparable to that of the Union. At the current stage, only Norway, Iceland and Switzerland have made such commitments, and they do not together represent a decisive share of global production in the sectors or subsectors which are deemed to be at significant risk of carbon leakage. As regards the carbon efficiency, the relevant data necessary for the assessment is not available due to incomparability of statistical definitions and general lack of global data at the required level of disaggregation and sectoral detail. Therefore, the criteria set out in Article 10a(18) of Directive 2003/87/EC had no effect on the list of sectors and subsectors.
(23) The assessment on which the list of sectors and subsectors is based has covered all NACE-codes from 1010 up to and including 3720, thus covering mining, quarrying and manufacturing sectors. Certain other industrial sectors, falling outside this range of NACE codes, but whose stationary installations are potentially covered by the EU ETS provisions on carbon leakage, will be analysed by the Commission during 2010. If any such industrial sector satisfies the criteria in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC it will be added to the list in the annual update.
(24) This list applies for the years 2013-2014, subject to the outcome of the international negotiations.
(25) Various stakeholders, including Member States, industry associations, environmental non-governmental organisations and academics have been consulted on the list of sectors and subsectors and information on the process was made available on the website of the Commission(5).
(26) The measures provided for in this Decision are in accordance with the opinion of the Climate Change Committee,
HAS ADOPTED THIS DECISION:
The sectors and subsectors listed in the Annex shall be deemed to be exposed to a significant risk of carbon leakage.
Certain other industrial sectors, falling outside range of the assessed NACE codes (from 1010 to including 3720), but potentially covered by the EU ETS provisions on carbon leakage, will be analysed by the Commission during 2010. If any such industrial sector satisfies the criteria in paragraphs 14 to 17 of Article 10a of Directive 2003/87/EC it will be added to the list in the annual update.
This Decision is addressed to the Member States.

Sectors and subsectors which, pursuant to Article 10a(13) of Directive 2003/87/EC, are deemed to be exposed to a significant risk of carbon leakage

ANNEX1. AT THE NACE-4 LEVEL1.1. BASED ON THE QUANTITATIVE CRITERIA SET OUT IN PARAGRAPHS 15 AND 16 OF ARTICLE 10a OF DIRECTIVE 2003/87/EC

NACE Code | Description
1010 | Mining and agglomeration of hard coal
1430 | Mining of chemical and fertilizer minerals
1597 | Manufacture of malt
1711 | Preparation and spinning of cotton-type fibres
1810 | Manufacture of leather clothes
2310 | Manufacture of coke oven products
2413 | Manufacture of other inorganic basic chemicals
2414 | Manufacture of other organic basic chemicals
2415 | Manufacture of fertilizers and nitrogen compounds
2417 | Manufacture of synthetic rubber in primary forms
2710 | Manufacture of basic iron and steel and of ferro-alloys
2731 | Cold drawing
2742 | Aluminium production
2744 | Copper production
2745 | Other non-ferrous metal production
2931 | Manufacture of agricultural tractors1.2. BASED ON THE QUANTITATIVE CRITERIA SET OUT IN PARAGRAPH 15 OF ARTICLE 10a OF DIRECTIVE 2003/87/EC

NACE Code | Description
1562 | Manufacture of starches and starch products
1583 | Manufacture of sugar
1595 | Manufacture of other non-distilled fermented beverages
1592 | Production of ethyl alcohol from fermented materials
2112 | Manufacture of paper and paperboard
2320 | Manufacture of refined petroleum products
2611 | Manufacture of flat glass
2613 | Manufacture of hollow glass
2630 | Manufacture of ceramic tiles and flags
2721 | Manufacture of cast iron tubes
2743 | Lead, zinc and tin production1.3. BASED ON THE QUANTITATIVE CRITERIA SET OUT IN POINT (a) OF ARTICLE 10a(16) OF DIRECTIVE 2003/87/EC

NACE Code | Description
2651 | Manufacture of cement
2652 | Manufacture of lime1.4. BASED ON THE QUANTITATIVE CRITERIA SET OUT IN POINT (b) OF ARTICLE 10a(16) OF DIRECTIVE 2003/87/EC

NACE Code | Description
1110 | Extraction of crude petroleum and natural gas
1310 | Mining of iron ores
1320 | Mining of non-ferrous metal ores, except uranium and thorium ores
1411 | Quarrying of ornamental and building stone
1422 | Mining of clays and kaolin
1450 | Other mining and quarrying n.e.c.
1520 | Processing and preserving of fish and fish products
1541 | Manufacture of crude oils and fats
1591 | Manufacture of distilled potable alcoholic beverages
1593 | Manufacture of wines
1712 | Preparation and spinning of woollen-type fibres
1713 | Preparation and spinning of worsted-type fibres
1714 | Preparation and spinning of flax-type fibres
1715 | Throwing and preparation of silk, including from noils, and throwing and texturing of synthetic or artificial filament yarns
1716 | Manufacture of sewing threads
1717 | Preparation and spinning of other textile fibres
1721 | Cotton-type weaving
1722 | Woollen-type weaving
1723 | Worsted-type weaving
1724 | Silk-type weaving
1725 | Other textile weaving
1740 | Manufacture of made-up textile articles, except apparel
1751 | Manufacture of carpets and rugs
1752 | Manufacture of cordage, rope, twine and netting
1753 | Manufacture of non-wovens and articles made from non-wovens, except apparel
1754 | Manufacture of other textiles n.e.c.
1760 | Manufacture of knitted and crocheted fabrics
1771 | Manufacture of knitted and crocheted hosiery
1772 | Manufacture of knitted and crocheted pullovers, cardigans and similar articles
1821 | Manufacture of workwear
1822 | Manufacture of other outerwear
1823 | Manufacture of underwear
1824 | Manufacture of other wearing apparel and accessories n.e.c.
1830 | Dressing and dyeing of fur; manufacture of articles of fur
1910 | Tanning and dressing of leather
1920 | Manufacture of luggage, handbags and the like, saddlery and harness
1930 | Manufacture of footwear
2010 | Sawmilling and planing of wood; impregnation of wood
2052 | Manufacture of articles of cork, straw and plaiting materials
2111 | Manufacture of pulp
2124 | Manufacture of wallpaper
2215 | Other publishing
2330 | Processing of nuclear fuel
2412 | Manufacture of dyes and pigments
2420 | Manufacture of pesticides and other agro-chemical products
2441 | Manufacture of basic pharmaceutical products
2442 | Manufacture of pharmaceutical preparations
2452 | Manufacture of perfumes and toilet preparations
2463 | Manufacture of essential oils
2464 | Manufacture of photographic chemical material
2465 | Manufacture of prepared unrecorded media
2466 | Manufacture of other chemical products n.e.c.
2470 | Manufacture of man-made fibres
2511 | Manufacture of rubber tyres and tubes
2615 | Manufacture and processing of other glass, including technical glassware
2621 | Manufacture of ceramic household and ornamental articles
2622 | Manufacture of ceramic sanitary fixtures
2623 | Manufacture of ceramic insulators and insulating fittings
2624 | Manufacture of other technical ceramic products
2625 | Manufacture of other ceramic products
2626 | Manufacture of refractory ceramic products
2681 | Production of abrasive products
2722 | Manufacture of steel tubes
2741 | Precious metals production
2861 | Manufacture of cutlery
2862 | Manufacture of tools
2874 | Manufacture of fasteners, screw machine products, chain and springs
2875 | Manufacture of other fabricated metal products n.e.c.
2911 | Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
2912 | Manufacture of pumps and compressors
2913 | Manufacture of taps and valves
2914 | Manufacture of bearings, gears, gearing and driving elements
2921 | Manufacture of furnaces and furnace burners
2923 | Manufacture of non-domestic cooling and ventilation equipment
2924 | Manufacture of other general purpose machinery n.e.c.
2932 | Manufacture of other agricultural and forestry machinery
2941 | Manufacture of portable hand held power tools
2942 | Manufacture of other metalworking machine tools
2943 | Manufacture of other machine tools n.e.c.
2951 | Manufacture of machinery for metallurgy
2952 | Manufacture of machinery for mining, quarrying and construction
2953 | Manufacture of machinery for food, beverage and tobacco processing
2954 | Manufacture of machinery for textile, apparel and leather production
2955 | Manufacture of machinery for paper and paperboard production
2956 | Manufacture of other special purpose machinery n.e.c.
2960 | Manufacture of weapons and ammunition
2971 | Manufacture of electric domestic appliances
3001 | Manufacture of office machinery
3002 | Manufacture of computers and other information processing equipment
3110 | Manufacture of electric motors, generators and transformers
3120 | Manufacture of electricity distribution and control apparatus
3130 | Manufacture of insulated wire and cable
3140 | Manufacture of accumulators, primary cells and primary batteries
3150 | Manufacture of lighting equipment and electric lamps
3162 | Manufacture of other electrical equipment n.e.c.
3210 | Manufacture of electronic valves and tubes and other electronic components
3220 | Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy
3230 | Manufacture of television and radio receivers, sound or video recording or reproducing apparatus and associated goods
3310 | Manufacture of medical and surgical equipment and orthopaedic appliances
3320 | Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes, except industrial process control equipment
3340 | Manufacture of optical instruments and photographic equipment
3350 | Manufacture of watches and clocks
3511 | Building and repairing of ships
3512 | Building and repairing of pleasure and sporting boats
3530 | Manufacture of aircraft and spacecraft
3541 | Manufacture of motorcycles
3542 | Manufacture of bicycles
3543 | Manufacture of invalid carriages
3550 | Manufacture of other transport equipment n.e.c.
3621 | Striking of coins
3622 | Manufacture of jewellery and related articles n.e.c.
3630 | Manufacture of musical instruments
3640 | Manufacture of sports goods
3650 | Manufacture of games and toys
3661 | Manufacture of imitation jewellery
3662 | Manufacture of brooms and brushes
3663 | Other manufacturing n.e.c.2. BEYOND NACE-4 LEVEL BASED ON THE QUANTITATIVE CRITERIA SET OUT IN PARAGRAPHS 15 AND 16 OF ARTICLE 10a OF DIRECTIVE 2003/87/EC
Prodcom Code | Description
15331427 | Concentrated tomato puree and paste
155120 | Milk and cream in solid forms
155153 | Casein
155154 | Lactose and lactose syrup
15891333 | Dry bakers’ yeast
24111150 | Hydrogen (including the production of hydrogen in combination with syngas).
24111160 | Nitrogen
24111170 | Oxygen
243021 | Prepared pigments, opacifiers and colours, vitrifiable enamels and glazes, engobes, liquid lustres and the like; glass frit
24621030 | Gelatin and its derivatives; isinglass (excluding casein glues and bone glues)
261411 | Slivers, rovings, yarn and chopped strands, of glass fibre
26821400 | Artificial graphite, colloidal, semi-colloidal graphite and preparations
26821620 | Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials and mixtures thereof3. AT NACE-4 LEVEL BASED ON THE QUALITATIVE CRITERIA SET OUT IN PARAGRAPH 17 OF ARTICLE 10a OF DIRECTIVE 2003/87/EC
NACE Code | Description
1730 | Finishing of textiles
2020 | Manufacture of veneer sheets; manufacture of plywood, laminboard, particle board, fibre board and other panels and boards
2416 | Manufacture of plastics in primary forms
2751 | Casting of iron
2753 | Casting of light metals

Pending: 32009D0861

1.12.2009 EN Official Journal of the European Union L 314/83
(1) Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs(2)lays down general rules for food business operators on the hygiene of foodstuffs based amongst others on the principles of hazard analysis and critical control points. It provides that food business operators are to comply with certain procedures based on those principles.
(2) Regulation (EC) No 853/2004 lays down specific rules on the hygiene of food of animal origin for food business operators and supplements the rules laid down in Regulation (EC) No 852/2004. The rules laid down in Regulation (EC) No 853/2004 include hygiene requirements for raw milk and dairy products.
(3) Pursuant to point (c) of Section B of Chapter 4 of Annex VI to the Act of Accession of Bulgaria and Romania (the Act of Accession), Bulgaria has been granted a transitional period, expiring on 31 December 2009, for compliance by certain milk processing establishments with those hygiene requirements.
(4) Certain establishments which are authorised to process raw milk which does not comply with the requirements laid down in Regulation (EC) No 853/2004 (non-compliant milk) are listed in Chapter I of the Appendix to Annex VI to the Act of Accession. Certain establishments which are authorised to process both compliant and non-compliant milk, provided that such processing is carried out on separate production lines, are listed in Chapter II of that Appendix.
(5) Milk production holdings that do not comply with the hygiene requirements laid down in Regulation (EC) No 853/2004 are spread over the whole territory of Bulgaria. The proportion of raw milk that complies with those requirements, delivered to milk processing establishments in Bulgaria, has only increased slightly during the last years.
(6) Taking into account the current situation, it is appropriate to provide for a time-limited derogation from the hygiene requirements laid down in Regulation (EC) No 853/2004 with a view to permitting Bulgaria to bring its milk sector in compliance with those requirements.
(7) In light of this situation, certain milk processing establishments listed in Annex I to this Decision should be allowed, by way of derogation from Regulation (EC) No 853/2004, to continue to process also after 31 December 2009 compliant and non-compliant milk provided that the processing is carried out on separate production lines. In addition, certain milk processing establishments listed in Annex II to this Decision should be allowed to continue to process non-compliant milk without separate production lines.
(8) The marketing of dairy products derived from non-compliant milk should, however, be restricted to Bulgaria or used for further processing in the milk processing establishments covered by the derogation provided for in this Decision.
(9) The transitional period granted by this Decision should be limited to 24 months from 1 January 2010. The situation in the milk sector in Bulgaria should be reviewed before the end of that period. Bulgaria should therefore submit annual reports to the Commission regarding progress in the upgrading of milk production holdings supplying raw milk to milk processing establishments in that Member State and the system for collecting and transporting non-compliant milk.
(10) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
(a) be placed on the domestic market in Bulgaria; or
(b) be used for further processing in the milk processing establishments in Bulgaria referred to in Articles 2 and 3.
(a) production holdings producing non-compliant milk;
(b) the system for collecting and transporting non-compliant milk;
No Veterinary No Name of establishment Town/Street or Village/Region
1 BG 0412010 ‘Bi Si Si Handel’ OOD gr. Elenaul. ‘Treti mart’ 19
2 BG 0512025 ‘El Bi Bulgarikum’ EAD gr. VidinYUPZ
3 BG 0612027 ‘Mlechen ray — 99’ EOOD gr. Vratsa
4 BG 0612043 ET ‘Zorov- 91 -Dimitar Zorov’ gr. Vratsa
5 BG 1912013 ‘ZHOSI’ OOD s. Chernolik
6 BG 2012020 ‘Yotovi’ OOD gr. Slivenkv. ‘Rechitsa’
7 BG 2512020 ‘Mizia-Milk’ OOD gr. TargovishteIndustrialna zona
8 BG 0812009 ‘Serdika — 90’ AD gr. Dobrichul. ‘25 septemvri’ 100
9 BG 2112001 ‘Rodopeya — Belev’ EOOD 4700 town Smolyan,‘Traciya’ 1 str.
10 BG 1212001 ‘S i S — 7’ EOOD gr. Montana‘Vrachansko shose’ 1
11 BG 2812003 ‘Balgarski yogurt’ OOD s. Veselinovo,obl. Yambolska
No Veterinary No Name establishment Town/Street or Village/Region
1 BG 1312002 „Milk Grup“ EOOD s. Yunacite
2 0112014 ET „Veles — Kostadin Velev“ gr. Razlogul. „Golak“ 14
3 2312041 „Danim — D. Stoyanov“EOOD gr. Elin Pelinm-st Mansarovo
4 2712010 „Kamadzhiev — milk“ EOOD s. Kriva rekaobsht. N. Kozlevo
5 BG 1212029 SD „Voynov i sie“ gr. Montana ul. „N.Yo. Vaptsarov“ 8
6 0712001 „Ben Invest“ OOD s. Kostenkovtsi obsht. Gabrovo
7 1512012 ET „Ahmed Tatarla“ s. Dragash voyvoda,obsht. Nikopol
8 2212027 „Ekobalkan“ OOD gr. Sofiabul „Evropa“ 138
9 2312030 ET „Favorit — D. Grigorov“ s. Aldomirovtsi
10 2312031 ET „Belite kamani“ s. Dragotintsi
11 BG 1512033 ET „Voynov — Ventsislav Hristakiev“ s. Milkovitsaobsht. Gulyantsi
12 BG 1612020 ET „Bor — Chvor“ s. Dalbok izvorobsht. Parvomay
13 BG 1512029 „Lavena“ OOD s. Dolni Dabnikobl. Pleven
14 BG 1612028 ET „Slavka Todorova“ s. Trudobsht. Maritsa
15 BG 1612051 ET „Radev — Radko Radev“ s. Kurtovo Konareobl. Plovdiv
16 BG 1612066 „Lakti ko“ OOD s. Bogdanitza
17 BG 2112029 ET „Karamfil Kasakliev“ gr. Dospat
18 BG 0912004 „Rodopchanka“ OOD s. Byal izvorobsht. Ardino
19 0112003 ET „Vekir“ s. Godlevo
20 0112013 ET „Ivan Kondev“ gr. RazlogStopanski dvor
21 0212028 „Vester“ OOD s. Sigmen
22 0212037 „Megakomers“ OOD s. Lyulyakovoobsht. Ruen
23 0512003 SD „LAF — Velizarov i sie“ s. Dabravkaobsht. Belogradchik
24 0612035 OOD „Nivego“ s. Chiren
25 0612041 ET „Ekoprodukt — Megiya — Bogorodka Dobrilova“ gr. Vratsaul. „Ilinden“ 3
26 0612042 ET „Mlechen puls — 95 — Tsvetelina Tomova“ gr. Krivodolul. „Vasil Levski“
27 1012008 „Kentavar“ OOD s. Konyavoobsht. Kyustendil
28 1212022 „Milkkomm“EOOD gr. Lom ul. „Al. Stamboliyski“ 149
29 1212031 „ADL“ OOD s. Vladimirovo obsht. Boychinovtsi
30 1512006 „Mandra“ OOD s. Obnovaobsht. Levski
31 1512008 ET „Petar Tonovski-Viola“ gr. Koynareul. „Hr. Botev“ 14
32 1512010 ET „Militsa Lazarova — 90“ gr. Slavyanovo,ul. „Asen Zlatarev“ 2
33 1612024 SD „Kostovi — EMK“ gr. Saedinenieul. „L. Karavelov“ 5
34 1612043 ET „Dimitar Bikov“ s. Karnareobsht. „Sopot“
35 1712046 ET „Stem — Tezdzhan Ali“ gr. Razgradul. „Knyaz Boris“ 23
36 2012012 ET „Olimp- P. Gurtsov“ gr. Slivenm — t „Matsulka“
37 2112003 „Milk — inzhenering“ OOD gr. Smolyanul. „Chervena skala“ 21
38 2112027 „Keri“ OOD s. Borino,obsht. Borino
39 2312023 „Mogila“ OOD gr. Godech, ul. „Ruse“ 4
40 2512018 „Biomak“ EOOD gr. Omurtagul. „Rodopi“2
41 2712013 „Ekselans“ OOD s. Osmar,obsht. V. Preslav
42 2812018 ET „Bulmilk — Nikolay Nikolov“ s. General Inzovo,obl. Yambolska
43 2812010 ET „Mladost — 2 — Yanko Yanev“ gr. Yambol,ul. „Yambolen“ 13
44 BG 1012020 ET „Petar Mitov-Universal“ s. Gorna Grashtitsaobsht. Kyustendil
45 BG 1112016 Mandra „IPZHZ“ gr. Trojanul. „V.Levski“ 281
46 BG 1712042 ET „Madar“ s. Terter
47 BG 2612042 „Bulmilk“ OOD s. Konushobl. Haskovska
48 BG 0912011 ET „Alada — Mohamed Banashak“ s. Byal izvorobsht. Ardino
49 1112026 „ABLAMILK“ EOOD gr. Lukovit,ul. „Yordan Yovkov“ 13
50 1312005 „Ravnogor“ OOD s. Ravnogor
51 1712010 „Bulagrotreyd — chastna kompaniya“ EOOD s. YuperIndustrialen kvartal
52 1712013 ET „Deniz“ s. Ezerche
53 2012011 ET „Ivan Gardev 52“ gr. Kermenul. „Hadzhi Dimitar“ 2
54 2012024 ET „Denyo Kalchev 53“ gr. Slivenul. „Samuilovsko shose“ 17
55 2112015 OOD „Rozhen Milk“ s. Davidkovo, obsht. Banite
56 2112026 ET „Vladimir Karamitev“ s. Varbinaobsht. Madan
57 2312007 ET „Agropromilk“ gr. Ihtiman, ul. „P.Slaveikov“ 19
58 2412041 „Mlechen svyat 2003“OOD s. Bratya Daskaloviobsht. Bratya Daskalovi
59 2612038 „Bul Milk“ EOOD gr. HaskovoSev. industr. zona
60 2612049 ET „Todorovi — 53“ gr. Topolovgradul. „Bulgaria“ 65
Region Total number of dairy farms 31.12.2009 Number of dairy farms with non-compliant milk 31.12.2009 % of non-compliant dairy farms out of the total 31.12.2009 Total number of dairy farms 30.11.2010 Number of dairy farms with non-compliant milk 30.11.2010 % of non-compliant dairy farms out of the total 30.11.2010 Total number of dairy farms 30.9.2011 Number of dairy farms with non-compliant milk 30.9.2011 % of non-compliant dairy farms out of the total 30.9.2011
Summary BU
Region Total number of milk collection points 31.12.2009 Number of non-compliant milk collection points 31.12.2009 % of non-compliant collection points out of the total 31.12.2009 Total number of milk collection points 30.11.2010 Number of non-compliant milk collection points 30.11.2010 % of non-compliant collection points out of the total 30.11.2010 Total number of milk collection points 30.9.2011 Number of non-compliant milk collection points 30.9.2011 % of non-compliant collection points out of the total 30.9.2011
Summary BU
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin(1)and in particular Article 9 thereof,
(1) Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs(2)lays down general rules for food business operators on the hygiene of foodstuffs based amongst others on the principles of hazard analysis and critical control points. It provides that food business operators are to comply with certain procedures based on those principles.
(2) Regulation (EC) No 853/2004 lays down specific rules on the hygiene of food of animal origin for food business operators and supplements the rules laid down in Regulation (EC) No 852/2004. The rules laid down in Regulation (EC) No 853/2004 include hygiene requirements for raw milk and dairy products.
(3) Pursuant to point (c) of Section B of Chapter 4 of Annex VI to the Act of Accession of Bulgaria and Romania (the Act of Accession), Bulgaria has been granted a transitional period, expiring on 31 December 2009, for compliance by certain milk processing establishments with those hygiene requirements.
(4) Certain establishments which are authorised to process raw milk which does not comply with the requirements laid down in Regulation (EC) No 853/2004 (non-compliant milk) are listed in Chapter I of the Appendix to Annex VI to the Act of Accession. Certain establishments which are authorised to process both compliant and non-compliant milk, provided that such processing is carried out on separate production lines, are listed in Chapter II of that Appendix.
(5) Milk production holdings that do not comply with the hygiene requirements laid down in Regulation (EC) No 853/2004 are spread over the whole territory of Bulgaria. The proportion of raw milk that complies with those requirements, delivered to milk processing establishments in Bulgaria, has only increased slightly during the last years.
(6) Taking into account the current situation, it is appropriate to provide for a time-limited derogation from the hygiene requirements laid down in Regulation (EC) No 853/2004 with a view to permitting Bulgaria to bring its milk sector in compliance with those requirements.
(7) In light of this situation, certain milk processing establishments listed in Annex I to this Decision should be allowed, by way of derogation from Regulation (EC) No 853/2004, to continue to process also after 31 December 2009 compliant and non-compliant milk provided that the processing is carried out on separate production lines. In addition, certain milk processing establishments listed in Annex II to this Decision should be allowed to continue to process non-compliant milk without separate production lines.
(8) The marketing of dairy products derived from non-compliant milk should, however, be restricted to Bulgaria or used for further processing in the milk processing establishments covered by the derogation provided for in this Decision.
(9) The transitional period granted by this Decision should be limited to 24 months from 1 January 2010. The situation in the milk sector in Bulgaria should be reviewed before the end of that period. Bulgaria should therefore submit annual reports to the Commission regarding progress in the upgrading of milk production holdings supplying raw milk to milk processing establishments in that Member State and the system for collecting and transporting non-compliant milk.
(10) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:

Article 1
For the purposes of this Decision ‘non-compliant milk’ means raw milk which does not comply with the requirements set out in Annex III, Section IX, Chapter I, Subchapters II and III to Regulation (EC) No 853/2004.

Article 2
By way of derogation from the requirements set out in Annex III, Section IX, Chapter I, Subchapters II and III to Regulation (EC) No 853/2004, the milk processing establishments listed in Annex I to this Decision may continue to process, until 31 December 2011, compliant and non-compliant milk provided that the processing of the compliant and the non-compliant milk is carried out on separate production lines.

Article 3
By way of derogation from the requirements set out in Annex III, Section IX, Chapter I, Subchapters II and III to Regulation (EC) No 853/2004, the milk processing establishments listed in Annex II to this Decision may continue to process, until 31 December 2011, non-compliant milk without separate production lines.

Article 4
Dairy products derived from non-compliant milk shall only:
(a)
be placed on the domestic market in Bulgaria; or
(b)
be used for further processing in the milk processing establishments in Bulgaria referred to in Articles 2 and 3.
Such dairy products shall bear a health or identification mark which is different from the health or identification mark provided for in Article 5 of Regulation (EC) No 853/2004.

Article 5
Bulgaria shall submit annual reports to the Commission on progress made in bringing the following in compliance with Regulation (EC) No 853/2004:
(a)
production holdings producing non-compliant milk;
(b)
the system for collecting and transporting non-compliant milk;
The first annual report shall be submitted to the Commission by 31 December 2010, at the latest, and the second annual report by 31 October 2011, at the latest.
The form set out in Annex III shall be used for those reports.

Article 6
This Decision shall apply from 1 January 2010 to 31 December 2011.

Article 7
This Decision is addressed to the Member States.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin(1)and in particular Article 9 thereof,
(1) Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs(2)lays down general rules for food business operators on the hygiene of foodstuffs based amongst others on the principles of hazard analysis and critical control points. It provides that food business operators are to comply with certain procedures based on those principles.
(2) Regulation (EC) No 853/2004 lays down specific rules on the hygiene of food of animal origin for food business operators and supplements the rules laid down in Regulation (EC) No 852/2004. The rules laid down in Regulation (EC) No 853/2004 include hygiene requirements for raw milk and dairy products.
(3) Pursuant to point (c) of Section B of Chapter 4 of Annex VI to the Act of Accession of Bulgaria and Romania (the Act of Accession), Bulgaria has been granted a transitional period, expiring on 31 December 2009, for compliance by certain milk processing establishments with those hygiene requirements.
(4) Certain establishments which are authorised to process raw milk which does not comply with the requirements laid down in Regulation (EC) No 853/2004 (non-compliant milk) are listed in Chapter I of the Appendix to Annex VI to the Act of Accession. Certain establishments which are authorised to process both compliant and non-compliant milk, provided that such processing is carried out on separate production lines, are listed in Chapter II of that Appendix.
(5) Milk production holdings that do not comply with the hygiene requirements laid down in Regulation (EC) No 853/2004 are spread over the whole territory of Bulgaria. The proportion of raw milk that complies with those requirements, delivered to milk processing establishments in Bulgaria, has only increased slightly during the last years.
(6) Taking into account the current situation, it is appropriate to provide for a time-limited derogation from the hygiene requirements laid down in Regulation (EC) No 853/2004 with a view to permitting Bulgaria to bring its milk sector in compliance with those requirements.
(7) In light of this situation, certain milk processing establishments listed in Annex I to this Decision should be allowed, by way of derogation from Regulation (EC) No 853/2004, to continue to process also after 31 December 2009 compliant and non-compliant milk provided that the processing is carried out on separate production lines. In addition, certain milk processing establishments listed in Annex II to this Decision should be allowed to continue to process non-compliant milk without separate production lines.
(8) The marketing of dairy products derived from non-compliant milk should, however, be restricted to Bulgaria or used for further processing in the milk processing establishments covered by the derogation provided for in this Decision.
(9) The transitional period granted by this Decision should be limited to 24 months from 1 January 2010. The situation in the milk sector in Bulgaria should be reviewed before the end of that period. Bulgaria should therefore submit annual reports to the Commission regarding progress in the upgrading of milk production holdings supplying raw milk to milk processing establishments in that Member State and the system for collecting and transporting non-compliant milk.
(10) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:
For the purposes of this Decision ‘non-compliant milk’ means raw milk which does not comply with the requirements set out in Annex III, Section IX, Chapter I, Subchapters II and III to Regulation (EC) No 853/2004.
By way of derogation from the requirements set out in Annex III, Section IX, Chapter I, Subchapters II and III to Regulation (EC) No 853/2004, the milk processing establishments listed in Annex I to this Decision may continue to process, until 31 December 2011, compliant and non-compliant milk provided that the processing of the compliant and the non-compliant milk is carried out on separate production lines.
By way of derogation from the requirements set out in Annex III, Section IX, Chapter I, Subchapters II and III to Regulation (EC) No 853/2004, the milk processing establishments listed in Annex II to this Decision may continue to process, until 31 December 2011, non-compliant milk without separate production lines.
Dairy products derived from non-compliant milk shall only:
(a)
be placed on the domestic market in Bulgaria; or
(b)
be used for further processing in the milk processing establishments in Bulgaria referred to in Articles 2 and 3.
Such dairy products shall bear a health or identification mark which is different from the health or identification mark provided for in Article 5 of Regulation (EC) No 853/2004.
Bulgaria shall submit annual reports to the Commission on progress made in bringing the following in compliance with Regulation (EC) No 853/2004:
(a)
production holdings producing non-compliant milk;
(b)
the system for collecting and transporting non-compliant milk;
The first annual report shall be submitted to the Commission by 31 December 2010, at the latest, and the second annual report by 31 October 2011, at the latest.
The form set out in Annex III shall be used for those reports.
This Decision shall apply from 1 January 2010 to 31 December 2011.
This Decision is addressed to the Member States.
ANNEX I
List of milk establishments permitted to process compliant and non-compliant milk as referred to in Article 2

No | Veterinary No | Name of establishment | Town/Street or Village/Region
1 | BG 0412010 | ‘Bi Si Si Handel’ OOD | gr. Elenaul. ‘Treti mart’ 19
2 | BG 0512025 | ‘El Bi Bulgarikum’ EAD | gr. VidinYUPZ
3 | BG 0612027 | ‘Mlechen ray — 99’ EOOD | gr. Vratsa
4 | BG 0612043 | ET ‘Zorov- 91 -Dimitar Zorov’ | gr. Vratsa
5 | BG 1912013 | ‘ZHOSI’ OOD | s. Chernolik
6 | BG 2012020 | ‘Yotovi’ OOD | gr. Slivenkv. ‘Rechitsa’
7 | BG 2512020 | ‘Mizia-Milk’ OOD | gr. TargovishteIndustrialna zona
8 | BG 0812009 | ‘Serdika — 90’ AD | gr. Dobrichul. ‘25 septemvri’ 100
9 | BG 2112001 | ‘Rodopeya — Belev’ EOOD | 4700 town Smolyan,‘Traciya’ 1 str.
10 | BG 1212001 | ‘S i S — 7’ EOOD | gr. Montana‘Vrachansko shose’ 1
11 | BG 2812003 | ‘Balgarski yogurt’ OOD | s. Veselinovo,obl. Yambolska

ANNEX II
List of milk processing establishments permitted to process non-compliant milk as referred to in Article 3

No | Veterinary No | Name establishment | Town/Street or Village/Region
1 | BG 1312002 | „Milk Grup“ EOOD | s. Yunacite
2 | 0112014 | ET „Veles — Kostadin Velev“ | gr. Razlogul. „Golak“ 14
3 | 2312041 | „Danim — D. Stoyanov“EOOD | gr. Elin Pelinm-st Mansarovo
4 | 2712010 | „Kamadzhiev — milk“ EOOD | s. Kriva rekaobsht. N. Kozlevo
5 | BG 1212029 | SD „Voynov i sie“ | gr. Montana ul. „N.Yo. Vaptsarov“ 8
6 | 0712001 | „Ben Invest“ OOD | s. Kostenkovtsi obsht. Gabrovo
7 | 1512012 | ET „Ahmed Tatarla“ | s. Dragash voyvoda,obsht. Nikopol
8 | 2212027 | „Ekobalkan“ OOD | gr. Sofiabul „Evropa“ 138
9 | 2312030 | ET „Favorit — D. Grigorov“ | s. Aldomirovtsi
10 | 2312031 | ET „Belite kamani“ | s. Dragotintsi
11 | BG 1512033 | ET „Voynov — Ventsislav Hristakiev“ | s. Milkovitsaobsht. Gulyantsi
12 | BG 1612020 | ET „Bor — Chvor“ | s. Dalbok izvorobsht. Parvomay
13 | BG 1512029 | „Lavena“ OOD | s. Dolni Dabnikobl. Pleven
14 | BG 1612028 | ET „Slavka Todorova“ | s. Trudobsht. Maritsa
15 | BG 1612051 | ET „Radev — Radko Radev“ | s. Kurtovo Konareobl. Plovdiv
16 | BG 1612066 | „Lakti ko“ OOD | s. Bogdanitza
17 | BG 2112029 | ET „Karamfil Kasakliev“ | gr. Dospat
18 | BG 0912004 | „Rodopchanka“ OOD | s. Byal izvorobsht. Ardino
19 | 0112003 | ET „Vekir“ | s. Godlevo
20 | 0112013 | ET „Ivan Kondev“ | gr. RazlogStopanski dvor
21 | 0212028 | „Vester“ OOD | s. Sigmen
22 | 0212037 | „Megakomers“ OOD | s. Lyulyakovoobsht. Ruen
23 | 0512003 | SD „LAF — Velizarov i sie“ | s. Dabravkaobsht. Belogradchik
24 | 0612035 | OOD „Nivego“ | s. Chiren
25 | 0612041 | ET „Ekoprodukt — Megiya — Bogorodka Dobrilova“ | gr. Vratsaul. „Ilinden“ 3
26 | 0612042 | ET „Mlechen puls — 95 — Tsvetelina Tomova“ | gr. Krivodolul. „Vasil Levski“
27 | 1012008 | „Kentavar“ OOD | s. Konyavoobsht. Kyustendil
28 | 1212022 | „Milkkomm“EOOD | gr. Lom ul. „Al. Stamboliyski“ 149
29 | 1212031 | „ADL“ OOD | s. Vladimirovo obsht. Boychinovtsi
30 | 1512006 | „Mandra“ OOD | s. Obnovaobsht. Levski
31 | 1512008 | ET „Petar Tonovski-Viola“ | gr. Koynareul. „Hr. Botev“ 14
32 | 1512010 | ET „Militsa Lazarova — 90“ | gr. Slavyanovo,ul. „Asen Zlatarev“ 2
33 | 1612024 | SD „Kostovi — EMK“ | gr. Saedinenieul. „L. Karavelov“ 5
34 | 1612043 | ET „Dimitar Bikov“ | s. Karnareobsht. „Sopot“
35 | 1712046 | ET „Stem — Tezdzhan Ali“ | gr. Razgradul. „Knyaz Boris“ 23
36 | 2012012 | ET „Olimp- P. Gurtsov“ | gr. Slivenm — t „Matsulka“
37 | 2112003 | „Milk — inzhenering“ OOD | gr. Smolyanul. „Chervena skala“ 21
38 | 2112027 | „Keri“ OOD | s. Borino,obsht. Borino
39 | 2312023 | „Mogila“ OOD | gr. Godech, ul. „Ruse“ 4
40 | 2512018 | „Biomak“ EOOD | gr. Omurtagul. „Rodopi“2
41 | 2712013 | „Ekselans“ OOD | s. Osmar,obsht. V. Preslav
42 | 2812018 | ET „Bulmilk — Nikolay Nikolov“ | s. General Inzovo,obl. Yambolska
43 | 2812010 | ET „Mladost — 2 — Yanko Yanev“ | gr. Yambol,ul. „Yambolen“ 13
44 | BG 1012020 | ET „Petar Mitov-Universal“ | s. Gorna Grashtitsaobsht. Kyustendil
45 | BG 1112016 | Mandra „IPZHZ“ | gr. Trojanul. „V.Levski“ 281
46 | BG 1712042 | ET „Madar“ | s. Terter
47 | BG 2612042 | „Bulmilk“ OOD | s. Konushobl. Haskovska
48 | BG 0912011 | ET „Alada — Mohamed Banashak“ | s. Byal izvorobsht. Ardino
49 | 1112026 | „ABLAMILK“ EOOD | gr. Lukovit,ul. „Yordan Yovkov“ 13
50 | 1312005 | „Ravnogor“ OOD | s. Ravnogor
51 | 1712010 | „Bulagrotreyd — chastna kompaniya“ EOOD | s. YuperIndustrialen kvartal
52 | 1712013 | ET „Deniz“ | s. Ezerche
53 | 2012011 | ET „Ivan Gardev 52“ | gr. Kermenul. „Hadzhi Dimitar“ 2
54 | 2012024 | ET „Denyo Kalchev 53“ | gr. Slivenul. „Samuilovsko shose“ 17
55 | 2112015 | OOD „Rozhen Milk“ | s. Davidkovo, obsht. Banite
56 | 2112026 | ET „Vladimir Karamitev“ | s. Varbinaobsht. Madan
57 | 2312007 | ET „Agropromilk“ | gr. Ihtiman, ul. „P.Slaveikov“ 19
58 | 2412041 | „Mlechen svyat 2003“OOD | s. Bratya Daskaloviobsht. Bratya Daskalovi
59 | 2612038 | „Bul Milk“ EOOD | gr. HaskovoSev. industr. zona
60 | 2612049 | ET „Todorovi — 53“ | gr. Topolovgradul. „Bulgaria“ 65

ANNEX III
Report form as referred to in Article 5

Region | Total number of dairy farms 31.12.2009 | Number of dairy farms with non-compliant milk 31.12.2009 | % of non-compliant dairy farms out of the total 31.12.2009 | Total number of dairy farms 30.11.2010 | Number of dairy farms with non-compliant milk 30.11.2010 | % of non-compliant dairy farms out of the total 30.11.2010 | Total number of dairy farms 30.9.2011 | Number of dairy farms with non-compliant milk 30.9.2011 | % of non-compliant dairy farms out of the total 30.9.2011
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
Summary BU | | | | | | | | |

Region | Total number of milk collection points 31.12.2009 | Number of non-compliant milk collection points 31.12.2009 | % of non-compliant collection points out of the total 31.12.2009 | Total number of milk collection points 30.11.2010 | Number of non-compliant milk collection points 30.11.2010 | % of non-compliant collection points out of the total 30.11.2010 | Total number of milk collection points 30.9.2011 | Number of non-compliant milk collection points 30.9.2011 | % of non-compliant collection points out of the total 30.9.2011
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| | | | | | | | |
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| | | | | | | | |
Summary BU | | | | | | | | |

Pending: 32009D0821

12.11.2009 EN Official Journal of the European Union L 296/1
(1) Directive 91/496/EEC provides that veterinary checks in respect of animals from third countries entering the Community are to be carried out by the Member States in accordance with that Directive. It also provides that Member States are to ensure that each consignment of such animals is subjected to a documentary check and an identity check at one of the border inspection posts approved for that purpose in accordance with that Directive.
(2) In addition, Directive 91/496/EEC provides that the Commission, acting in conjunction with the competent national authorities, is to inspect those border inspection posts in order to satisfy itself that there is uniform application of the rules on veterinary checks and that the various border inspection posts in fact possess the necessary infrastructures and meet the minimum requirements laid down in Annex A thereto.
(3) Directive 97/78/EC provides that veterinary checks on products of animal origin and on certain plant products from third countries entering the Community are to be carried out by Member States in accordance with that Directive. It also provides that Member States are to ensure that consignments of such products are introduced into the Community via a border inspection post.
(4) Commission Decision 2001/881/EC of 7 December 2001 drawing up a list of border inspection posts agreed for veterinary checks on animals and animal products from third countries and updating the detailed rules concerning the checks to be carried out by the experts of the Commission(5)provides that veterinary checks on live animals and animal products introduced into the Community from third countries are to be carried out by the competent authority only at the approved border inspection posts listed in the Annex thereto.
(5) In order to better identify the border inspection posts and facilitate international communications, it is appropriate to use new codes for their identification, based on the rules of the United Nations Code for Trade and Transport Locations and the International Air Transport Association.
(6) Decision 2001/881/EC also provides for regular inspections to be carried out by the Commission veterinary experts in cooperation with the Member States’ experts to review compliance with Community legislation on import controls at the border inspection posts listed in the Annex to that Decision.
(7) Regulation (EC) No 882/2004 lays down general rules for the performance of official controls to verify compliance with rules aiming at preventing, eliminating or reducing to acceptable levels the risks to humans and animals, either directly or through the environment and guaranteeing fair practice in feed and food trade and protecting consumer interests, including feed and food labelling and other forms of consumer information.
(8) That Regulation provides that Commission experts are to carry out general audits in Member States. It also provides that specific audits and inspections in one or more specific areas may supplement the general audits. Those specific audits and inspections may include, as appropriate, on-the-spot inspections of official services and of facilities associated with the sector being audited.
(9) Regulation (EC) No 998/2003 of the European Parliament and of the Council of 26 May 2003 on the animal health requirements applicable to the non-commercial movement of pet animals(6)lays down the animal health requirements applicable to the non-commercial movement of pet animals originating from third countries and the rules applying to checks on such animals. That regulation provides that Member States are to take the measures necessary to ensure that pet animals brought into the Community from certain third countries are subject to certain checks at the travellers’ point of entry into Community territory.
(10) Commission Regulation (EC) No 206/2009 of 5 March 2009 on the introduction into the Community of personal consignments of products of animal origin(7)lays down rules concerning the introduction into the Community of personal consignments of products of animal origin of a non-commercial character which form part of travellers’ luggage, or are sent as small consignments to private persons or are ordered remotely and delivered to the consumer. It also provides that effective controls at points of entry into the Community are to be organised.
(11) In order to ensure that Community legislation is applied in a uniform manner, it is appropriate that Commission veterinary experts may carry out inspections also at those other points of entry into the Community than at border inspection posts.
(12) Commission Decision 98/139/EC of 4 February 1998 laying down certain detailed rules concerning on-the-spot checks carried out in the veterinary field by Commission experts in the Member States(8)lays down rules and procedures in relation to checks carried out by Commission experts in the Member States to ensure that the provisions of Community legislation are complied with in a uniform manner. Those rules and procedures should apply also to the inspections carried out in accordance with the present Decision.
(13) Directive 90/425/EEC provides for the introduction of a computerised system linking veterinary authorities, with a view, in particular to facilitating the exchange of information between the competent authorities of regions where a health certificate or document accompanying the animals and products of animal origin has been issued and the competent authorities of the Member State of destination.
(14) Commission Decision 91/398/EEC of 19 July 1991 on a computerised network linking veterinary authorities (Animo)(9)introduced a computerised system linking veterinary authorities (Animo network). That decision defines the types of veterinary units that are part of the Animo network and lays down the requirements for those units.
(15) Commission Decision 2002/459/EC of 4 June 2002 listing the units in the Animo computer network(10)lays down the list of veterinary units in the Animo network.
(16) Council Decision 92/438/EEC of 13 July 1992 on computerisation of veterinary import procedures (Shift project)(11)lays down the elements to be included in the computerisation of veterinary import procedures (Shift system).
(17) Commission Decision 2003/24/EC of 30 December 2002 concerning the development of an integrated computerised veterinary system(12)provides for the setting up of a computer system integrating the functions of the Animo network and of the Shift system into a single architecture (Traces).
(18) Commission Decision 2004/292/EC of 30 March 2004 on the introduction of the Traces system(13)(Trade Control and Expert System) provides that Member States are to introduce and start using Traces from certain dates set out therein and to cease using the Animo network from the date when they start using Traces.
(19) The veterinary units which were used in the Animo network continued to be used for the purposes of the operation of Traces. Those units comprise competent central authorities of the Member States, any local authority of the Member States designated as such for the purposes of the computerised network and all border inspection posts.
(20) Certain Member States have requested that the design of Traces takes further account of their administrative organisation. It is therefore appropriate to provide for regional units as a separate type of unit within that system.
(21) To identify without ambiguity the Member State to which the different local, regional and central units belong, the units in Traces should be identified by the ISO 3166-1-alpha-2 code of the Member State where they are located, as defined by the International Organisation for Standardisation. That code should be chosen because the units concerned are of relevance only within the Community and are not involved in the exchange of data with third countries.
(22) The list of veterinary units in Traces should therefore be amended accordingly.
(23) In the interest of simplification, clarity and consistency of Community legislation, this Decision should repeal and replace Decisions 91/398/EEC, 2001/881/EC and 2002/459/EC.
(24) Following satisfactory inspections by the Commission inspection services, an additional border inspection post at Riga port in Latvia and two additional border inspection posts at the airports of Ciudad Real and Gerona in Spain should be added to the entries for those Member States already foreseen in Decision 2001/881/EC. Also, following communications from Belgium, Spain, France, Italy, The Netherland and the United Kingdom, the entries for those Member States in the list of border inspection posts should be modified.
(25) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
(a) the list of border inspection posts approved in accordance with Directives 91/496/EEC and 97/78/EC;
(b) detailed rules for the inspections carried out by Commission veterinary experts at border inspection posts and at certain other points of entry into the Community;
(c) the list of veterinary units in Traces.
(a) ‘Traces’ means the integrated computerised veterinary system set up in accordance with Decision 2003/24/EC;
(b) ‘veterinary unit’ means:(i)‘central unit’: the competent central authority of a Member State, designated as such for the purposes of Traces;(ii)‘regional unit’: any regional authority of a Member State designated as such for the purposes of Traces;(iii)‘local unit’: any local authority of a Member State designated as such for the purposes of Traces;(iv)the border inspection posts listed in Annex I. (i) ‘central unit’: the competent central authority of a Member State, designated as such for the purposes of Traces; (ii) ‘regional unit’: any regional authority of a Member State designated as such for the purposes of Traces; (iii) ‘local unit’: any local authority of a Member State designated as such for the purposes of Traces; (iv) the border inspection posts listed in Annex I.
(i) ‘central unit’: the competent central authority of a Member State, designated as such for the purposes of Traces;
(ii) ‘regional unit’: any regional authority of a Member State designated as such for the purposes of Traces;
(iii) ‘local unit’: any local authority of a Member State designated as such for the purposes of Traces;
(iv) the border inspection posts listed in Annex I.
(i) ‘central unit’: the competent central authority of a Member State, designated as such for the purposes of Traces;
(ii) ‘regional unit’: any regional authority of a Member State designated as such for the purposes of Traces;
(iii) ‘local unit’: any local authority of a Member State designated as such for the purposes of Traces;
(iv) the border inspection posts listed in Annex I.
(a) assess the possible risks to animal and public health in the Community which may exist at the border inspection posts concerned;
(b) verify compliance with Community rules on veterinary checks at the border inspection posts concerned, in particular as regards the infrastructure, equipment and procedures in place.
(a) pet animals, as defined in Article 3(a) of Regulation (EC) No 998/2003;
(b) personal consignments of products of animal origin of a non-commercial character, within the meaning of Article 1(1) of Regulation (EC) No 206/2009;
(c) other types of consignments of live animals or products of animal origin than those referred to in points (a) and (b) to verify that no such consignments have been introduced into EU territory without having been subjected to the veterinary checks foreseen in Article 3 of Directive 91/496/EEC and Article 3 of Directive 97/78/EC.
1 = Име – Název – Navn – Name – Nimi – Ονομασία – Name – Nombre – Nom – Nome – Vārds – Pavadinimas – Név – Isem – Naam – Nazwa – Nome – Denumire – Názov – Ime – Nimi – Namn
2 = Код Traces – TRACES kód – Traces–Kode – TRACES-Code – TRACESi kood – Κωδικός Traces – Traces code – Código Traces – Code Traces – Codice Traces –Traceskods – TRACES kodas – TRACES–kód – Kodiċi-Traces – Traces-code – Kod Traces – Código Traces – Cod-Traces – Kód Traces – Traces-koda – Traces-koodi – Traces-kod
3 = Тип – Typ – Type – Art – Tüüp – Φύση – Type – Tipo – Type – Tipo – Tips – Tipas – Típus – Tip – Type – Rodzaj punktu – Tipo – Tip – Typ – Tip – Tyyppi – TypA=Летище – Letiště – Lufthavn – Flughafen – Lennujaam – Αεροδρόμιο – Airport – Aeropuerto – Aéroport – Aeroporto – Lidosta – Oro uostas – Repülőtér – Ajruport – Luchthaven – Lotnisko – Aeroporto – Aeroport – Letisko – Letališče – Lentokenttä – FlygplatsF=Железница – Železnice – Jernbane – Schiene – Raudtee – Σιδηρόδρομος – Rail – Ferrocarril – Rail – Ferrovia – Dzelzceļš – Geležinkelis – Vasút – Ferrovija – Spoorweg – Przejście kolejowe – Caminho–de–ferro – Cale ferată – Železnica – Železnica – Rautatie – JärnvägP=Пристанище – Přístav – Havn – Hafen – Sadam – Λιμένας – Port – Puerto – Port – Porto – Osta – Uostas – Kikötő – Port – Zeehaven – Port morski – Porto – Port – Prístav – Pristanišče – Satama – HamnR=Път – Silnice – Landevej – Straße – Maantee – Οδός – Road – Carretera – Route – Strada – Ceļš – Kelias – Közút – Triq – Weg – Na przejściu drogowym – Estrada – Cale rutieră – Cesta – Cesta – Maantie – Väg A = Летище – Letiště – Lufthavn – Flughafen – Lennujaam – Αεροδρόμιο – Airport – Aeropuerto – Aéroport – Aeroporto – Lidosta – Oro uostas – Repülőtér – Ajruport – Luchthaven – Lotnisko – Aeroporto – Aeroport – Letisko – Letališče – Lentokenttä – Flygplats F = Железница – Železnice – Jernbane – Schiene – Raudtee – Σιδηρόδρομος – Rail – Ferrocarril – Rail – Ferrovia – Dzelzceļš – Geležinkelis – Vasút – Ferrovija – Spoorweg – Przejście kolejowe – Caminho–de–ferro – Cale ferată – Železnica – Železnica – Rautatie – Järnväg P = Пристанище – Přístav – Havn – Hafen – Sadam – Λιμένας – Port – Puerto – Port – Porto – Osta – Uostas – Kikötő – Port – Zeehaven – Port morski – Porto – Port – Prístav – Pristanišče – Satama – Hamn R = Път – Silnice – Landevej – Straße – Maantee – Οδός – Road – Carretera – Route – Strada – Ceļš – Kelias – Közút – Triq – Weg – Na przejściu drogowym – Estrada – Cale rutieră – Cesta – Cesta – Maantie – Väg
A = Летище – Letiště – Lufthavn – Flughafen – Lennujaam – Αεροδρόμιο – Airport – Aeropuerto – Aéroport – Aeroporto – Lidosta – Oro uostas – Repülőtér – Ajruport – Luchthaven – Lotnisko – Aeroporto – Aeroport – Letisko – Letališče – Lentokenttä – Flygplats
F = Железница – Železnice – Jernbane – Schiene – Raudtee – Σιδηρόδρομος – Rail – Ferrocarril – Rail – Ferrovia – Dzelzceļš – Geležinkelis – Vasút – Ferrovija – Spoorweg – Przejście kolejowe – Caminho–de–ferro – Cale ferată – Železnica – Železnica – Rautatie – Järnväg
P = Пристанище – Přístav – Havn – Hafen – Sadam – Λιμένας – Port – Puerto – Port – Porto – Osta – Uostas – Kikötő – Port – Zeehaven – Port morski – Porto – Port – Prístav – Pristanišče – Satama – Hamn
R = Път – Silnice – Landevej – Straße – Maantee – Οδός – Road – Carretera – Route – Strada – Ceļš – Kelias – Közút – Triq – Weg – Na przejściu drogowym – Estrada – Cale rutieră – Cesta – Cesta – Maantie – Väg
4 = Център за инспекция – Kontrolní středisko – Inspektionscenter – Kontrollzentrum – Kontrollikeskus – Κέντρo ελέγχου – Inspection centre – Centro de inspección – Centre d’inspection – Centro d’ispezione – Pārbaudes centrs – Kontrolės centras – Ellenőrző központ – Ċentru ta' spezzjoni – Inspectiecentrum – Ośrodek inspekcyjny – Centro de inspecção – Centru de inspecție – Inšpekčné stredisko – Kontrolno središče – Tarkastuskeskus – Kontrollcentrum
5 = Продукти – Produkty – Produkter – Erzeugnisse – Tooted – Προϊόντα – Products – Productos – Produits – Prodotti – Produkti – Produktai – Termékek – Prodotti – Producten – Produkty – Produtos – Produse – Produkty – Proizvodi – Tuotteet – ProdukterHC=Всички продукти за консумация от човека – Všechny výrobky pro lidskou spotřebu – Alle produkter til konsum – Alle zum menschlichen Verzehr bestimmten Erzeugnisse – Kõik inimtarbitavad tooted – Όλα τα προϊόντα για ανθρώπινη κατανάλωση – All products for human consumption – Todos los productos destinados al consumo humano – Tous produits de consommation humaine – Prodotti per il consumo umano – Visi patēriņa produkti – Visi žmonių maistui skirti vartoti produktai – Az emberi fogyasztásra szánt összes termék – Il-Prodotti kollha għall-Konsum tal-Bniedem – Producten voor menselijke consumptie – Produkty przeznaczone do spożycia przez ludzi – Todos os produtos para consumo humano – Toate produsele destinate consumului uman – Všetky produkty na ľudskú spotrebu – Vsi proizvodi za prehrano ljudi – Kaikki ihmisravinnoksi tarkoitetut tuotteet – Produkter avsedda för konsumtionNHC=Други продукти – Ostatní výrobky – Andre produkter – Andere Erzeugnisse – Teised tooted – Λοιπά προϊόντα – Other products – Otros productos – Autres produits – Altri prodotti – Citi produkti – Kiti produktai – Egyéb termékek – Prodotti Oħra – Andere producten – Produkty nieprzeznaczone do spożycia przez ludzi – Outros produtos – Alte produse – Ostatné produkty – Drugi proizvodi – Muut tuotteet – Andra produkterNT=Няма изисквания за температура – Žádné teplotní požadavky – ingen temperaturkrav – ohne Temperaturanforderungen – ilma temperatuurinõueteta – δεν απαιτείται χαμηλή θερμοκρασία – No temperature requirements – sin requisitos de temperatura – sans conditions de température – che non richiedono temperature specifiche – nav prasību attiecībā uz temperatūru – nėra temperatūros reikalavimų – nincsenek hőmérsékleti követelmények – ebda ħtiġijiet ta' temperatura – geen temperaturen vereist – Produkty niewymagające przechowywania w obniżonej temperaturze – sem exigências quanto à temperatura – fără condiții de temperatură – žiadne požiadavky na teplotu – Nobenih temperaturnih zahtev – ei alhaisen lämpötilan vaatimuksia – inga krav på temperaturT=Замразени/охладени продукти – Zmražené/chlazené výrobky – Frosne/kølede produkter – Gefrorene/gekühlte Erzeugnisse – Külmutatud/jahutatud tooted – Προϊόντα κατεψυγμένα/διατηρημένα με απλή ψύξη – Frozen/chilled products – Productos congelados/refrigerados – Produits congelés/réfrigérés – Prodotti congelati/refrigerati – Sasaldēti/atdzesēti produkti – Užšaldyti/atšaldyti produktai – Fagyasztott/hűtött termékek – Prodotti ffriżati/mkessħin – Bevroren/gekoelde producten – Produkty wymagające przechowywania w obniżonej temperaturze – Produtos congelados/refrigerados – Produse congelate/refrigerate – Mrazené/chladené produkty – Zamrznjeni/ohlajeni proizvodi – Pakastetut/jäähdytetyt tuotteet – Frysta/kylda produkterT(FR)=Замразени продукти – Zmražené výrobky – Frosne produkter – Gefrorene Erzeugnisse – Külmutatud tooted – Προϊόντα κατεψυγμένα – Frozen products – Productos congelados – Produits congelés – Prodotti congelati – Sasaldēti produkti – Užšaldyti produktai – Fagyasztott termékek – Prodotti ffriżati – Bevroren producten – Produkty wymagające przechowywania w temperaturze mrożenia – Produtos congelados – Produse congelate – Mrazené produkty – Zamrznjeni proizvodi – Pakastetut tuotteet – Frysta produkterT(CH)=Охладени продукти – Chlazené výrobky – Kølede produkter – Gekühlte Erzeugnisse – Jahutatud tooted – Διατηρημένα με απλή ψύξη – Chilled products – Productos refrigerados – Produits réfrigérés – Prodotti refrigerati – Atdzesēti produkti – Atšaldyti produktai – Hűtött termékek – Prodotti mkessħin – Gekoelde producten – Produkty wymagające przechowywania w temperaturze chłodzenia – Produtos refrigerados – Produse refrigerate – Chladené produkty – Ohlajeni proizvodi – Jäähdytetyt tuotteet – Kylda produkter HC = Всички продукти за консумация от човека – Všechny výrobky pro lidskou spotřebu – Alle produkter til konsum – Alle zum menschlichen Verzehr bestimmten Erzeugnisse – Kõik inimtarbitavad tooted – Όλα τα προϊόντα για ανθρώπινη κατανάλωση – All products for human consumption – Todos los productos destinados al consumo humano – Tous produits de consommation humaine – Prodotti per il consumo umano – Visi patēriņa produkti – Visi žmonių maistui skirti vartoti produktai – Az emberi fogyasztásra szánt összes termék – Il-Prodotti kollha għall-Konsum tal-Bniedem – Producten voor menselijke consumptie – Produkty przeznaczone do spożycia przez ludzi – Todos os produtos para consumo humano – Toate produsele destinate consumului uman – Všetky produkty na ľudskú spotrebu – Vsi proizvodi za prehrano ljudi – Kaikki ihmisravinnoksi tarkoitetut tuotteet – Produkter avsedda för konsumtion NHC = Други продукти – Ostatní výrobky – Andre produkter – Andere Erzeugnisse – Teised tooted – Λοιπά προϊόντα – Other products – Otros productos – Autres produits – Altri prodotti – Citi produkti – Kiti produktai – Egyéb termékek – Prodotti Oħra – Andere producten – Produkty nieprzeznaczone do spożycia przez ludzi – Outros produtos – Alte produse – Ostatné produkty – Drugi proizvodi – Muut tuotteet – Andra produkter NT = Няма изисквания за температура – Žádné teplotní požadavky – ingen temperaturkrav – ohne Temperaturanforderungen – ilma temperatuurinõueteta – δεν απαιτείται χαμηλή θερμοκρασία – No temperature requirements – sin requisitos de temperatura – sans conditions de température – che non richiedono temperature specifiche – nav prasību attiecībā uz temperatūru – nėra temperatūros reikalavimų – nincsenek hőmérsékleti követelmények – ebda ħtiġijiet ta' temperatura – geen temperaturen vereist – Produkty niewymagające przechowywania w obniżonej temperaturze – sem exigências quanto à temperatura – fără condiții de temperatură – žiadne požiadavky na teplotu – Nobenih temperaturnih zahtev – ei alhaisen lämpötilan vaatimuksia – inga krav på temperatur T = Замразени/охладени продукти – Zmražené/chlazené výrobky – Frosne/kølede produkter – Gefrorene/gekühlte Erzeugnisse – Külmutatud/jahutatud tooted – Προϊόντα κατεψυγμένα/διατηρημένα με απλή ψύξη – Frozen/chilled products – Productos congelados/refrigerados – Produits congelés/réfrigérés – Prodotti congelati/refrigerati – Sasaldēti/atdzesēti produkti – Užšaldyti/atšaldyti produktai – Fagyasztott/hűtött termékek – Prodotti ffriżati/mkessħin – Bevroren/gekoelde producten – Produkty wymagające przechowywania w obniżonej temperaturze – Produtos congelados/refrigerados – Produse congelate/refrigerate – Mrazené/chladené produkty – Zamrznjeni/ohlajeni proizvodi – Pakastetut/jäähdytetyt tuotteet – Frysta/kylda produkter T(FR) = Замразени продукти – Zmražené výrobky – Frosne produkter – Gefrorene Erzeugnisse – Külmutatud tooted – Προϊόντα κατεψυγμένα – Frozen products – Productos congelados – Produits congelés – Prodotti congelati – Sasaldēti produkti – Užšaldyti produktai – Fagyasztott termékek – Prodotti ffriżati – Bevroren producten – Produkty wymagające przechowywania w temperaturze mrożenia – Produtos congelados – Produse congelate – Mrazené produkty – Zamrznjeni proizvodi – Pakastetut tuotteet – Frysta produkter T(CH) = Охладени продукти – Chlazené výrobky – Kølede produkter – Gekühlte Erzeugnisse – Jahutatud tooted – Διατηρημένα με απλή ψύξη – Chilled products – Productos refrigerados – Produits réfrigérés – Prodotti refrigerati – Atdzesēti produkti – Atšaldyti produktai – Hűtött termékek – Prodotti mkessħin – Gekoelde producten – Produkty wymagające przechowywania w temperaturze chłodzenia – Produtos refrigerados – Produse refrigerate – Chladené produkty – Ohlajeni proizvodi – Jäähdytetyt tuotteet – Kylda produkter
HC = Всички продукти за консумация от човека – Všechny výrobky pro lidskou spotřebu – Alle produkter til konsum – Alle zum menschlichen Verzehr bestimmten Erzeugnisse – Kõik inimtarbitavad tooted – Όλα τα προϊόντα για ανθρώπινη κατανάλωση – All products for human consumption – Todos los productos destinados al consumo humano – Tous produits de consommation humaine – Prodotti per il consumo umano – Visi patēriņa produkti – Visi žmonių maistui skirti vartoti produktai – Az emberi fogyasztásra szánt összes termék – Il-Prodotti kollha għall-Konsum tal-Bniedem – Producten voor menselijke consumptie – Produkty przeznaczone do spożycia przez ludzi – Todos os produtos para consumo humano – Toate produsele destinate consumului uman – Všetky produkty na ľudskú spotrebu – Vsi proizvodi za prehrano ljudi – Kaikki ihmisravinnoksi tarkoitetut tuotteet – Produkter avsedda för konsumtion
NHC = Други продукти – Ostatní výrobky – Andre produkter – Andere Erzeugnisse – Teised tooted – Λοιπά προϊόντα – Other products – Otros productos – Autres produits – Altri prodotti – Citi produkti – Kiti produktai – Egyéb termékek – Prodotti Oħra – Andere producten – Produkty nieprzeznaczone do spożycia przez ludzi – Outros produtos – Alte produse – Ostatné produkty – Drugi proizvodi – Muut tuotteet – Andra produkter
NT = Няма изисквания за температура – Žádné teplotní požadavky – ingen temperaturkrav – ohne Temperaturanforderungen – ilma temperatuurinõueteta – δεν απαιτείται χαμηλή θερμοκρασία – No temperature requirements – sin requisitos de temperatura – sans conditions de température – che non richiedono temperature specifiche – nav prasību attiecībā uz temperatūru – nėra temperatūros reikalavimų – nincsenek hőmérsékleti követelmények – ebda ħtiġijiet ta' temperatura – geen temperaturen vereist – Produkty niewymagające przechowywania w obniżonej temperaturze – sem exigências quanto à temperatura – fără condiții de temperatură – žiadne požiadavky na teplotu – Nobenih temperaturnih zahtev – ei alhaisen lämpötilan vaatimuksia – inga krav på temperatur
T = Замразени/охладени продукти – Zmražené/chlazené výrobky – Frosne/kølede produkter – Gefrorene/gekühlte Erzeugnisse – Külmutatud/jahutatud tooted – Προϊόντα κατεψυγμένα/διατηρημένα με απλή ψύξη – Frozen/chilled products – Productos congelados/refrigerados – Produits congelés/réfrigérés – Prodotti congelati/refrigerati – Sasaldēti/atdzesēti produkti – Užšaldyti/atšaldyti produktai – Fagyasztott/hűtött termékek – Prodotti ffriżati/mkessħin – Bevroren/gekoelde producten – Produkty wymagające przechowywania w obniżonej temperaturze – Produtos congelados/refrigerados – Produse congelate/refrigerate – Mrazené/chladené produkty – Zamrznjeni/ohlajeni proizvodi – Pakastetut/jäähdytetyt tuotteet – Frysta/kylda produkter
T(FR) = Замразени продукти – Zmražené výrobky – Frosne produkter – Gefrorene Erzeugnisse – Külmutatud tooted – Προϊόντα κατεψυγμένα – Frozen products – Productos congelados – Produits congelés – Prodotti congelati – Sasaldēti produkti – Užšaldyti produktai – Fagyasztott termékek – Prodotti ffriżati – Bevroren producten – Produkty wymagające przechowywania w temperaturze mrożenia – Produtos congelados – Produse congelate – Mrazené produkty – Zamrznjeni proizvodi – Pakastetut tuotteet – Frysta produkter
T(CH) = Охладени продукти – Chlazené výrobky – Kølede produkter – Gekühlte Erzeugnisse – Jahutatud tooted – Διατηρημένα με απλή ψύξη – Chilled products – Productos refrigerados – Produits réfrigérés – Prodotti refrigerati – Atdzesēti produkti – Atšaldyti produktai – Hűtött termékek – Prodotti mkessħin – Gekoelde producten – Produkty wymagające przechowywania w temperaturze chłodzenia – Produtos refrigerados – Produse refrigerate – Chladené produkty – Ohlajeni proizvodi – Jäähdytetyt tuotteet – Kylda produkter
6 = Живи животни – Živá zvířata – Levende dyr – Lebende Tiere – Elusloomad – Ζωντανά ζώα – Live animals – Animales vivos – Animaux vivants – Animali vivi – Dzīvi dzīvnieki – Gyvi gyvūnai – Élő állatok – Annimali ħajjin – Levende dieren – Zwierzęta – Animais vivos – Animale vii – Živé zvieratá – Žive živali – Elävät eläimet – Levande djurU=Копитни: едър рогат добитък, прасета, овце, кози, диви и домашни еднокопитни – Kopytníci: skot, prasata, ovce, kozy, volně žijící a domácí lichokopytníci. – Hovdyr: Kvæg, svin, får, geder, og husdyr eller vildtlevende dyr af hesteracen. – Huftiere: Rinder, Schweine, Schafe, Ziegen, Wildpferde, Hauspferde – Kabjalised ja sõralised: veised, sead, lambad, kitsed, mets– ja koduhobused. – Οπληφόρα: βοοειδή, χοίροι, πρόβατα, αίγες, άγρια και κατοικίδια μόνοπλα – Ungulates: cattle, pigs, sheep, goats, wild and domestic solipeds – Ungulados: bovinos, porcinos, ovinos, caprinos, solípedos domésticos y salvajes. – Ongulés: les bovins, porcins, ovins, caprins et solipèdes domestiques ou sauvages. – Ungulati: bovini, suini, ovini, caprini e solipedi domestici o selvatici. – Nagaiņi: liellopi, cūkas, aitas, kazas, savvaļas un mājas nepārnadži – Kanopiniai: galvijai, kiaulės, avys, ožkos, laukiniai ir naminiai neporakanopiniai. – Patások: marha, sertés, juh, kecske, vad és házi páratlanujjú patások. – Ungulati: baqar, ħnieżer, nagħaġ, mogħoż, solipedi salvaġġi u domestiċi. – Hoefdieren: runderen, varkens, schapen, geiten, wilde en gedomesticeerde eenhoevigen – Zwierzęta kopytne: bydło, świnie, owce, kozy, dzikie i udomowione jednokopytne. – Ungulados: bovinos, suínos, ovinos, caprinos, solípedes domésticos ou selvagens. – Ungulate: bovine, porcine, ovine, caprine, solipede sălbatice și domestice – Kopytníky: dobytok, ošípané, ovce, kozy, voľne žijúce a domáce nepárnokopytníky. – Kopitarji: govedo, prašiči, ovce, koze, divji in domači enokopitarji. – Sorkka– ja kavioeläimet: naudat, siat, lampaat, vuohet, luonnonvaraiset ja kotieläiminä pidettävät kavioeläimet. – Hovdjur: nötkreatur, svin, får, getter, vilda och tama hovdjur.E=Регистрирани еднокопитни животни, както е определено в Директива 90/426/ЕИО на Съвета – Registrovaní koňovití podle definice ve směrnici Rady 90/426/EHS. – Registrerede heste som defineret i Rådets direktiv 90/426/EØF. – Registrierte Equiden wie in der Richtlinie 90/426/EWG des Rates bestimmt – Nõukogu direktiivis 90/426/EMÜ märgitud registreeritud hobuslased. – Καταχωρημένα ιπποειδή όπως ορίζεται στην οδηγία 90/426/ΕΟΚ του Συμβουλίου – Registered equidae as defined in Council Directive 90/426/EEC. – Équidos registrados definidos en la Directiva 90/426/CEE del Consejo. – Équidés enregistrés au sens de la directive 90/426/CEE du Conseil. – Equidi registrati ai sensi della direttiva 90/426/CEE del Consiglio. – ReģistrētiEquidaesaskaņā ar Padomes Direktīvu 90/426/EEK – Registruoti arkliniai gyvūnai, kaip numatyta Tarybos direktyvoje 90/426/EEB. – A 90/426/EGK tanácsi irányelv szerint regisztrált lófélék. – Ekwidi rreġistrati kif iddefinit fid–Direttiva tal–Kunsill 90/426/KEE. – Geregistreerde paardachtigen als omschreven in Richtlijn 90/426/EEG van de Raad. – Zarejestrowane koniowate określone w dyrektywie Rady 90/426/EWG. – Equídeos registados conforme definido na Directiva 90/426/CEE do Conselho. – Ecvidee înregistrate conform Directivei 90/426/CEE a Consiliului – Registrované zvieratá koňovité, ako je definované v smernici Rady 90/426/EHS. – Registrirani kopitarji, kakor so opredeljeni v Direktivi Sveta 90/426/EGS. – Rekisteröidyt hevoseläimet kuten määritellään neuvoston direktiivissä 90/426/ETY. – Registrerade hästdjur enligt definitionen i rådets direktiv 90/426/EEG.O=Други животни (включително животни от зоологически градини) – Ostatní zvířata (včetně zvířat v zoologické zahradě). – Andre dyr (herunder dyr fra zoologiske haver). – Andere Tiere (einschließlich Zootiere) – Teised loomad (kaasa arvatud loomaaia loomad). – Λοιπά ζώα (συμπεριλαμβανομένων των ζώων των ζωολογικών κήπων) – Other animals (including zoo animals). – Otros animales (incluidos los de zoológico). – Autres animaux (y compris animaux de zoos). – Altri animali (compresi gli animali dei giardini zoologici). – Citi dzīvnieki (ieskaitot zoodārza dzīvniekus) – Kiti gyvūnai (įskaitant zoologijos sodų gyvūnus). – Egyéb állatok (beleértve az állatkerti állatokat). – Annimali oħra (inklużi annimali taż–żu). – Andere dieren (met inbegrip van dierentuindieren). – Inne zwierzęta (w tym do ogrodów zoologicznych). – Outros animais (incluindo animais de jardim zoológico). – Alte animale (inclusiv animale din grădini zoologice) – Ostatné zvieratá (vrátane zvierat v ZOO). – Druge živali (vključno z živalmi za živalski vrt). – Muut eläimet (myös eläintarhoissa olevat eläimet). – Andra djur (även djur från djurparker). U = Копитни: едър рогат добитък, прасета, овце, кози, диви и домашни еднокопитни – Kopytníci: skot, prasata, ovce, kozy, volně žijící a domácí lichokopytníci. – Hovdyr: Kvæg, svin, får, geder, og husdyr eller vildtlevende dyr af hesteracen. – Huftiere: Rinder, Schweine, Schafe, Ziegen, Wildpferde, Hauspferde – Kabjalised ja sõralised: veised, sead, lambad, kitsed, mets– ja koduhobused. – Οπληφόρα: βοοειδή, χοίροι, πρόβατα, αίγες, άγρια και κατοικίδια μόνοπλα – Ungulates: cattle, pigs, sheep, goats, wild and domestic solipeds – Ungulados: bovinos, porcinos, ovinos, caprinos, solípedos domésticos y salvajes. – Ongulés: les bovins, porcins, ovins, caprins et solipèdes domestiques ou sauvages. – Ungulati: bovini, suini, ovini, caprini e solipedi domestici o selvatici. – Nagaiņi: liellopi, cūkas, aitas, kazas, savvaļas un mājas nepārnadži – Kanopiniai: galvijai, kiaulės, avys, ožkos, laukiniai ir naminiai neporakanopiniai. – Patások: marha, sertés, juh, kecske, vad és házi páratlanujjú patások. – Ungulati: baqar, ħnieżer, nagħaġ, mogħoż, solipedi salvaġġi u domestiċi. – Hoefdieren: runderen, varkens, schapen, geiten, wilde en gedomesticeerde eenhoevigen – Zwierzęta kopytne: bydło, świnie, owce, kozy, dzikie i udomowione jednokopytne. – Ungulados: bovinos, suínos, ovinos, caprinos, solípedes domésticos ou selvagens. – Ungulate: bovine, porcine, ovine, caprine, solipede sălbatice și domestice – Kopytníky: dobytok, ošípané, ovce, kozy, voľne žijúce a domáce nepárnokopytníky. – Kopitarji: govedo, prašiči, ovce, koze, divji in domači enokopitarji. – Sorkka– ja kavioeläimet: naudat, siat, lampaat, vuohet, luonnonvaraiset ja kotieläiminä pidettävät kavioeläimet. – Hovdjur: nötkreatur, svin, får, getter, vilda och tama hovdjur. E = Регистрирани еднокопитни животни, както е определено в Директива 90/426/ЕИО на Съвета – Registrovaní koňovití podle definice ve směrnici Rady 90/426/EHS. – Registrerede heste som defineret i Rådets direktiv 90/426/EØF. – Registrierte Equiden wie in der Richtlinie 90/426/EWG des Rates bestimmt – Nõukogu direktiivis 90/426/EMÜ märgitud registreeritud hobuslased. – Καταχωρημένα ιπποειδή όπως ορίζεται στην οδηγία 90/426/ΕΟΚ του Συμβουλίου – Registered equidae as defined in Council Directive 90/426/EEC. – Équidos registrados definidos en la Directiva 90/426/CEE del Consejo. – Équidés enregistrés au sens de la directive 90/426/CEE du Conseil. – Equidi registrati ai sensi della direttiva 90/426/CEE del Consiglio. – ReģistrētiEquidaesaskaņā ar Padomes Direktīvu 90/426/EEK – Registruoti arkliniai gyvūnai, kaip numatyta Tarybos direktyvoje 90/426/EEB. – A 90/426/EGK tanácsi irányelv szerint regisztrált lófélék. – Ekwidi rreġistrati kif iddefinit fid–Direttiva tal–Kunsill 90/426/KEE. – Geregistreerde paardachtigen als omschreven in Richtlijn 90/426/EEG van de Raad. – Zarejestrowane koniowate określone w dyrektywie Rady 90/426/EWG. – Equídeos registados conforme definido na Directiva 90/426/CEE do Conselho. – Ecvidee înregistrate conform Directivei 90/426/CEE a Consiliului – Registrované zvieratá koňovité, ako je definované v smernici Rady 90/426/EHS. – Registrirani kopitarji, kakor so opredeljeni v Direktivi Sveta 90/426/EGS. – Rekisteröidyt hevoseläimet kuten määritellään neuvoston direktiivissä 90/426/ETY. – Registrerade hästdjur enligt definitionen i rådets direktiv 90/426/EEG. O = Други животни (включително животни от зоологически градини) – Ostatní zvířata (včetně zvířat v zoologické zahradě). – Andre dyr (herunder dyr fra zoologiske haver). – Andere Tiere (einschließlich Zootiere) – Teised loomad (kaasa arvatud loomaaia loomad). – Λοιπά ζώα (συμπεριλαμβανομένων των ζώων των ζωολογικών κήπων) – Other animals (including zoo animals). – Otros animales (incluidos los de zoológico). – Autres animaux (y compris animaux de zoos). – Altri animali (compresi gli animali dei giardini zoologici). – Citi dzīvnieki (ieskaitot zoodārza dzīvniekus) – Kiti gyvūnai (įskaitant zoologijos sodų gyvūnus). – Egyéb állatok (beleértve az állatkerti állatokat). – Annimali oħra (inklużi annimali taż–żu). – Andere dieren (met inbegrip van dierentuindieren). – Inne zwierzęta (w tym do ogrodów zoologicznych). – Outros animais (incluindo animais de jardim zoológico). – Alte animale (inclusiv animale din grădini zoologice) – Ostatné zvieratá (vrátane zvierat v ZOO). – Druge živali (vključno z živalmi za živalski vrt). – Muut eläimet (myös eläintarhoissa olevat eläimet). – Andra djur (även djur från djurparker).
U = Копитни: едър рогат добитък, прасета, овце, кози, диви и домашни еднокопитни – Kopytníci: skot, prasata, ovce, kozy, volně žijící a domácí lichokopytníci. – Hovdyr: Kvæg, svin, får, geder, og husdyr eller vildtlevende dyr af hesteracen. – Huftiere: Rinder, Schweine, Schafe, Ziegen, Wildpferde, Hauspferde – Kabjalised ja sõralised: veised, sead, lambad, kitsed, mets– ja koduhobused. – Οπληφόρα: βοοειδή, χοίροι, πρόβατα, αίγες, άγρια και κατοικίδια μόνοπλα – Ungulates: cattle, pigs, sheep, goats, wild and domestic solipeds – Ungulados: bovinos, porcinos, ovinos, caprinos, solípedos domésticos y salvajes. – Ongulés: les bovins, porcins, ovins, caprins et solipèdes domestiques ou sauvages. – Ungulati: bovini, suini, ovini, caprini e solipedi domestici o selvatici. – Nagaiņi: liellopi, cūkas, aitas, kazas, savvaļas un mājas nepārnadži – Kanopiniai: galvijai, kiaulės, avys, ožkos, laukiniai ir naminiai neporakanopiniai. – Patások: marha, sertés, juh, kecske, vad és házi páratlanujjú patások. – Ungulati: baqar, ħnieżer, nagħaġ, mogħoż, solipedi salvaġġi u domestiċi. – Hoefdieren: runderen, varkens, schapen, geiten, wilde en gedomesticeerde eenhoevigen – Zwierzęta kopytne: bydło, świnie, owce, kozy, dzikie i udomowione jednokopytne. – Ungulados: bovinos, suínos, ovinos, caprinos, solípedes domésticos ou selvagens. – Ungulate: bovine, porcine, ovine, caprine, solipede sălbatice și domestice – Kopytníky: dobytok, ošípané, ovce, kozy, voľne žijúce a domáce nepárnokopytníky. – Kopitarji: govedo, prašiči, ovce, koze, divji in domači enokopitarji. – Sorkka– ja kavioeläimet: naudat, siat, lampaat, vuohet, luonnonvaraiset ja kotieläiminä pidettävät kavioeläimet. – Hovdjur: nötkreatur, svin, får, getter, vilda och tama hovdjur.
E = Регистрирани еднокопитни животни, както е определено в Директива 90/426/ЕИО на Съвета – Registrovaní koňovití podle definice ve směrnici Rady 90/426/EHS. – Registrerede heste som defineret i Rådets direktiv 90/426/EØF. – Registrierte Equiden wie in der Richtlinie 90/426/EWG des Rates bestimmt – Nõukogu direktiivis 90/426/EMÜ märgitud registreeritud hobuslased. – Καταχωρημένα ιπποειδή όπως ορίζεται στην οδηγία 90/426/ΕΟΚ του Συμβουλίου – Registered equidae as defined in Council Directive 90/426/EEC. – Équidos registrados definidos en la Directiva 90/426/CEE del Consejo. – Équidés enregistrés au sens de la directive 90/426/CEE du Conseil. – Equidi registrati ai sensi della direttiva 90/426/CEE del Consiglio. – ReģistrētiEquidaesaskaņā ar Padomes Direktīvu 90/426/EEK – Registruoti arkliniai gyvūnai, kaip numatyta Tarybos direktyvoje 90/426/EEB. – A 90/426/EGK tanácsi irányelv szerint regisztrált lófélék. – Ekwidi rreġistrati kif iddefinit fid–Direttiva tal–Kunsill 90/426/KEE. – Geregistreerde paardachtigen als omschreven in Richtlijn 90/426/EEG van de Raad. – Zarejestrowane koniowate określone w dyrektywie Rady 90/426/EWG. – Equídeos registados conforme definido na Directiva 90/426/CEE do Conselho. – Ecvidee înregistrate conform Directivei 90/426/CEE a Consiliului – Registrované zvieratá koňovité, ako je definované v smernici Rady 90/426/EHS. – Registrirani kopitarji, kakor so opredeljeni v Direktivi Sveta 90/426/EGS. – Rekisteröidyt hevoseläimet kuten määritellään neuvoston direktiivissä 90/426/ETY. – Registrerade hästdjur enligt definitionen i rådets direktiv 90/426/EEG.
O = Други животни (включително животни от зоологически градини) – Ostatní zvířata (včetně zvířat v zoologické zahradě). – Andre dyr (herunder dyr fra zoologiske haver). – Andere Tiere (einschließlich Zootiere) – Teised loomad (kaasa arvatud loomaaia loomad). – Λοιπά ζώα (συμπεριλαμβανομένων των ζώων των ζωολογικών κήπων) – Other animals (including zoo animals). – Otros animales (incluidos los de zoológico). – Autres animaux (y compris animaux de zoos). – Altri animali (compresi gli animali dei giardini zoologici). – Citi dzīvnieki (ieskaitot zoodārza dzīvniekus) – Kiti gyvūnai (įskaitant zoologijos sodų gyvūnus). – Egyéb állatok (beleértve az állatkerti állatokat). – Annimali oħra (inklużi annimali taż–żu). – Andere dieren (met inbegrip van dierentuindieren). – Inne zwierzęta (w tym do ogrodów zoologicznych). – Outros animais (incluindo animais de jardim zoológico). – Alte animale (inclusiv animale din grădini zoologice) – Ostatné zvieratá (vrátane zvierat v ZOO). – Druge živali (vključno z živalmi za živalski vrt). – Muut eläimet (myös eläintarhoissa olevat eläimet). – Andra djur (även djur från djurparker).
5–6 = Особени забележки – Zvláštní poznámky – Særlige betingelser – Spezielle Bemerkungen – Erimärkused – Ειδικές παρατηρήσεις – Special remarks – Menciones especiales – Mentions spéciales – Note particolari – Īpašas atzīmes – Specialios pastabos – Különleges észrevételek – Rimarki speċjali – Bijzondere opmerkingen – Szczególne uwagi – Menções especiais – Observații speciale – Osobitné poznámky – Posebne opombe – Erityismainintoja – Anmärkningar(*)=Спряно въз основа на член 6 от Директива 97/78/ЕО до ново известие, както е посочено в колони 1, 4, 5 и 6 – Pozdrženo na základě článku 6 směrnice 97/78/ES až do dalšího oznámení, jak je uvedeno ve sloupcích 1, 4, 5 a 6. – Ophævet indtil videre iht. artikel 6 i direktiv 97/78/EF som angivet i kolonne 1, 4, 5 og 6. – Bis auf Weiteres nach Artikel 6 der Richtlinie 97/78/EG ausgesetzt, wie in den Spalten 1, 4, 5 und 6 vermerkt. – Peatatud direktiivi 97/78/EÜ artikli 6 alusel edasise teavitamiseni, nagu märgitud veergudes 1, 4, 5 ja 6. – Έχει ανασταλεί σύμφωνα με το άρθρο 6 της οδηγίας 97/78/ΕΚ μέχρι νεωτέρας, όπως σημειώνεται στις στήλες 1, 4, 5 και 6. – Suspended on the basis of Article 6 of Directive 97/78/EC until further notice, as noted in columns 1, 4, 5 and 6. – Autorización suspendida hasta nuevo aviso en virtud del artículo 6 de la Directiva 97/78/CE (columnas 1, 4, 5 y 6). – Suspendu jusqu'à nouvel ordre sur la base de l'article 6 de la directive 97/78/CE, comme indiqué dans les colonnes 1, 4, 5 et 6. – Sospeso a norma dell'articolo 6 della direttiva 97/78/CE fino a ulteriore comunicazione, secondo quanto indicato nelle colonne 1, 4, 5 e 6. – Apturēts, pamatojoties uz Direktīvas 97/78/EK 6. pantu līdz tālākiem ziņojumiem, kā minēts slejās 1, 4, 5 un 6. – Sustabdyta remiantis Direktyvos 97/78/EB 6 straipsniu iki tolesnio pranešimo, kaip nurodyta 1, 4, 5 ir 6 skiltyse. – További értesítésig a 97/78/EK irányelv 6. cikke alapján felfüggesztve, ami az 1., 4., 5. és 6. oszlopokban jelzésre került. – Sospiża abbażi ta' l–Artikolu 6 tad–Direttiva 97/78/KE sakemm jinħareġ avviż ieħor, kif imsemmi fil-kolonni 1, 4, 5 u 6. – Erkenning voorlopig opgeschort op grond van artikel 6 van Richtlijn 97/78/EG, zoals aangegeven in de kolommen 1,4,5 en 6. – Zawieszona do odwołania na podstawie art. 6 dyrektywy 97/78/WE, zgodnie z treścią kolumn 1, 4, 5 i 6. – Suspensas, com base no artigo 6.oda Directiva 97/78/CE, até que haja novas disposições, tal como referido nas colunas 1, 4, 5 e 6. – Suspendat în temeiul articolului 6 din Directiva 97/78/CE până la o comunicare ulterioară, conform indicațiilor din coloanele 1, 4, 5 și 6. – Pozastavené na základe článku 6 smernice 97/78/ES do ďalšieho oznámenia, ako je uvedené v stĺpcoch 1, 4, 5 a 6. – Odloženo na podlagi člena 6 Direktive 97/78/ES, do nadaljnjega, kakor je navedeno v stolpcih 1, 4, 5 in 6. – Ei sovelleta direktiivin 97/78/EY 6 artiklan perusteella kunnes toisin ilmoitetaan, siten kuin 1, 4, 5 ja 6 sarakkeessa esitetään. – Upphävd tills vidare på grundval av artikel 6 i direktiv 97/78/EG, vilket anges i kolumnerna 1, 4, 5 och 6.(1)=Проверка според изискванията на Решение 93/352/ЕИО на Комисията, взето в изпълнение на член 19, параграф 3 от Директива 97/78/ЕО на Съвета – Kontrola v souladu s požadavky rozhodnutí Komise 93/352/EHS s výkonem čl. 19 odst. 3 směrnice Rady 97/78/ES. – Kontrol efter Kommissionens beslutning 93/352/EØF vedtaget i henhold til artikel 19, stk. 3, i Rådets direktiv 97/78/EF. – Kontrolle erfolgt in Übereinstimmung mit den Anforderungen der Entscheidung 93/352/EG der Kommission, die in Ausführung des Artikels 19 Absatz 3 der Richtlinie 97/78/EG des Rates angenommen wurde. – Kontrollida kooskõlas komisjoni otsusega 93/352/EMÜ nõukogu direktiivi 97/78/EÜ artikli 19 lõike 3 täideviimisel. – Ελέγχεται σύμφωνα με τις απαιτήσεις της απόφασης 93/352/ΕΟΚ της Επιτροπής που έχει ληφθεί κατ’ εφαρμογή του άρθρου 19 παράγραφος 3 της οδηγίας 97/78/ΕΚ του Συμβουλίου – Checking in line with the requirements of Commission Decision 93/352/EEC taken in execution of Article 19(3) of Council Directive 97/78/EC. – De acuerdo con los requisitos de la Decisión 93/352/CEE de la Comisión, adoptada en aplicación del artículo 19, apartado 3, de la Directiva 97/78/CE del Consejo. – Contrôles dans les conditions de la décision 93/352/CEE de la Commision prise en application de l'article 19, paragraphe 3, de la directive 97/78/CE du Conseil. – Controllo secondo le disposizioni della decisione 93/352/CEE della Commissione in applicazione dell'articolo 19, paragrafo 3, della direttiva 97/78/CE del Consiglio. – Pārbaude saskaņā ar Komisijas Lēmuma 93/352/EEK prasībām, ieviešot Padomes Direktīvas 97/78/EK 19. panta 3. punktu. – Patikrinimas pagal Komisijos sprendimo 93/352/EEB reikalavimus, vykdant Tarybos direktyvos 97/78/EB 19 straipsnio 3 punktą. – A 93/352/EGK bizottsági határozat követelményeivel összhangban ellenőrizve, a 97/78/EK tanácsi irányelv 19. cikkének (3) bekezdése szerint végrehajtva. – Iċċekkjar skond il-ħtiġijiet tad-Deċiżjoni tal-Kummissjoni 93/352/KEE meħuda biex jitwettaq l-Artikolu 19(3) tad-Direttiva tal-Kunsill 97/78/KE. – Controle overeenkomstig Beschikking 93/352/EEG van de Commissie, vastgesteld ter uitvoering van artikel 19, lid 3, van Richtlijn 97/78/EG. – Kontrola zgodnie z wymogami decyzji Komisji 93/352/EWG, która wykonuje postanowienia art. 19 ust. 3 dyrektywy Rady 97/78/WE. – Controlos nas condições da Decisão 93/352/CEE da Comissão, em aplicação do n.o3 do artigo 19.oda Directiva 97/78/CE do Conselho. – Controale desfășurate conform dispozițiilor Deciziei 93/352/CEE a Comisiei, adoptată în vederea punerii în aplicare a articolului 19 alineatul (3) din Directiva 97/78/CE a Consiliului. – Kontrola v súlade s požiadavkami rozhodnutia Komisie 93/352/EHS prijatými pri vykonávaní článku 19 ods. 3 smernice Rady 97/78/ES. – Preverjanje v skladu z zahtevami Odločbe Komisije 93/352/EGS, z namenom izvrševanja člena 19(3) Direktive Sveta 97/78/ES. – Tarkastus suoritetaan komission päätöksen 93/352/ETY, jolla pannaan täytäntöön neuvoston direktiivin 97/78/EY 19 artiklan 3 kohta, vaatimusten mukaisesti. – Kontroll i enlighet med kraven i kommissionens beslut 93/352/EEG, som antagits för tillämpning av artikel 19.3 i rådets direktiv 97/78/EG.(2)=Само опаковани продукти – Pouze balené výrobky – Kun emballerede produkter – Nur umhüllte Erzeugnisse – Ainult pakitud tooted – Συσκευασμένα προϊόντα μόνο – Packed products only – Únicamente productos embalados – Produits emballés uniquement – Prodotti imballati unicamente – Tikai fasēti produkti – Tiktai supakuoti produktai – Csak csomagolt áruk – Prodotti ppakkjati biss – Uitsluitend verpakte producten – Tylko produkty pakowane – Apenas produtos embalados – Numai produse ambalate – Len balené produkty – Samo pakirani proizvodi – Ainoastaan pakatut tuotteet – Endast förpackade produkter(3)=Само рибни продукти – Pouze rybářské výrobky – Kun fiskeprodukter – Ausschließlich Fischereierzeugnisse – Ainult pakitud kalatooted – Αλιεύματα μόνο – Fishery products only – Únicamente productos pesqueros – Produits de la pêche uniquement – Prodotti della pesca unicamente – Tikai zivju produkti – Tiktai žuvininkystės produktai – Csak halászati termékek – Prodotti tas-sajd biss – Uitsluitend visserijproducten – Tylko produkty rybołówstwa – Apenas produtos da pesca – Numai produse din domeniul pescuitului – Len produkty rybolovu – Samo ribiški proizvodi – Ainoastaan kalastustuotteet – Endast fiskeriprodukter(4)=Само животински протеини – Pouze živočišné bílkoviny – Kun animalske proteiner – Nur tierisches Eiweiß – Ainult loomsed valgud – Ζωικές πρωτεΐνες μόνο – Animal proteins only – Únicamente proteínas animales – Uniquement protéines animales – Unicamente proteine animali – Tikai dzīvnieku proteīns – Tiktai gyvūniniai baltymai – Csak állati fehérjék – Proteini tal-annimali biss – Uitsluitend dierlijke eiwitten – Tylko białko zwierzęce – Apenas proteínas animais – Numai proteine animale – Len živočíšne bielkoviny – Samo živalske beljakovine – Ainoastaan eläinproteiinit – Endast djurprotein(5)=Само кожи с вълна и кожи – Pouze surové kůže s vlnou – Kun uld, skind og huder – Nur Wolle, Häute und Felle – Ainult villad, karusnahad ja loomanahad – Έριο και δέρματα μόνο – Wool hides and skins only – Únicamente lana, cueros y pieles – Laine et peaux uniquement – Lana e pelli unicamente – Tikai dzīvnieku vilna un zvērādas – Tiktai vilna, kailiai ir odos – Csak irhák és bőrök – Ġlud tas-suf biss – Uitsluitend wol, huiden en vellen – Tylko wełna, skóry i skórki – Apenas lã e peles – Numai lână și piei – Len vlnené prikrýky a kože – Samo kožuh in koža – Ainoastaan villa, vuodat ja nahat – Endast ull, hudar och skinn(6)=Само течни мазнини, масла и рибни масла – Pouze tekuté tuky, oleje a rybí tuky – Nur flüssige Fette, Öle und Fischöle – Kun flydende fedtstoffer, olier og fiskeolier – Ainult vedelad rasvad, õlid ja kalaõlid – Μόνον υγρά λίπη, έλαια και ιχθυέλαια – Only liquid fats, oils, and fish oils – Solo grasas líquidas, aceites y aceites de pescado – Graisses, huiles et huiles de poisson liquides uniquement – Esclusivamente grassi liquidi, oli e oli di pesce – Tikai šķidrie tauki, eļļa un zivju eļļa – Tiktai skysti riebalai, aliejus ir žuvų taukai – Csak folyékony zsírok, olajok és halolajok – Xaħmijiet likwidi, żjut, u żjut tal-ħut biss – Uitsluitend vloeibare vetten, oliën en visolie – Tylko płynne tłuszcze, oleje i oleje rybne – Apenas gorduras líquidas, óleos e óleos de peixe – Numai grăsimi, uleiuri și uleiuri de pește lichide – Len tekuté tuky, oleje a rybie oleje – Samo tekoče maščobe, olja in ribja olja – Ainoastaan nestemäiset rasvat, öljyt ja kalaöljyt – Endast flytande fetter, oljor och fiskoljor(7)=Исландски понита (само от април до октомври) – Islandští poníci (pouze od dubna do října) – Islandske ponyer (kun fra april til oktober) – Islandponys (nur von April bis Oktober) – Islandi ponid (ainult aprillist oktoobrini) – Μικρόσωμα άλογα (πόνυς) (από τον Απρίλιο έως τον Οκτώβριο μόνο) – Icelandic ponies (from April to October only) – Poneys de Islandia (únicamente desde abril hasta octubre) – Poneys d’Islande (d'avril à octobre uniquement) – Poneys islandesi (solo da aprile a ottobre) – Islandes poniji (tikai no aprīļa līdz oktobrim) – Islandijos poniai (tiktai nuo balandžio iki spalio mėn.) – Izlandi pónik (csak áprilistól októberig) – Ponijiet Islandiżi (minn April sa Ottubru biss) – IJslandse pony's (enkel van april tot oktober) – Kuce islandzkie (tylko od kwietnia do października) – Poneys da Islândia (apenas de Abril a Outubro) – Ponei islandezi (numai între lunile aprilie și octombrie) – Islandské poníky (len od apríla do októbra) – Islandski poniji (samo od aprila do oktobra) – Islanninponit (ainoastaan huhtikuusta lokakuuhun) – Islandshästar (endast från april till oktober)(8)=Само еднокопитни – Pouze koňovití – Kun enhovede dyr – Nur Einhufer – Ainult hobuslased – Μόνο ιπποειδή – Equidaes only – Equinos únicamente – Équidés uniquement – Unicamente equidi – TikaiEquidae– Tiktai arkliniai gyvūnai – Csak lófélék – Ekwidi biss – Uitsluitend paardachtigen – Tylko koniowate – Apenas equídeos – Numai ecvidee – Len zvieratá koňovité – Samoequidae– Ainoastaan hevoset – Endast hästdjur(9)=Само тропически риби – Pouze tropické ryby – Kun tropiske fisk – Nur tropische Fische – Ainult troopilised kalad – Τροπικά ψάρια μόνο – Tropical fish only – Únicamente peces tropicales – Poissons tropicaux uniquement – Unicamente pesci tropicali – Tikai tropu zivis – Tiktai tropinės žuvys – Csak trópusi halak – Ħut tropikali biss – Uitsluitend tropische vissen – Tylko ryby tropikalne – Apenas peixes tropicais – Numai pești tropicali – Len tropické ryby – Samo tropske ribe – Ainoastaan trooppiset kalat – Endast tropiska fiskar(10)=Само котки, кучета, гризачи, зайцеподобни, живи риби и влечуги – Pouze kočky, psi, hlodavci, zajícovci, živé ryby a plazi – Kun katte, hunde, gnavere, harer, levende fisk og krybdyr – Nur Katzen, Hunde, Nagetiere, Hasentiere, lebende Fische und Reptilien – Ainult kassid, koerad, närilised, jäneselised, eluskalad, roomajad ja muud linnud, välja arvatud jaanalinnulased. – Μόνο γάτες, σκύλοι, τρωκτικά, λαγόμορφα, ζωντανά ψάρια, ερπετά και πτηνά, εκτός από τα στρουθιοειδή – Only cats, dogs, rodents, lagomorphs, live fish, and reptiles – Únicamente gatos, perros, roedores, lagomorfos, peces vivos y reptiles. – Uniquement chats, chiens, rongeurs, lagomorphes, poissons vivants et reptiles. – Unicamente cani, gatti, roditori, lagomorfi, pesci vivi e rettili. – Tikai kaķi, suņi, grauzēji, lagomorphs, dzīvas zivis, un reptiļi – Tiktai katės, šunys, graužikai, kiškiniai, gyvos žuvys, ropliai – Csak macskák, kutyák, rágcsálók, nyúlfélék, élő halak, hüllők. – Qtates, klieb, rodenti, lagomorfi, ħut ħaj, u rettili. – Uitsluitend katten, honden, knaagdieren, haasachtigen, levende vis, en reptielen. – Tylko koty, psy, gryzonie, zającokształtne, żywe ryby i gady. – Apenas gatos, cães, roedores, lagomorfos, peixes vivos, e répteis. – Numai pisici, câini, rozătoare, lagomorfe, pești vii și reptile – Len mačky, psy, hlodavce, zajacovité zvieratá, živé ryby a plazy. – Samo mačke, psi, glodalci, lagomorfi, žive ribe, plazilci in ptiči. – Ainoastaan kissat, koirat, jyrsijät, jäniseläimet, elävät kalat ja matelijat. – Endast katter, hundar, gnagare, hardjur, levande fiskar och reptiler.(11)=Само насипна храна за животни – Pouze krmiva ve velkém – Kun foderstoffer i løs afladning – Nur Futtermittel als Schüttgut – Ainult pakendamata loomatoit – Ζωοτροφές χύμα μόνο – Only feedstuffs in bulk – Únicamente alimentos a granel para animales – Aliments pour animaux en vrac uniquement – Alimenti per animali in massa unicamente – Tikai beramā lopbarība – Tiktai neįpakuoti pašarai – Csak ömlesztett takarmányok – Oġġetti tal-għalf fi kwantitajiet kbar biss – Uitsluitend onverpakte diervoeders – Tylko pasze luzem – Apenas alimentos para animais a granel – Numai furaje la vrac – Len voľne ložené krmivá – Samo krma v razsutem stanju – Ainoastaan pakkaamaton rehu – Endast foder i lösvikt(12)=За (U) в случай на еднокопитни, само тези, предназначени за зоологически градини; и за (O), само пилета на един ден, риби, кучета, котки, насекоми или други животни, предназначени за зоологически градини – Pro (U), v případě lichokopytníků, pouze ti odeslaní do zoologické zahrady; a pro (O) pouze jednodenní kuřata, ryby, psi, kočky, hmyz nebo jiná zvířata odeslaná do zoologické zahrady. – Ved (U), for så vidt angår dyr af hestefamilien, kun dyr sendt til en zoologisk have; og ved (O) kun daggamle kyllinger, fisk, hunde, katte, insekter eller andre dyr sendt til en zoologisk have. – Für (U) im Fall von Einhufern, nur an einen Zoo versandte Tiere; und für (O) nur Eintagsküken, Fische, Hunde, Katzen, Insekten oder andere für einen Zoo bestimmte Tiere – Ainult (U) loomaaeda mõeldud hobuseliste puhul; ja ainult (O) ühepäevaste tibude, kalade, koerte, kasside, putukate ja teiste loomaaeda mõeldud loomade puhul. – Για την κατηγορία (U) στην περίπτωση των μόνοπλων, μόνο αυτά προς μεταφορά σε ζωολογικό κήπο, και για την κατηγορία (O), μόνο νεοσσοί μιας ημέρας, ψάρια, σκύλοι, γάτες, έντομα, ή άλλα ζώα προς μεταφορά σε ζωολογικό κήπο – For (U) in the case of solipeds, only those consigned to a zoo; and for (O), only day-old chicks, fish, dogs, cats, insects, or other animals consigned to a zoo. – En lo que se refiere a (U) en el caso de solípedos, solo los destinados a un zoológico; en cuanto a (O), solo polluelos de un día, peces, perros, gatos, insectos u otros animales destinados a un zoológico. – Pour «U», dans le cas des solipèdes, uniquement ceux expédiés dans un zoo; et pour «O», uniquement les poussins d’un jour, poissons, chiens, chats, insectes ou autres animaux expédiés dans un zoo. – Per (U) nel caso di solipedi, soltanto quelli destinati a uno zoo, e per (O) soltanto pulcini di un giorno, pesci, cani, gatti, insetti o altri animali destinati a uno zoo. – (U) tikai tie nepārnadži, kas ir nodoti zoodārzam; (O) tikai vienu dienu veci cāļi, zivis, suņi, kaķi, kukaiņi un citi dzīvnieki, kas ir nodoti zoodārzam – (U) neporakanopinių atveju, tiktai jei vežami į zoologijos sodą, ir (O) – tiktai vienadieniai viščiukai, žuvys, šunys, katės, vabzdžiai arba kiti į zoologijos sodą vežami gyvūnai. – Az (U) esetében páratlanujjú patások esetében csak az állatkertbe szállított egyedek; az (O) esetében csak naposcsibék, halak, kutyák, macskák, rovarok vagy egyéb állatkertbe szállított állatok. – Għal (U) fil-każ ta' solipedi, dawk biss ikkonsenjati lil żu; u għal (O ), flieles ta' ġurnata żmien, ħut, klieb, qtates, insetti, jew annimali oħra kkonsenjati lil żu, biss. – Voor (U) in het geval van eenhoevigen, uitsluitend naar een direntuin verzonden dieren; en voor (O) uitsluitend eendagskuikens, vissen, honden, katten, insecten of andere naar een dierentuin verzonden dieren. – Dla (U) w przypadku jednokopytnych tylko przeznaczone do zoo; a dla (O) tylko jednodniowe pisklęta, ryby, psy, koty, owady lub inne zwierzęta przeznaczone do zoo. – Relativamente a (U), no caso dos solípedes, só os de jardim zoológico; relativamente a (O), só pintos do dia, peixes, cães, gatos, insectos, ou outros animais de jardim zoológico. – Pentru (U) în cazul solipedelor, numai cele încredințate unei grădini zoologice; și pentru (O), doar pui de o zi, pești, câini, pisici, insecte sau alte animale încredințate unei grădini zoologice. – Pre (U), v prípade nepárnokopytníkov len tie, ktoré sú posielané do ZOO; a pre (O) len jednodňové kurčatá, ryby, psy, mačky, hmyz, alebo iné zvieratá posielané do ZOO. – Za (U) v primeru enokopitarjev, samo tisti, namenjeni v živalski vrt; in za (O ), samo dan stari piščanci, ribe, psi, mačke, žuželke ali druge živali, namenjene v živalski vrt. – Sorkka- ja kavioeläimistä (U) ainoastaan eläintarhaan tarkoitetut kavioeläimet; muista eläimistä (O) ainoastaan eläintarhaan tarkoitetut untuvikot, kalat, koirat, kissat, hyönteiset tai muut eläimet. – För (U) när det gäller vilda och tama hovdjur, endast sådana som finns i djurparker; och för (O), endast daggamla kycklingar, fiskar, hundar, katter, insekter, eller andra djur i djurparker.(13)=Предназначено за транзитното преминаване през Европейската общност на пратки с някои продукти от животински произход за консумация от човека, идващи за или от Русия, по реда на процедурите на съответното общностно законодателство – Určeno k přepravě přes Evropské společenství pro zásilky s určitými výrobky živočišného původu pro lidskou spotřebu, které směřují do nebo pocházejí z Ruska podle zvláštních postupů tušených v příslušném právu Společenství. – Udpeget EF-transitsted for sendinger af visse animalske produkter til konsum, som transporteres til eller fra Rusland i henhold til de særlige procedurer, der er fastsat i de relevante EF-bestemmelser. – Für den Versand von zum menschlichen Verzehr bestimmten Erzeugnissen tierischen Ursprungs aus oder nach Russland durch das Zollgebiet der Europäischen Gemeinschaft gemäß den in den einschlägigen Rechtsvorschriften der Gemeinschaft vorgesehenen Verfahren – Määratud transiidiks Euroopa Ühenduse kaudu teatud inimtarbimiseks mõeldud loomset päritolu toodete partiidele, mis lähevad Venemaale või tulevad Venemaalt ning kuuluvad ühenduse seaduste vastavate protseduuride alla. – Προς διαμετακόμιση ορισμένων προϊόντων ζωϊκής προέλευσης που προορίζονται για κατανάλωση από τον άνθρωπο μέσω της Ευρωπαϊκής Κοινότητας, προερχόμενων από και κατευθυνόμενων προς τη Ρωσία, σύμφωνα με ειδικές διαδικασίες που προβλέπονται στη σχετική κοινοτική νομοθεσία – Designated for transit across the European Community for consignments of certain products of animal origin for human consumption, coming to or from Russia under the specific procedures foreseen in relevant Community legislation. – Designado para el tránsito a través de la Comunidad Europea de partidas de determinados productos de origen animal destinados al consumo humano, que tienen Rusia como origen o destino, con arreglo a los procedimientos específicos previstos en la legislación comunitaria pertinente. – Désigné pour le transit, dans la Communauté européenne, d’envois de certains produits d’origine animale destinés à la consommation humaine, en provenance ou à destination de la Russie selon les procédures particulières prévues par la législation communautaire applicable. – Designato per il transito nella Comunità europea di partite di taluni prodotti di origine animale destinati al consumo umano, provenienti dalla o diretti in Russia, secondo le procedure specifiche previste nella pertinente legislazione comunitaria. – Norīkojums sūtījumu tranzītam caur Eiropas Kopienu noteiktu dzīvnieku izcelsmes produktu, kas tiek sūtīti uz Krieviju vai no tās, patēriņam saskaņā ar noteiktu, attiecīgā Kopienas likumdošanā paredzētu kārtību – Skirta tam tikrų gyvulinės kilmės produktų, skirtų žmonių maistui, siuntų tranzitui per Europos bendriją, vežamų į arba iš Rusijos vadovaujantis specialia atitinkamuose Bendrijos teisės aktuose numatyta tvarka. – Az Európai Közösségen keresztül történő tranzitszállításra kijelölve bizonyos emberi fogyasztásra szánt állati eredetű termékek szállítmányai számára, amelyek Oroszországból érkeznek a vonatkozó közösségi jogszabályokban előre elrendelt különleges eljárások szerint. – Allokat għat-traġitt tul il-Komunità Ewropea għal kunsinji ta' ċerti prodotti għall-konsum tal-bniedem li joriġinaw mill-annimali, provenjenti minn jew diretti lejn ir-Russja taħt il-proċeduri speċifiċi previsti fil-leġislazzjoni Komunitarja rilevanti. – Aangewezen voor doorvoer door de Europese Gemeenschap van partijen van bepaalde producten van dierlijke oorsprong die bestemd zijn voor menselijke consumptie, bestemd voor of afkomstig van Rusland, overeenkomstig de specifieke procedures van de relevante communautaire wetgeving. – Przeznaczone do przewozu przez Wspólnotę Europejską przesyłek pewnych produktów pochodzenia zwierzęcego przeznaczonych do spożycia przez ludzi, przywożonych do lub pochodzących z Rosji, na podstawie szczególnych procedur przewidzianych w odpowiednich przepisach Wspólnoty. – Designado para o trânsito, na Comunidade Europeia, de remessas de certos produtos de origem animal destinados ao consumo humano, com destino à Russia ou dela provenientes, ao abrigo dos procedimentos específicos previstos pela legislação comunitária pertinente. – Desemnat pentru tranzitul în cadrul Comunității Europene privind transportul anumitor produse de origine animală destinate consumului uman, înspre sau dinspre Rusia, conform unor proceduri specifice prevăzute de legislația comunitară relevantă. – Určené na tranzit cez Európske spoločenstvo pre zásielky určitých produktov živočíšneho pôvodu na ľudskú spotrebu pochádzajúce z Ruska podľa osobitných postupov plánovaných v príslušnej legislatíve Spoločenstva. – Določeno za tranzit preko Evropske skupnosti za pošiljke nekaterih proizvodov živalskega izvora za prehrano ljudi, ki prihajajo iz Rusije po posebnih postopkih, predvidenih v ustrezni zakonodaji Skupnosti. – Asetettu passitukseen Euroopan yhteisön kautta, kun on kyse tiettyjen ihmisravinnoksi tarkoitettujen eläinperäisten tuotteiden lähetyksistä, jotka tulevat Venäjälle tai lähtevät sieltä yhteisön lainsäädännön mukaisia erityismenettelyjä noudattaen. – För transit genom Europeiska gemenskapen av sändningar av vissa produkter av animaliskt ursprung avsedda att användas som livsmedel, som transporteras till eller från Ryssland enligt de särskilda förfaranden som fastställts i relevant gemenskapslagstiftning.(14)=Разрешени са ограничен брой видове, така както е определено от компетентния национален орган – Povoluje se omezený počet druhů podle definice příslušných vnitrostátních orgánů. – Et begrænset antal arter som fastsat af den kompetente nationale myndighed. – Es ist nur eine begrenzte, von der zuständigen nationalen Behörde festgelegte Anzahl Arten zugelassen – Lubatud on ainult piiratud arv liike, mille on kindlaks määranud pädev siseriiklik asutus. – Επιτρέπεται περιορισμένος μόνο αριθμός ειδών, τα οποία καθορίζονται από την αρμόδια εθνική αρχή – A limited number of species are permitted, as defined by the competent national authority. – Se permite un número limitado de especies, tal como lo establezca la autoridad nacional competente. – Suivant la définition de l'autorité nationale compétente, un nombre limité d'espèces sont autorisées. – Sono ammesse solo alcune specie quali definite dall'autorità nazionale competente. – Atļauts ierobežots sugu skaits, kā noteikusi attiecīgās valsts kompetentā iestāde – Leidžiamas ribotas skaičius rūšių, kaip nustatyta kompetentingos nacionalinės institucijos. – Korlátozott számú faj engedélyezett az illetékes nemzeti hatóság meghatározása szerint. – Numru limitat ta' speċi huwa permess, kif definit mill-awtorità nazzjonali kompetenti. – Een beperkt aantal soorten is toegelaten, als omschreven door de bevoegde nationale autoriteit. – Dopuszcza się ograniczoną liczbę gatunków, jak określiły właściwe władze krajowe. – É permitido um número limitado de espécies, a definir pela autoridade nacional competente. – Este permis un număr limitat de specii, stabilit de autoritatea națională competentă. – Je povolený obmedzený počet druhov, ako určil príslušný národný orgán. – Dovoljeno je omejeno število vrst, kakor je določil pristojni nacionalni organ. – Toimivaltaisen kansallisen viranomaisen määrittelemä rajoitettu määrä lajeja sallitaan. – Ett begränsat antal arter tillåts, enligt vad som fastställts av den behöriga nationella myndigheten.(15)=Това одобрение важи единствено до 31 юли 2011 г. – Toto schválení platí pouze do 31. července 2011. – Denne godkendelse gælder kun indtil den 31. juli 2011. – Diese Genehmigung gilt nur bis zum 31.7.2011. – See heakskiit kehtib ainult 31. juulini 2011. – Η έγκριση αυτή ισχύει μόνο μέχρι τις 31.7.2011. – This approval is valid only until 31.7.2011. – Esta autorización únicamente es válida hasta el 31.7.2011. – Cette autorisation n'est valable que jusqu'au 31 juillet 2011. – La presente autorizzazione è valida soltanto fino al 31.7.2011. – Šis apstiprinājums ir spēkā tikai līdz 2011. gada 31. jūlijam – Šis patvirtinimas galioja tik iki 2011 m. liepos 31 d. – A jóváhagyás 2011. július 31-ig érvényes. – Din l-approvazzjoni hija valida biss sal-31/07/2011. – Deze goedkeuring is slechts geldig tot en met 31 juli 2011. – Niniejsze zatwierdzenie jest ważne do dnia 31 lipca 2011 r. – Esta aprovação só é válida até 31 de Julho de 2011. – Această aprobare este valabilă numai până la 31 iulie 2011. – Ta odobritev velja samo do 31. julija 2011. – Toto schválenie je platné len do 31. júla 2011. – Tämä hyväksyntä on voimassa ainoastaan 31.7.2011 saakka. – Detta godkännande är giltigt bara till den 31 juli 2011. (*) = Спряно въз основа на член 6 от Директива 97/78/ЕО до ново известие, както е посочено в колони 1, 4, 5 и 6 – Pozdrženo na základě článku 6 směrnice 97/78/ES až do dalšího oznámení, jak je uvedeno ve sloupcích 1, 4, 5 a 6. – Ophævet indtil videre iht. artikel 6 i direktiv 97/78/EF som angivet i kolonne 1, 4, 5 og 6. – Bis auf Weiteres nach Artikel 6 der Richtlinie 97/78/EG ausgesetzt, wie in den Spalten 1, 4, 5 und 6 vermerkt. – Peatatud direktiivi 97/78/EÜ artikli 6 alusel edasise teavitamiseni, nagu märgitud veergudes 1, 4, 5 ja 6. – Έχει ανασταλεί σύμφωνα με το άρθρο 6 της οδηγίας 97/78/ΕΚ μέχρι νεωτέρας, όπως σημειώνεται στις στήλες 1, 4, 5 και 6. – Suspended on the basis of Article 6 of Directive 97/78/EC until further notice, as noted in columns 1, 4, 5 and 6. – Autorización suspendida hasta nuevo aviso en virtud del artículo 6 de la Directiva 97/78/CE (columnas 1, 4, 5 y 6). – Suspendu jusqu'à nouvel ordre sur la base de l'article 6 de la directive 97/78/CE, comme indiqué dans les colonnes 1, 4, 5 et 6. – Sospeso a norma dell'articolo 6 della direttiva 97/78/CE fino a ulteriore comunicazione, secondo quanto indicato nelle colonne 1, 4, 5 e 6. – Apturēts, pamatojoties uz Direktīvas 97/78/EK 6. pantu līdz tālākiem ziņojumiem, kā minēts slejās 1, 4, 5 un 6. – Sustabdyta remiantis Direktyvos 97/78/EB 6 straipsniu iki tolesnio pranešimo, kaip nurodyta 1, 4, 5 ir 6 skiltyse. – További értesítésig a 97/78/EK irányelv 6. cikke alapján felfüggesztve, ami az 1., 4., 5. és 6. oszlopokban jelzésre került. – Sospiża abbażi ta' l–Artikolu 6 tad–Direttiva 97/78/KE sakemm jinħareġ avviż ieħor, kif imsemmi fil-kolonni 1, 4, 5 u 6. – Erkenning voorlopig opgeschort op grond van artikel 6 van Richtlijn 97/78/EG, zoals aangegeven in de kolommen 1,4,5 en 6. – Zawieszona do odwołania na podstawie art. 6 dyrektywy 97/78/WE, zgodnie z treścią kolumn 1, 4, 5 i 6. – Suspensas, com base no artigo 6.oda Directiva 97/78/CE, até que haja novas disposições, tal como referido nas colunas 1, 4, 5 e 6. – Suspendat în temeiul articolului 6 din Directiva 97/78/CE până la o comunicare ulterioară, conform indicațiilor din coloanele 1, 4, 5 și 6. – Pozastavené na základe článku 6 smernice 97/78/ES do ďalšieho oznámenia, ako je uvedené v stĺpcoch 1, 4, 5 a 6. – Odloženo na podlagi člena 6 Direktive 97/78/ES, do nadaljnjega, kakor je navedeno v stolpcih 1, 4, 5 in 6. – Ei sovelleta direktiivin 97/78/EY 6 artiklan perusteella kunnes toisin ilmoitetaan, siten kuin 1, 4, 5 ja 6 sarakkeessa esitetään. – Upphävd tills vidare på grundval av artikel 6 i direktiv 97/78/EG, vilket anges i kolumnerna 1, 4, 5 och 6. (1) = Проверка според изискванията на Решение 93/352/ЕИО на Комисията, взето в изпълнение на член 19, параграф 3 от Директива 97/78/ЕО на Съвета – Kontrola v souladu s požadavky rozhodnutí Komise 93/352/EHS s výkonem čl. 19 odst. 3 směrnice Rady 97/78/ES. – Kontrol efter Kommissionens beslutning 93/352/EØF vedtaget i henhold til artikel 19, stk. 3, i Rådets direktiv 97/78/EF. – Kontrolle erfolgt in Übereinstimmung mit den Anforderungen der Entscheidung 93/352/EG der Kommission, die in Ausführung des Artikels 19 Absatz 3 der Richtlinie 97/78/EG des Rates angenommen wurde. – Kontrollida kooskõlas komisjoni otsusega 93/352/EMÜ nõukogu direktiivi 97/78/EÜ artikli 19 lõike 3 täideviimisel. – Ελέγχεται σύμφωνα με τις απαιτήσεις της απόφασης 93/352/ΕΟΚ της Επιτροπής που έχει ληφθεί κατ’ εφαρμογή του άρθρου 19 παράγραφος 3 της οδηγίας 97/78/ΕΚ του Συμβουλίου – Checking in line with the requirements of Commission Decision 93/352/EEC taken in execution of Article 19(3) of Council Directive 97/78/EC. – De acuerdo con los requisitos de la Decisión 93/352/CEE de la Comisión, adoptada en aplicación del artículo 19, apartado 3, de la Directiva 97/78/CE del Consejo. – Contrôles dans les conditions de la décision 93/352/CEE de la Commision prise en application de l'article 19, paragraphe 3, de la directive 97/78/CE du Conseil. – Controllo secondo le disposizioni della decisione 93/352/CEE della Commissione in applicazione dell'articolo 19, paragrafo 3, della direttiva 97/78/CE del Consiglio. – Pārbaude saskaņā ar Komisijas Lēmuma 93/352/EEK prasībām, ieviešot Padomes Direktīvas 97/78/EK 19. panta 3. punktu. – Patikrinimas pagal Komisijos sprendimo 93/352/EEB reikalavimus, vykdant Tarybos direktyvos 97/78/EB 19 straipsnio 3 punktą. – A 93/352/EGK bizottsági határozat követelményeivel összhangban ellenőrizve, a 97/78/EK tanácsi irányelv 19. cikkének (3) bekezdése szerint végrehajtva. – Iċċekkjar skond il-ħtiġijiet tad-Deċiżjoni tal-Kummissjoni 93/352/KEE meħuda biex jitwettaq l-Artikolu 19(3) tad-Direttiva tal-Kunsill 97/78/KE. – Controle overeenkomstig Beschikking 93/352/EEG van de Commissie, vastgesteld ter uitvoering van artikel 19, lid 3, van Richtlijn 97/78/EG. – Kontrola zgodnie z wymogami decyzji Komisji 93/352/EWG, która wykonuje postanowienia art. 19 ust. 3 dyrektywy Rady 97/78/WE. – Controlos nas condições da Decisão 93/352/CEE da Comissão, em aplicação do n.o3 do artigo 19.oda Directiva 97/78/CE do Conselho. – Controale desfășurate conform dispozițiilor Deciziei 93/352/CEE a Comisiei, adoptată în vederea punerii în aplicare a articolului 19 alineatul (3) din Directiva 97/78/CE a Consiliului. – Kontrola v súlade s požiadavkami rozhodnutia Komisie 93/352/EHS prijatými pri vykonávaní článku 19 ods. 3 smernice Rady 97/78/ES. – Preverjanje v skladu z zahtevami Odločbe Komisije 93/352/EGS, z namenom izvrševanja člena 19(3) Direktive Sveta 97/78/ES. – Tarkastus suoritetaan komission päätöksen 93/352/ETY, jolla pannaan täytäntöön neuvoston direktiivin 97/78/EY 19 artiklan 3 kohta, vaatimusten mukaisesti. – Kontroll i enlighet med kraven i kommissionens beslut 93/352/EEG, som antagits för tillämpning av artikel 19.3 i rådets direktiv 97/78/EG. (2) = Само опаковани продукти – Pouze balené výrobky – Kun emballerede produkter – Nur umhüllte Erzeugnisse – Ainult pakitud tooted – Συσκευασμένα προϊόντα μόνο – Packed products only – Únicamente productos embalados – Produits emballés uniquement – Prodotti imballati unicamente – Tikai fasēti produkti – Tiktai supakuoti produktai – Csak csomagolt áruk – Prodotti ppakkjati biss – Uitsluitend verpakte producten – Tylko produkty pakowane – Apenas produtos embalados – Numai produse ambalate – Len balené produkty – Samo pakirani proizvodi – Ainoastaan pakatut tuotteet – Endast förpackade produkter (3) = Само рибни продукти – Pouze rybářské výrobky – Kun fiskeprodukter – Ausschließlich Fischereierzeugnisse – Ainult pakitud kalatooted – Αλιεύματα μόνο – Fishery products only – Únicamente productos pesqueros – Produits de la pêche uniquement – Prodotti della pesca unicamente – Tikai zivju produkti – Tiktai žuvininkystės produktai – Csak halászati termékek – Prodotti tas-sajd biss – Uitsluitend visserijproducten – Tylko produkty rybołówstwa – Apenas produtos da pesca – Numai produse din domeniul pescuitului – Len produkty rybolovu – Samo ribiški proizvodi – Ainoastaan kalastustuotteet – Endast fiskeriprodukter (4) = Само животински протеини – Pouze živočišné bílkoviny – Kun animalske proteiner – Nur tierisches Eiweiß – Ainult loomsed valgud – Ζωικές πρωτεΐνες μόνο – Animal proteins only – Únicamente proteínas animales – Uniquement protéines animales – Unicamente proteine animali – Tikai dzīvnieku proteīns – Tiktai gyvūniniai baltymai – Csak állati fehérjék – Proteini tal-annimali biss – Uitsluitend dierlijke eiwitten – Tylko białko zwierzęce – Apenas proteínas animais – Numai proteine animale – Len živočíšne bielkoviny – Samo živalske beljakovine – Ainoastaan eläinproteiinit – Endast djurprotein (5) = Само кожи с вълна и кожи – Pouze surové kůže s vlnou – Kun uld, skind og huder – Nur Wolle, Häute und Felle – Ainult villad, karusnahad ja loomanahad – Έριο και δέρματα μόνο – Wool hides and skins only – Únicamente lana, cueros y pieles – Laine et peaux uniquement – Lana e pelli unicamente – Tikai dzīvnieku vilna un zvērādas – Tiktai vilna, kailiai ir odos – Csak irhák és bőrök – Ġlud tas-suf biss – Uitsluitend wol, huiden en vellen – Tylko wełna, skóry i skórki – Apenas lã e peles – Numai lână și piei – Len vlnené prikrýky a kože – Samo kožuh in koža – Ainoastaan villa, vuodat ja nahat – Endast ull, hudar och skinn (6) = Само течни мазнини, масла и рибни масла – Pouze tekuté tuky, oleje a rybí tuky – Nur flüssige Fette, Öle und Fischöle – Kun flydende fedtstoffer, olier og fiskeolier – Ainult vedelad rasvad, õlid ja kalaõlid – Μόνον υγρά λίπη, έλαια και ιχθυέλαια – Only liquid fats, oils, and fish oils – Solo grasas líquidas, aceites y aceites de pescado – Graisses, huiles et huiles de poisson liquides uniquement – Esclusivamente grassi liquidi, oli e oli di pesce – Tikai šķidrie tauki, eļļa un zivju eļļa – Tiktai skysti riebalai, aliejus ir žuvų taukai – Csak folyékony zsírok, olajok és halolajok – Xaħmijiet likwidi, żjut, u żjut tal-ħut biss – Uitsluitend vloeibare vetten, oliën en visolie – Tylko płynne tłuszcze, oleje i oleje rybne – Apenas gorduras líquidas, óleos e óleos de peixe – Numai grăsimi, uleiuri și uleiuri de pește lichide – Len tekuté tuky, oleje a rybie oleje – Samo tekoče maščobe, olja in ribja olja – Ainoastaan nestemäiset rasvat, öljyt ja kalaöljyt – Endast flytande fetter, oljor och fiskoljor (7) = Исландски понита (само от април до октомври) – Islandští poníci (pouze od dubna do října) – Islandske ponyer (kun fra april til oktober) – Islandponys (nur von April bis Oktober) – Islandi ponid (ainult aprillist oktoobrini) – Μικρόσωμα άλογα (πόνυς) (από τον Απρίλιο έως τον Οκτώβριο μόνο) – Icelandic ponies (from April to October only) – Poneys de Islandia (únicamente desde abril hasta octubre) – Poneys d’Islande (d'avril à octobre uniquement) – Poneys islandesi (solo da aprile a ottobre) – Islandes poniji (tikai no aprīļa līdz oktobrim) – Islandijos poniai (tiktai nuo balandžio iki spalio mėn.) – Izlandi pónik (csak áprilistól októberig) – Ponijiet Islandiżi (minn April sa Ottubru biss) – IJslandse pony's (enkel van april tot oktober) – Kuce islandzkie (tylko od kwietnia do października) – Poneys da Islândia (apenas de Abril a Outubro) – Ponei islandezi (numai între lunile aprilie și octombrie) – Islandské poníky (len od apríla do októbra) – Islandski poniji (samo od aprila do oktobra) – Islanninponit (ainoastaan huhtikuusta lokakuuhun) – Islandshästar (endast från april till oktober) (8) = Само еднокопитни – Pouze koňovití – Kun enhovede dyr – Nur Einhufer – Ainult hobuslased – Μόνο ιπποειδή – Equidaes only – Equinos únicamente – Équidés uniquement – Unicamente equidi – TikaiEquidae– Tiktai arkliniai gyvūnai – Csak lófélék – Ekwidi biss – Uitsluitend paardachtigen – Tylko koniowate – Apenas equídeos – Numai ecvidee – Len zvieratá koňovité – Samoequidae– Ainoastaan hevoset – Endast hästdjur (9) = Само тропически риби – Pouze tropické ryby – Kun tropiske fisk – Nur tropische Fische – Ainult troopilised kalad – Τροπικά ψάρια μόνο – Tropical fish only – Únicamente peces tropicales – Poissons tropicaux uniquement – Unicamente pesci tropicali – Tikai tropu zivis – Tiktai tropinės žuvys – Csak trópusi halak – Ħut tropikali biss – Uitsluitend tropische vissen – Tylko ryby tropikalne – Apenas peixes tropicais – Numai pești tropicali – Len tropické ryby – Samo tropske ribe – Ainoastaan trooppiset kalat – Endast tropiska fiskar (10) = Само котки, кучета, гризачи, зайцеподобни, живи риби и влечуги – Pouze kočky, psi, hlodavci, zajícovci, živé ryby a plazi – Kun katte, hunde, gnavere, harer, levende fisk og krybdyr – Nur Katzen, Hunde, Nagetiere, Hasentiere, lebende Fische und Reptilien – Ainult kassid, koerad, närilised, jäneselised, eluskalad, roomajad ja muud linnud, välja arvatud jaanalinnulased. – Μόνο γάτες, σκύλοι, τρωκτικά, λαγόμορφα, ζωντανά ψάρια, ερπετά και πτηνά, εκτός από τα στρουθιοειδή – Only cats, dogs, rodents, lagomorphs, live fish, and reptiles – Únicamente gatos, perros, roedores, lagomorfos, peces vivos y reptiles. – Uniquement chats, chiens, rongeurs, lagomorphes, poissons vivants et reptiles. – Unicamente cani, gatti, roditori, lagomorfi, pesci vivi e rettili. – Tikai kaķi, suņi, grauzēji, lagomorphs, dzīvas zivis, un reptiļi – Tiktai katės, šunys, graužikai, kiškiniai, gyvos žuvys, ropliai – Csak macskák, kutyák, rágcsálók, nyúlfélék, élő halak, hüllők. – Qtates, klieb, rodenti, lagomorfi, ħut ħaj, u rettili. – Uitsluitend katten, honden, knaagdieren, haasachtigen, levende vis, en reptielen. – Tylko koty, psy, gryzonie, zającokształtne, żywe ryby i gady. – Apenas gatos, cães, roedores, lagomorfos, peixes vivos, e répteis. – Numai pisici, câini, rozătoare, lagomorfe, pești vii și reptile – Len mačky, psy, hlodavce, zajacovité zvieratá, živé ryby a plazy. – Samo mačke, psi, glodalci, lagomorfi, žive ribe, plazilci in ptiči. – Ainoastaan kissat, koirat, jyrsijät, jäniseläimet, elävät kalat ja matelijat. – Endast katter, hundar, gnagare, hardjur, levande fiskar och reptiler. (11) = Само насипна храна за животни – Pouze krmiva ve velkém – Kun foderstoffer i løs afladning – Nur Futtermittel als Schüttgut – Ainult pakendamata loomatoit – Ζωοτροφές χύμα μόνο – Only feedstuffs in bulk – Únicamente alimentos a granel para animales – Aliments pour animaux en vrac uniquement – Alimenti per animali in massa unicamente – Tikai beramā lopbarība – Tiktai neįpakuoti pašarai – Csak ömlesztett takarmányok – Oġġetti tal-għalf fi kwantitajiet kbar biss – Uitsluitend onverpakte diervoeders – Tylko pasze luzem – Apenas alimentos para animais a granel – Numai furaje la vrac – Len voľne ložené krmivá – Samo krma v razsutem stanju – Ainoastaan pakkaamaton rehu – Endast foder i lösvikt (12) = За (U) в случай на еднокопитни, само тези, предназначени за зоологически градини; и за (O), само пилета на един ден, риби, кучета, котки, насекоми или други животни, предназначени за зоологически градини – Pro (U), v případě lichokopytníků, pouze ti odeslaní do zoologické zahrady; a pro (O) pouze jednodenní kuřata, ryby, psi, kočky, hmyz nebo jiná zvířata odeslaná do zoologické zahrady. – Ved (U), for så vidt angår dyr af hestefamilien, kun dyr sendt til en zoologisk have; og ved (O) kun daggamle kyllinger, fisk, hunde, katte, insekter eller andre dyr sendt til en zoologisk have. – Für (U) im Fall von Einhufern, nur an einen Zoo versandte Tiere; und für (O) nur Eintagsküken, Fische, Hunde, Katzen, Insekten oder andere für einen Zoo bestimmte Tiere – Ainult (U) loomaaeda mõeldud hobuseliste puhul; ja ainult (O) ühepäevaste tibude, kalade, koerte, kasside, putukate ja teiste loomaaeda mõeldud loomade puhul. – Για την κατηγορία (U) στην περίπτωση των μόνοπλων, μόνο αυτά προς μεταφορά σε ζωολογικό κήπο, και για την κατηγορία (O), μόνο νεοσσοί μιας ημέρας, ψάρια, σκύλοι, γάτες, έντομα, ή άλλα ζώα προς μεταφορά σε ζωολογικό κήπο – For (U) in the case of solipeds, only those consigned to a zoo; and for (O), only day-old chicks, fish, dogs, cats, insects, or other animals consigned to a zoo. – En lo que se refiere a (U) en el caso de solípedos, solo los destinados a un zoológico; en cuanto a (O), solo polluelos de un día, peces, perros, gatos, insectos u otros animales destinados a un zoológico. – Pour «U», dans le cas des solipèdes, uniquement ceux expédiés dans un zoo; et pour «O», uniquement les poussins d’un jour, poissons, chiens, chats, insectes ou autres animaux expédiés dans un zoo. – Per (U) nel caso di solipedi, soltanto quelli destinati a uno zoo, e per (O) soltanto pulcini di un giorno, pesci, cani, gatti, insetti o altri animali destinati a uno zoo. – (U) tikai tie nepārnadži, kas ir nodoti zoodārzam; (O) tikai vienu dienu veci cāļi, zivis, suņi, kaķi, kukaiņi un citi dzīvnieki, kas ir nodoti zoodārzam – (U) neporakanopinių atveju, tiktai jei vežami į zoologijos sodą, ir (O) – tiktai vienadieniai viščiukai, žuvys, šunys, katės, vabzdžiai arba kiti į zoologijos sodą vežami gyvūnai. – Az (U) esetében páratlanujjú patások esetében csak az állatkertbe szállított egyedek; az (O) esetében csak naposcsibék, halak, kutyák, macskák, rovarok vagy egyéb állatkertbe szállított állatok. – Għal (U) fil-każ ta' solipedi, dawk biss ikkonsenjati lil żu; u għal (O ), flieles ta' ġurnata żmien, ħut, klieb, qtates, insetti, jew annimali oħra kkonsenjati lil żu, biss. – Voor (U) in het geval van eenhoevigen, uitsluitend naar een direntuin verzonden dieren; en voor (O) uitsluitend eendagskuikens, vissen, honden, katten, insecten of andere naar een dierentuin verzonden dieren. – Dla (U) w przypadku jednokopytnych tylko przeznaczone do zoo; a dla (O) tylko jednodniowe pisklęta, ryby, psy, koty, owady lub inne zwierzęta przeznaczone do zoo. – Relativamente a (U), no caso dos solípedes, só os de jardim zoológico; relativamente a (O), só pintos do dia, peixes, cães, gatos, insectos, ou outros animais de jardim zoológico. – Pentru (U) în cazul solipedelor, numai cele încredințate unei grădini zoologice; și pentru (O), doar pui de o zi, pești, câini, pisici, insecte sau alte animale încredințate unei grădini zoologice. – Pre (U), v prípade nepárnokopytníkov len tie, ktoré sú posielané do ZOO; a pre (O) len jednodňové kurčatá, ryby, psy, mačky, hmyz, alebo iné zvieratá posielané do ZOO. – Za (U) v primeru enokopitarjev, samo tisti, namenjeni v živalski vrt; in za (O ), samo dan stari piščanci, ribe, psi, mačke, žuželke ali druge živali, namenjene v živalski vrt. – Sorkka- ja kavioeläimistä (U) ainoastaan eläintarhaan tarkoitetut kavioeläimet; muista eläimistä (O) ainoastaan eläintarhaan tarkoitetut untuvikot, kalat, koirat, kissat, hyönteiset tai muut eläimet. – För (U) när det gäller vilda och tama hovdjur, endast sådana som finns i djurparker; och för (O), endast daggamla kycklingar, fiskar, hundar, katter, insekter, eller andra djur i djurparker. (13) = Предназначено за транзитното преминаване през Европейската общност на пратки с някои продукти от животински произход за консумация от човека, идващи за или от Русия, по реда на процедурите на съответното общностно законодателство – Určeno k přepravě přes Evropské společenství pro zásilky s určitými výrobky živočišného původu pro lidskou spotřebu, které směřují do nebo pocházejí z Ruska podle zvláštních postupů tušených v příslušném právu Společenství. – Udpeget EF-transitsted for sendinger af visse animalske produkter til konsum, som transporteres til eller fra Rusland i henhold til de særlige procedurer, der er fastsat i de relevante EF-bestemmelser. – Für den Versand von zum menschlichen Verzehr bestimmten Erzeugnissen tierischen Ursprungs aus oder nach Russland durch das Zollgebiet der Europäischen Gemeinschaft gemäß den in den einschlägigen Rechtsvorschriften der Gemeinschaft vorgesehenen Verfahren – Määratud transiidiks Euroopa Ühenduse kaudu teatud inimtarbimiseks mõeldud loomset päritolu toodete partiidele, mis lähevad Venemaale või tulevad Venemaalt ning kuuluvad ühenduse seaduste vastavate protseduuride alla. – Προς διαμετακόμιση ορισμένων προϊόντων ζωϊκής προέλευσης που προορίζονται για κατανάλωση από τον άνθρωπο μέσω της Ευρωπαϊκής Κοινότητας, προερχόμενων από και κατευθυνόμενων προς τη Ρωσία, σύμφωνα με ειδικές διαδικασίες που προβλέπονται στη σχετική κοινοτική νομοθεσία – Designated for transit across the European Community for consignments of certain products of animal origin for human consumption, coming to or from Russia under the specific procedures foreseen in relevant Community legislation. – Designado para el tránsito a través de la Comunidad Europea de partidas de determinados productos de origen animal destinados al consumo humano, que tienen Rusia como origen o destino, con arreglo a los procedimientos específicos previstos en la legislación comunitaria pertinente. – Désigné pour le transit, dans la Communauté européenne, d’envois de certains produits d’origine animale destinés à la consommation humaine, en provenance ou à destination de la Russie selon les procédures particulières prévues par la législation communautaire applicable. – Designato per il transito nella Comunità europea di partite di taluni prodotti di origine animale destinati al consumo umano, provenienti dalla o diretti in Russia, secondo le procedure specifiche previste nella pertinente legislazione comunitaria. – Norīkojums sūtījumu tranzītam caur Eiropas Kopienu noteiktu dzīvnieku izcelsmes produktu, kas tiek sūtīti uz Krieviju vai no tās, patēriņam saskaņā ar noteiktu, attiecīgā Kopienas likumdošanā paredzētu kārtību – Skirta tam tikrų gyvulinės kilmės produktų, skirtų žmonių maistui, siuntų tranzitui per Europos bendriją, vežamų į arba iš Rusijos vadovaujantis specialia atitinkamuose Bendrijos teisės aktuose numatyta tvarka. – Az Európai Közösségen keresztül történő tranzitszállításra kijelölve bizonyos emberi fogyasztásra szánt állati eredetű termékek szállítmányai számára, amelyek Oroszországból érkeznek a vonatkozó közösségi jogszabályokban előre elrendelt különleges eljárások szerint. – Allokat għat-traġitt tul il-Komunità Ewropea għal kunsinji ta' ċerti prodotti għall-konsum tal-bniedem li joriġinaw mill-annimali, provenjenti minn jew diretti lejn ir-Russja taħt il-proċeduri speċifiċi previsti fil-leġislazzjoni Komunitarja rilevanti. – Aangewezen voor doorvoer door de Europese Gemeenschap van partijen van bepaalde producten van dierlijke oorsprong die bestemd zijn voor menselijke consumptie, bestemd voor of afkomstig van Rusland, overeenkomstig de specifieke procedures van de relevante communautaire wetgeving. – Przeznaczone do przewozu przez Wspólnotę Europejską przesyłek pewnych produktów pochodzenia zwierzęcego przeznaczonych do spożycia przez ludzi, przywożonych do lub pochodzących z Rosji, na podstawie szczególnych procedur przewidzianych w odpowiednich przepisach Wspólnoty. – Designado para o trânsito, na Comunidade Europeia, de remessas de certos produtos de origem animal destinados ao consumo humano, com destino à Russia ou dela provenientes, ao abrigo dos procedimentos específicos previstos pela legislação comunitária pertinente. – Desemnat pentru tranzitul în cadrul Comunității Europene privind transportul anumitor produse de origine animală destinate consumului uman, înspre sau dinspre Rusia, conform unor proceduri specifice prevăzute de legislația comunitară relevantă. – Určené na tranzit cez Európske spoločenstvo pre zásielky určitých produktov živočíšneho pôvodu na ľudskú spotrebu pochádzajúce z Ruska podľa osobitných postupov plánovaných v príslušnej legislatíve Spoločenstva. – Določeno za tranzit preko Evropske skupnosti za pošiljke nekaterih proizvodov živalskega izvora za prehrano ljudi, ki prihajajo iz Rusije po posebnih postopkih, predvidenih v ustrezni zakonodaji Skupnosti. – Asetettu passitukseen Euroopan yhteisön kautta, kun on kyse tiettyjen ihmisravinnoksi tarkoitettujen eläinperäisten tuotteiden lähetyksistä, jotka tulevat Venäjälle tai lähtevät sieltä yhteisön lainsäädännön mukaisia erityismenettelyjä noudattaen. – För transit genom Europeiska gemenskapen av sändningar av vissa produkter av animaliskt ursprung avsedda att användas som livsmedel, som transporteras till eller från Ryssland enligt de särskilda förfaranden som fastställts i relevant gemenskapslagstiftning. (14) = Разрешени са ограничен брой видове, така както е определено от компетентния национален орган – Povoluje se omezený počet druhů podle definice příslušných vnitrostátních orgánů. – Et begrænset antal arter som fastsat af den kompetente nationale myndighed. – Es ist nur eine begrenzte, von der zuständigen nationalen Behörde festgelegte Anzahl Arten zugelassen – Lubatud on ainult piiratud arv liike, mille on kindlaks määranud pädev siseriiklik asutus. – Επιτρέπεται περιορισμένος μόνο αριθμός ειδών, τα οποία καθορίζονται από την αρμόδια εθνική αρχή – A limited number of species are permitted, as defined by the competent national authority. – Se permite un número limitado de especies, tal como lo establezca la autoridad nacional competente. – Suivant la définition de l'autorité nationale compétente, un nombre limité d'espèces sont autorisées. – Sono ammesse solo alcune specie quali definite dall'autorità nazionale competente. – Atļauts ierobežots sugu skaits, kā noteikusi attiecīgās valsts kompetentā iestāde – Leidžiamas ribotas skaičius rūšių, kaip nustatyta kompetentingos nacionalinės institucijos. – Korlátozott számú faj engedélyezett az illetékes nemzeti hatóság meghatározása szerint. – Numru limitat ta' speċi huwa permess, kif definit mill-awtorità nazzjonali kompetenti. – Een beperkt aantal soorten is toegelaten, als omschreven door de bevoegde nationale autoriteit. – Dopuszcza się ograniczoną liczbę gatunków, jak określiły właściwe władze krajowe. – É permitido um número limitado de espécies, a definir pela autoridade nacional competente. – Este permis un număr limitat de specii, stabilit de autoritatea națională competentă. – Je povolený obmedzený počet druhov, ako určil príslušný národný orgán. – Dovoljeno je omejeno število vrst, kakor je določil pristojni nacionalni organ. – Toimivaltaisen kansallisen viranomaisen määrittelemä rajoitettu määrä lajeja sallitaan. – Ett begränsat antal arter tillåts, enligt vad som fastställts av den behöriga nationella myndigheten. (15) = Това одобрение важи единствено до 31 юли 2011 г. – Toto schválení platí pouze do 31. července 2011. – Denne godkendelse gælder kun indtil den 31. juli 2011. – Diese Genehmigung gilt nur bis zum 31.7.2011. – See heakskiit kehtib ainult 31. juulini 2011. – Η έγκριση αυτή ισχύει μόνο μέχρι τις 31.7.2011. – This approval is valid only until 31.7.2011. – Esta autorización únicamente es válida hasta el 31.7.2011. – Cette autorisation n'est valable que jusqu'au 31 juillet 2011. – La presente autorizzazione è valida soltanto fino al 31.7.2011. – Šis apstiprinājums ir spēkā tikai līdz 2011. gada 31. jūlijam – Šis patvirtinimas galioja tik iki 2011 m. liepos 31 d. – A jóváhagyás 2011. július 31-ig érvényes. – Din l-approvazzjoni hija valida biss sal-31/07/2011. – Deze goedkeuring is slechts geldig tot en met 31 juli 2011. – Niniejsze zatwierdzenie jest ważne do dnia 31 lipca 2011 r. – Esta aprovação só é válida até 31 de Julho de 2011. – Această aprobare este valabilă numai până la 31 iulie 2011. – Ta odobritev velja samo do 31. julija 2011. – Toto schválenie je platné len do 31. júla 2011. – Tämä hyväksyntä on voimassa ainoastaan 31.7.2011 saakka. – Detta godkännande är giltigt bara till den 31 juli 2011.
(*) = Спряно въз основа на член 6 от Директива 97/78/ЕО до ново известие, както е посочено в колони 1, 4, 5 и 6 – Pozdrženo na základě článku 6 směrnice 97/78/ES až do dalšího oznámení, jak je uvedeno ve sloupcích 1, 4, 5 a 6. – Ophævet indtil videre iht. artikel 6 i direktiv 97/78/EF som angivet i kolonne 1, 4, 5 og 6. – Bis auf Weiteres nach Artikel 6 der Richtlinie 97/78/EG ausgesetzt, wie in den Spalten 1, 4, 5 und 6 vermerkt. – Peatatud direktiivi 97/78/EÜ artikli 6 alusel edasise teavitamiseni, nagu märgitud veergudes 1, 4, 5 ja 6. – Έχει ανασταλεί σύμφωνα με το άρθρο 6 της οδηγίας 97/78/ΕΚ μέχρι νεωτέρας, όπως σημειώνεται στις στήλες 1, 4, 5 και 6. – Suspended on the basis of Article 6 of Directive 97/78/EC until further notice, as noted in columns 1, 4, 5 and 6. – Autorización suspendida hasta nuevo aviso en virtud del artículo 6 de la Directiva 97/78/CE (columnas 1, 4, 5 y 6). – Suspendu jusqu'à nouvel ordre sur la base de l'article 6 de la directive 97/78/CE, comme indiqué dans les colonnes 1, 4, 5 et 6. – Sospeso a norma dell'articolo 6 della direttiva 97/78/CE fino a ulteriore comunicazione, secondo quanto indicato nelle colonne 1, 4, 5 e 6. – Apturēts, pamatojoties uz Direktīvas 97/78/EK 6. pantu līdz tālākiem ziņojumiem, kā minēts slejās 1, 4, 5 un 6. – Sustabdyta remiantis Direktyvos 97/78/EB 6 straipsniu iki tolesnio pranešimo, kaip nurodyta 1, 4, 5 ir 6 skiltyse. – További értesítésig a 97/78/EK irányelv 6. cikke alapján felfüggesztve, ami az 1., 4., 5. és 6. oszlopokban jelzésre került. – Sospiża abbażi ta' l–Artikolu 6 tad–Direttiva 97/78/KE sakemm jinħareġ avviż ieħor, kif imsemmi fil-kolonni 1, 4, 5 u 6. – Erkenning voorlopig opgeschort op grond van artikel 6 van Richtlijn 97/78/EG, zoals aangegeven in de kolommen 1,4,5 en 6. – Zawieszona do odwołania na podstawie art. 6 dyrektywy 97/78/WE, zgodnie z treścią kolumn 1, 4, 5 i 6. – Suspensas, com base no artigo 6.oda Directiva 97/78/CE, até que haja novas disposições, tal como referido nas colunas 1, 4, 5 e 6. – Suspendat în temeiul articolului 6 din Directiva 97/78/CE până la o comunicare ulterioară, conform indicațiilor din coloanele 1, 4, 5 și 6. – Pozastavené na základe článku 6 smernice 97/78/ES do ďalšieho oznámenia, ako je uvedené v stĺpcoch 1, 4, 5 a 6. – Odloženo na podlagi člena 6 Direktive 97/78/ES, do nadaljnjega, kakor je navedeno v stolpcih 1, 4, 5 in 6. – Ei sovelleta direktiivin 97/78/EY 6 artiklan perusteella kunnes toisin ilmoitetaan, siten kuin 1, 4, 5 ja 6 sarakkeessa esitetään. – Upphävd tills vidare på grundval av artikel 6 i direktiv 97/78/EG, vilket anges i kolumnerna 1, 4, 5 och 6.
(1) = Проверка според изискванията на Решение 93/352/ЕИО на Комисията, взето в изпълнение на член 19, параграф 3 от Директива 97/78/ЕО на Съвета – Kontrola v souladu s požadavky rozhodnutí Komise 93/352/EHS s výkonem čl. 19 odst. 3 směrnice Rady 97/78/ES. – Kontrol efter Kommissionens beslutning 93/352/EØF vedtaget i henhold til artikel 19, stk. 3, i Rådets direktiv 97/78/EF. – Kontrolle erfolgt in Übereinstimmung mit den Anforderungen der Entscheidung 93/352/EG der Kommission, die in Ausführung des Artikels 19 Absatz 3 der Richtlinie 97/78/EG des Rates angenommen wurde. – Kontrollida kooskõlas komisjoni otsusega 93/352/EMÜ nõukogu direktiivi 97/78/EÜ artikli 19 lõike 3 täideviimisel. – Ελέγχεται σύμφωνα με τις απαιτήσεις της απόφασης 93/352/ΕΟΚ της Επιτροπής που έχει ληφθεί κατ’ εφαρμογή του άρθρου 19 παράγραφος 3 της οδηγίας 97/78/ΕΚ του Συμβουλίου – Checking in line with the requirements of Commission Decision 93/352/EEC taken in execution of Article 19(3) of Council Directive 97/78/EC. – De acuerdo con los requisitos de la Decisión 93/352/CEE de la Comisión, adoptada en aplicación del artículo 19, apartado 3, de la Directiva 97/78/CE del Consejo. – Contrôles dans les conditions de la décision 93/352/CEE de la Commision prise en application de l'article 19, paragraphe 3, de la directive 97/78/CE du Conseil. – Controllo secondo le disposizioni della decisione 93/352/CEE della Commissione in applicazione dell'articolo 19, paragrafo 3, della direttiva 97/78/CE del Consiglio. – Pārbaude saskaņā ar Komisijas Lēmuma 93/352/EEK prasībām, ieviešot Padomes Direktīvas 97/78/EK 19. panta 3. punktu. – Patikrinimas pagal Komisijos sprendimo 93/352/EEB reikalavimus, vykdant Tarybos direktyvos 97/78/EB 19 straipsnio 3 punktą. – A 93/352/EGK bizottsági határozat követelményeivel összhangban ellenőrizve, a 97/78/EK tanácsi irányelv 19. cikkének (3) bekezdése szerint végrehajtva. – Iċċekkjar skond il-ħtiġijiet tad-Deċiżjoni tal-Kummissjoni 93/352/KEE meħuda biex jitwettaq l-Artikolu 19(3) tad-Direttiva tal-Kunsill 97/78/KE. – Controle overeenkomstig Beschikking 93/352/EEG van de Commissie, vastgesteld ter uitvoering van artikel 19, lid 3, van Richtlijn 97/78/EG. – Kontrola zgodnie z wymogami decyzji Komisji 93/352/EWG, która wykonuje postanowienia art. 19 ust. 3 dyrektywy Rady 97/78/WE. – Controlos nas condições da Decisão 93/352/CEE da Comissão, em aplicação do n.o3 do artigo 19.oda Directiva 97/78/CE do Conselho. – Controale desfășurate conform dispozițiilor Deciziei 93/352/CEE a Comisiei, adoptată în vederea punerii în aplicare a articolului 19 alineatul (3) din Directiva 97/78/CE a Consiliului. – Kontrola v súlade s požiadavkami rozhodnutia Komisie 93/352/EHS prijatými pri vykonávaní článku 19 ods. 3 smernice Rady 97/78/ES. – Preverjanje v skladu z zahtevami Odločbe Komisije 93/352/EGS, z namenom izvrševanja člena 19(3) Direktive Sveta 97/78/ES. – Tarkastus suoritetaan komission päätöksen 93/352/ETY, jolla pannaan täytäntöön neuvoston direktiivin 97/78/EY 19 artiklan 3 kohta, vaatimusten mukaisesti. – Kontroll i enlighet med kraven i kommissionens beslut 93/352/EEG, som antagits för tillämpning av artikel 19.3 i rådets direktiv 97/78/EG.
(2) = Само опаковани продукти – Pouze balené výrobky – Kun emballerede produkter – Nur umhüllte Erzeugnisse – Ainult pakitud tooted – Συσκευασμένα προϊόντα μόνο – Packed products only – Únicamente productos embalados – Produits emballés uniquement – Prodotti imballati unicamente – Tikai fasēti produkti – Tiktai supakuoti produktai – Csak csomagolt áruk – Prodotti ppakkjati biss – Uitsluitend verpakte producten – Tylko produkty pakowane – Apenas produtos embalados – Numai produse ambalate – Len balené produkty – Samo pakirani proizvodi – Ainoastaan pakatut tuotteet – Endast förpackade produkter
(3) = Само рибни продукти – Pouze rybářské výrobky – Kun fiskeprodukter – Ausschließlich Fischereierzeugnisse – Ainult pakitud kalatooted – Αλιεύματα μόνο – Fishery products only – Únicamente productos pesqueros – Produits de la pêche uniquement – Prodotti della pesca unicamente – Tikai zivju produkti – Tiktai žuvininkystės produktai – Csak halászati termékek – Prodotti tas-sajd biss – Uitsluitend visserijproducten – Tylko produkty rybołówstwa – Apenas produtos da pesca – Numai produse din domeniul pescuitului – Len produkty rybolovu – Samo ribiški proizvodi – Ainoastaan kalastustuotteet – Endast fiskeriprodukter
(4) = Само животински протеини – Pouze živočišné bílkoviny – Kun animalske proteiner – Nur tierisches Eiweiß – Ainult loomsed valgud – Ζωικές πρωτεΐνες μόνο – Animal proteins only – Únicamente proteínas animales – Uniquement protéines animales – Unicamente proteine animali – Tikai dzīvnieku proteīns – Tiktai gyvūniniai baltymai – Csak állati fehérjék – Proteini tal-annimali biss – Uitsluitend dierlijke eiwitten – Tylko białko zwierzęce – Apenas proteínas animais – Numai proteine animale – Len živočíšne bielkoviny – Samo živalske beljakovine – Ainoastaan eläinproteiinit – Endast djurprotein
(5) = Само кожи с вълна и кожи – Pouze surové kůže s vlnou – Kun uld, skind og huder – Nur Wolle, Häute und Felle – Ainult villad, karusnahad ja loomanahad – Έριο και δέρματα μόνο – Wool hides and skins only – Únicamente lana, cueros y pieles – Laine et peaux uniquement – Lana e pelli unicamente – Tikai dzīvnieku vilna un zvērādas – Tiktai vilna, kailiai ir odos – Csak irhák és bőrök – Ġlud tas-suf biss – Uitsluitend wol, huiden en vellen – Tylko wełna, skóry i skórki – Apenas lã e peles – Numai lână și piei – Len vlnené prikrýky a kože – Samo kožuh in koža – Ainoastaan villa, vuodat ja nahat – Endast ull, hudar och skinn
(6) = Само течни мазнини, масла и рибни масла – Pouze tekuté tuky, oleje a rybí tuky – Nur flüssige Fette, Öle und Fischöle – Kun flydende fedtstoffer, olier og fiskeolier – Ainult vedelad rasvad, õlid ja kalaõlid – Μόνον υγρά λίπη, έλαια και ιχθυέλαια – Only liquid fats, oils, and fish oils – Solo grasas líquidas, aceites y aceites de pescado – Graisses, huiles et huiles de poisson liquides uniquement – Esclusivamente grassi liquidi, oli e oli di pesce – Tikai šķidrie tauki, eļļa un zivju eļļa – Tiktai skysti riebalai, aliejus ir žuvų taukai – Csak folyékony zsírok, olajok és halolajok – Xaħmijiet likwidi, żjut, u żjut tal-ħut biss – Uitsluitend vloeibare vetten, oliën en visolie – Tylko płynne tłuszcze, oleje i oleje rybne – Apenas gorduras líquidas, óleos e óleos de peixe – Numai grăsimi, uleiuri și uleiuri de pește lichide – Len tekuté tuky, oleje a rybie oleje – Samo tekoče maščobe, olja in ribja olja – Ainoastaan nestemäiset rasvat, öljyt ja kalaöljyt – Endast flytande fetter, oljor och fiskoljor
(7) = Исландски понита (само от април до октомври) – Islandští poníci (pouze od dubna do října) – Islandske ponyer (kun fra april til oktober) – Islandponys (nur von April bis Oktober) – Islandi ponid (ainult aprillist oktoobrini) – Μικρόσωμα άλογα (πόνυς) (από τον Απρίλιο έως τον Οκτώβριο μόνο) – Icelandic ponies (from April to October only) – Poneys de Islandia (únicamente desde abril hasta octubre) – Poneys d’Islande (d'avril à octobre uniquement) – Poneys islandesi (solo da aprile a ottobre) – Islandes poniji (tikai no aprīļa līdz oktobrim) – Islandijos poniai (tiktai nuo balandžio iki spalio mėn.) – Izlandi pónik (csak áprilistól októberig) – Ponijiet Islandiżi (minn April sa Ottubru biss) – IJslandse pony's (enkel van april tot oktober) – Kuce islandzkie (tylko od kwietnia do października) – Poneys da Islândia (apenas de Abril a Outubro) – Ponei islandezi (numai între lunile aprilie și octombrie) – Islandské poníky (len od apríla do októbra) – Islandski poniji (samo od aprila do oktobra) – Islanninponit (ainoastaan huhtikuusta lokakuuhun) – Islandshästar (endast från april till oktober)
(8) = Само еднокопитни – Pouze koňovití – Kun enhovede dyr – Nur Einhufer – Ainult hobuslased – Μόνο ιπποειδή – Equidaes only – Equinos únicamente – Équidés uniquement – Unicamente equidi – TikaiEquidae– Tiktai arkliniai gyvūnai – Csak lófélék – Ekwidi biss – Uitsluitend paardachtigen – Tylko koniowate – Apenas equídeos – Numai ecvidee – Len zvieratá koňovité – Samoequidae– Ainoastaan hevoset – Endast hästdjur
(9) = Само тропически риби – Pouze tropické ryby – Kun tropiske fisk – Nur tropische Fische – Ainult troopilised kalad – Τροπικά ψάρια μόνο – Tropical fish only – Únicamente peces tropicales – Poissons tropicaux uniquement – Unicamente pesci tropicali – Tikai tropu zivis – Tiktai tropinės žuvys – Csak trópusi halak – Ħut tropikali biss – Uitsluitend tropische vissen – Tylko ryby tropikalne – Apenas peixes tropicais – Numai pești tropicali – Len tropické ryby – Samo tropske ribe – Ainoastaan trooppiset kalat – Endast tropiska fiskar
(10) = Само котки, кучета, гризачи, зайцеподобни, живи риби и влечуги – Pouze kočky, psi, hlodavci, zajícovci, živé ryby a plazi – Kun katte, hunde, gnavere, harer, levende fisk og krybdyr – Nur Katzen, Hunde, Nagetiere, Hasentiere, lebende Fische und Reptilien – Ainult kassid, koerad, närilised, jäneselised, eluskalad, roomajad ja muud linnud, välja arvatud jaanalinnulased. – Μόνο γάτες, σκύλοι, τρωκτικά, λαγόμορφα, ζωντανά ψάρια, ερπετά και πτηνά, εκτός από τα στρουθιοειδή – Only cats, dogs, rodents, lagomorphs, live fish, and reptiles – Únicamente gatos, perros, roedores, lagomorfos, peces vivos y reptiles. – Uniquement chats, chiens, rongeurs, lagomorphes, poissons vivants et reptiles. – Unicamente cani, gatti, roditori, lagomorfi, pesci vivi e rettili. – Tikai kaķi, suņi, grauzēji, lagomorphs, dzīvas zivis, un reptiļi – Tiktai katės, šunys, graužikai, kiškiniai, gyvos žuvys, ropliai – Csak macskák, kutyák, rágcsálók, nyúlfélék, élő halak, hüllők. – Qtates, klieb, rodenti, lagomorfi, ħut ħaj, u rettili. – Uitsluitend katten, honden, knaagdieren, haasachtigen, levende vis, en reptielen. – Tylko koty, psy, gryzonie, zającokształtne, żywe ryby i gady. – Apenas gatos, cães, roedores, lagomorfos, peixes vivos, e répteis. – Numai pisici, câini, rozătoare, lagomorfe, pești vii și reptile – Len mačky, psy, hlodavce, zajacovité zvieratá, živé ryby a plazy. – Samo mačke, psi, glodalci, lagomorfi, žive ribe, plazilci in ptiči. – Ainoastaan kissat, koirat, jyrsijät, jäniseläimet, elävät kalat ja matelijat. – Endast katter, hundar, gnagare, hardjur, levande fiskar och reptiler.
(11) = Само насипна храна за животни – Pouze krmiva ve velkém – Kun foderstoffer i løs afladning – Nur Futtermittel als Schüttgut – Ainult pakendamata loomatoit – Ζωοτροφές χύμα μόνο – Only feedstuffs in bulk – Únicamente alimentos a granel para animales – Aliments pour animaux en vrac uniquement – Alimenti per animali in massa unicamente – Tikai beramā lopbarība – Tiktai neįpakuoti pašarai – Csak ömlesztett takarmányok – Oġġetti tal-għalf fi kwantitajiet kbar biss – Uitsluitend onverpakte diervoeders – Tylko pasze luzem – Apenas alimentos para animais a granel – Numai furaje la vrac – Len voľne ložené krmivá – Samo krma v razsutem stanju – Ainoastaan pakkaamaton rehu – Endast foder i lösvikt
(12) = За (U) в случай на еднокопитни, само тези, предназначени за зоологически градини; и за (O), само пилета на един ден, риби, кучета, котки, насекоми или други животни, предназначени за зоологически градини – Pro (U), v případě lichokopytníků, pouze ti odeslaní do zoologické zahrady; a pro (O) pouze jednodenní kuřata, ryby, psi, kočky, hmyz nebo jiná zvířata odeslaná do zoologické zahrady. – Ved (U), for så vidt angår dyr af hestefamilien, kun dyr sendt til en zoologisk have; og ved (O) kun daggamle kyllinger, fisk, hunde, katte, insekter eller andre dyr sendt til en zoologisk have. – Für (U) im Fall von Einhufern, nur an einen Zoo versandte Tiere; und für (O) nur Eintagsküken, Fische, Hunde, Katzen, Insekten oder andere für einen Zoo bestimmte Tiere – Ainult (U) loomaaeda mõeldud hobuseliste puhul; ja ainult (O) ühepäevaste tibude, kalade, koerte, kasside, putukate ja teiste loomaaeda mõeldud loomade puhul. – Για την κατηγορία (U) στην περίπτωση των μόνοπλων, μόνο αυτά προς μεταφορά σε ζωολογικό κήπο, και για την κατηγορία (O), μόνο νεοσσοί μιας ημέρας, ψάρια, σκύλοι, γάτες, έντομα, ή άλλα ζώα προς μεταφορά σε ζωολογικό κήπο – For (U) in the case of solipeds, only those consigned to a zoo; and for (O), only day-old chicks, fish, dogs, cats, insects, or other animals consigned to a zoo. – En lo que se refiere a (U) en el caso de solípedos, solo los destinados a un zoológico; en cuanto a (O), solo polluelos de un día, peces, perros, gatos, insectos u otros animales destinados a un zoológico. – Pour «U», dans le cas des solipèdes, uniquement ceux expédiés dans un zoo; et pour «O», uniquement les poussins d’un jour, poissons, chiens, chats, insectes ou autres animaux expédiés dans un zoo. – Per (U) nel caso di solipedi, soltanto quelli destinati a uno zoo, e per (O) soltanto pulcini di un giorno, pesci, cani, gatti, insetti o altri animali destinati a uno zoo. – (U) tikai tie nepārnadži, kas ir nodoti zoodārzam; (O) tikai vienu dienu veci cāļi, zivis, suņi, kaķi, kukaiņi un citi dzīvnieki, kas ir nodoti zoodārzam – (U) neporakanopinių atveju, tiktai jei vežami į zoologijos sodą, ir (O) – tiktai vienadieniai viščiukai, žuvys, šunys, katės, vabzdžiai arba kiti į zoologijos sodą vežami gyvūnai. – Az (U) esetében páratlanujjú patások esetében csak az állatkertbe szállított egyedek; az (O) esetében csak naposcsibék, halak, kutyák, macskák, rovarok vagy egyéb állatkertbe szállított állatok. – Għal (U) fil-każ ta' solipedi, dawk biss ikkonsenjati lil żu; u għal (O ), flieles ta' ġurnata żmien, ħut, klieb, qtates, insetti, jew annimali oħra kkonsenjati lil żu, biss. – Voor (U) in het geval van eenhoevigen, uitsluitend naar een direntuin verzonden dieren; en voor (O) uitsluitend eendagskuikens, vissen, honden, katten, insecten of andere naar een dierentuin verzonden dieren. – Dla (U) w przypadku jednokopytnych tylko przeznaczone do zoo; a dla (O) tylko jednodniowe pisklęta, ryby, psy, koty, owady lub inne zwierzęta przeznaczone do zoo. – Relativamente a (U), no caso dos solípedes, só os de jardim zoológico; relativamente a (O), só pintos do dia, peixes, cães, gatos, insectos, ou outros animais de jardim zoológico. – Pentru (U) în cazul solipedelor, numai cele încredințate unei grădini zoologice; și pentru (O), doar pui de o zi, pești, câini, pisici, insecte sau alte animale încredințate unei grădini zoologice. – Pre (U), v prípade nepárnokopytníkov len tie, ktoré sú posielané do ZOO; a pre (O) len jednodňové kurčatá, ryby, psy, mačky, hmyz, alebo iné zvieratá posielané do ZOO. – Za (U) v primeru enokopitarjev, samo tisti, namenjeni v živalski vrt; in za (O ), samo dan stari piščanci, ribe, psi, mačke, žuželke ali druge živali, namenjene v živalski vrt. – Sorkka- ja kavioeläimistä (U) ainoastaan eläintarhaan tarkoitetut kavioeläimet; muista eläimistä (O) ainoastaan eläintarhaan tarkoitetut untuvikot, kalat, koirat, kissat, hyönteiset tai muut eläimet. – För (U) när det gäller vilda och tama hovdjur, endast sådana som finns i djurparker; och för (O), endast daggamla kycklingar, fiskar, hundar, katter, insekter, eller andra djur i djurparker.
(13) = Предназначено за транзитното преминаване през Европейската общност на пратки с някои продукти от животински произход за консумация от човека, идващи за или от Русия, по реда на процедурите на съответното общностно законодателство – Určeno k přepravě přes Evropské společenství pro zásilky s určitými výrobky živočišného původu pro lidskou spotřebu, které směřují do nebo pocházejí z Ruska podle zvláštních postupů tušených v příslušném právu Společenství. – Udpeget EF-transitsted for sendinger af visse animalske produkter til konsum, som transporteres til eller fra Rusland i henhold til de særlige procedurer, der er fastsat i de relevante EF-bestemmelser. – Für den Versand von zum menschlichen Verzehr bestimmten Erzeugnissen tierischen Ursprungs aus oder nach Russland durch das Zollgebiet der Europäischen Gemeinschaft gemäß den in den einschlägigen Rechtsvorschriften der Gemeinschaft vorgesehenen Verfahren – Määratud transiidiks Euroopa Ühenduse kaudu teatud inimtarbimiseks mõeldud loomset päritolu toodete partiidele, mis lähevad Venemaale või tulevad Venemaalt ning kuuluvad ühenduse seaduste vastavate protseduuride alla. – Προς διαμετακόμιση ορισμένων προϊόντων ζωϊκής προέλευσης που προορίζονται για κατανάλωση από τον άνθρωπο μέσω της Ευρωπαϊκής Κοινότητας, προερχόμενων από και κατευθυνόμενων προς τη Ρωσία, σύμφωνα με ειδικές διαδικασίες που προβλέπονται στη σχετική κοινοτική νομοθεσία – Designated for transit across the European Community for consignments of certain products of animal origin for human consumption, coming to or from Russia under the specific procedures foreseen in relevant Community legislation. – Designado para el tránsito a través de la Comunidad Europea de partidas de determinados productos de origen animal destinados al consumo humano, que tienen Rusia como origen o destino, con arreglo a los procedimientos específicos previstos en la legislación comunitaria pertinente. – Désigné pour le transit, dans la Communauté européenne, d’envois de certains produits d’origine animale destinés à la consommation humaine, en provenance ou à destination de la Russie selon les procédures particulières prévues par la législation communautaire applicable. – Designato per il transito nella Comunità europea di partite di taluni prodotti di origine animale destinati al consumo umano, provenienti dalla o diretti in Russia, secondo le procedure specifiche previste nella pertinente legislazione comunitaria. – Norīkojums sūtījumu tranzītam caur Eiropas Kopienu noteiktu dzīvnieku izcelsmes produktu, kas tiek sūtīti uz Krieviju vai no tās, patēriņam saskaņā ar noteiktu, attiecīgā Kopienas likumdošanā paredzētu kārtību – Skirta tam tikrų gyvulinės kilmės produktų, skirtų žmonių maistui, siuntų tranzitui per Europos bendriją, vežamų į arba iš Rusijos vadovaujantis specialia atitinkamuose Bendrijos teisės aktuose numatyta tvarka. – Az Európai Közösségen keresztül történő tranzitszállításra kijelölve bizonyos emberi fogyasztásra szánt állati eredetű termékek szállítmányai számára, amelyek Oroszországból érkeznek a vonatkozó közösségi jogszabályokban előre elrendelt különleges eljárások szerint. – Allokat għat-traġitt tul il-Komunità Ewropea għal kunsinji ta' ċerti prodotti għall-konsum tal-bniedem li joriġinaw mill-annimali, provenjenti minn jew diretti lejn ir-Russja taħt il-proċeduri speċifiċi previsti fil-leġislazzjoni Komunitarja rilevanti. – Aangewezen voor doorvoer door de Europese Gemeenschap van partijen van bepaalde producten van dierlijke oorsprong die bestemd zijn voor menselijke consumptie, bestemd voor of afkomstig van Rusland, overeenkomstig de specifieke procedures van de relevante communautaire wetgeving. – Przeznaczone do przewozu przez Wspólnotę Europejską przesyłek pewnych produktów pochodzenia zwierzęcego przeznaczonych do spożycia przez ludzi, przywożonych do lub pochodzących z Rosji, na podstawie szczególnych procedur przewidzianych w odpowiednich przepisach Wspólnoty. – Designado para o trânsito, na Comunidade Europeia, de remessas de certos produtos de origem animal destinados ao consumo humano, com destino à Russia ou dela provenientes, ao abrigo dos procedimentos específicos previstos pela legislação comunitária pertinente. – Desemnat pentru tranzitul în cadrul Comunității Europene privind transportul anumitor produse de origine animală destinate consumului uman, înspre sau dinspre Rusia, conform unor proceduri specifice prevăzute de legislația comunitară relevantă. – Určené na tranzit cez Európske spoločenstvo pre zásielky určitých produktov živočíšneho pôvodu na ľudskú spotrebu pochádzajúce z Ruska podľa osobitných postupov plánovaných v príslušnej legislatíve Spoločenstva. – Določeno za tranzit preko Evropske skupnosti za pošiljke nekaterih proizvodov živalskega izvora za prehrano ljudi, ki prihajajo iz Rusije po posebnih postopkih, predvidenih v ustrezni zakonodaji Skupnosti. – Asetettu passitukseen Euroopan yhteisön kautta, kun on kyse tiettyjen ihmisravinnoksi tarkoitettujen eläinperäisten tuotteiden lähetyksistä, jotka tulevat Venäjälle tai lähtevät sieltä yhteisön lainsäädännön mukaisia erityismenettelyjä noudattaen. – För transit genom Europeiska gemenskapen av sändningar av vissa produkter av animaliskt ursprung avsedda att användas som livsmedel, som transporteras till eller från Ryssland enligt de särskilda förfaranden som fastställts i relevant gemenskapslagstiftning.
(14) = Разрешени са ограничен брой видове, така както е определено от компетентния национален орган – Povoluje se omezený počet druhů podle definice příslušných vnitrostátních orgánů. – Et begrænset antal arter som fastsat af den kompetente nationale myndighed. – Es ist nur eine begrenzte, von der zuständigen nationalen Behörde festgelegte Anzahl Arten zugelassen – Lubatud on ainult piiratud arv liike, mille on kindlaks määranud pädev siseriiklik asutus. – Επιτρέπεται περιορισμένος μόνο αριθμός ειδών, τα οποία καθορίζονται από την αρμόδια εθνική αρχή – A limited number of species are permitted, as defined by the competent national authority. – Se permite un número limitado de especies, tal como lo establezca la autoridad nacional competente. – Suivant la définition de l'autorité nationale compétente, un nombre limité d'espèces sont autorisées. – Sono ammesse solo alcune specie quali definite dall'autorità nazionale competente. – Atļauts ierobežots sugu skaits, kā noteikusi attiecīgās valsts kompetentā iestāde – Leidžiamas ribotas skaičius rūšių, kaip nustatyta kompetentingos nacionalinės institucijos. – Korlátozott számú faj engedélyezett az illetékes nemzeti hatóság meghatározása szerint. – Numru limitat ta' speċi huwa permess, kif definit mill-awtorità nazzjonali kompetenti. – Een beperkt aantal soorten is toegelaten, als omschreven door de bevoegde nationale autoriteit. – Dopuszcza się ograniczoną liczbę gatunków, jak określiły właściwe władze krajowe. – É permitido um número limitado de espécies, a definir pela autoridade nacional competente. – Este permis un număr limitat de specii, stabilit de autoritatea națională competentă. – Je povolený obmedzený počet druhov, ako určil príslušný národný orgán. – Dovoljeno je omejeno število vrst, kakor je določil pristojni nacionalni organ. – Toimivaltaisen kansallisen viranomaisen määrittelemä rajoitettu määrä lajeja sallitaan. – Ett begränsat antal arter tillåts, enligt vad som fastställts av den behöriga nationella myndigheten.
(15) = Това одобрение важи единствено до 31 юли 2011 г. – Toto schválení platí pouze do 31. července 2011. – Denne godkendelse gælder kun indtil den 31. juli 2011. – Diese Genehmigung gilt nur bis zum 31.7.2011. – See heakskiit kehtib ainult 31. juulini 2011. – Η έγκριση αυτή ισχύει μόνο μέχρι τις 31.7.2011. – This approval is valid only until 31.7.2011. – Esta autorización únicamente es válida hasta el 31.7.2011. – Cette autorisation n'est valable que jusqu'au 31 juillet 2011. – La presente autorizzazione è valida soltanto fino al 31.7.2011. – Šis apstiprinājums ir spēkā tikai līdz 2011. gada 31. jūlijam – Šis patvirtinimas galioja tik iki 2011 m. liepos 31 d. – A jóváhagyás 2011. július 31-ig érvényes. – Din l-approvazzjoni hija valida biss sal-31/07/2011. – Deze goedkeuring is slechts geldig tot en met 31 juli 2011. – Niniejsze zatwierdzenie jest ważne do dnia 31 lipca 2011 r. – Esta aprovação só é válida até 31 de Julho de 2011. – Această aprobare este valabilă numai până la 31 iulie 2011. – Ta odobritev velja samo do 31. julija 2011. – Toto schválenie je platné len do 31. júla 2011. – Tämä hyväksyntä on voimassa ainoastaan 31.7.2011 saakka. – Detta godkännande är giltigt bara till den 31 juli 2011.
A = Летище – Letiště – Lufthavn – Flughafen – Lennujaam – Αεροδρόμιο – Airport – Aeropuerto – Aéroport – Aeroporto – Lidosta – Oro uostas – Repülőtér – Ajruport – Luchthaven – Lotnisko – Aeroporto – Aeroport – Letisko – Letališče – Lentokenttä – Flygplats
F = Железница – Železnice – Jernbane – Schiene – Raudtee – Σιδηρόδρομος – Rail – Ferrocarril – Rail – Ferrovia – Dzelzceļš – Geležinkelis – Vasút – Ferrovija – Spoorweg – Przejście kolejowe – Caminho–de–ferro – Cale ferată – Železnica – Železnica – Rautatie – Järnväg
P = Пристанище – Přístav – Havn – Hafen – Sadam – Λιμένας – Port – Puerto – Port – Porto – Osta – Uostas – Kikötő – Port – Zeehaven – Port morski – Porto – Port – Prístav – Pristanišče – Satama – Hamn
R = Път – Silnice – Landevej – Straße – Maantee – Οδός – Road – Carretera – Route – Strada – Ceļš – Kelias – Közút – Triq – Weg – Na przejściu drogowym – Estrada – Cale rutieră – Cesta – Cesta – Maantie – Väg
HC = Всички продукти за консумация от човека – Všechny výrobky pro lidskou spotřebu – Alle produkter til konsum – Alle zum menschlichen Verzehr bestimmten Erzeugnisse – Kõik inimtarbitavad tooted – Όλα τα προϊόντα για ανθρώπινη κατανάλωση – All products for human consumption – Todos los productos destinados al consumo humano – Tous produits de consommation humaine – Prodotti per il consumo umano – Visi patēriņa produkti – Visi žmonių maistui skirti vartoti produktai – Az emberi fogyasztásra szánt összes termék – Il-Prodotti kollha għall-Konsum tal-Bniedem – Producten voor menselijke consumptie – Produkty przeznaczone do spożycia przez ludzi – Todos os produtos para consumo humano – Toate produsele destinate consumului uman – Všetky produkty na ľudskú spotrebu – Vsi proizvodi za prehrano ljudi – Kaikki ihmisravinnoksi tarkoitetut tuotteet – Produkter avsedda för konsumtion
NHC = Други продукти – Ostatní výrobky – Andre produkter – Andere Erzeugnisse – Teised tooted – Λοιπά προϊόντα – Other products – Otros productos – Autres produits – Altri prodotti – Citi produkti – Kiti produktai – Egyéb termékek – Prodotti Oħra – Andere producten – Produkty nieprzeznaczone do spożycia przez ludzi – Outros produtos – Alte produse – Ostatné produkty – Drugi proizvodi – Muut tuotteet – Andra produkter
NT = Няма изисквания за температура – Žádné teplotní požadavky – ingen temperaturkrav – ohne Temperaturanforderungen – ilma temperatuurinõueteta – δεν απαιτείται χαμηλή θερμοκρασία – No temperature requirements – sin requisitos de temperatura – sans conditions de température – che non richiedono temperature specifiche – nav prasību attiecībā uz temperatūru – nėra temperatūros reikalavimų – nincsenek hőmérsékleti követelmények – ebda ħtiġijiet ta' temperatura – geen temperaturen vereist – Produkty niewymagające przechowywania w obniżonej temperaturze – sem exigências quanto à temperatura – fără condiții de temperatură – žiadne požiadavky na teplotu – Nobenih temperaturnih zahtev – ei alhaisen lämpötilan vaatimuksia – inga krav på temperatur
T = Замразени/охладени продукти – Zmražené/chlazené výrobky – Frosne/kølede produkter – Gefrorene/gekühlte Erzeugnisse – Külmutatud/jahutatud tooted – Προϊόντα κατεψυγμένα/διατηρημένα με απλή ψύξη – Frozen/chilled products – Productos congelados/refrigerados – Produits congelés/réfrigérés – Prodotti congelati/refrigerati – Sasaldēti/atdzesēti produkti – Užšaldyti/atšaldyti produktai – Fagyasztott/hűtött termékek – Prodotti ffriżati/mkessħin – Bevroren/gekoelde producten – Produkty wymagające przechowywania w obniżonej temperaturze – Produtos congelados/refrigerados – Produse congelate/refrigerate – Mrazené/chladené produkty – Zamrznjeni/ohlajeni proizvodi – Pakastetut/jäähdytetyt tuotteet – Frysta/kylda produkter
T(FR) = Замразени продукти – Zmražené výrobky – Frosne produkter – Gefrorene Erzeugnisse – Külmutatud tooted – Προϊόντα κατεψυγμένα – Frozen products – Productos congelados – Produits congelés – Prodotti congelati – Sasaldēti produkti – Užšaldyti produktai – Fagyasztott termékek – Prodotti ffriżati – Bevroren producten – Produkty wymagające przechowywania w temperaturze mrożenia – Produtos congelados – Produse congelate – Mrazené produkty – Zamrznjeni proizvodi – Pakastetut tuotteet – Frysta produkter
T(CH) = Охладени продукти – Chlazené výrobky – Kølede produkter – Gekühlte Erzeugnisse – Jahutatud tooted – Διατηρημένα με απλή ψύξη – Chilled products – Productos refrigerados – Produits réfrigérés – Prodotti refrigerati – Atdzesēti produkti – Atšaldyti produktai – Hűtött termékek – Prodotti mkessħin – Gekoelde producten – Produkty wymagające przechowywania w temperaturze chłodzenia – Produtos refrigerados – Produse refrigerate – Chladené produkty – Ohlajeni proizvodi – Jäähdytetyt tuotteet – Kylda produkter
U = Копитни: едър рогат добитък, прасета, овце, кози, диви и домашни еднокопитни – Kopytníci: skot, prasata, ovce, kozy, volně žijící a domácí lichokopytníci. – Hovdyr: Kvæg, svin, får, geder, og husdyr eller vildtlevende dyr af hesteracen. – Huftiere: Rinder, Schweine, Schafe, Ziegen, Wildpferde, Hauspferde – Kabjalised ja sõralised: veised, sead, lambad, kitsed, mets– ja koduhobused. – Οπληφόρα: βοοειδή, χοίροι, πρόβατα, αίγες, άγρια και κατοικίδια μόνοπλα – Ungulates: cattle, pigs, sheep, goats, wild and domestic solipeds – Ungulados: bovinos, porcinos, ovinos, caprinos, solípedos domésticos y salvajes. – Ongulés: les bovins, porcins, ovins, caprins et solipèdes domestiques ou sauvages. – Ungulati: bovini, suini, ovini, caprini e solipedi domestici o selvatici. – Nagaiņi: liellopi, cūkas, aitas, kazas, savvaļas un mājas nepārnadži – Kanopiniai: galvijai, kiaulės, avys, ožkos, laukiniai ir naminiai neporakanopiniai. – Patások: marha, sertés, juh, kecske, vad és házi páratlanujjú patások. – Ungulati: baqar, ħnieżer, nagħaġ, mogħoż, solipedi salvaġġi u domestiċi. – Hoefdieren: runderen, varkens, schapen, geiten, wilde en gedomesticeerde eenhoevigen – Zwierzęta kopytne: bydło, świnie, owce, kozy, dzikie i udomowione jednokopytne. – Ungulados: bovinos, suínos, ovinos, caprinos, solípedes domésticos ou selvagens. – Ungulate: bovine, porcine, ovine, caprine, solipede sălbatice și domestice – Kopytníky: dobytok, ošípané, ovce, kozy, voľne žijúce a domáce nepárnokopytníky. – Kopitarji: govedo, prašiči, ovce, koze, divji in domači enokopitarji. – Sorkka– ja kavioeläimet: naudat, siat, lampaat, vuohet, luonnonvaraiset ja kotieläiminä pidettävät kavioeläimet. – Hovdjur: nötkreatur, svin, får, getter, vilda och tama hovdjur.
E = Регистрирани еднокопитни животни, както е определено в Директива 90/426/ЕИО на Съвета – Registrovaní koňovití podle definice ve směrnici Rady 90/426/EHS. – Registrerede heste som defineret i Rådets direktiv 90/426/EØF. – Registrierte Equiden wie in der Richtlinie 90/426/EWG des Rates bestimmt – Nõukogu direktiivis 90/426/EMÜ märgitud registreeritud hobuslased. – Καταχωρημένα ιπποειδή όπως ορίζεται στην οδηγία 90/426/ΕΟΚ του Συμβουλίου – Registered equidae as defined in Council Directive 90/426/EEC. – Équidos registrados definidos en la Directiva 90/426/CEE del Consejo. – Équidés enregistrés au sens de la directive 90/426/CEE du Conseil. – Equidi registrati ai sensi della direttiva 90/426/CEE del Consiglio. – ReģistrētiEquidaesaskaņā ar Padomes Direktīvu 90/426/EEK – Registruoti arkliniai gyvūnai, kaip numatyta Tarybos direktyvoje 90/426/EEB. – A 90/426/EGK tanácsi irányelv szerint regisztrált lófélék. – Ekwidi rreġistrati kif iddefinit fid–Direttiva tal–Kunsill 90/426/KEE. – Geregistreerde paardachtigen als omschreven in Richtlijn 90/426/EEG van de Raad. – Zarejestrowane koniowate określone w dyrektywie Rady 90/426/EWG. – Equídeos registados conforme definido na Directiva 90/426/CEE do Conselho. – Ecvidee înregistrate conform Directivei 90/426/CEE a Consiliului – Registrované zvieratá koňovité, ako je definované v smernici Rady 90/426/EHS. – Registrirani kopitarji, kakor so opredeljeni v Direktivi Sveta 90/426/EGS. – Rekisteröidyt hevoseläimet kuten määritellään neuvoston direktiivissä 90/426/ETY. – Registrerade hästdjur enligt definitionen i rådets direktiv 90/426/EEG.
O = Други животни (включително животни от зоологически градини) – Ostatní zvířata (včetně zvířat v zoologické zahradě). – Andre dyr (herunder dyr fra zoologiske haver). – Andere Tiere (einschließlich Zootiere) – Teised loomad (kaasa arvatud loomaaia loomad). – Λοιπά ζώα (συμπεριλαμβανομένων των ζώων των ζωολογικών κήπων) – Other animals (including zoo animals). – Otros animales (incluidos los de zoológico). – Autres animaux (y compris animaux de zoos). – Altri animali (compresi gli animali dei giardini zoologici). – Citi dzīvnieki (ieskaitot zoodārza dzīvniekus) – Kiti gyvūnai (įskaitant zoologijos sodų gyvūnus). – Egyéb állatok (beleértve az állatkerti állatokat). – Annimali oħra (inklużi annimali taż–żu). – Andere dieren (met inbegrip van dierentuindieren). – Inne zwierzęta (w tym do ogrodów zoologicznych). – Outros animais (incluindo animais de jardim zoológico). – Alte animale (inclusiv animale din grădini zoologice) – Ostatné zvieratá (vrátane zvierat v ZOO). – Druge živali (vključno z živalmi za živalski vrt). – Muut eläimet (myös eläintarhoissa olevat eläimet). – Andra djur (även djur från djurparker).
(*) = Спряно въз основа на член 6 от Директива 97/78/ЕО до ново известие, както е посочено в колони 1, 4, 5 и 6 – Pozdrženo na základě článku 6 směrnice 97/78/ES až do dalšího oznámení, jak je uvedeno ve sloupcích 1, 4, 5 a 6. – Ophævet indtil videre iht. artikel 6 i direktiv 97/78/EF som angivet i kolonne 1, 4, 5 og 6. – Bis auf Weiteres nach Artikel 6 der Richtlinie 97/78/EG ausgesetzt, wie in den Spalten 1, 4, 5 und 6 vermerkt. – Peatatud direktiivi 97/78/EÜ artikli 6 alusel edasise teavitamiseni, nagu märgitud veergudes 1, 4, 5 ja 6. – Έχει ανασταλεί σύμφωνα με το άρθρο 6 της οδηγίας 97/78/ΕΚ μέχρι νεωτέρας, όπως σημειώνεται στις στήλες 1, 4, 5 και 6. – Suspended on the basis of Article 6 of Directive 97/78/EC until further notice, as noted in columns 1, 4, 5 and 6. – Autorización suspendida hasta nuevo aviso en virtud del artículo 6 de la Directiva 97/78/CE (columnas 1, 4, 5 y 6). – Suspendu jusqu'à nouvel ordre sur la base de l'article 6 de la directive 97/78/CE, comme indiqué dans les colonnes 1, 4, 5 et 6. – Sospeso a norma dell'articolo 6 della direttiva 97/78/CE fino a ulteriore comunicazione, secondo quanto indicato nelle colonne 1, 4, 5 e 6. – Apturēts, pamatojoties uz Direktīvas 97/78/EK 6. pantu līdz tālākiem ziņojumiem, kā minēts slejās 1, 4, 5 un 6. – Sustabdyta remiantis Direktyvos 97/78/EB 6 straipsniu iki tolesnio pranešimo, kaip nurodyta 1, 4, 5 ir 6 skiltyse. – További értesítésig a 97/78/EK irányelv 6. cikke alapján felfüggesztve, ami az 1., 4., 5. és 6. oszlopokban jelzésre került. – Sospiża abbażi ta' l–Artikolu 6 tad–Direttiva 97/78/KE sakemm jinħareġ avviż ieħor, kif imsemmi fil-kolonni 1, 4, 5 u 6. – Erkenning voorlopig opgeschort op grond van artikel 6 van Richtlijn 97/78/EG, zoals aangegeven in de kolommen 1,4,5 en 6. – Zawieszona do odwołania na podstawie art. 6 dyrektywy 97/78/WE, zgodnie z treścią kolumn 1, 4, 5 i 6. – Suspensas, com base no artigo 6.oda Directiva 97/78/CE, até que haja novas disposições, tal como referido nas colunas 1, 4, 5 e 6. – Suspendat în temeiul articolului 6 din Directiva 97/78/CE până la o comunicare ulterioară, conform indicațiilor din coloanele 1, 4, 5 și 6. – Pozastavené na základe článku 6 smernice 97/78/ES do ďalšieho oznámenia, ako je uvedené v stĺpcoch 1, 4, 5 a 6. – Odloženo na podlagi člena 6 Direktive 97/78/ES, do nadaljnjega, kakor je navedeno v stolpcih 1, 4, 5 in 6. – Ei sovelleta direktiivin 97/78/EY 6 artiklan perusteella kunnes toisin ilmoitetaan, siten kuin 1, 4, 5 ja 6 sarakkeessa esitetään. – Upphävd tills vidare på grundval av artikel 6 i direktiv 97/78/EG, vilket anges i kolumnerna 1, 4, 5 och 6.
(1) = Проверка според изискванията на Решение 93/352/ЕИО на Комисията, взето в изпълнение на член 19, параграф 3 от Директива 97/78/ЕО на Съвета – Kontrola v souladu s požadavky rozhodnutí Komise 93/352/EHS s výkonem čl. 19 odst. 3 směrnice Rady 97/78/ES. – Kontrol efter Kommissionens beslutning 93/352/EØF vedtaget i henhold til artikel 19, stk. 3, i Rådets direktiv 97/78/EF. – Kontrolle erfolgt in Übereinstimmung mit den Anforderungen der Entscheidung 93/352/EG der Kommission, die in Ausführung des Artikels 19 Absatz 3 der Richtlinie 97/78/EG des Rates angenommen wurde. – Kontrollida kooskõlas komisjoni otsusega 93/352/EMÜ nõukogu direktiivi 97/78/EÜ artikli 19 lõike 3 täideviimisel. – Ελέγχεται σύμφωνα με τις απαιτήσεις της απόφασης 93/352/ΕΟΚ της Επιτροπής που έχει ληφθεί κατ’ εφαρμογή του άρθρου 19 παράγραφος 3 της οδηγίας 97/78/ΕΚ του Συμβουλίου – Checking in line with the requirements of Commission Decision 93/352/EEC taken in execution of Article 19(3) of Council Directive 97/78/EC. – De acuerdo con los requisitos de la Decisión 93/352/CEE de la Comisión, adoptada en aplicación del artículo 19, apartado 3, de la Directiva 97/78/CE del Consejo. – Contrôles dans les conditions de la décision 93/352/CEE de la Commision prise en application de l'article 19, paragraphe 3, de la directive 97/78/CE du Conseil. – Controllo secondo le disposizioni della decisione 93/352/CEE della Commissione in applicazione dell'articolo 19, paragrafo 3, della direttiva 97/78/CE del Consiglio. – Pārbaude saskaņā ar Komisijas Lēmuma 93/352/EEK prasībām, ieviešot Padomes Direktīvas 97/78/EK 19. panta 3. punktu. – Patikrinimas pagal Komisijos sprendimo 93/352/EEB reikalavimus, vykdant Tarybos direktyvos 97/78/EB 19 straipsnio 3 punktą. – A 93/352/EGK bizottsági határozat követelményeivel összhangban ellenőrizve, a 97/78/EK tanácsi irányelv 19. cikkének (3) bekezdése szerint végrehajtva. – Iċċekkjar skond il-ħtiġijiet tad-Deċiżjoni tal-Kummissjoni 93/352/KEE meħuda biex jitwettaq l-Artikolu 19(3) tad-Direttiva tal-Kunsill 97/78/KE. – Controle overeenkomstig Beschikking 93/352/EEG van de Commissie, vastgesteld ter uitvoering van artikel 19, lid 3, van Richtlijn 97/78/EG. – Kontrola zgodnie z wymogami decyzji Komisji 93/352/EWG, która wykonuje postanowienia art. 19 ust. 3 dyrektywy Rady 97/78/WE. – Controlos nas condições da Decisão 93/352/CEE da Comissão, em aplicação do n.o3 do artigo 19.oda Directiva 97/78/CE do Conselho. – Controale desfășurate conform dispozițiilor Deciziei 93/352/CEE a Comisiei, adoptată în vederea punerii în aplicare a articolului 19 alineatul (3) din Directiva 97/78/CE a Consiliului. – Kontrola v súlade s požiadavkami rozhodnutia Komisie 93/352/EHS prijatými pri vykonávaní článku 19 ods. 3 smernice Rady 97/78/ES. – Preverjanje v skladu z zahtevami Odločbe Komisije 93/352/EGS, z namenom izvrševanja člena 19(3) Direktive Sveta 97/78/ES. – Tarkastus suoritetaan komission päätöksen 93/352/ETY, jolla pannaan täytäntöön neuvoston direktiivin 97/78/EY 19 artiklan 3 kohta, vaatimusten mukaisesti. – Kontroll i enlighet med kraven i kommissionens beslut 93/352/EEG, som antagits för tillämpning av artikel 19.3 i rådets direktiv 97/78/EG.
(2) = Само опаковани продукти – Pouze balené výrobky – Kun emballerede produkter – Nur umhüllte Erzeugnisse – Ainult pakitud tooted – Συσκευασμένα προϊόντα μόνο – Packed products only – Únicamente productos embalados – Produits emballés uniquement – Prodotti imballati unicamente – Tikai fasēti produkti – Tiktai supakuoti produktai – Csak csomagolt áruk – Prodotti ppakkjati biss – Uitsluitend verpakte producten – Tylko produkty pakowane – Apenas produtos embalados – Numai produse ambalate – Len balené produkty – Samo pakirani proizvodi – Ainoastaan pakatut tuotteet – Endast förpackade produkter
(3) = Само рибни продукти – Pouze rybářské výrobky – Kun fiskeprodukter – Ausschließlich Fischereierzeugnisse – Ainult pakitud kalatooted – Αλιεύματα μόνο – Fishery products only – Únicamente productos pesqueros – Produits de la pêche uniquement – Prodotti della pesca unicamente – Tikai zivju produkti – Tiktai žuvininkystės produktai – Csak halászati termékek – Prodotti tas-sajd biss – Uitsluitend visserijproducten – Tylko produkty rybołówstwa – Apenas produtos da pesca – Numai produse din domeniul pescuitului – Len produkty rybolovu – Samo ribiški proizvodi – Ainoastaan kalastustuotteet – Endast fiskeriprodukter
(4) = Само животински протеини – Pouze živočišné bílkoviny – Kun animalske proteiner – Nur tierisches Eiweiß – Ainult loomsed valgud – Ζωικές πρωτεΐνες μόνο – Animal proteins only – Únicamente proteínas animales – Uniquement protéines animales – Unicamente proteine animali – Tikai dzīvnieku proteīns – Tiktai gyvūniniai baltymai – Csak állati fehérjék – Proteini tal-annimali biss – Uitsluitend dierlijke eiwitten – Tylko białko zwierzęce – Apenas proteínas animais – Numai proteine animale – Len živočíšne bielkoviny – Samo živalske beljakovine – Ainoastaan eläinproteiinit – Endast djurprotein
(5) = Само кожи с вълна и кожи – Pouze surové kůže s vlnou – Kun uld, skind og huder – Nur Wolle, Häute und Felle – Ainult villad, karusnahad ja loomanahad – Έριο και δέρματα μόνο – Wool hides and skins only – Únicamente lana, cueros y pieles – Laine et peaux uniquement – Lana e pelli unicamente – Tikai dzīvnieku vilna un zvērādas – Tiktai vilna, kailiai ir odos – Csak irhák és bőrök – Ġlud tas-suf biss – Uitsluitend wol, huiden en vellen – Tylko wełna, skóry i skórki – Apenas lã e peles – Numai lână și piei – Len vlnené prikrýky a kože – Samo kožuh in koža – Ainoastaan villa, vuodat ja nahat – Endast ull, hudar och skinn
(6) = Само течни мазнини, масла и рибни масла – Pouze tekuté tuky, oleje a rybí tuky – Nur flüssige Fette, Öle und Fischöle – Kun flydende fedtstoffer, olier og fiskeolier – Ainult vedelad rasvad, õlid ja kalaõlid – Μόνον υγρά λίπη, έλαια και ιχθυέλαια – Only liquid fats, oils, and fish oils – Solo grasas líquidas, aceites y aceites de pescado – Graisses, huiles et huiles de poisson liquides uniquement – Esclusivamente grassi liquidi, oli e oli di pesce – Tikai šķidrie tauki, eļļa un zivju eļļa – Tiktai skysti riebalai, aliejus ir žuvų taukai – Csak folyékony zsírok, olajok és halolajok – Xaħmijiet likwidi, żjut, u żjut tal-ħut biss – Uitsluitend vloeibare vetten, oliën en visolie – Tylko płynne tłuszcze, oleje i oleje rybne – Apenas gorduras líquidas, óleos e óleos de peixe – Numai grăsimi, uleiuri și uleiuri de pește lichide – Len tekuté tuky, oleje a rybie oleje – Samo tekoče maščobe, olja in ribja olja – Ainoastaan nestemäiset rasvat, öljyt ja kalaöljyt – Endast flytande fetter, oljor och fiskoljor
(7) = Исландски понита (само от април до октомври) – Islandští poníci (pouze od dubna do října) – Islandske ponyer (kun fra april til oktober) – Islandponys (nur von April bis Oktober) – Islandi ponid (ainult aprillist oktoobrini) – Μικρόσωμα άλογα (πόνυς) (από τον Απρίλιο έως τον Οκτώβριο μόνο) – Icelandic ponies (from April to October only) – Poneys de Islandia (únicamente desde abril hasta octubre) – Poneys d’Islande (d'avril à octobre uniquement) – Poneys islandesi (solo da aprile a ottobre) – Islandes poniji (tikai no aprīļa līdz oktobrim) – Islandijos poniai (tiktai nuo balandžio iki spalio mėn.) – Izlandi pónik (csak áprilistól októberig) – Ponijiet Islandiżi (minn April sa Ottubru biss) – IJslandse pony's (enkel van april tot oktober) – Kuce islandzkie (tylko od kwietnia do października) – Poneys da Islândia (apenas de Abril a Outubro) – Ponei islandezi (numai între lunile aprilie și octombrie) – Islandské poníky (len od apríla do októbra) – Islandski poniji (samo od aprila do oktobra) – Islanninponit (ainoastaan huhtikuusta lokakuuhun) – Islandshästar (endast från april till oktober)
(8) = Само еднокопитни – Pouze koňovití – Kun enhovede dyr – Nur Einhufer – Ainult hobuslased – Μόνο ιπποειδή – Equidaes only – Equinos únicamente – Équidés uniquement – Unicamente equidi – TikaiEquidae– Tiktai arkliniai gyvūnai – Csak lófélék – Ekwidi biss – Uitsluitend paardachtigen – Tylko koniowate – Apenas equídeos – Numai ecvidee – Len zvieratá koňovité – Samoequidae– Ainoastaan hevoset – Endast hästdjur
(9) = Само тропически риби – Pouze tropické ryby – Kun tropiske fisk – Nur tropische Fische – Ainult troopilised kalad – Τροπικά ψάρια μόνο – Tropical fish only – Únicamente peces tropicales – Poissons tropicaux uniquement – Unicamente pesci tropicali – Tikai tropu zivis – Tiktai tropinės žuvys – Csak trópusi halak – Ħut tropikali biss – Uitsluitend tropische vissen – Tylko ryby tropikalne – Apenas peixes tropicais – Numai pești tropicali – Len tropické ryby – Samo tropske ribe – Ainoastaan trooppiset kalat – Endast tropiska fiskar
(10) = Само котки, кучета, гризачи, зайцеподобни, живи риби и влечуги – Pouze kočky, psi, hlodavci, zajícovci, živé ryby a plazi – Kun katte, hunde, gnavere, harer, levende fisk og krybdyr – Nur Katzen, Hunde, Nagetiere, Hasentiere, lebende Fische und Reptilien – Ainult kassid, koerad, närilised, jäneselised, eluskalad, roomajad ja muud linnud, välja arvatud jaanalinnulased. – Μόνο γάτες, σκύλοι, τρωκτικά, λαγόμορφα, ζωντανά ψάρια, ερπετά και πτηνά, εκτός από τα στρουθιοειδή – Only cats, dogs, rodents, lagomorphs, live fish, and reptiles – Únicamente gatos, perros, roedores, lagomorfos, peces vivos y reptiles. – Uniquement chats, chiens, rongeurs, lagomorphes, poissons vivants et reptiles. – Unicamente cani, gatti, roditori, lagomorfi, pesci vivi e rettili. – Tikai kaķi, suņi, grauzēji, lagomorphs, dzīvas zivis, un reptiļi – Tiktai katės, šunys, graužikai, kiškiniai, gyvos žuvys, ropliai – Csak macskák, kutyák, rágcsálók, nyúlfélék, élő halak, hüllők. – Qtates, klieb, rodenti, lagomorfi, ħut ħaj, u rettili. – Uitsluitend katten, honden, knaagdieren, haasachtigen, levende vis, en reptielen. – Tylko koty, psy, gryzonie, zającokształtne, żywe ryby i gady. – Apenas gatos, cães, roedores, lagomorfos, peixes vivos, e répteis. – Numai pisici, câini, rozătoare, lagomorfe, pești vii și reptile – Len mačky, psy, hlodavce, zajacovité zvieratá, živé ryby a plazy. – Samo mačke, psi, glodalci, lagomorfi, žive ribe, plazilci in ptiči. – Ainoastaan kissat, koirat, jyrsijät, jäniseläimet, elävät kalat ja matelijat. – Endast katter, hundar, gnagare, hardjur, levande fiskar och reptiler.
(11) = Само насипна храна за животни – Pouze krmiva ve velkém – Kun foderstoffer i løs afladning – Nur Futtermittel als Schüttgut – Ainult pakendamata loomatoit – Ζωοτροφές χύμα μόνο – Only feedstuffs in bulk – Únicamente alimentos a granel para animales – Aliments pour animaux en vrac uniquement – Alimenti per animali in massa unicamente – Tikai beramā lopbarība – Tiktai neįpakuoti pašarai – Csak ömlesztett takarmányok – Oġġetti tal-għalf fi kwantitajiet kbar biss – Uitsluitend onverpakte diervoeders – Tylko pasze luzem – Apenas alimentos para animais a granel – Numai furaje la vrac – Len voľne ložené krmivá – Samo krma v razsutem stanju – Ainoastaan pakkaamaton rehu – Endast foder i lösvikt
(12) = За (U) в случай на еднокопитни, само тези, предназначени за зоологически градини; и за (O), само пилета на един ден, риби, кучета, котки, насекоми или други животни, предназначени за зоологически градини – Pro (U), v případě lichokopytníků, pouze ti odeslaní do zoologické zahrady; a pro (O) pouze jednodenní kuřata, ryby, psi, kočky, hmyz nebo jiná zvířata odeslaná do zoologické zahrady. – Ved (U), for så vidt angår dyr af hestefamilien, kun dyr sendt til en zoologisk have; og ved (O) kun daggamle kyllinger, fisk, hunde, katte, insekter eller andre dyr sendt til en zoologisk have. – Für (U) im Fall von Einhufern, nur an einen Zoo versandte Tiere; und für (O) nur Eintagsküken, Fische, Hunde, Katzen, Insekten oder andere für einen Zoo bestimmte Tiere – Ainult (U) loomaaeda mõeldud hobuseliste puhul; ja ainult (O) ühepäevaste tibude, kalade, koerte, kasside, putukate ja teiste loomaaeda mõeldud loomade puhul. – Για την κατηγορία (U) στην περίπτωση των μόνοπλων, μόνο αυτά προς μεταφορά σε ζωολογικό κήπο, και για την κατηγορία (O), μόνο νεοσσοί μιας ημέρας, ψάρια, σκύλοι, γάτες, έντομα, ή άλλα ζώα προς μεταφορά σε ζωολογικό κήπο – For (U) in the case of solipeds, only those consigned to a zoo; and for (O), only day-old chicks, fish, dogs, cats, insects, or other animals consigned to a zoo. – En lo que se refiere a (U) en el caso de solípedos, solo los destinados a un zoológico; en cuanto a (O), solo polluelos de un día, peces, perros, gatos, insectos u otros animales destinados a un zoológico. – Pour «U», dans le cas des solipèdes, uniquement ceux expédiés dans un zoo; et pour «O», uniquement les poussins d’un jour, poissons, chiens, chats, insectes ou autres animaux expédiés dans un zoo. – Per (U) nel caso di solipedi, soltanto quelli destinati a uno zoo, e per (O) soltanto pulcini di un giorno, pesci, cani, gatti, insetti o altri animali destinati a uno zoo. – (U) tikai tie nepārnadži, kas ir nodoti zoodārzam; (O) tikai vienu dienu veci cāļi, zivis, suņi, kaķi, kukaiņi un citi dzīvnieki, kas ir nodoti zoodārzam – (U) neporakanopinių atveju, tiktai jei vežami į zoologijos sodą, ir (O) – tiktai vienadieniai viščiukai, žuvys, šunys, katės, vabzdžiai arba kiti į zoologijos sodą vežami gyvūnai. – Az (U) esetében páratlanujjú patások esetében csak az állatkertbe szállított egyedek; az (O) esetében csak naposcsibék, halak, kutyák, macskák, rovarok vagy egyéb állatkertbe szállított állatok. – Għal (U) fil-każ ta' solipedi, dawk biss ikkonsenjati lil żu; u għal (O ), flieles ta' ġurnata żmien, ħut, klieb, qtates, insetti, jew annimali oħra kkonsenjati lil żu, biss. – Voor (U) in het geval van eenhoevigen, uitsluitend naar een direntuin verzonden dieren; en voor (O) uitsluitend eendagskuikens, vissen, honden, katten, insecten of andere naar een dierentuin verzonden dieren. – Dla (U) w przypadku jednokopytnych tylko przeznaczone do zoo; a dla (O) tylko jednodniowe pisklęta, ryby, psy, koty, owady lub inne zwierzęta przeznaczone do zoo. – Relativamente a (U), no caso dos solípedes, só os de jardim zoológico; relativamente a (O), só pintos do dia, peixes, cães, gatos, insectos, ou outros animais de jardim zoológico. – Pentru (U) în cazul solipedelor, numai cele încredințate unei grădini zoologice; și pentru (O), doar pui de o zi, pești, câini, pisici, insecte sau alte animale încredințate unei grădini zoologice. – Pre (U), v prípade nepárnokopytníkov len tie, ktoré sú posielané do ZOO; a pre (O) len jednodňové kurčatá, ryby, psy, mačky, hmyz, alebo iné zvieratá posielané do ZOO. – Za (U) v primeru enokopitarjev, samo tisti, namenjeni v živalski vrt; in za (O ), samo dan stari piščanci, ribe, psi, mačke, žuželke ali druge živali, namenjene v živalski vrt. – Sorkka- ja kavioeläimistä (U) ainoastaan eläintarhaan tarkoitetut kavioeläimet; muista eläimistä (O) ainoastaan eläintarhaan tarkoitetut untuvikot, kalat, koirat, kissat, hyönteiset tai muut eläimet. – För (U) när det gäller vilda och tama hovdjur, endast sådana som finns i djurparker; och för (O), endast daggamla kycklingar, fiskar, hundar, katter, insekter, eller andra djur i djurparker.
(13) = Предназначено за транзитното преминаване през Европейската общност на пратки с някои продукти от животински произход за консумация от човека, идващи за или от Русия, по реда на процедурите на съответното общностно законодателство – Určeno k přepravě přes Evropské společenství pro zásilky s určitými výrobky živočišného původu pro lidskou spotřebu, které směřují do nebo pocházejí z Ruska podle zvláštních postupů tušených v příslušném právu Společenství. – Udpeget EF-transitsted for sendinger af visse animalske produkter til konsum, som transporteres til eller fra Rusland i henhold til de særlige procedurer, der er fastsat i de relevante EF-bestemmelser. – Für den Versand von zum menschlichen Verzehr bestimmten Erzeugnissen tierischen Ursprungs aus oder nach Russland durch das Zollgebiet der Europäischen Gemeinschaft gemäß den in den einschlägigen Rechtsvorschriften der Gemeinschaft vorgesehenen Verfahren – Määratud transiidiks Euroopa Ühenduse kaudu teatud inimtarbimiseks mõeldud loomset päritolu toodete partiidele, mis lähevad Venemaale või tulevad Venemaalt ning kuuluvad ühenduse seaduste vastavate protseduuride alla. – Προς διαμετακόμιση ορισμένων προϊόντων ζωϊκής προέλευσης που προορίζονται για κατανάλωση από τον άνθρωπο μέσω της Ευρωπαϊκής Κοινότητας, προερχόμενων από και κατευθυνόμενων προς τη Ρωσία, σύμφωνα με ειδικές διαδικασίες που προβλέπονται στη σχετική κοινοτική νομοθεσία – Designated for transit across the European Community for consignments of certain products of animal origin for human consumption, coming to or from Russia under the specific procedures foreseen in relevant Community legislation. – Designado para el tránsito a través de la Comunidad Europea de partidas de determinados productos de origen animal destinados al consumo humano, que tienen Rusia como origen o destino, con arreglo a los procedimientos específicos previstos en la legislación comunitaria pertinente. – Désigné pour le transit, dans la Communauté européenne, d’envois de certains produits d’origine animale destinés à la consommation humaine, en provenance ou à destination de la Russie selon les procédures particulières prévues par la législation communautaire applicable. – Designato per il transito nella Comunità europea di partite di taluni prodotti di origine animale destinati al consumo umano, provenienti dalla o diretti in Russia, secondo le procedure specifiche previste nella pertinente legislazione comunitaria. – Norīkojums sūtījumu tranzītam caur Eiropas Kopienu noteiktu dzīvnieku izcelsmes produktu, kas tiek sūtīti uz Krieviju vai no tās, patēriņam saskaņā ar noteiktu, attiecīgā Kopienas likumdošanā paredzētu kārtību – Skirta tam tikrų gyvulinės kilmės produktų, skirtų žmonių maistui, siuntų tranzitui per Europos bendriją, vežamų į arba iš Rusijos vadovaujantis specialia atitinkamuose Bendrijos teisės aktuose numatyta tvarka. – Az Európai Közösségen keresztül történő tranzitszállításra kijelölve bizonyos emberi fogyasztásra szánt állati eredetű termékek szállítmányai számára, amelyek Oroszországból érkeznek a vonatkozó közösségi jogszabályokban előre elrendelt különleges eljárások szerint. – Allokat għat-traġitt tul il-Komunità Ewropea għal kunsinji ta' ċerti prodotti għall-konsum tal-bniedem li joriġinaw mill-annimali, provenjenti minn jew diretti lejn ir-Russja taħt il-proċeduri speċifiċi previsti fil-leġislazzjoni Komunitarja rilevanti. – Aangewezen voor doorvoer door de Europese Gemeenschap van partijen van bepaalde producten van dierlijke oorsprong die bestemd zijn voor menselijke consumptie, bestemd voor of afkomstig van Rusland, overeenkomstig de specifieke procedures van de relevante communautaire wetgeving. – Przeznaczone do przewozu przez Wspólnotę Europejską przesyłek pewnych produktów pochodzenia zwierzęcego przeznaczonych do spożycia przez ludzi, przywożonych do lub pochodzących z Rosji, na podstawie szczególnych procedur przewidzianych w odpowiednich przepisach Wspólnoty. – Designado para o trânsito, na Comunidade Europeia, de remessas de certos produtos de origem animal destinados ao consumo humano, com destino à Russia ou dela provenientes, ao abrigo dos procedimentos específicos previstos pela legislação comunitária pertinente. – Desemnat pentru tranzitul în cadrul Comunității Europene privind transportul anumitor produse de origine animală destinate consumului uman, înspre sau dinspre Rusia, conform unor proceduri specifice prevăzute de legislația comunitară relevantă. – Určené na tranzit cez Európske spoločenstvo pre zásielky určitých produktov živočíšneho pôvodu na ľudskú spotrebu pochádzajúce z Ruska podľa osobitných postupov plánovaných v príslušnej legislatíve Spoločenstva. – Določeno za tranzit preko Evropske skupnosti za pošiljke nekaterih proizvodov živalskega izvora za prehrano ljudi, ki prihajajo iz Rusije po posebnih postopkih, predvidenih v ustrezni zakonodaji Skupnosti. – Asetettu passitukseen Euroopan yhteisön kautta, kun on kyse tiettyjen ihmisravinnoksi tarkoitettujen eläinperäisten tuotteiden lähetyksistä, jotka tulevat Venäjälle tai lähtevät sieltä yhteisön lainsäädännön mukaisia erityismenettelyjä noudattaen. – För transit genom Europeiska gemenskapen av sändningar av vissa produkter av animaliskt ursprung avsedda att användas som livsmedel, som transporteras till eller från Ryssland enligt de särskilda förfaranden som fastställts i relevant gemenskapslagstiftning.
(14) = Разрешени са ограничен брой видове, така както е определено от компетентния национален орган – Povoluje se omezený počet druhů podle definice příslušných vnitrostátních orgánů. – Et begrænset antal arter som fastsat af den kompetente nationale myndighed. – Es ist nur eine begrenzte, von der zuständigen nationalen Behörde festgelegte Anzahl Arten zugelassen – Lubatud on ainult piiratud arv liike, mille on kindlaks määranud pädev siseriiklik asutus. – Επιτρέπεται περιορισμένος μόνο αριθμός ειδών, τα οποία καθορίζονται από την αρμόδια εθνική αρχή – A limited number of species are permitted, as defined by the competent national authority. – Se permite un número limitado de especies, tal como lo establezca la autoridad nacional competente. – Suivant la définition de l'autorité nationale compétente, un nombre limité d'espèces sont autorisées. – Sono ammesse solo alcune specie quali definite dall'autorità nazionale competente. – Atļauts ierobežots sugu skaits, kā noteikusi attiecīgās valsts kompetentā iestāde – Leidžiamas ribotas skaičius rūšių, kaip nustatyta kompetentingos nacionalinės institucijos. – Korlátozott számú faj engedélyezett az illetékes nemzeti hatóság meghatározása szerint. – Numru limitat ta' speċi huwa permess, kif definit mill-awtorità nazzjonali kompetenti. – Een beperkt aantal soorten is toegelaten, als omschreven door de bevoegde nationale autoriteit. – Dopuszcza się ograniczoną liczbę gatunków, jak określiły właściwe władze krajowe. – É permitido um número limitado de espécies, a definir pela autoridade nacional competente. – Este permis un număr limitat de specii, stabilit de autoritatea națională competentă. – Je povolený obmedzený počet druhov, ako určil príslušný národný orgán. – Dovoljeno je omejeno število vrst, kakor je določil pristojni nacionalni organ. – Toimivaltaisen kansallisen viranomaisen määrittelemä rajoitettu määrä lajeja sallitaan. – Ett begränsat antal arter tillåts, enligt vad som fastställts av den behöriga nationella myndigheten.
(15) = Това одобрение важи единствено до 31 юли 2011 г. – Toto schválení platí pouze do 31. července 2011. – Denne godkendelse gælder kun indtil den 31. juli 2011. – Diese Genehmigung gilt nur bis zum 31.7.2011. – See heakskiit kehtib ainult 31. juulini 2011. – Η έγκριση αυτή ισχύει μόνο μέχρι τις 31.7.2011. – This approval is valid only until 31.7.2011. – Esta autorización únicamente es válida hasta el 31.7.2011. – Cette autorisation n'est valable que jusqu'au 31 juillet 2011. – La presente autorizzazione è valida soltanto fino al 31.7.2011. – Šis apstiprinājums ir spēkā tikai līdz 2011. gada 31. jūlijam – Šis patvirtinimas galioja tik iki 2011 m. liepos 31 d. – A jóváhagyás 2011. július 31-ig érvényes. – Din l-approvazzjoni hija valida biss sal-31/07/2011. – Deze goedkeuring is slechts geldig tot en met 31 juli 2011. – Niniejsze zatwierdzenie jest ważne do dnia 31 lipca 2011 r. – Esta aprovação só é válida até 31 de Julho de 2011. – Această aprobare este valabilă numai până la 31 iulie 2011. – Ta odobritev velja samo do 31. julija 2011. – Toto schválenie je platné len do 31. júla 2011. – Tämä hyväksyntä on voimassa ainoastaan 31.7.2011 saakka. – Detta godkännande är giltigt bara till den 31 juli 2011.
1 2 3 4 5 6
AntwerpenAnvers BE ANR 1 P Kaai 650 HC, NHC
Kallo HC, NHC
Brussel–ZaventemBruxelles–Zaventem BE BRU 4 A Flight Care HC-T(2)
Flight Care 2 NHC(2) U, E, O
Avia Partner HC-T(2)
WFS HC-T(2)
Swiss Port HC-T(2)
GentGand BE GNE 1 P HC-NT(6), NHC-NT(6)
LiègeLuik BE LGG 4 A HC, NHC-NT(2), NHC-T(FR) U, E, O
OostendeOstende BE OST 4 A IC-1 HC(2)
IC-2 E
ZeebruggeZeebruges BE ZEE 1 P OCHZ HC(2), NHC(2)
1 2 3 4 5 6
Bregovo BG BRE 3 R HC(2), NHC
Burgas BG BOJ 1 P HC(2), NHC
Gjushevo BG GJE 3 R HC(2), NHC
Kalotina BG KAL 3 R HC(2), NHC U, E, O
Kapitan Andreevo BG KAN 3 R HC, NHC U, E, O
Sofia BG SOF 4 A HC(2), NHC(2) E, O
Varna BG VAR 1 P HC(2), NHC
Zlatarevo BG ZLA 3 R HC(2), NHC
1 2 3 4 5 6
Praha-Ruzyně CZ PRG 4 A HC(2), NHC-T(CH)(2), NHC-NT(2) E, O
1 2 3 4 5 6
Aalborg 1(Greenland Port) 1 DK AAL 1a P HC-T(FR)(1)(2)
Aalborg 2 (Greenland Port) DK AAL 1b P HC(2), NHC(2)
Århus DK AAR 1 P HC(1)(2), NHC-T(FR)NHC-NT(2)(11)
Esbjerg DK EBJ 1 P HC-T(FR)(1)(2), NHC-T(FR)(2), NHC-NT(11)
Fredericia DK FRC 1 P HC(1)(2), NHC(2), NHC-NT(11)
Hanstholm DK HAN 1 P HC-T(FR)(1)(3)
Hirtshals DK HIR 1 P Centre 1 HC-T(FR)(1)(2)
Centre 2 HC-T(FR)(1)(2)
Billund DK BLL 4 A HC-T(1)(2), NHC(2) U, E, O
København DK CPH 4 A Centre 1, SAS 1 (North) HC(1)(2), NHC (*)
Centre 2, SAS 2 (East) HC (*), NHC(2)
Centre 3 U, E, O
København DK CPH 1 P HC(1), NHC-T(FR), NHC-NT
Kolding DK KOL 1 P NHC(11)
Skagen DK SKA 1 P HC-(FR)(1)(2)(3)
1 2 3 4 5 6
Berlin–Tegel DE TXL 4 A HC(2), NHC O
Brake DE BKE 1 P NHC-NT(4)
Bremen DE BRE 1 P HC, NHC
Bremerhaven DE BRV 1 P HC, NHC
Cuxhaven DE CUX 1 P IC 1 HC-T(FR)(3)
IC 2 HC-T(FR)(3)
Düsseldorf DE DUS 4 A HC(2), NHT-T(CH)(2)NHC-NT(2) O
Frankfurt/Main DE FRA 4 A HC, NHC U, E, O
Hahn Airport DE HNH 4 A HC(2), NHC(2) O
Hamburg Flughafen DE HAM 4 A HC, NHC O
Hamburg Hafen DE HAM 1 P Burchardkai HC, NHC-NT, NHC-T(FR)
Frigo Altenwerder HC
Reiherdamm HC, NHC-T(FR), NHC-NT
Hannover–Langenhagen DE HAJ 4 A HC(2), NHC(2) O
Kiel DE KEL 1 P HC, NHC
Köln DE CGN 4 A HC(2), NHC(2) O
Leipzig-Halle Flughafen DE LEJ 4 A HC(2), NHC(2) U, E, O
Lübeck DE LBC 1 P HC, NHC E(14)
München DE MUC 4 A HC(2), NHC(2) O
Rostock DE RSK 1 P HC, NHC U, E, O
Rügen DE MUK 1 P HC(3)
Schönefeld DE SXF 4 A HC(2), NHC(2) U, E, O
Stuttgart DE STR 4 A HC(2), NHC(2) O
1 2 3 4 5 6
Luhamaa EE LHM 3 R HC, NHC U, E
Muuga EE MUG 1 P IC 1 HC, NHC-T(FR), NHC-NT
AS Refetra HC-T(FR)(2)
Narva EE NAR 3 R HC, NHC-NT
Paldiski EE PLS 1 P HC(2), NHC-NT(2)
1 2 3 4 5 6
Dublin Airport IE DUB 4 A E, O
Dublin Port IE DUB 1 P HC(2), NHC
Shannon IE SNN 4 A HC(2), NHC(2) U, E, O
1 2 3 4 5 6
Evzoni GR EVZ 3 R HC, NHC-NT U, E, O
Athens International Airport GR ATH 4 A HC(2), NHC-NT(2) U, E, O
Idomeni GR EID 2 F U, E
Kakavia GR KKV 3 R HC(2), NHC-NT
Neos Kafkassos GR NKF 2 F HC(2), NHC-NT U, E
Neos Kafkassos GR NKF 3 R HC, NHC-NT U, E
Peplos GR PEP 3 R HC(2), NHC-NT E
Pireas GR PIR 1 P HC(2), NHC-NT
Thessaloniki GR SKG 4 A HC-T(CH)(2), NHC-NT O
Thessaloniki GR SKG 1 P HC(2), NHC-NT
1 2 3 4 5 6
A Coruña–Laxe ES LCG 1 P A Coruña HC, NHC
Laxe HC
Algeciras ES ALG 1 P Productos HC, NHC
Animales U, E, O
Alicante ES ALC 4 A HC(2), NHC(2) O
Alicante ES ALC 1 P HC, NHC-NT
Almería (*) ES LEI 4 A HC(2), NHC(2) (*) O (*)
Almería ES LEI 1 P HC, NHC-NT
Asturias ES AST 4 A HC(2)
Barcelona ES BCN 4 A Iberia HC(2), NHC-T(CH)(2), NHC-NT(2) O
Flightcare HC(2), NHC(2) O
Barcelona ES BCN 1 P HC, NHC
Bilbao ES BIO 4 A HC(2), NHC(2), O
Bilbao ES BIO 1 P HC, NHC
Cádiz ES CAD 1 P HC, NHC
Cartagena ES CAR 1 P HC, NHC
Castellón ES CAS 1 P HC, NHC
Ciudad Real ES CQM 4 A HC(2), NHC(2)
Gerona ES GRO 4 A HC(2), NHC(2)
Gijón ES GIJ 1 P HC, NHC
Gran Canaria ES LPA 4 A HC(2), NHC-NT(2) O
Huelva ES HUV 1 P Puerto Interior HC-T(FR), HC-T(CH)
Puerto Exterior NHC-NT
Las Palmas de Gran Canaria ES LPA 1 P Productos HC, NHC
Animales U, E, O
Madrid ES MAD 4 A Iberia HC(2), NHC(2) U, E, O
Flightcare HC(2), NHC-T(CH)(2), NHC-NT(2) U, E, O
PER4 HC-T(CH)(2)
WFS: World Wide Flight Services HC(2), NHC-T(CH)(2), NHC-NT O
Málaga ES AGP 4 A HC(2), NHC(2) O
Málaga ES AGP 1 P HC, NHC U, E, O
Marín ES MAR 1 P HC, NHC-T(FR), NHC-NT
Palma de Mallorca ES PMI 4 A HC-NT(2), HC-T(CH)(2), HC-T(FR)(2) (*)NHC-NT(2), NHC-T(CH)(2), NHC-T(FR)(2) (*) O
Santa Cruz de Tenerife ES SCT 1 P Dársena HC
Dique NHC U, E, O
Santander ES SDR 4 A HC(2), NHC(2)
Santander ES SDR 1 P HC, NHC
Santiago de Compostela ES SCQ 4 A HC(2), NHC(2)
San Sebastián (*) ES EAS 4 A HC(2) (*), NHC(2) (*)
Sevilla ES SVQ 4 A HC(2), NHC(2) O
Sevilla ES SVQ 1 P HC, NHC
Tarragona ES TAR 1 P HC, NHC
Tenerife Norte ES TFN 4 A HC(2)
Tenerife Sur ES TFS 4 A Productos HC(2), NHC(2)
Animales U, E, O
Valencia (*) ES VLC 4 A HC(2) (*), NHC(2) (*) O (*)
Valencia ES VLC 1 P HC, NHC
Vigo ES VGO 4 A HC(2), NHC(2)
Vigo ES VGO 1 P T.C. Guixar HC, NHC-T(FR), NHC-NT
Pantalan 3 HC-T(FR)(2)(3)
Frioya HC-T(FR)(2)(3)
Frigalsa HC-T(FR)(2)(3)
Pescanova HC-T(FR)(2)(3)
Vieirasa HC-T(FR)(3)
Fandicosta HC-T(FR)(2)(3)
Frig. Morrazo HC-T(FR)(3)
Vilagarcía–Ribeira–Caramiñal ES RIB 1 P Vilagarcía HC(2), NHC(2)(11)
Ribeira HC
Caramiñal HC
Vitoria ES VIT 4 A Productos HC(2), NHC-NT(2), NHC-T(CH)
Animales U, E, O
Zaragoza ES ZAZ 4 A HC(2)
1 2 3 4 5 6
Bordeaux FR BOD 4 A HC-T(1), HC-NT, NHC
Bordeaux FR BOD 1 P HC-NT
Boulogne FR BOL 1 P HC-T(1)(3), HC-NT(1)(3)
Brest FR BES 4 A HC-T(CH)(1)(2)
Brest FR BES 1 P HC-T(FR)(1), NHC-T(FR)
Châteauroux-Déols FR CHR 4 A HC-T(2)
Concarneau – Douarnenez FR COC 1 P Concarneau HC-T(1)(3)
Douarnenez HC-T(FR)(1)(3)
Deauville FR DOL 4 A E
Dunkerque FR DKK 1 P Caraibes HC-T(1), HC-NT
Maison Blanche NHC-NT
Le Havre FR LEH 1 P Route des Marais HC-T(1), HC-NT, NHC
Dugrand HC-T(FR)(1)(2)
EFBS HC-T(FR)(1)(2)
Fécamp HC-NT(6), NHC-NT(6)
Lorient FR LRT 1 P CCIM NHC-NT(4)
Lyon-Saint Exupéry FR LIO 4 A HC-T(1), HC-NT, NHC O
Marseille Port (15) FR MRS 1 P Hangar 14 E
STEF HC-T(1)(2), HC-NT(2)
Marseille – Fos-sur-Mer FR FOS 1 P HC-T(1), HC-NT, NHC
Marseille aéroport FR MRS 4 A HC-T(1), HC-NT O
Nantes – Saint-Nazaire FR NTE 1 P HC-T(1), HC-NT, NHC-NT
Nice FR NCE 4 A HC-T(CH)(1)(2) O
Orly FR ORY 4 A SFS HC-T(1)(2), HC-NT(2), NHC
Réunion Port Réunion FR LPT 1 P HC(1), NHC
Réunion Roland-Garros FR RUN 4 A HC(1), NHC O
Roissy – Charles-de-Gaulle FR CDG 4 A Air France HC-T(1), HC-NT, NHC-NT
France Handling HC-T(1), HC-NT, NHC
Station animalière U, E, O(14)
Rouen FR URO 1 P HC-T(1)(2), HC-NT(2), NHC
Sète FR SET 1 P Frontignan HC-T(1), HC-NT
Toulouse-Blagnac FR TLS 4 A HC-T(1)(2), HC-NT(2), NHC(2) O
Vatry FR VRY 4 A HC-T(CH)(1)(2)
1 2 3 4 5 6
Ancona IT AOI 4 A HC, NHC
Ancona IT AOI 1 P VIS HC
Garbage NHC
Bari IT BRI 1 P HC, NHC-NT
Bergamo IT BGO 4 A HC, NHC
Bologna-Borgo Panigale IT BLQ 4 A HC(2), NHC(2) O
Brescia Montichiari IT MCH 4 A HC(2), NHC(2)
Brindisi IT BDS 1 P HC
Civitavecchia IT CVV 1 P HC-T(2)
Genova IT GOA 1 P Calata Sanità (terminal Sech) HC(2), NHC-NT(2)
Nino Ronco (terminal Messina) NHC-NT(2)
Porto di Voltri (Voltri) HC(2), NHC-NT(2)
Ponte Paleocapa NHC-NT(6)
Genova IT GOA 4 A HC(2), NHC(2) O
Gioia Tauro IT GIT 1 P HC, NHC
La Spezia IT SPE 1 P HC, NHC U, E
Livorno-Pisa IT LIV 1 P Porto Commerciale HC, NHC-NT
Sintermar HC, NHC
Lorenzini HC, NHC-NT
Terminal Darsena Toscana HC, NHC
Livorno-Pisa IT PSA 4 A HC(2), NHC(2)
Milano-Linate IT LIN 4 A HC(2), NHC(2) O
Milano-Malpensa IT MXP 4 A Magazzini aeroportuali ALHA HC(2), NHC(2)
SEA U, E
Cargo City MLE HC, NHC O
Napoli IT NAP 1 P Molo Bausan HC, NHC
Napoli IT NAP 4 A HC, NHC-NT
Olbia IT OLB 1 P HC-T(FR)(3)
Palermo IT PMO 4 A HC-T
Palermo IT PMO 1 P HC
Ravenna IT RAN 1 P Sapir 1 NHC-NT(6)
TCR HC-T(FR)(2), HC-NT(2), NHC-NT(2)
Setramar NHC-NT(4)
Docks Cereali NHC-NT
Reggio Calabria (*) IT REG 1 P HC (*), NHC (*)
Reggio Calabria IT REG 4 A HC, NHC
Roma-Fiumicino IT FCO 4 A Alitalia HC(2), NHC-NT(2) O(14)
Cargo City ADR HC, NHC
Isola Veterinaria U, E, O
Rimini IT RMI 4 A HC(2), NHC(2)
Salerno IT SAL 1 P HC, NHC
Taranto IT TAR 1 P HC, NHC
Torino-Caselle IT CTI 4 A HC(2), NHC-NT(2)
Trapani IT TPS 1 P HC
Trieste IT TRS 1 P Hangar 69 HC, NHC
Venezia IT VCE 4 A HC(2), NHC-T(CH)(2), NHC-NT(2)
Venezia IT VCE 1 P HC-T, NHC-NT
Verona IT VRN 4 A HC(2), NHC(2)
Vado Ligure Savona port IT VDL 1 P HC(2), NHC-NT(2)
1 2 3 4 5 6
Larnaka CY LCA 4 A HC(2), NHC-NT(2) O
Lemesos CY LMS 1 P HC(2), NHC-NT
1 2 3 4 5 6
Daugavpils LV DGP 2 F HC(2), NHC-NT(2)
Grebņeva(13) LV GRE 3 R HC, NHC-T(CH), NHC-NT
Patarnieki LV PAT 3 R IC 1 HC, NHC-T(CH), NHC-NT
IC 2 U, E, O
Rēzekne(13) LV REZ 2 F HC(2), NHC-NT(2)
Rīga (Riga port) LV RIX 1a P Kravu termināls HC(2), NHC(2), HC-T(FR)(2), HC-NT(2)
Rīga (BFT) LV RIX 1b P HC-T(FR)(2)
Rīga (Baltmarine Terminal) LV BTM 1 P HC-T(FR)(2)
Terehova(13) LV TER 3 R HC, NHC-NT E, O
Ventspils LV VNT 1 P HC(2), NHC(2)
1 2 3 4 5 6
Kena(13) LT KEG 2 F HC-T(FR), HC-NT, NHC-T(FR), NHC-NT
Kybartai(13) LT KBK 3 R HC, NHC
Kybartai(13) LT KBG 2 F HC, NHC
Lavoriškės(13) LT LVK 3 R HC, NHC
Medininkai(13) LT MDK 3 R HC, NHC-T(FR), NHC-NT U, E, O
Molo LT MOM 1 P HC-T(FR)(2), HC-NT(2), NHC-T(FR)(2), NHC-NT(2)
Malkų įlankos LT MLM 1 P HC, NHC
Laistų HC
Pilies LT PLM 1 P HC-T(FR)(2), HC-NT(2), NHC-T(FR)(2), NHC-NT(2)
Panemunė(13) LT PNK 3 R HC, NHC
Pagėgiai(13) LT PGG 2 F HC, NHC
Šalčininkai(13) LT SLK 3 R HC, NHC
Vilnius LT VNO 4 A HC, NHC O
1 2 3 4 5 6
Luxembourg LU LUX 4 A Centre 1 HC
Centre 2 NHC-NT U, E, O
1 2 3 4 5 6
Budapest-Ferihegy HU BUD 4 A HC(2), NHC-T(CH)(2), NHC-NT O
Eperjeske HU EPE 2 F HC-T(CH)(2), HC-NT(2), NHC-T(CH)(2), NHC-NT(2)
Gyékényes HU GYE 2 F HC(2), NHC(2)
Kelebia HU KEL 2 F HC-T(CH)(2), HC-NT(2), NHC-T(CH)(2), NHC-NT(2)
Letenye HU LET 3 R HC(2), NHC-NT(2)
Röszke HU ROS 3 R HC(2), NHC-NT(2) E
Záhony HU ZAH 3 R HC(2), NHC-NT(2) U, E
1 2 3 4 5 6
Luqa MT LUQ 4 A HC(2), NHC(2) O, U, E
Marsaxxlok MT MAR 1 P HC, NHC
Valetta MT MLA 1 P U, E,
1 2 3 4 5 6
Amsterdam NL AMS 4 A Aero Ground Services HC(2), NHC-T(FR), NHC-NT(2) O(14)
KLM-2 U, E, O(14)
Freshport HC(2), NHC(2) O(14)
Amsterdam NL AMS 1 P Cornelis Vrolijk HC-T(FR)(2)(3)
Daalimpex Velsen HC-T
PCA HC(2), NHC(2)
Kloosterboer IJmuiden HC-T(FR)
Eemshaven NL EEM 1 P HC-T(2), NHC-T(FR)(2)
Harlingen NL HAR 1 P Daalimpex HC-T
Maastricht NL MST 4 A HC, NHC U, E, O
Rotterdam NL RTM 1 P Eurofrigo Karimatastraat HC, NHC-T(FR), NHC-NT
Eurofrigo, Abel Tasmanstraat HC
Kloosterboer Terminal Rotterdam B.V. HC-T(FR)(2)
Wibaco HC-T(FR)(2), HC-NT(2)
Vlissingen NL VLI 1 P Daalimpex HC-T(2), NHC-T(FR)(2)
Kloosterboer HC-T(2), HC-NT(2)
1 2 3 4 5 6
Linz AT LNZ 4 A HC(2), NHC(2) O, E, U(8)
Wien–Schwechat AT VIE 4 A HC(2), NHC(2) O
1 2 3 4 5 6
Bezledy(13) PL BEZ 3 R HC, NHC U, E, O
Dorohusk PL DOR 3 R HC, NHC-T(FR), NHC-NT O
Gdańsk PL GDN 1 P HC(2), NHC(2)
Gdynia PL GDY 1 P IC 1 HC, NHC U, E, O
IC 2 HC-T(FR)(2)
Hrebenne PL HRE 3 R HC, NHC
Korczowa PL KOC 3 R HC, NHC U, E, O
Kukuryki–Koroszczyn PL KOR 3 R HC, NHC U, E, O
Kuźnica Białostocka(13) PL KUB 3 R HC, NHC U, E, O
Świnoujście PL SWI 1 P HC, NHC
Szczecin PL SZZ 1 P HC, NHC
Terespol–Kobylany PL TKO 2 F HC, NHC
Warszawa Okęcie PL WAW 4 A HC(2), NHC(2) U, E, O
1 2 3 4 5 6
Aveiro PT AVE 1 P HC-T(3)
Faro PT FAO 4 A HC-NT(2), HC-T(CH)(2) O
Funchal (Madeira) PT FNC 4 A HC(2)
Caniçal (Madeira) PT CNL 1 P HC-T(2)
Horta (Açores) PT HOR 1 P HC-T(FR)(3)
Lisboa PT LIS 4 A Centre 1 HC(2) O
Lisboa PT LIS 1 P Liscont HC(2), NHC
Xabregas HC, NHC-T(FR), NHC-NT
Peniche PT PEN 1 P HC-T(FR)(3)
Ponta Delgada (Açores) PT PDL 4 A NHC-NT
Ponta Delgada (Açores) PT PDL 1 P HC-T(FR)(3), NHC-T(FR)(3)
Porto PT OPO 4 A HC-T(2), NHC-NT(2) O
Porto PT OPO 1 P HC(2), NHC-NT
Setúbal PT SET 1 P HC(2), NHC
Sines PT SIE 1 P HC(2), NHC
Viana do Castelo PT VDC 1 P HC-T(FR)(3)
1 2 3 4 5 6
Albița RO ALT 3 R IC 1 HC(2)
IC 2 NHC-T(CH), NHC-NT
IC 3 U, E, O
Bucharest Henri Coandă RO OTP 4 A IC 1 HC-NT(2), HC-T(CH)(2), NHC-NT(2)
IC 2 E, O
Constanța North RO CSN 1 P HC(2), NHC-NT(2)
Constanța South – Agigea RO CSA 1 P HC(2), NHC-T(CH)(2), NHC-NT(2)
Halmeu RO HAL 3 R IC 1 HC(2), NHC(2)
IC 2 U, E, O
Sculeni Iași RO SCU 3 R HC(2), NHC(2)
Siret RO SIR 3 R HC(2), NHC(2)
Stamora Moravița RO STA 3 R IC 1 HC(2), NHC(2)
IC 2 U, E, O
1 2 3 4 5 6
Dobova SI DOB 2 F HC(2), NHC(2) U, E
Gruškovje SI GRK 3 R HC, NHC-T(FR), NHC-NT O
Jelšane SI JLN 3 R HC, NHC-NT, NHC-T(CH) O
Koper SI KOP 1 P HC, NHC-T(CH), NHC-NT
Ljubljana Brnik SI LJU 4 A HC(2), NHC(2) O
Obrežje SI OBR 3 R HC, NHC-T(CH)(2), NHC-NT(2) U, E, O
1 2 3 4 5 6
Bratislava SK BTS 4 A IC 1 HC(2), NHC(2)
IC 2 E, O
Vyšné Nemecké SK VYN 3 R IC 1 HC, NHC
IC 2 U, E
Čierna nad Tisou SK CNT 2 F HC, NHC
1 2 3 4 5 6
Hamina FI HMN 1 P HC(2), NHC(2)
Helsinki FI HEL 4 A HC(2), NHC(2) O
Helsinki FI HEL 1 P HC(2), NHC-NT
Vaalimaa FI VLA 3 R HC(2), NHC U, E, O
1 2 3 4 5 6
Göteborg SE GOT 1 P HC(2), NHC(2)-NT E (*),O (*)
Göteborg-Landvetter SE GOT 4 A IC 1 HC(2), NHC(2) O
IC 2 E
Helsingborg SE HEL 1 P HC(2), NHC-T(FR)(2), NHC-NT(2)
Norrköping SE NRK 4 A E
Stockholm SE STO 1 P HC(2)
Stockholm-Arlanda SE ARN 4 A HC(2), NHC(2) O
1 2 3 4 5 6
Belfast GB BEL 4 A HC-T(1)(2), HC-NT(2), NHC(2)
Belfast GB BEL 1 P HC-T(FR)(1)(2), NHC-T(FR)(2)
Bristol GB BRS 1 P HC-T(FR)(1), HC-NT(1), NHC-NT
Falmouth GB FAL 1 P HC-T(1), HC-NT(1)
Felixstowe GB FXT 1 P TCEF HC-T(1), NHC-T(FR), NHC-NT
ATEF HC-NT(1)
Gatwick GB LGW 4 A IC 1 O
IC 2 HC-T(1)(2), HC-NT(1)(2), NHC(2)
Glasgow (*) GB GLW 4 A HC-T(1)(2) (*), HC-NT(1)(2) (*), NHC-NT(2) (*)
Grimsby–Immingham GB GSY 1 P Centre 1 HC-T(FR)(1)
Grove Wharf Wharton GB GRW 1 P NHC-NT(4)
Heathrow GB LHR 4 A Centre 1 HC-T(1)(2), HC-NT(1)(2), NHC(2)
Centre 2 HC-T(1)(2), HC-NT(1)(2)
Animal Reception Centre U, E, O
Hull GB HUL 1 P HC-T(1), HC-NT(1), NHC-NT
Invergordon GB IVG 1 P NHC-NT(4)
Liverpool GB LIV 1 P HC(1)(2), NHC(2)
Manchester GB MNC 4 A IC 1 O(14)
IC 2 HC-T(1)(2), HC-NT(1)(2)
IC 3 NHC(2),
Manston GB MSE 4 A HC(1)(2), NHC(2)
Nottingham East Midlands GB EMA 4 A HC-T(1), HC-NT(1), NHC-T(FR), NHC-NT
Peterhead GB PHD 1 P HC-T(FR)(1,2,3)
Prestwick GB PIK 4 A U, E
Southampton GB SOU 1 P HC-T(1), HC-NT(1), NHC
Stansted GB STN 4 A HC-NT(1)(2), NHC-NT(2) U, E
Thamesport GB THP 1 P HC-T(1)(2), HC-NT(1)(2), NHC(2)
Tilbury GB TIL 1 P HC-T(1), HC-NT(1), NHC-T(FR), NHC-NT
BE00000 BRUSSEL/BRUXELLES – FAVV/AFSCA
BE00103 WEST-VLAANDEREN/FLANDRE OCCIDENTALE
BE00404 OOST-LAANDEREN/FLANDRE ORIENTALE
BE00701 ANTWERPEN/ANVERS
BE01007 LIMBURG/LIMBOURG
BE01302 VLAAMS-BRABANT/BRABANT FLAMAND
BE01202 BRUSSEL/BRUXELLES
BE01402 BRABANT WALLON/WAALS-BRABANT
BE01505 HAINAUT/HENEGOUWEN
BE01809 NAMUR/NAMEN
BE02206 LIÈGE/LUIK
BE02508 LUXEMBOURG/LUXEMBURG
BG00000 HQNVS SOFIA
BG01000 BLAGOEVGRAD
BG02000 BURGAS
BG03000 VARNA
BG04000 VELIKO TARNOVO
BG05000 VIDIN
BG06000 VRATSA
BG07000 GABROVO
BG08000 DOBRICH
BG09000 KARDJALI
BG10000 KIUSTENDIL
BG11000 LOVECH
BG12000 MONTANA
BG13000 PAZARDJIK
BG14000 PERNIK
BG15000 PLEVEN
BG16000 PLOVDIV
BG17000 RAZGRAD
BG18000 RUSE
BG19000 SILISTRA
BG20000 SLIVEN
BG21000 SMOLIAN
BG22000 SOFIA-REGION
BG23000 STARA ZAGORA
BG24000 TARGOVISHTE
BG25000 HASKOVO
BG26000 SHUMEN
BG27000 YAMBOL
BG28000 CVPHCD SOFIA
CZ00000 STATE VETERINARY ADMINISTRATION
CZ00021 CENTRALBOHEMIAN
CZ00062 SOUTHERNMORAVIAN
CZ00031 SOUTHERNBOHEMIAN
CZ00052 HRADEC KRÁLOVÉ
CZ00061 VYSOČINA
CZ00041 KARLOVY VARY
CZ00051 LIBEREC
CZ00071 OLOMOUC
CZ00081 MORAVIA-SILESIAN
CZ00053 PARDUBICE
CZ00032 PLZEŇ
CZ00011 PRAHA
CZ00042 ÚSTÍ NAD LABEM
CZ00072 ZLÍN
DK00000 DANISH VETERINARY AND FOOD ADMINISTRATION
DK01400 AALBORG
DK01200 ÅRHUS
DK01100 HERNING
DK01300 VIBORG
DK00900 ESBJERG
DK00800 HADERSLEV
DK00700 ODENSE
DK01000 VEJLE
DK00100 RØDOVRE
DK00400 RINGSTED
DE00000 UNTERABTEILUNG VETERINÄRWESEN
DE00108 OSTALBKREIS
DE44108 ALB-DONAU-KREIS
DE03708 MAIN-TAUBER-KREIS
DE53508 BADEN-BADEN
DE05508 BIBERACH
DE53708 BÖBLINGEN
DE13708 BREISGAU-HOCHSCHWARZWALD
DE07108 NECKAR-ODENWALD-KREIS
DE07508 CALW
DE55208 SCHWARZWALD-BAAR-KREIS
DE53808 EMMENDINGEN
DE31108 ESSLINGEN
DE54008 FREIBURG STADT
DE54108 FREUDENSTADT
DE53608 BODENSEEKREIS
DE54208 GÖPPINGEN
DE54308 HEIDELBERG STADT
DE54408 HEIDENHEIM
DE18908 HEILBRONN
DE54508 HEILBRONN STADT
DE21708 KARLSRUHE
DE54708 KARLSRUHE STADT
DE25208 LÖRRACH
DE25508 LUDWIGSBURG
DE54808 MANNHEIM STADT
DE54608 HOHENLOHEKREIS
DE24008 ORTENAUKREIS
DE53908 ENZKREIS
DE54908 PFORZHEIM STADT
DE35208 KONSTANZ
DE55008 RASTATT
DE35408 RAVENSBURG
DE55108 REMS-MURR-KREIS
DE36208 REUTLINGEN
DE18808 RHEIN-NECKAR-KREIS
DE37808 ROTTWEIL
DE39208 SCHWÄBISCH HALL
DE40508 SIGMARINGEN
DE55308 STUTTGART, LANDESHAUPTSTADT
DE55408 TÜBINGEN
DE55508 TUTTLINGEN
DE55608 ULM STADT
DE44808 WALDSHUT-TIENGEN
DE55708 ZOLLERNALBKREIS
DE00509 AICHACH-FRIEDBERG
DE00909 ALTÖTTING
DE01109 AMBERG-SULZBACH
DE01709 ANSBACH
DE02209 ASCHAFFENBURG
DE02709 AUGSBURG
DE03309 BAD KISSINGEN
DE03809 BAD NEUSTADT
DE03909 BERCHTESGARDENER LAND
DE09809 DILLINGEN A.D. DONAU
DE09909 DINGOLFING-LANDAU
DE10209 DONAU-RIES
DE11009 EBERSBERG
DE11209 EICHSTÄTT
DE12109 ERDING
DE12609 ERLANGEN, STADT
DE12509 HÖCHSTADT
DE35809 REGENSBURG, STADT
DE02809 AUGSBURG, STADT
DE13209 FORCHHEIM
DE13809 FREISING
DE14009 FREYUNG-GRAFENAU
DE14209 FÜRSTENFELDBRUCK
DE14409 FÜRTH
DE14509 FÜRTH, STADT
DE14909 GARMISCH-PARTENKIRCHEN
DE17309 GÜNZBURG
DE18609 HASSFURT
DE20009 HOF
DE20109 HOF STADT
DE21009 INGOLSTADT
DE21809 KARLSTADT
DE22209 KELHEIM
DE22509 KITZINGEN
DE23309 KULMBACH
DE23609 LANDSBERG A.D. LECH
DE23709 LANDSHUT
DE24109 LAUF A.D. PEGNITZ
DE24609 LICHTENFELS
DE24809 LINDAU (BODENSEE)
DE27209 OSTALLGÄU
DE27509 MEMMINGEN, STADT
DE27909 MIESBACH
DE04109 BAD TÖLZ-WOLFRATSHAUSEN
DE04209 BAMBERG
DE04309 BAMBERG STADT
DE04509 BAYREUTH
DE04609 BAYREUTH STADT
DE07709 CHAM
DE08109 COBURG
DE08709 DACHAU
DE09109 DEGGENDORF
DE28009 MILTENBERG
DE28109 UNTERALLGÄU
DE28409 MÜHLDORF A. INN
DE28709 MÜNCHEN
DE28809 MÜNCHEN STADT
DE29309 NEUBURG A.D. DONAU
DE29609 NEUMARKT I.D. OPF.
DE30009 NEUSTADT A.D. AISCH
DE30109 NEUSTADT A.D. WALDNAAB
DE30309 NEU-ULM
DE31009 NÜRNBERG, STADT
DE33309 PASSAU
DE33709 PFAFFENHOFEN A. D. ILM
DE33809 PFARRKIRCHEN ROTTAL/INN
DE35609 REGEN
DE35709 REGENSBURG
DE35809 REGENSBURG, STADT
DE37209 ROSENHEIM
DE37709 ROTH
DE39409 SCHWANDORF
DE39609 SCHWEINFURT
DE41209 OBERALLGÄU
DE41709 STARNBERG
DE42709 STRAUBING-BOGEN
DE42809 STRAUBING STADT
DE43509 TIRSCHENREUTH
DE43709 TRAUNSTEIN
DE45109 WEIDEN I.D. OPF.
DE45209 WEILHEIM I. OB
DE45509 WEISSENBURG
DE47609 WÜRZBURG
DE47709 WÜRZBURG, STADT
DE47809 WUNSIEDEL
DE00011 BERLIN
DE11112 BARNIM
DE52912 BRANDENBURG AN DER HAVEL
DE08512 COTTBUS
DE25812 DAHME-SPREEWALD
DE19512 ELBE-ELSTER
DE13512 FRANKFURT (ODER)
DE35312 HAVELLAND
DE40112 MÄRKISCH-ODERLAND
DE32112 OBERHAVEL
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THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 90/425/EEC of 26 June 1990 concerning veterinary and zootechnical checks applicable in intra-Community trade in certain live animals and products with a view to the completion of the internal market(1), and in particular Article 20(1) and (3) thereof,
Having regard to Council Directive 91/496/EEC of 15 July 1991 laying down the principles governing the organisation of veterinary checks on animals entering the Community from third countries and amending Directives 89/662/EEC, 90/425/EEC and 90/675/EEC(2), and in particular the last sentence of the second subparagraph of Article 6(4) and (5) thereof,
Having regard to Council Directive 97/78/EC of 18 December 1997 laying down the principles governing the organisation of veterinary checks on products entering the Community from third countries(3), and in particular Article 6(2) and (6) thereof,
Having regard to 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(4), and in particular Article 45(6) thereof,
(1) Directive 91/496/EEC provides that veterinary checks in respect of animals from third countries entering the Community are to be carried out by the Member States in accordance with that Directive. It also provides that Member States are to ensure that each consignment of such animals is subjected to a documentary check and an identity check at one of the border inspection posts approved for that purpose in accordance with that Directive.
(2) In addition, Directive 91/496/EEC provides that the Commission, acting in conjunction with the competent national authorities, is to inspect those border inspection posts in order to satisfy itself that there is uniform application of the rules on veterinary checks and that the various border inspection posts in fact possess the necessary infrastructures and meet the minimum requirements laid down in Annex A thereto.
(3) Directive 97/78/EC provides that veterinary checks on products of animal origin and on certain plant products from third countries entering the Community are to be carried out by Member States in accordance with that Directive. It also provides that Member States are to ensure that consignments of such products are introduced into the Community via a border inspection post.
(4) Commission Decision 2001/881/EC of 7 December 2001 drawing up a list of border inspection posts agreed for veterinary checks on animals and animal products from third countries and updating the detailed rules concerning the checks to be carried out by the experts of the Commission(5)provides that veterinary checks on live animals and animal products introduced into the Community from third countries are to be carried out by the competent authority only at the approved border inspection posts listed in the Annex thereto.
(5) In order to better identify the border inspection posts and facilitate international communications, it is appropriate to use new codes for their identification, based on the rules of the United Nations Code for Trade and Transport Locations and the International Air Transport Association.
(6) Decision 2001/881/EC also provides for regular inspections to be carried out by the Commission veterinary experts in cooperation with the Member States’ experts to review compliance with Community legislation on import controls at the border inspection posts listed in the Annex to that Decision.
(7) Regulation (EC) No 882/2004 lays down general rules for the performance of official controls to verify compliance with rules aiming at preventing, eliminating or reducing to acceptable levels the risks to humans and animals, either directly or through the environment and guaranteeing fair practice in feed and food trade and protecting consumer interests, including feed and food labelling and other forms of consumer information.
(8) That Regulation provides that Commission experts are to carry out general audits in Member States. It also provides that specific audits and inspections in one or more specific areas may supplement the general audits. Those specific audits and inspections may include, as appropriate, on-the-spot inspections of official services and of facilities associated with the sector being audited.
(9) Regulation (EC) No 998/2003 of the European Parliament and of the Council of 26 May 2003 on the animal health requirements applicable to the non-commercial movement of pet animals(6)lays down the animal health requirements applicable to the non-commercial movement of pet animals originating from third countries and the rules applying to checks on such animals. That regulation provides that Member States are to take the measures necessary to ensure that pet animals brought into the Community from certain third countries are subject to certain checks at the travellers’ point of entry into Community territory.
(10) Commission Regulation (EC) No 206/2009 of 5 March 2009 on the introduction into the Community of personal consignments of products of animal origin(7)lays down rules concerning the introduction into the Community of personal consignments of products of animal origin of a non-commercial character which form part of travellers’ luggage, or are sent as small consignments to private persons or are ordered remotely and delivered to the consumer. It also provides that effective controls at points of entry into the Community are to be organised.
(11) In order to ensure that Community legislation is applied in a uniform manner, it is appropriate that Commission veterinary experts may carry out inspections also at those other points of entry into the Community than at border inspection posts.
(12) Commission Decision 98/139/EC of 4 February 1998 laying down certain detailed rules concerning on-the-spot checks carried out in the veterinary field by Commission experts in the Member States(8)lays down rules and procedures in relation to checks carried out by Commission experts in the Member States to ensure that the provisions of Community legislation are complied with in a uniform manner. Those rules and procedures should apply also to the inspections carried out in accordance with the present Decision.
(13) Directive 90/425/EEC provides for the introduction of a computerised system linking veterinary authorities, with a view, in particular to facilitating the exchange of information between the competent authorities of regions where a health certificate or document accompanying the animals and products of animal origin has been issued and the competent authorities of the Member State of destination.
(14) Commission Decision 91/398/EEC of 19 July 1991 on a computerised network linking veterinary authorities (Animo)(9)introduced a computerised system linking veterinary authorities (Animo network). That decision defines the types of veterinary units that are part of the Animo network and lays down the requirements for those units.
(15) Commission Decision 2002/459/EC of 4 June 2002 listing the units in the Animo computer network(10)lays down the list of veterinary units in the Animo network.
(16) Council Decision 92/438/EEC of 13 July 1992 on computerisation of veterinary import procedures (Shift project)(11)lays down the elements to be included in the computerisation of veterinary import procedures (Shift system).
(17) Commission Decision 2003/24/EC of 30 December 2002 concerning the development of an integrated computerised veterinary system(12)provides for the setting up of a computer system integrating the functions of the Animo network and of the Shift system into a single architecture (Traces).
(18) Commission Decision 2004/292/EC of 30 March 2004 on the introduction of the Traces system(13)(Trade Control and Expert System) provides that Member States are to introduce and start using Traces from certain dates set out therein and to cease using the Animo network from the date when they start using Traces.
(19) The veterinary units which were used in the Animo network continued to be used for the purposes of the operation of Traces. Those units comprise competent central authorities of the Member States, any local authority of the Member States designated as such for the purposes of the computerised network and all border inspection posts.
(20) Certain Member States have requested that the design of Traces takes further account of their administrative organisation. It is therefore appropriate to provide for regional units as a separate type of unit within that system.
(21) To identify without ambiguity the Member State to which the different local, regional and central units belong, the units in Traces should be identified by the ISO 3166-1-alpha-2 code of the Member State where they are located, as defined by the International Organisation for Standardisation. That code should be chosen because the units concerned are of relevance only within the Community and are not involved in the exchange of data with third countries.
(22) The list of veterinary units in Traces should therefore be amended accordingly.
(23) In the interest of simplification, clarity and consistency of Community legislation, this Decision should repeal and replace Decisions 91/398/EEC, 2001/881/EC and 2002/459/EC.
(24) Following satisfactory inspections by the Commission inspection services, an additional border inspection post at Riga port in Latvia and two additional border inspection posts at the airports of Ciudad Real and Gerona in Spain should be added to the entries for those Member States already foreseen in Decision 2001/881/EC. Also, following communications from Belgium, Spain, France, Italy, The Netherland and the United Kingdom, the entries for those Member States in the list of border inspection posts should be modified.
(25) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:

Subject matter and scope
Article 1
1. This Decision lays down:
(a)
the list of border inspection posts approved in accordance with Directives 91/496/EEC and 97/78/EC;
(b)
detailed rules for the inspections carried out by Commission veterinary experts at border inspection posts and at certain other points of entry into the Community;
(c)
the list of veterinary units in Traces.
2. This Decision applies without prejudice to Decision 98/139/EC.

Definitions
Article 2
For the purposes of this Decision the following definitions apply:
(a)
‘Traces’ means the integrated computerised veterinary system set up in accordance with Decision 2003/24/EC;
(b)
‘veterinary unit’ means:
(i)
‘central unit’: the competent central authority of a Member State, designated as such for the purposes of Traces;
(ii)
‘regional unit’: any regional authority of a Member State designated as such for the purposes of Traces;
(iii)
‘local unit’: any local authority of a Member State designated as such for the purposes of Traces;
(iv)
the border inspection posts listed in Annex I.

List of border inspection posts
Article 3
Veterinary checks on consignments of animals and products introduced into the Community from third countries shall be carried out at the border inspection posts listed in Annex I.

Inspections at border inspection posts
Article 4
1. The Commission shall carry out regular inspections at the border inspection posts listed in Annex I.
Those inspections shall be carried out by Commission veterinary experts together with experts from the Member State concerned.
2. The experts carrying out the inspections referred to in paragraph 1 shall:
(a)
assess the possible risks to animal and public health in the Community which may exist at the border inspection posts concerned;
(b)
verify compliance with Community rules on veterinary checks at the border inspection posts concerned, in particular as regards the infrastructure, equipment and procedures in place.

Inspections at other points of entry into the Community
Article 5
The Commission, after consultation with the Member State concerned, may also carry out inspections concerning controls at other points of entry into the Community than at border inspection posts, on:
(a)
pet animals, as defined in Article 3(a) of Regulation (EC) No 998/2003;
(b)
personal consignments of products of animal origin of a non-commercial character, within the meaning of Article 1(1) of Regulation (EC) No 206/2009;
(c)
other types of consignments of live animals or products of animal origin than those referred to in points (a) and (b) to verify that no such consignments have been introduced into EU territory without having been subjected to the veterinary checks foreseen in Article 3 of Directive 91/496/EEC and Article 3 of Directive 97/78/EC.

Components of Traces
Article 6
1. Traces shall comprise all veterinary units.
2. Member States shall designate a veterinary unit only if that unit has the adequate equipment to make it compatible with the functioning of Traces.
3. Member States shall ensure that all parts of their territory fall within the responsibility of a local unit and, where appropriate, of a regional unit.

List of central, regional and local units in Traces
Article 7
The list of central units, regional units and local units, with their corresponding Traces identification codes, is set out in Annex II.

Repeals
Article 8
Decisions 91/398/EEC, 2001/881/EC and 2002/459/EC are repealed.
References to the repealed Decisions shall be construed as references to this Decision.

Addressees
Article 9
This Decision is addressed to the Member States.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 90/425/EEC of 26 June 1990 concerning veterinary and zootechnical checks applicable in intra-Community trade in certain live animals and products with a view to the completion of the internal market(1), and in particular Article 20(1) and (3) thereof,
Having regard to Council Directive 91/496/EEC of 15 July 1991 laying down the principles governing the organisation of veterinary checks on animals entering the Community from third countries and amending Directives 89/662/EEC, 90/425/EEC and 90/675/EEC(2), and in particular the last sentence of the second subparagraph of Article 6(4) and (5) thereof,
Having regard to Council Directive 97/78/EC of 18 December 1997 laying down the principles governing the organisation of veterinary checks on products entering the Community from third countries(3), and in particular Article 6(2) and (6) thereof,
Having regard to 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(4), and in particular Article 45(6) thereof,
(1) Directive 91/496/EEC provides that veterinary checks in respect of animals from third countries entering the Community are to be carried out by the Member States in accordance with that Directive. It also provides that Member States are to ensure that each consignment of such animals is subjected to a documentary check and an identity check at one of the border inspection posts approved for that purpose in accordance with that Directive.
(2) In addition, Directive 91/496/EEC provides that the Commission, acting in conjunction with the competent national authorities, is to inspect those border inspection posts in order to satisfy itself that there is uniform application of the rules on veterinary checks and that the various border inspection posts in fact possess the necessary infrastructures and meet the minimum requirements laid down in Annex A thereto.
(3) Directive 97/78/EC provides that veterinary checks on products of animal origin and on certain plant products from third countries entering the Community are to be carried out by Member States in accordance with that Directive. It also provides that Member States are to ensure that consignments of such products are introduced into the Community via a border inspection post.
(4) Commission Decision 2001/881/EC of 7 December 2001 drawing up a list of border inspection posts agreed for veterinary checks on animals and animal products from third countries and updating the detailed rules concerning the checks to be carried out by the experts of the Commission(5)provides that veterinary checks on live animals and animal products introduced into the Community from third countries are to be carried out by the competent authority only at the approved border inspection posts listed in the Annex thereto.
(5) In order to better identify the border inspection posts and facilitate international communications, it is appropriate to use new codes for their identification, based on the rules of the United Nations Code for Trade and Transport Locations and the International Air Transport Association.
(6) Decision 2001/881/EC also provides for regular inspections to be carried out by the Commission veterinary experts in cooperation with the Member States’ experts to review compliance with Community legislation on import controls at the border inspection posts listed in the Annex to that Decision.
(7) Regulation (EC) No 882/2004 lays down general rules for the performance of official controls to verify compliance with rules aiming at preventing, eliminating or reducing to acceptable levels the risks to humans and animals, either directly or through the environment and guaranteeing fair practice in feed and food trade and protecting consumer interests, including feed and food labelling and other forms of consumer information.
(8) That Regulation provides that Commission experts are to carry out general audits in Member States. It also provides that specific audits and inspections in one or more specific areas may supplement the general audits. Those specific audits and inspections may include, as appropriate, on-the-spot inspections of official services and of facilities associated with the sector being audited.
(9) Regulation (EC) No 998/2003 of the European Parliament and of the Council of 26 May 2003 on the animal health requirements applicable to the non-commercial movement of pet animals(6)lays down the animal health requirements applicable to the non-commercial movement of pet animals originating from third countries and the rules applying to checks on such animals. That regulation provides that Member States are to take the measures necessary to ensure that pet animals brought into the Community from certain third countries are subject to certain checks at the travellers’ point of entry into Community territory.
(10) Commission Regulation (EC) No 206/2009 of 5 March 2009 on the introduction into the Community of personal consignments of products of animal origin(7)lays down rules concerning the introduction into the Community of personal consignments of products of animal origin of a non-commercial character which form part of travellers’ luggage, or are sent as small consignments to private persons or are ordered remotely and delivered to the consumer. It also provides that effective controls at points of entry into the Community are to be organised.
(11) In order to ensure that Community legislation is applied in a uniform manner, it is appropriate that Commission veterinary experts may carry out inspections also at those other points of entry into the Community than at border inspection posts.
(12) Commission Decision 98/139/EC of 4 February 1998 laying down certain detailed rules concerning on-the-spot checks carried out in the veterinary field by Commission experts in the Member States(8)lays down rules and procedures in relation to checks carried out by Commission experts in the Member States to ensure that the provisions of Community legislation are complied with in a uniform manner. Those rules and procedures should apply also to the inspections carried out in accordance with the present Decision.
(13) Directive 90/425/EEC provides for the introduction of a computerised system linking veterinary authorities, with a view, in particular to facilitating the exchange of information between the competent authorities of regions where a health certificate or document accompanying the animals and products of animal origin has been issued and the competent authorities of the Member State of destination.
(14) Commission Decision 91/398/EEC of 19 July 1991 on a computerised network linking veterinary authorities (Animo)(9)introduced a computerised system linking veterinary authorities (Animo network). That decision defines the types of veterinary units that are part of the Animo network and lays down the requirements for those units.
(15) Commission Decision 2002/459/EC of 4 June 2002 listing the units in the Animo computer network(10)lays down the list of veterinary units in the Animo network.
(16) Council Decision 92/438/EEC of 13 July 1992 on computerisation of veterinary import procedures (Shift project)(11)lays down the elements to be included in the computerisation of veterinary import procedures (Shift system).
(17) Commission Decision 2003/24/EC of 30 December 2002 concerning the development of an integrated computerised veterinary system(12)provides for the setting up of a computer system integrating the functions of the Animo network and of the Shift system into a single architecture (Traces).
(18) Commission Decision 2004/292/EC of 30 March 2004 on the introduction of the Traces system(13)(Trade Control and Expert System) provides that Member States are to introduce and start using Traces from certain dates set out therein and to cease using the Animo network from the date when they start using Traces.
(19) The veterinary units which were used in the Animo network continued to be used for the purposes of the operation of Traces. Those units comprise competent central authorities of the Member States, any local authority of the Member States designated as such for the purposes of the computerised network and all border inspection posts.
(20) Certain Member States have requested that the design of Traces takes further account of their administrative organisation. It is therefore appropriate to provide for regional units as a separate type of unit within that system.
(21) To identify without ambiguity the Member State to which the different local, regional and central units belong, the units in Traces should be identified by the ISO 3166-1-alpha-2 code of the Member State where they are located, as defined by the International Organisation for Standardisation. That code should be chosen because the units concerned are of relevance only within the Community and are not involved in the exchange of data with third countries.
(22) The list of veterinary units in Traces should therefore be amended accordingly.
(23) In the interest of simplification, clarity and consistency of Community legislation, this Decision should repeal and replace Decisions 91/398/EEC, 2001/881/EC and 2002/459/EC.
(24) Following satisfactory inspections by the Commission inspection services, an additional border inspection post at Riga port in Latvia and two additional border inspection posts at the airports of Ciudad Real and Gerona in Spain should be added to the entries for those Member States already foreseen in Decision 2001/881/EC. Also, following communications from Belgium, Spain, France, Italy, The Netherland and the United Kingdom, the entries for those Member States in the list of border inspection posts should be modified.
(25) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:

Subject matter and scope

1. This Decision lays down:
(a)
the list of border inspection posts approved in accordance with Directives 91/496/EEC and 97/78/EC;
(b)
detailed rules for the inspections carried out by Commission veterinary experts at border inspection posts and at certain other points of entry into the Community;
(c)
the list of veterinary units in Traces.
2. This Decision applies without prejudice to Decision 98/139/EC.

Definitions

For the purposes of this Decision the following definitions apply:
(a)
‘Traces’ means the integrated computerised veterinary system set up in accordance with Decision 2003/24/EC;
(b)
‘veterinary unit’ means:
(i)
‘central unit’: the competent central authority of a Member State, designated as such for the purposes of Traces;
(ii)
‘regional unit’: any regional authority of a Member State designated as such for the purposes of Traces;
(iii)
‘local unit’: any local authority of a Member State designated as such for the purposes of Traces;
(iv)
the border inspection posts listed in Annex I.

List of border inspection posts

Veterinary checks on consignments of animals and products introduced into the Community from third countries shall be carried out at the border inspection posts listed in Annex I.

Inspections at border inspection posts

1. The Commission shall carry out regular inspections at the border inspection posts listed in Annex I.
Those inspections shall be carried out by Commission veterinary experts together with experts from the Member State concerned.
2. The experts carrying out the inspections referred to in paragraph 1 shall:
(a)
assess the possible risks to animal and public health in the Community which may exist at the border inspection posts concerned;
(b)
verify compliance with Community rules on veterinary checks at the border inspection posts concerned, in particular as regards the infrastructure, equipment and procedures in place.

Inspections at other points of entry into the Community

The Commission, after consultation with the Member State concerned, may also carry out inspections concerning controls at other points of entry into the Community than at border inspection posts, on:
(a)
pet animals, as defined in Article 3(a) of Regulation (EC) No 998/2003;
(b)
personal consignments of products of animal origin of a non-commercial character, within the meaning of Article 1(1) of Regulation (EC) No 206/2009;
(c)
other types of consignments of live animals or products of animal origin than those referred to in points (a) and (b) to verify that no such consignments have been introduced into EU territory without having been subjected to the veterinary checks foreseen in Article 3 of Directive 91/496/EEC and Article 3 of Directive 97/78/EC.

Components of Traces

1. Traces shall comprise all veterinary units.
2. Member States shall designate a veterinary unit only if that unit has the adequate equipment to make it compatible with the functioning of Traces.
3. Member States shall ensure that all parts of their territory fall within the responsibility of a local unit and, where appropriate, of a regional unit.

List of central, regional and local units in Traces

The list of central units, regional units and local units, with their corresponding Traces identification codes, is set out in Annex II.

Repeals

Decisions 91/398/EEC, 2001/881/EC and 2002/459/EC are repealed.
References to the repealed Decisions shall be construed as references to this Decision.

Addressees

This Decision is addressed to the Member States.

LIST OF BORDER INSPECTION POSTS

ANNEX I
ПРИЛОЖЕНИЕ – PRIEDAS – PŘÍLOHA – MELLÉKLET – BILAG – ANNESS – ANHANG – BIJLAGE – LISA – ZAŁĄCZNIK – ΠΑΡΑΡΤΗΜΑ – ANEXO – ANNEX – ANEXĂ – ANEXO – PRÍLOHA – ANNEXE – PRILOGA – ALLEGATO – LIITE – PIELIKUMS – BILAGA
СПИСЪК НА ОДОБРЕНИТЕ ГРАНИЧНИ ИНСПЕКЦИОННИ ПУНКТОВЕ – SUTARTŲ PASIENIO VETERINARIJOS POSTŲ SĄRAŠAS – SEZNAM SCHVÁLENÝCH STANOVIŠŤ HRANIČNÍCH KONTROL – A MEGÁLLAPODÁS SZERINTI HATÁRELLENŐRZŐ PONTOK – LISTE OVER GODKENDTE GRÆNSEKONTOLSTEDER – LISTA TA’ POSTIJIET MIFTIEHMA GĦAL SPEZZJONIJIET TA’ FRUNTIERA – VERZEICHNIS DER ZUGELASSENEN GRENZKONTROLLSTELLEN – LIJST VAN DE ERKENDE GRENSINSPECTIEPOSTEN – KOKKULEPITUD PIIRIKONTROLLIPUNKTIDE NIMEKIRI – WYKAZ UZGODNIONYCH PUNKTÓW KONTROLI GRANICZNEJ – ΚΑΤΑΛΟΓΟΣ ΤΩΝ ΕΓΚΕΚΡΙΜΕΝΩΝ ΜΕΘΟΡΙΑΚΩΝ ΣΤΑΘΜΩΝ ΕΠIΘΕΩΡΗΣΗΣ – LISTA DOS POSTOS DE INSPECÇÃO APROVADOS – LIST OF AGREED BORDER INSPECTION POSTS – LISTA POSTURILOR DE INSPECȚIE LA FRONTIERĂ APROBATE – LISTA DE PUESTOS DE INSPECCIÓN FRONTERIZOS AUTORIZADOS – ZOZNAM SCHVÁLENÝCH HRANIČNÝCH INŠPEKČNÝCH STANÍC – LISTES DES POSTES D’INSPECTION FRONTALIERS AGRÉÉS – SEZNAM DOGOVORJENIH MEJNIH KONTROLNIH TOČK – ELENCO DEI POSTI DI ISPEZIONE FRONTALIERI RICONOSCIUTI – LUETTELO HYVÄKSYTYISTÄ RAJATARKASTUSASEMISTA – APSTIPRINĀTO ROBEŽKONTROLES PUNKTU SARAKSTS – FÖRTECKNING ÖVER GODKÄNDA GRÄNSKONTROLLSTATIONER
1
=
Име – Název – Navn – Name – Nimi – Ονομασία – Name – Nombre – Nom – Nome – Vārds – Pavadinimas – Név – Isem – Naam – Nazwa – Nome – Denumire – Názov – Ime – Nimi – Namn
2
=
Код Traces – TRACES kód – Traces–Kode – TRACES-Code – TRACESi kood – Κωδικός Traces – Traces code – Código Traces – Code Traces – Codice Traces – Traces kods – TRACES kodas – TRACES–kód – Kodiċi-Traces – Traces-code – Kod Traces – Código Traces – Cod-Traces – Kód Traces – Traces-koda – Traces-koodi – Traces-kod
3
=
Тип – Typ – Type – Art – Tüüp – Φύση – Type – Tipo – Type – Tipo – Tips – Tipas – Típus – Tip – Type – Rodzaj punktu – Tipo – Tip – Typ – Tip – Tyyppi – Typ
A
=
Летище – Letiště – Lufthavn – Flughafen – Lennujaam – Αεροδρόμιο – Airport – Aeropuerto – Aéroport – Aeroporto – Lidosta – Oro uostas – Repülőtér – Ajruport – Luchthaven – Lotnisko – Aeroporto – Aeroport – Letisko – Letališče – Lentokenttä – Flygplats
F
=
Железница – Železnice – Jernbane – Schiene – Raudtee – Σιδηρόδρομος – Rail – Ferrocarril – Rail – Ferrovia – Dzelzceļš – Geležinkelis – Vasút – Ferrovija – Spoorweg – Przejście kolejowe – Caminho–de–ferro – Cale ferată – Železnica – Železnica – Rautatie – Järnväg
P
=
Пристанище – Přístav – Havn – Hafen – Sadam – Λιμένας – Port – Puerto – Port – Porto – Osta – Uostas – Kikötő – Port – Zeehaven – Port morski – Porto – Port – Prístav – Pristanišče – Satama – Hamn
R
=
Път – Silnice – Landevej – Straße – Maantee – Οδός – Road – Carretera – Route – Strada – Ceļš – Kelias – Közút – Triq – Weg – Na przejściu drogowym – Estrada – Cale rutieră – Cesta – Cesta – Maantie – Väg
4
=
Център за инспекция – Kontrolní středisko – Inspektionscenter – Kontrollzentrum – Kontrollikeskus – Κέντρo ελέγχου – Inspection centre – Centro de inspección – Centre d’inspection – Centro d’ispezione – Pārbaudes centrs – Kontrolės centras – Ellenőrző központ – Ċentru ta’ spezzjoni – Inspectiecentrum – Ośrodek inspekcyjny – Centro de inspecção – Centru de inspecție – Inšpekčné stredisko – Kontrolno središče – Tarkastuskeskus – Kontrollcentrum
5
=
Продукти – Produkty – Produkter – Erzeugnisse – Tooted – Προϊόντα – Products – Productos – Produits – Prodotti – Produkti – Produktai – Termékek – Prodotti – Producten – Produkty – Produtos – Produse – Produkty – Proizvodi – Tuotteet – Produkter
HC
=
Всички продукти за консумация от човека – Všechny výrobky pro lidskou spotřebu – Alle produkter til konsum – Alle zum menschlichen Verzehr bestimmten Erzeugnisse – Kõik inimtarbitavad tooted – Όλα τα προϊόντα για ανθρώπινη κατανάλωση – All products for human consumption – Todos los productos destinados al consumo humano – Tous produits de consommation humaine – Prodotti per il consumo umano – Visi patēriņa produkti – Visi žmonių maistui skirti vartoti produktai – Az emberi fogyasztásra szánt összes termék – Il-Prodotti kollha għall-Konsum tal-Bniedem – Producten voor menselijke consumptie – Produkty przeznaczone do spożycia przez ludzi – Todos os produtos para consumo humano – Toate produsele destinate consumului uman – Všetky produkty na ľudskú spotrebu – Vsi proizvodi za prehrano ljudi – Kaikki ihmisravinnoksi tarkoitetut tuotteet – Produkter avsedda för konsumtion
NHC
=
Други продукти – Ostatní výrobky – Andre produkter – Andere Erzeugnisse – Teised tooted – Λοιπά προϊόντα – Other products – Otros productos – Autres produits – Altri prodotti – Citi produkti – Kiti produktai – Egyéb termékek – Prodotti Oħra – Andere producten – Produkty nieprzeznaczone do spożycia przez ludzi – Outros produtos – Alte produse – Ostatné produkty – Drugi proizvodi – Muut tuotteet – Andra produkter
NT
=
Няма изисквания за температура – Žádné teplotní požadavky – ingen temperaturkrav – ohne Temperaturanforderungen – ilma temperatuurinõueteta – δεν απαιτείται χαμηλή θερμοκρασία – No temperature requirements – sin requisitos de temperatura – sans conditions de température – che non richiedono temperature specifiche – nav prasību attiecībā uz temperatūru – nėra temperatūros reikalavimų – nincsenek hőmérsékleti követelmények – ebda ħtiġijiet ta’ temperatura – geen temperaturen vereist – Produkty niewymagające przechowywania w obniżonej temperaturze – sem exigências quanto à temperatura – fără condiții de temperatură – žiadne požiadavky na teplotu – Nobenih temperaturnih zahtev – ei alhaisen lämpötilan vaatimuksia – inga krav på temperatur
T
=
Замразени/охладени продукти – Zmražené/chlazené výrobky – Frosne/kølede produkter – Gefrorene/gekühlte Erzeugnisse – Külmutatud/jahutatud tooted – Προϊόντα κατεψυγμένα/διατηρημένα με απλή ψύξη – Frozen/chilled products – Productos congelados/refrigerados – Produits congelés/réfrigérés – Prodotti congelati/refrigerati – Sasaldēti/atdzesēti produkti – Užšaldyti/atšaldyti produktai – Fagyasztott/hűtött termékek – Prodotti ffriżati/mkessħin – Bevroren/gekoelde producten – Produkty wymagające przechowywania w obniżonej temperaturze – Produtos congelados/refrigerados – Produse congelate/refrigerate – Mrazené/chladené produkty – Zamrznjeni/ohlajeni proizvodi – Pakastetut/jäähdytetyt tuotteet – Frysta/kylda produkter
T(FR)
=
Замразени продукти – Zmražené výrobky – Frosne produkter – Gefrorene Erzeugnisse – Külmutatud tooted – Προϊόντα κατεψυγμένα – Frozen products – Productos congelados – Produits congelés – Prodotti congelati – Sasaldēti produkti – Užšaldyti produktai – Fagyasztott termékek – Prodotti ffriżati – Bevroren producten – Produkty wymagające przechowywania w temperaturze mrożenia – Produtos congelados – Produse congelate – Mrazené produkty – Zamrznjeni proizvodi – Pakastetut tuotteet – Frysta produkter
T(CH)
=
Охладени продукти – Chlazené výrobky – Kølede produkter – Gekühlte Erzeugnisse – Jahutatud tooted – Διατηρημένα με απλή ψύξη – Chilled products – Productos refrigerados – Produits réfrigérés – Prodotti refrigerati – Atdzesēti produkti – Atšaldyti produktai – Hűtött termékek – Prodotti mkessħin – Gekoelde producten – Produkty wymagające przechowywania w temperaturze chłodzenia – Produtos refrigerados – Produse refrigerate – Chladené produkty – Ohlajeni proizvodi – Jäähdytetyt tuotteet – Kylda produkter
6
=
Живи животни – Živá zvířata – Levende dyr – Lebende Tiere – Elusloomad – Ζωντανά ζώα – Live animals – Animales vivos – Animaux vivants – Animali vivi – Dzīvi dzīvnieki – Gyvi gyvūnai – Élő állatok – Annimali ħajjin – Levende dieren – Zwierzęta – Animais vivos – Animale vii – Živé zvieratá – Žive živali – Elävät eläimet – Levande djur
U
=
Копитни: едър рогат добитък, прасета, овце, кози, диви и домашни еднокопитни – Kopytníci: skot, prasata, ovce, kozy, volně žijící a domácí lichokopytníci. – Hovdyr: Kvæg, svin, får, geder, og husdyr eller vildtlevende dyr af hesteracen. – Huftiere: Rinder, Schweine, Schafe, Ziegen, Wildpferde, Hauspferde – Kabjalised ja sõralised: veised, sead, lambad, kitsed, mets– ja koduhobused. – Οπληφόρα: βοοειδή, χοίροι, πρόβατα, αίγες, άγρια και κατοικίδια μόνοπλα – Ungulates: cattle, pigs, sheep, goats, wild and domestic solipeds – Ungulados: bovinos, porcinos, ovinos, caprinos, solípedos domésticos y salvajes. – Ongulés: les bovins, porcins, ovins, caprins et solipèdes domestiques ou sauvages. – Ungulati: bovini, suini, ovini, caprini e solipedi domestici o selvatici. – Nagaiņi: liellopi, cūkas, aitas, kazas, savvaļas un mājas nepārnadži – Kanopiniai: galvijai, kiaulės, avys, ožkos, laukiniai ir naminiai neporakanopiniai. – Patások: marha, sertés, juh, kecske, vad és házi páratlanujjú patások. – Ungulati: baqar, ħnieżer, nagħaġ, mogħoż, solipedi salvaġġi u domestiċi. – Hoefdieren: runderen, varkens, schapen, geiten, wilde en gedomesticeerde eenhoevigen – Zwierzęta kopytne: bydło, świnie, owce, kozy, dzikie i udomowione jednokopytne. – Ungulados: bovinos, suínos, ovinos, caprinos, solípedes domésticos ou selvagens. – Ungulate: bovine, porcine, ovine, caprine, solipede sălbatice și domestice – Kopytníky: dobytok, ošípané, ovce, kozy, voľne žijúce a domáce nepárnokopytníky. – Kopitarji: govedo, prašiči, ovce, koze, divji in domači enokopitarji. – Sorkka– ja kavioeläimet: naudat, siat, lampaat, vuohet, luonnonvaraiset ja kotieläiminä pidettävät kavioeläimet. – Hovdjur: nötkreatur, svin, får, getter, vilda och tama hovdjur.
E
=
Регистрирани еднокопитни животни, както е определено в Директива 90/426/ЕИО на Съвета – Registrovaní koňovití podle definice ve směrnici Rady 90/426/EHS. – Registrerede heste som defineret i Rådets direktiv 90/426/EØF. – Registrierte Equiden wie in der Richtlinie 90/426/EWG des Rates bestimmt – Nõukogu direktiivis 90/426/EMÜ märgitud registreeritud hobuslased. – Καταχωρημένα ιπποειδή όπως ορίζεται στην οδηγία 90/426/ΕΟΚ του Συμβουλίου – Registered equidae as defined in Council Directive 90/426/EEC. – Équidos registrados definidos en la Directiva 90/426/CEE del Consejo. – Équidés enregistrés au sens de la directive 90/426/CEE du Conseil. – Equidi registrati ai sensi della direttiva 90/426/CEE del Consiglio. – Reģistrēti Equidae saskaņā ar Padomes Direktīvu 90/426/EEK – Registruoti arkliniai gyvūnai, kaip numatyta Tarybos direktyvoje 90/426/EEB. – A 90/426/EGK tanácsi irányelv szerint regisztrált lófélék. – Ekwidi rreġistrati kif iddefinit fid–Direttiva tal–Kunsill 90/426/KEE. – Geregistreerde paardachtigen als omschreven in Richtlijn 90/426/EEG van de Raad. – Zarejestrowane koniowate określone w dyrektywie Rady 90/426/EWG. – Equídeos registados conforme definido na Directiva 90/426/CEE do Conselho. – Ecvidee înregistrate conform Directivei 90/426/CEE a Consiliului – Registrované zvieratá koňovité, ako je definované v smernici Rady 90/426/EHS. – Registrirani kopitarji, kakor so opredeljeni v Direktivi Sveta 90/426/EGS. – Rekisteröidyt hevoseläimet kuten määritellään neuvoston direktiivissä 90/426/ETY. – Registrerade hästdjur enligt definitionen i rådets direktiv 90/426/EEG.
O
=
Други животни (включително животни от зоологически градини) – Ostatní zvířata (včetně zvířat v zoologické zahradě). – Andre dyr (herunder dyr fra zoologiske haver). – Andere Tiere (einschließlich Zootiere) – Teised loomad (kaasa arvatud loomaaia loomad). – Λοιπά ζώα (συμπεριλαμβανομένων των ζώων των ζωολογικών κήπων) – Other animals (including zoo animals). – Otros animales (incluidos los de zoológico). – Autres animaux (y compris animaux de zoos). – Altri animali (compresi gli animali dei giardini zoologici). – Citi dzīvnieki (ieskaitot zoodārza dzīvniekus) – Kiti gyvūnai (įskaitant zoologijos sodų gyvūnus). – Egyéb állatok (beleértve az állatkerti állatokat). – Annimali oħra (inklużi annimali taż–żu). – Andere dieren (met inbegrip van dierentuindieren). – Inne zwierzęta (w tym do ogrodów zoologicznych). – Outros animais (incluindo animais de jardim zoológico). – Alte animale (inclusiv animale din grădini zoologice) – Ostatné zvieratá (vrátane zvierat v ZOO). – Druge živali (vključno z živalmi za živalski vrt). – Muut eläimet (myös eläintarhoissa olevat eläimet). – Andra djur (även djur från djurparker).
5–6
=
Особени забележки – Zvláštní poznámky – Særlige betingelser – Spezielle Bemerkungen – Erimärkused – Ειδικές παρατηρήσεις – Special remarks – Menciones especiales – Mentions spéciales – Note particolari – Īpašas atzīmes – Specialios pastabos – Különleges észrevételek – Rimarki speċjali – Bijzondere opmerkingen – Szczególne uwagi – Menções especiais – Observații speciale – Osobitné poznámky – Posebne opombe – Erityismainintoja – Anmärkningar
(*)
=
Спряно въз основа на член 6 от Директива 97/78/ЕО до ново известие, както е посочено в колони 1, 4, 5 и 6 – Pozdrženo na základě článku 6 směrnice 97/78/ES až do dalšího oznámení, jak je uvedeno ve sloupcích 1, 4, 5 a 6. – Ophævet indtil videre iht. artikel 6 i direktiv 97/78/EF som angivet i kolonne 1, 4, 5 og 6. – Bis auf Weiteres nach Artikel 6 der Richtlinie 97/78/EG ausgesetzt, wie in den Spalten 1, 4, 5 und 6 vermerkt. – Peatatud direktiivi 97/78/EÜ artikli 6 alusel edasise teavitamiseni, nagu märgitud veergudes 1, 4, 5 ja 6. – Έχει ανασταλεί σύμφωνα με το άρθρο 6 της οδηγίας 97/78/ΕΚ μέχρι νεωτέρας, όπως σημειώνεται στις στήλες 1, 4, 5 και 6. – Suspended on the basis of Article 6 of Directive 97/78/EC until further notice, as noted in columns 1, 4, 5 and 6. – Autorización suspendida hasta nuevo aviso en virtud del artículo 6 de la Directiva 97/78/CE (columnas 1, 4, 5 y 6). – Suspendu jusqu’à nouvel ordre sur la base de l’article 6 de la directive 97/78/CE, comme indiqué dans les colonnes 1, 4, 5 et 6. – Sospeso a norma dell’articolo 6 della direttiva 97/78/CE fino a ulteriore comunicazione, secondo quanto indicato nelle colonne 1, 4, 5 e 6. – Apturēts, pamatojoties uz Direktīvas 97/78/EK 6. pantu līdz tālākiem ziņojumiem, kā minēts slejās 1, 4, 5 un 6. – Sustabdyta remiantis Direktyvos 97/78/EB 6 straipsniu iki tolesnio pranešimo, kaip nurodyta 1, 4, 5 ir 6 skiltyse. – További értesítésig a 97/78/EK irányelv 6. cikke alapján felfüggesztve, ami az 1., 4., 5. és 6. oszlopokban jelzésre került. – Sospiża abbażi ta’ l–Artikolu 6 tad–Direttiva 97/78/KE sakemm jinħareġ avviż ieħor, kif imsemmi fil-kolonni 1, 4, 5 u 6. – Erkenning voorlopig opgeschort op grond van artikel 6 van Richtlijn 97/78/EG, zoals aangegeven in de kolommen 1,4,5 en 6. – Zawieszona do odwołania na podstawie art. 6 dyrektywy 97/78/WE, zgodnie z treścią kolumn 1, 4, 5 i 6. – Suspensas, com base no artigo 6.o da Directiva 97/78/CE, até que haja novas disposições, tal como referido nas colunas 1, 4, 5 e 6. – Suspendat în temeiul articolului 6 din Directiva 97/78/CE până la o comunicare ulterioară, conform indicațiilor din coloanele 1, 4, 5 și 6. – Pozastavené na základe článku 6 smernice 97/78/ES do ďalšieho oznámenia, ako je uvedené v stĺpcoch 1, 4, 5 a 6. – Odloženo na podlagi člena 6 Direktive 97/78/ES, do nadaljnjega, kakor je navedeno v stolpcih 1, 4, 5 in 6. – Ei sovelleta direktiivin 97/78/EY 6 artiklan perusteella kunnes toisin ilmoitetaan, siten kuin 1, 4, 5 ja 6 sarakkeessa esitetään. – Upphävd tills vidare på grundval av artikel 6 i direktiv 97/78/EG, vilket anges i kolumnerna 1, 4, 5 och 6. (1) =
Проверка според изискванията на Решение 93/352/ЕИО на Комисията, взето в изпълнение на член 19, параграф 3 от Директива 97/78/ЕО на Съвета – Kontrola v souladu s požadavky rozhodnutí Komise 93/352/EHS s výkonem čl. 19 odst. 3 směrnice Rady 97/78/ES. – Kontrol efter Kommissionens beslutning 93/352/EØF vedtaget i henhold til artikel 19, stk. 3, i Rådets direktiv 97/78/EF. – Kontrolle erfolgt in Übereinstimmung mit den Anforderungen der Entscheidung 93/352/EG der Kommission, die in Ausführung des Artikels 19 Absatz 3 der Richtlinie 97/78/EG des Rates angenommen wurde. – Kontrollida kooskõlas komisjoni otsusega 93/352/EMÜ nõukogu direktiivi 97/78/EÜ artikli 19 lõike 3 täideviimisel. – Ελέγχεται σύμφωνα με τις απαιτήσεις της απόφασης 93/352/ΕΟΚ της Επιτροπής που έχει ληφθεί κατ’ εφαρμογή του άρθρου 19 παράγραφος 3 της οδηγίας 97/78/ΕΚ του Συμβουλίου – Checking in line with the requirements of Commission Decision 93/352/EEC taken in execution of Article 19(3) of Council Directive 97/78/EC. – De acuerdo con los requisitos de la Decisión 93/352/CEE de la Comisión, adoptada en aplicación del artículo 19, apartado 3, de la Directiva 97/78/CE del Consejo. – Contrôles dans les conditions de la décision 93/352/CEE de la Commision prise en application de l’article 19, paragraphe 3, de la directive 97/78/CE du Conseil. – Controllo secondo le disposizioni della decisione 93/352/CEE della Commissione in applicazione dell’articolo 19, paragrafo 3, della direttiva 97/78/CE del Consiglio. – Pārbaude saskaņā ar Komisijas Lēmuma 93/352/EEK prasībām, ieviešot Padomes Direktīvas 97/78/EK 19. panta 3. punktu. – Patikrinimas pagal Komisijos sprendimo 93/352/EEB reikalavimus, vykdant Tarybos direktyvos 97/78/EB 19 straipsnio 3 punktą. – A 93/352/EGK bizottsági határozat követelményeivel összhangban ellenőrizve, a 97/78/EK tanácsi irányelv 19. cikkének (3) bekezdése szerint végrehajtva. – Iċċekkjar skond il-ħtiġijiet tad-Deċiżjoni tal-Kummissjoni 93/352/KEE meħuda biex jitwettaq l-Artikolu 19(3) tad-Direttiva tal-Kunsill 97/78/KE. – Controle overeenkomstig Beschikking 93/352/EEG van de Commissie, vastgesteld ter uitvoering van artikel 19, lid 3, van Richtlijn 97/78/EG. – Kontrola zgodnie z wymogami decyzji Komisji 93/352/EWG, która wykonuje postanowienia art. 19 ust. 3 dyrektywy Rady 97/78/WE. – Controlos nas condições da Decisão 93/352/CEE da Comissão, em aplicação do n.o 3 do artigo 19.o da Directiva 97/78/CE do Conselho. – Controale desfășurate conform dispozițiilor Deciziei 93/352/CEE a Comisiei, adoptată în vederea punerii în aplicare a articolului 19 alineatul (3) din Directiva 97/78/CE a Consiliului. – Kontrola v súlade s požiadavkami rozhodnutia Komisie 93/352/EHS prijatými pri vykonávaní článku 19 ods. 3 smernice Rady 97/78/ES. – Preverjanje v skladu z zahtevami Odločbe Komisije 93/352/EGS, z namenom izvrševanja člena 19(3) Direktive Sveta 97/78/ES. – Tarkastus suoritetaan komission päätöksen 93/352/ETY, jolla pannaan täytäntöön neuvoston direktiivin 97/78/EY 19 artiklan 3 kohta, vaatimusten mukaisesti. – Kontroll i enlighet med kraven i kommissionens beslut 93/352/EEG, som antagits för tillämpning av artikel 19.3 i rådets direktiv 97/78/EG.
(2) =
Само опаковани продукти – Pouze balené výrobky – Kun emballerede produkter – Nur umhüllte Erzeugnisse – Ainult pakitud tooted – Συσκευασμένα προϊόντα μόνο – Packed products only – Únicamente productos embalados – Produits emballés uniquement – Prodotti imballati unicamente – Tikai fasēti produkti – Tiktai supakuoti produktai – Csak csomagolt áruk – Prodotti ppakkjati biss – Uitsluitend verpakte producten – Tylko produkty pakowane – Apenas produtos embalados – Numai produse ambalate – Len balené produkty – Samo pakirani proizvodi – Ainoastaan pakatut tuotteet – Endast förpackade produkter
(3) =
Само рибни продукти – Pouze rybářské výrobky – Kun fiskeprodukter – Ausschließlich Fischereierzeugnisse – Ainult pakitud kalatooted – Αλιεύματα μόνο – Fishery products only – Únicamente productos pesqueros – Produits de la pêche uniquement – Prodotti della pesca unicamente – Tikai zivju produkti – Tiktai žuvininkystės produktai – Csak halászati termékek – Prodotti tas-sajd biss – Uitsluitend visserijproducten – Tylko produkty rybołówstwa – Apenas produtos da pesca – Numai produse din domeniul pescuitului – Len produkty rybolovu – Samo ribiški proizvodi – Ainoastaan kalastustuotteet – Endast fiskeriprodukter
(4) =
Само животински протеини – Pouze živočišné bílkoviny – Kun animalske proteiner – Nur tierisches Eiweiß – Ainult loomsed valgud – Ζωικές πρωτεΐνες μόνο – Animal proteins only – Únicamente proteínas animales – Uniquement protéines animales – Unicamente proteine animali – Tikai dzīvnieku proteīns – Tiktai gyvūniniai baltymai – Csak állati fehérjék – Proteini tal-annimali biss – Uitsluitend dierlijke eiwitten – Tylko białko zwierzęce – Apenas proteínas animais – Numai proteine animale – Len živočíšne bielkoviny – Samo živalske beljakovine – Ainoastaan eläinproteiinit – Endast djurprotein
(5) =
Само кожи с вълна и кожи – Pouze surové kůže s vlnou – Kun uld, skind og huder – Nur Wolle, Häute und Felle – Ainult villad, karusnahad ja loomanahad – Έριο και δέρματα μόνο – Wool hides and skins only – Únicamente lana, cueros y pieles – Laine et peaux uniquement – Lana e pelli unicamente – Tikai dzīvnieku vilna un zvērādas – Tiktai vilna, kailiai ir odos – Csak irhák és bőrök – Ġlud tas-suf biss – Uitsluitend wol, huiden en vellen – Tylko wełna, skóry i skórki – Apenas lã e peles – Numai lână și piei – Len vlnené prikrýky a kože – Samo kožuh in koža – Ainoastaan villa, vuodat ja nahat – Endast ull, hudar och skinn
(6) =
Само течни мазнини, масла и рибни масла – Pouze tekuté tuky, oleje a rybí tuky – Nur flüssige Fette, Öle und Fischöle – Kun flydende fedtstoffer, olier og fiskeolier – Ainult vedelad rasvad, õlid ja kalaõlid – Μόνον υγρά λίπη, έλαια και ιχθυέλαια – Only liquid fats, oils, and fish oils – Solo grasas líquidas, aceites y aceites de pescado – Graisses, huiles et huiles de poisson liquides uniquement – Esclusivamente grassi liquidi, oli e oli di pesce – Tikai šķidrie tauki, eļļa un zivju eļļa – Tiktai skysti riebalai, aliejus ir žuvų taukai – Csak folyékony zsírok, olajok és halolajok – Xaħmijiet likwidi, żjut, u żjut tal-ħut biss – Uitsluitend vloeibare vetten, oliën en visolie – Tylko płynne tłuszcze, oleje i oleje rybne – Apenas gorduras líquidas, óleos e óleos de peixe – Numai grăsimi, uleiuri și uleiuri de pește lichide – Len tekuté tuky, oleje a rybie oleje – Samo tekoče maščobe, olja in ribja olja – Ainoastaan nestemäiset rasvat, öljyt ja kalaöljyt – Endast flytande fetter, oljor och fiskoljor
(7) =
Исландски понита (само от април до октомври) – Islandští poníci (pouze od dubna do října) – Islandske ponyer (kun fra april til oktober) – Islandponys (nur von April bis Oktober) – Islandi ponid (ainult aprillist oktoobrini) – Μικρόσωμα άλογα (πόνυς) (από τον Απρίλιο έως τον Οκτώβριο μόνο) – Icelandic ponies (from April to October only) – Poneys de Islandia (únicamente desde abril hasta octubre) – Poneys d’Islande (d’avril à octobre uniquement) – Poneys islandesi (solo da aprile a ottobre) – Islandes poniji (tikai no aprīļa līdz oktobrim) – Islandijos poniai (tiktai nuo balandžio iki spalio mėn.) – Izlandi pónik (csak áprilistól októberig) – Ponijiet Islandiżi (minn April sa Ottubru biss) – IJslandse pony’s (enkel van april tot oktober) – Kuce islandzkie (tylko od kwietnia do października) – Poneys da Islândia (apenas de Abril a Outubro) – Ponei islandezi (numai între lunile aprilie și octombrie) – Islandské poníky (len od apríla do októbra) – Islandski poniji (samo od aprila do oktobra) – Islanninponit (ainoastaan huhtikuusta lokakuuhun) – Islandshästar (endast från april till oktober)
(8) =
Само еднокопитни – Pouze koňovití – Kun enhovede dyr – Nur Einhufer – Ainult hobuslased – Μόνο ιπποειδή – Equidaes only – Equinos únicamente – Équidés uniquement – Unicamente equidi – Tikai Equidae – Tiktai arkliniai gyvūnai – Csak lófélék – Ekwidi biss – Uitsluitend paardachtigen – Tylko koniowate – Apenas equídeos – Numai ecvidee – Len zvieratá koňovité – Samo equidae – Ainoastaan hevoset – Endast hästdjur
(9) =
Само тропически риби – Pouze tropické ryby – Kun tropiske fisk – Nur tropische Fische – Ainult troopilised kalad – Τροπικά ψάρια μόνο – Tropical fish only – Únicamente peces tropicales – Poissons tropicaux uniquement – Unicamente pesci tropicali – Tikai tropu zivis – Tiktai tropinės žuvys – Csak trópusi halak – Ħut tropikali biss – Uitsluitend tropische vissen – Tylko ryby tropikalne – Apenas peixes tropicais – Numai pești tropicali – Len tropické ryby – Samo tropske ribe – Ainoastaan trooppiset kalat – Endast tropiska fiskar
(10) =
Само котки, кучета, гризачи, зайцеподобни, живи риби и влечуги – Pouze kočky, psi, hlodavci, zajícovci, živé ryby a plazi – Kun katte, hunde, gnavere, harer, levende fisk og krybdyr – Nur Katzen, Hunde, Nagetiere, Hasentiere, lebende Fische und Reptilien – Ainult kassid, koerad, närilised, jäneselised, eluskalad, roomajad ja muud linnud, välja arvatud jaanalinnulased. – Μόνο γάτες, σκύλοι, τρωκτικά, λαγόμορφα, ζωντανά ψάρια, ερπετά και πτηνά, εκτός από τα στρουθιοειδή – Only cats, dogs, rodents, lagomorphs, live fish, and reptiles – Únicamente gatos, perros, roedores, lagomorfos, peces vivos y reptiles. – Uniquement chats, chiens, rongeurs, lagomorphes, poissons vivants et reptiles. – Unicamente cani, gatti, roditori, lagomorfi, pesci vivi e rettili. – Tikai kaķi, suņi, grauzēji, lagomorphs, dzīvas zivis, un reptiļi – Tiktai katės, šunys, graužikai, kiškiniai, gyvos žuvys, ropliai – Csak macskák, kutyák, rágcsálók, nyúlfélék, élő halak, hüllők. – Qtates, klieb, rodenti, lagomorfi, ħut ħaj, u rettili. – Uitsluitend katten, honden, knaagdieren, haasachtigen, levende vis, en reptielen. – Tylko koty, psy, gryzonie, zającokształtne, żywe ryby i gady. – Apenas gatos, cães, roedores, lagomorfos, peixes vivos, e répteis. – Numai pisici, câini, rozătoare, lagomorfe, pești vii și reptile – Len mačky, psy, hlodavce, zajacovité zvieratá, živé ryby a plazy. – Samo mačke, psi, glodalci, lagomorfi, žive ribe, plazilci in ptiči. – Ainoastaan kissat, koirat, jyrsijät, jäniseläimet, elävät kalat ja matelijat. – Endast katter, hundar, gnagare, hardjur, levande fiskar och reptiler.
(11) =
Само насипна храна за животни – Pouze krmiva ve velkém – Kun foderstoffer i løs afladning – Nur Futtermittel als Schüttgut – Ainult pakendamata loomatoit – Ζωοτροφές χύμα μόνο – Only feedstuffs in bulk – Únicamente alimentos a granel para animales – Aliments pour animaux en vrac uniquement – Alimenti per animali in massa unicamente – Tikai beramā lopbarība – Tiktai neįpakuoti pašarai – Csak ömlesztett takarmányok – Oġġetti tal-għalf fi kwantitajiet kbar biss – Uitsluitend onverpakte diervoeders – Tylko pasze luzem – Apenas alimentos para animais a granel – Numai furaje la vrac – Len voľne ložené krmivá – Samo krma v razsutem stanju – Ainoastaan pakkaamaton rehu – Endast foder i lösvikt
(12) =
За (U) в случай на еднокопитни, само тези, предназначени за зоологически градини; и за (O), само пилета на един ден, риби, кучета, котки, насекоми или други животни, предназначени за зоологически градини – Pro (U), v případě lichokopytníků, pouze ti odeslaní do zoologické zahrady; a pro (O) pouze jednodenní kuřata, ryby, psi, kočky, hmyz nebo jiná zvířata odeslaná do zoologické zahrady. – Ved (U), for så vidt angår dyr af hestefamilien, kun dyr sendt til en zoologisk have; og ved (O) kun daggamle kyllinger, fisk, hunde, katte, insekter eller andre dyr sendt til en zoologisk have. – Für (U) im Fall von Einhufern, nur an einen Zoo versandte Tiere; und für (O) nur Eintagsküken, Fische, Hunde, Katzen, Insekten oder andere für einen Zoo bestimmte Tiere – Ainult (U) loomaaeda mõeldud hobuseliste puhul; ja ainult (O) ühepäevaste tibude, kalade, koerte, kasside, putukate ja teiste loomaaeda mõeldud loomade puhul. – Για την κατηγορία (U) στην περίπτωση των μόνοπλων, μόνο αυτά προς μεταφορά σε ζωολογικό κήπο, και για την κατηγορία (O), μόνο νεοσσοί μιας ημέρας, ψάρια, σκύλοι, γάτες, έντομα, ή άλλα ζώα προς μεταφορά σε ζωολογικό κήπο – For (U) in the case of solipeds, only those consigned to a zoo; and for (O), only day-old chicks, fish, dogs, cats, insects, or other animals consigned to a zoo. – En lo que se refiere a (U) en el caso de solípedos, solo los destinados a un zoológico; en cuanto a (O), solo polluelos de un día, peces, perros, gatos, insectos u otros animales destinados a un zoológico. – Pour «U», dans le cas des solipèdes, uniquement ceux expédiés dans un zoo; et pour «O», uniquement les poussins d’un jour, poissons, chiens, chats, insectes ou autres animaux expédiés dans un zoo. – Per (U) nel caso di solipedi, soltanto quelli destinati a uno zoo, e per (O) soltanto pulcini di un giorno, pesci, cani, gatti, insetti o altri animali destinati a uno zoo. – (U) tikai tie nepārnadži, kas ir nodoti zoodārzam; (O) tikai vienu dienu veci cāļi, zivis, suņi, kaķi, kukaiņi un citi dzīvnieki, kas ir nodoti zoodārzam – (U) neporakanopinių atveju, tiktai jei vežami į zoologijos sodą, ir (O) – tiktai vienadieniai viščiukai, žuvys, šunys, katės, vabzdžiai arba kiti į zoologijos sodą vežami gyvūnai. – Az (U) esetében páratlanujjú patások esetében csak az állatkertbe szállított egyedek; az (O) esetében csak naposcsibék, halak, kutyák, macskák, rovarok vagy egyéb állatkertbe szállított állatok. – Għal (U) fil-każ ta’ solipedi, dawk biss ikkonsenjati lil żu; u għal (O ), flieles ta’ ġurnata żmien, ħut, klieb, qtates, insetti, jew annimali oħra kkonsenjati lil żu, biss. – Voor (U) in het geval van eenhoevigen, uitsluitend naar een direntuin verzonden dieren; en voor (O) uitsluitend eendagskuikens, vissen, honden, katten, insecten of andere naar een dierentuin verzonden dieren. – Dla (U) w przypadku jednokopytnych tylko przeznaczone do zoo; a dla (O) tylko jednodniowe pisklęta, ryby, psy, koty, owady lub inne zwierzęta przeznaczone do zoo. – Relativamente a (U), no caso dos solípedes, só os de jardim zoológico; relativamente a (O), só pintos do dia, peixes, cães, gatos, insectos, ou outros animais de jardim zoológico. – Pentru (U) în cazul solipedelor, numai cele încredințate unei grădini zoologice; și pentru (O), doar pui de o zi, pești, câini, pisici, insecte sau alte animale încredințate unei grădini zoologice. – Pre (U), v prípade nepárnokopytníkov len tie, ktoré sú posielané do ZOO; a pre (O) len jednodňové kurčatá, ryby, psy, mačky, hmyz, alebo iné zvieratá posielané do ZOO. – Za (U) v primeru enokopitarjev, samo tisti, namenjeni v živalski vrt; in za (O ), samo dan stari piščanci, ribe, psi, mačke, žuželke ali druge živali, namenjene v živalski vrt. – Sorkka- ja kavioeläimistä (U) ainoastaan eläintarhaan tarkoitetut kavioeläimet; muista eläimistä (O) ainoastaan eläintarhaan tarkoitetut untuvikot, kalat, koirat, kissat, hyönteiset tai muut eläimet. – För (U) när det gäller vilda och tama hovdjur, endast sådana som finns i djurparker; och för (O), endast daggamla kycklingar, fiskar, hundar, katter, insekter, eller andra djur i djurparker.
(13) =
Предназначено за транзитното преминаване през Европейската общност на пратки с някои продукти от животински произход за консумация от човека, идващи за или от Русия, по реда на процедурите на съответното общностно законодателство – Určeno k přepravě přes Evropské společenství pro zásilky s určitými výrobky živočišného původu pro lidskou spotřebu, které směřují do nebo pocházejí z Ruska podle zvláštních postupů tušených v příslušném právu Společenství. – Udpeget EF-transitsted for sendinger af visse animalske produkter til konsum, som transporteres til eller fra Rusland i henhold til de særlige procedurer, der er fastsat i de relevante EF-bestemmelser. – Für den Versand von zum menschlichen Verzehr bestimmten Erzeugnissen tierischen Ursprungs aus oder nach Russland durch das Zollgebiet der Europäischen Gemeinschaft gemäß den in den einschlägigen Rechtsvorschriften der Gemeinschaft vorgesehenen Verfahren – Määratud transiidiks Euroopa Ühenduse kaudu teatud inimtarbimiseks mõeldud loomset päritolu toodete partiidele, mis lähevad Venemaale või tulevad Venemaalt ning kuuluvad ühenduse seaduste vastavate protseduuride alla. – Προς διαμετακόμιση ορισμένων προϊόντων ζωϊκής προέλευσης που προορίζονται για κατανάλωση από τον άνθρωπο μέσω της Ευρωπαϊκής Κοινότητας, προερχόμενων από και κατευθυνόμενων προς τη Ρωσία, σύμφωνα με ειδικές διαδικασίες που προβλέπονται στη σχετική κοινοτική νομοθεσία – Designated for transit across the European Community for consignments of certain products of animal origin for human consumption, coming to or from Russia under the specific procedures foreseen in relevant Community legislation. – Designado para el tránsito a través de la Comunidad Europea de partidas de determinados productos de origen animal destinados al consumo humano, que tienen Rusia como origen o destino, con arreglo a los procedimientos específicos previstos en la legislación comunitaria pertinente. – Désigné pour le transit, dans la Communauté européenne, d’envois de certains produits d’origine animale destinés à la consommation humaine, en provenance ou à destination de la Russie selon les procédures particulières prévues par la législation communautaire applicable. – Designato per il transito nella Comunità europea di partite di taluni prodotti di origine animale destinati al consumo umano, provenienti dalla o diretti in Russia, secondo le procedure specifiche previste nella pertinente legislazione comunitaria. – Norīkojums sūtījumu tranzītam caur Eiropas Kopienu noteiktu dzīvnieku izcelsmes produktu, kas tiek sūtīti uz Krieviju vai no tās, patēriņam saskaņā ar noteiktu, attiecīgā Kopienas likumdošanā paredzētu kārtību – Skirta tam tikrų gyvulinės kilmės produktų, skirtų žmonių maistui, siuntų tranzitui per Europos bendriją, vežamų į arba iš Rusijos vadovaujantis specialia atitinkamuose Bendrijos teisės aktuose numatyta tvarka. – Az Európai Közösségen keresztül történő tranzitszállításra kijelölve bizonyos emberi fogyasztásra szánt állati eredetű termékek szállítmányai számára, amelyek Oroszországból érkeznek a vonatkozó közösségi jogszabályokban előre elrendelt különleges eljárások szerint. – Allokat għat-traġitt tul il-Komunità Ewropea għal kunsinji ta’ ċerti prodotti għall-konsum tal-bniedem li joriġinaw mill-annimali, provenjenti minn jew diretti lejn ir-Russja taħt il-proċeduri speċifiċi previsti fil-leġislazzjoni Komunitarja rilevanti. – Aangewezen voor doorvoer door de Europese Gemeenschap van partijen van bepaalde producten van dierlijke oorsprong die bestemd zijn voor menselijke consumptie, bestemd voor of afkomstig van Rusland, overeenkomstig de specifieke procedures van de relevante communautaire wetgeving. – Przeznaczone do przewozu przez Wspólnotę Europejską przesyłek pewnych produktów pochodzenia zwierzęcego przeznaczonych do spożycia przez ludzi, przywożonych do lub pochodzących z Rosji, na podstawie szczególnych procedur przewidzianych w odpowiednich przepisach Wspólnoty. – Designado para o trânsito, na Comunidade Europeia, de remessas de certos produtos de origem animal destinados ao consumo humano, com destino à Russia ou dela provenientes, ao abrigo dos procedimentos específicos previstos pela legislação comunitária pertinente. – Desemnat pentru tranzitul în cadrul Comunității Europene privind transportul anumitor produse de origine animală destinate consumului uman, înspre sau dinspre Rusia, conform unor proceduri specifice prevăzute de legislația comunitară relevantă. – Určené na tranzit cez Európske spoločenstvo pre zásielky určitých produktov živočíšneho pôvodu na ľudskú spotrebu pochádzajúce z Ruska podľa osobitných postupov plánovaných v príslušnej legislatíve Spoločenstva. – Določeno za tranzit preko Evropske skupnosti za pošiljke nekaterih proizvodov živalskega izvora za prehrano ljudi, ki prihajajo iz Rusije po posebnih postopkih, predvidenih v ustrezni zakonodaji Skupnosti. – Asetettu passitukseen Euroopan yhteisön kautta, kun on kyse tiettyjen ihmisravinnoksi tarkoitettujen eläinperäisten tuotteiden lähetyksistä, jotka tulevat Venäjälle tai lähtevät sieltä yhteisön lainsäädännön mukaisia erityismenettelyjä noudattaen. – För transit genom Europeiska gemenskapen av sändningar av vissa produkter av animaliskt ursprung avsedda att användas som livsmedel, som transporteras till eller från Ryssland enligt de särskilda förfaranden som fastställts i relevant gemenskapslagstiftning.
(14) =
Разрешени са ограничен брой видове, така както е определено от компетентния национален орган – Povoluje se omezený počet druhů podle definice příslušných vnitrostátních orgánů. – Et begrænset antal arter som fastsat af den kompetente nationale myndighed. – Es ist nur eine begrenzte, von der zuständigen nationalen Behörde festgelegte Anzahl Arten zugelassen – Lubatud on ainult piiratud arv liike, mille on kindlaks määranud pädev siseriiklik asutus. – Επιτρέπεται περιορισμένος μόνο αριθμός ειδών, τα οποία καθορίζονται από την αρμόδια εθνική αρχή – A limited number of species are permitted, as defined by the competent national authority. – Se permite un número limitado de especies, tal como lo establezca la autoridad nacional competente. – Suivant la définition de l’autorité nationale compétente, un nombre limité d’espèces sont autorisées. – Sono ammesse solo alcune specie quali definite dall’autorità nazionale competente. – Atļauts ierobežots sugu skaits, kā noteikusi attiecīgās valsts kompetentā iestāde – Leidžiamas ribotas skaičius rūšių, kaip nustatyta kompetentingos nacionalinės institucijos. – Korlátozott számú faj engedélyezett az illetékes nemzeti hatóság meghatározása szerint. – Numru limitat ta’ speċi huwa permess, kif definit mill-awtorità nazzjonali kompetenti. – Een beperkt aantal soorten is toegelaten, als omschreven door de bevoegde nationale autoriteit. – Dopuszcza się ograniczoną liczbę gatunków, jak określiły właściwe władze krajowe. – É permitido um número limitado de espécies, a definir pela autoridade nacional competente. – Este permis un număr limitat de specii, stabilit de autoritatea națională competentă. – Je povolený obmedzený počet druhov, ako určil príslušný národný orgán. – Dovoljeno je omejeno število vrst, kakor je določil pristojni nacionalni organ. – Toimivaltaisen kansallisen viranomaisen määrittelemä rajoitettu määrä lajeja sallitaan. – Ett begränsat antal arter tillåts, enligt vad som fastställts av den behöriga nationella myndigheten.
(15) =
Това одобрение важи единствено до 31 юли 2011 г. – Toto schválení platí pouze do 31. července 2011. – Denne godkendelse gælder kun indtil den 31. juli 2011. – Diese Genehmigung gilt nur bis zum 31.7.2011. – See heakskiit kehtib ainult 31. juulini 2011. – Η έγκριση αυτή ισχύει μόνο μέχρι τις 31.7.2011. – This approval is valid only until 31.7.2011. – Esta autorización únicamente es válida hasta el 31.7.2011. – Cette autorisation n’est valable que jusqu’au 31 juillet 2011. – La presente autorizzazione è valida soltanto fino al 31.7.2011. – Šis apstiprinājums ir spēkā tikai līdz 2011. gada 31. jūlijam – Šis patvirtinimas galioja tik iki 2011 m. liepos 31 d. – A jóváhagyás 2011. július 31-ig érvényes. – Din l-approvazzjoni hija valida biss sal-31/07/2011. – Deze goedkeuring is slechts geldig tot en met 31 juli 2011. – Niniejsze zatwierdzenie jest ważne do dnia 31 lipca 2011 r. – Esta aprovação só é válida até 31 de Julho de 2011. – Această aprobare este valabilă numai până la 31 iulie 2011. – Ta odobritev velja samo do 31. julija 2011. – Toto schválenie je platné len do 31. júla 2011. – Tämä hyväksyntä on voimassa ainoastaan 31.7.2011 saakka. – Detta godkännande är giltigt bara till den 31 juli 2011. Страна: БЕЛГИЯ – Země: BELGIE – Land: BELGIEN – Land: BELGIEN – Riik: BELGIA – Χώρα: ΒΕΛΓΙΟ – Country: BELGIUM – País: BÉLGICA – Pays: BELGIQUE – Paese: BELGIO – Valsts: BEĻĢIJA – Šalis: BELGIJA – Ország: BELGIUM – Pajjiż: BELĠJU – Land: BELGIË – Kraj: BELGIA – País: BÉLGICA – Țara: BELGIA – Krajina: BELGICKO – Država: BELGIJA – Maa: BELGIA – Land: BELGIEN
1
2
3
4
5
6
Antwerpen
Anvers
BE ANR 1
P
Kaai 650
HC, NHC

Kallo
HC, NHC

Brussel–Zaventem
Bruxelles–Zaventem
BE BRU 4
A
Flight Care
HC-T(2)
Flight Care 2
NHC(2) U, E, O
Avia Partner
HC-T(2)
WFS
HC-T(2)
Swiss Port
HC-T(2)
Gent
Gand
BE GNE 1
P

HC-NT(6), NHC-NT(6)
Liège
Luik
BE LGG 4
A

HC, NHC-NT(2), NHC-T(FR)
U, E, O
Oostende
Ostende
BE OST 4
A
IC-1
HC(2)
IC-2

E
Zeebrugge
Zeebruges
BE ZEE 1
P
OCHZ
HC(2), NHC(2)
Страна: БЪЛГАРИЯ – Země: BULHARSKO – Land: BULGARIEN – Land: BULGARIEN – Riik: BULGAARIA – Χώρα: ΒΟΥΛΓΑΡΙΑ – Country: BULGARIA – País: BULGARIA – Pays: BULGARIE – Paese: BULGARIA – Valsts: BULGĀRIJA – Šalis: BULGARIJA – Ország: BULGÁRIA – Pajjiż: BULGARIJA – Land: BULGARIJE – Kraj: BUŁGARIA – País: BULGÁRIA – Țara: BULGARIA – Krajina: BULHARSKO – Država: BOLGARIJA – Maa: BULGARIA – Land: BULGARIEN
1
2
3
4
5
6
Bregovo
BG BRE 3
R

HC(2), NHC

Burgas
BG BOJ 1
P

HC(2), NHC

Gjushevo
BG GJE 3
R

HC(2), NHC

Kalotina
BG KAL 3
R

HC(2), NHC
U, E, O
Kapitan Andreevo
BG KAN 3
R

HC, NHC
U, E, O
Sofia
BG SOF 4
A

HC(2), NHC(2) E, O
Varna
BG VAR 1
P

HC(2), NHC

Zlatarevo
BG ZLA 3
R

HC(2), NHC

Страна: ЧЕШКА РЕПУБЛИКА – Země: ČESKÁ REPUBLIKA – Land: TJEKKIET – Land: TSCHECHISCHE REPUBLIK – Riik: TŠEHHI VABARIIK – Χώρα: ΤΣΕΧΙΚΗ ΔΗΜΟΚΡΑΤΙΑ – Country: CZECH REPUBLIC – País: REPÚBLICA CHECA – Pays: RÉPUBLIQUE TCHÈQUE – Paese: REPUBBLICA CECA – Valsts: ČEHIJA – Šalis: ČEKIJOS RESPUBLIKA – Ország: CSEH KÖZTÁRSASÁG – Pajjiż: REPUBBLIKA ĊEKA – Land: TSJECHIË – Kraj: REPUBLIKA CZESKA – País: REPÚBLICA CHECA – Țara: REPUBLICA CEHĂ – Krajina: ČESKÁ REPUBLIKA – Država: ČEŠKA – Maa: TŠEKKI – Land: TJECKIEN
1
2
3
4
5
6
Praha-Ruzyně
CZ PRG 4
A

HC(2), NHC-T(CH)(2), NHC-NT(2) E, O
Страна: ДАНИЯ – Země: DÁNSKO – Land: DANMARK – Land: DÄNEMARK – Riik: TAANI – Χώρα: ΔΑΝIΑ – Country: DENMARK – País: DINAMARCA – Pays: DANEMARK – Paese: DANIMARCA – Valsts: DĀNIJA – Šalis: DANIJA – Ország: DÁNIA – Pajjiż: DANIMARKA – Land: DENEMARKEN – Kraj: DANIA – País: DINAMARCA – Țara: DANEMARCA – Krajina: DÁNSKO – Država: DANSKA – Maa: TANSKA – Land: DANMARK
1
2
3
4
5
6
Aalborg 1
(Greenland Port) 1
DK AAL 1a
P

HC-T(FR)(1)(2)
Aalborg 2 (Greenland Port)
DK AAL 1b
P

HC(2), NHC(2)
Århus
DK AAR 1
P

HC(1)(2), NHC-T(FR)
NHC-NT(2)(11)
Esbjerg
DK EBJ 1
P

HC-T(FR)(1)(2), NHC-T(FR)(2), NHC-NT(11)
Fredericia
DK FRC 1
P

HC(1)(2), NHC(2), NHC-NT(11)
Hanstholm
DK HAN 1
P

HC-T(FR)(1)(3)
Hirtshals
DK HIR 1
P
Centre 1
HC-T(FR)(1)(2)
Centre 2
HC-T(FR)(1)(2) Billund
DK BLL 4
A

HC-T(1)(2), NHC(2) U, E, O
København
DK CPH 4
A
Centre 1, SAS 1 (North)
HC(1)(2), NHC (*)

Centre 2, SAS 2 (East)
HC (*), NHC(2)
Centre 3

U, E, O
København
DK CPH 1
P

HC(1), NHC-T(FR), NHC-NT

Kolding
DK KOL 1
P

NHC(11)
Skagen
DK SKA 1
P

HC-(FR)(1)(2)(3)
Страна: ГЕРМАНИЯ – Země: NĚMECKO – Land: TYSKLAND – Land: DEUTSCHLAND – Riik: SAKSAMAA – Χώρα: ΓΕΡΜΑΝIΑ – Country: GERMANY – País: ALEMANIA – Pays: ALLEMAGNE – Paese: GERMANIA – Valsts: VĀCIJA – Šalis: VOKIETIJA – Ország: NÉMETORSZÁG – Pajjiż: ĠERMANJA – Land: DUITSLAND – Kraj: NIEMCY – País: ALEMANHA – Țara: GERMANIA – Krajina: NEMECKO – Država: NEMČIJA – Maa: SAKSA – Land: TYSKLAND
1
2
3
4
5
6
Berlin–Tegel
DE TXL 4
A

HC(2), NHC
O
Brake
DE BKE 1
P

NHC-NT(4)
Bremen
DE BRE 1
P

HC, NHC

Bremerhaven
DE BRV 1
P

HC, NHC

Cuxhaven
DE CUX 1
P
IC 1
HC-T(FR)(3)
IC 2
HC-T(FR)(3)
Düsseldorf
DE DUS 4
A

HC(2), NHT-T(CH)(2) NHC-NT(2) O
Frankfurt/Main
DE FRA 4
A

HC, NHC
U, E, O
Hahn Airport
DE HNH 4
A

HC(2), NHC(2) O
Hamburg Flughafen
DE HAM 4
A

HC, NHC
O
Hamburg Hafen
DE HAM 1
P
Burchardkai
HC, NHC-NT, NHC-T(FR)

Frigo Altenwerder
HC

Reiherdamm
HC, NHC-T(FR), NHC-NT

Hannover–Langenhagen
DE HAJ 4
A

HC(2), NHC(2) O
Kiel
DE KEL 1
P

HC, NHC

Köln
DE CGN 4
A

HC(2), NHC(2) O
Leipzig-Halle Flughafen
DE LEJ 4
A

HC(2), NHC(2) U, E, O
Lübeck
DE LBC 1
P

HC, NHC
E(14) München
DE MUC 4
A

HC(2), NHC(2) O
Rostock
DE RSK 1
P

HC, NHC
U, E, O
Rügen
DE MUK 1
P

HC(3)
Schönefeld
DE SXF 4
A

HC(2), NHC(2) U, E, O
Stuttgart
DE STR 4
A

HC(2), NHC(2) O
Страна: ЕСТОНИЯ – Země: ESTONSKO – Land: ESTLAND – Land: ESTLAND – Riik: EESTI – Χώρα: ΕΣΘΟΝIΑ – Country: ESTONIA – País: ESTONIA – Pays: ESTONIE – Paese: ESTONIA – Valsts: IGAUNIJA – Šalis: ESTIJA – Ország: ÉSZTORSZÁG – Pajjiż: ESTONJA – Land: ESTLAND – Kraj: ESTONIA – País: ESTÓNIA – Țara: ESTONIA – Krajina: ESTÓNSKO – Država: ESTONIJA – Maa: VIRO – Land: ESTLAND
1
2
3
4
5
6
Luhamaa
EE LHM 3
R

HC, NHC
U, E
Muuga
EE MUG 1
P
IC 1
HC, NHC-T(FR), NHC-NT

AS Refetra
HC-T(FR)(2)
Narva
EE NAR 3
R

HC, NHC-NT

Paldiski
EE PLS 1
P

HC(2), NHC-NT(2)
Страна: ИРЛАНДИЯ – Země: IRSKO – Land: IRLAND – Land: IRLAND – Riik: IIRIMAA – Χώρα: ΙΡΛΑΝΔIΑ – Country: IRELAND – País: IRLANDA – Pays: IRLANDE – Paese: IRLANDA – Valsts: ĪRIJA – Šalis: AIRIJA – Ország: ÍRORSZÁG – Pajjiż: IRLANDA – Land: IERLAND – Kraj: IRLANDIA – País: IRLANDA – Țara: IRLANDA – Krajina: ÍRSKO – Država: IRSKA – Maa: IRLANTI – Land: IRLAND
1
2
3
4
5
6
Dublin Airport
IE DUB 4
A

E, O
Dublin Port
IE DUB 1
P

HC(2), NHC

Shannon
IE SNN 4
A

HC(2), NHC(2) U, E, O
Страна: ГЪРЦИЯ – Země: ŘECKO – Land: GRÆKENLAND – Land: GRIECHENLAND – Riik: KREEKA – Χώρα: ΕΛΛAΣ – Country: GREECE – País: GRECIA – Pays: GRÈCE – Paese: GRECIA – Valsts: GRIEĶIJA – Šalis: GRAIKIJA – Ország: GÖRÖGORSZÁG – Pajjiż: GREĊJA – Land: GRIEKENLAND – Kraj: GRECJA – País: GRÉCIA – Țara: GRECIA – Krajina: GRÉCKO – Država: GRČIJA – Maa: KREIKKA – Land: GREKLAND
1
2
3
4
5
6
Evzoni
GR EVZ 3
R

HC, NHC-NT
U, E, O
Athens International Airport
GR ATH 4
A

HC(2), NHC-NT(2) U, E, O
Idomeni
GR EID 2
F

U, E
Kakavia
GR KKV 3
R

HC(2), NHC-NT

Neos Kafkassos
GR NKF 2
F

HC(2), NHC-NT
U, E
Neos Kafkassos
GR NKF 3
R

HC, NHC-NT
U, E
Peplos
GR PEP 3
R

HC(2), NHC-NT
E
Pireas
GR PIR 1
P

HC(2), NHC-NT

Thessaloniki
GR SKG 4
A

HC-T(CH)(2), NHC-NT
O
Thessaloniki
GR SKG 1
P

HC(2), NHC-NT

Страна: ИСПАНИЯ – Země: ŠPANĚLSKO – Land: SPANIEN – Land: SPANIEN – Riik: HISPAANIA – Χώρα: ΙΣΠΑΝIΑ – Country: SPAIN – País: ESPAÑA – Pays: ESPAGNE – Paese: SPAGNA – Valsts: SPĀNIJA – Šalis: ISPANIJA – Ország: SPANYOLORSZÁG – Pajjiż: SPANJA – Land: SPANJE – Kraj: HISZPANIA – País: ESPANHA – Țara: SPANIA – Krajina: ŠPANIELSKO – Država: ŠPANIJA – Maa: ESPANJA – Land: SPANIEN
1
2
3
4
5
6
A Coruña–Laxe
ES LCG 1
P
A Coruña
HC, NHC

Laxe
HC

Algeciras
ES ALG 1
P
Productos
HC, NHC

Animales

U, E, O
Alicante
ES ALC 4
A

HC(2), NHC(2) O
Alicante
ES ALC 1
P

HC, NHC-NT

Almería (*)
ES LEI 4
A

HC(2), NHC(2) (*)
O (*)
Almería
ES LEI 1
P

HC, NHC-NT

Asturias
ES AST 4
A

HC(2)
Barcelona
ES BCN 4
A
Iberia
HC(2), NHC-T(CH)(2), NHC-NT(2) O
Flightcare
HC(2), NHC(2) O
Barcelona
ES BCN 1
P

HC, NHC

Bilbao
ES BIO 4
A

HC(2), NHC(2),
O
Bilbao
ES BIO 1
P

HC, NHC

Cádiz
ES CAD 1
P

HC, NHC

Cartagena
ES CAR 1
P

HC, NHC

Castellón
ES CAS 1
P

HC, NHC

Ciudad Real
ES CQM 4
A

HC(2), NHC(2)
Gerona
ES GRO 4
A

HC(2), NHC(2)
Gijón
ES GIJ 1
P

HC, NHC

Gran Canaria
ES LPA 4
A

HC(2), NHC-NT(2) O
Huelva
ES HUV 1
P
Puerto Interior
HC-T(FR), HC-T(CH)

Puerto Exterior
NHC-NT

Las Palmas de Gran Canaria
ES LPA 1
P
Productos
HC, NHC

Animales

U, E, O
Madrid
ES MAD 4
A
Iberia
HC(2), NHC(2) U, E, O
Flightcare
HC(2), NHC-T(CH)(2), NHC-NT(2) U, E, O
PER4
HC-T(CH)(2)
WFS: World Wide Flight Services
HC(2), NHC-T(CH)(2), NHC-NT
O
Málaga
ES AGP 4
A

HC(2), NHC(2) O
Málaga
ES AGP 1
P

HC, NHC
U, E, O
Marín
ES MAR 1
P

HC, NHC-T(FR), NHC-NT

Palma de Mallorca
ES PMI 4
A

HC-NT(2), HC-T(CH)(2), HC-T(FR)(2) (*)
NHC-NT(2), NHC-T(CH)(2), NHC-T(FR)(2) (*)
O
Santa Cruz de Tenerife
ES SCT 1
P
Dársena
HC

Dique
NHC
U, E, O
Santander
ES SDR 4
A

HC(2), NHC(2)
Santander
ES SDR 1
P

HC, NHC

Santiago de Compostela
ES SCQ 4
A

HC(2), NHC(2)
San Sebastián (*)
ES EAS 4
A

HC(2) (*), NHC(2) (*)

Sevilla
ES SVQ 4
A

HC(2), NHC(2) O
Sevilla
ES SVQ 1
P

HC, NHC

Tarragona
ES TAR 1
P

HC, NHC

Tenerife Norte
ES TFN 4
A

HC(2)
Tenerife Sur
ES TFS 4
A
Productos
HC(2), NHC(2)
Animales

U, E, O
Valencia (*)
ES VLC 4
A

HC(2) (*), NHC(2) (*)
O (*)
Valencia
ES VLC 1
P

HC, NHC

Vigo
ES VGO 4
A

HC(2), NHC(2)
Vigo
ES VGO 1
P
T.C. Guixar
HC, NHC-T(FR), NHC-NT

Pantalan 3
HC-T(FR)(2)(3)
Frioya
HC-T(FR)(2)(3)
Frigalsa
HC-T(FR)(2)(3)
Pescanova
HC-T(FR)(2)(3)
Vieirasa
HC-T(FR)(3)
Fandicosta
HC-T(FR)(2)(3)
Frig. Morrazo
HC-T(FR)(3)
Vilagarcía–Ribeira–Caramiñal
ES RIB 1
P
Vilagarcía
HC(2), NHC(2)(11)
Ribeira
HC

Caramiñal
HC

Vitoria
ES VIT 4
A
Productos
HC(2), NHC-NT(2), NHC-T(CH)

Animales

U, E, O
Zaragoza
ES ZAZ 4
A

HC(2)
Страна: ФРАНЦИЯ – Země: FRANCIE – Land: FRANKRIG – Land: FRANKREICH – Riik: PRANTSUSMAA – Χώρα: ΓΑΛΛIΑ – Country: FRANCE – País: FRANCIA – Pays: FRANCE – Paese: FRANCIA – Valsts: FRANCIJA – Šalis: PRANCŪZIJA – Ország: FRANCIAORSZÁG – Pajjiż: FRANZA – Land: FRANKRIJK – Kraj: FRANCJA – País: FRANÇA – Țara: FRANȚA – Krajina: FRANCÚZSKO – Država: FRANCIJA – Maa: RANSKA – Land: FRANKRIKE
1
2
3
4
5
6
Bordeaux
FR BOD 4
A

HC-T(1), HC-NT, NHC

Bordeaux
FR BOD 1
P

HC-NT

Boulogne
FR BOL 1
P

HC-T(1)(3), HC-NT(1)(3)
Brest
FR BES 4
A

HC-T(CH)(1)(2)
Brest
FR BES 1
P

HC-T(FR)(1), NHC-T(FR)

Châteauroux-Déols
FR CHR 4
A

HC-T(2)
Concarneau – Douarnenez
FR COC 1
P
Concarneau
HC-T(1)(3)
Douarnenez
HC-T(FR)(1)(3)
Deauville
FR DOL 4
A

E
Dunkerque
FR DKK 1
P
Caraibes
HC-T(1), HC-NT

Maison Blanche
NHC-NT

Le Havre
FR LEH 1
P
Route des Marais
HC-T(1), HC-NT, NHC

Dugrand
HC-T(FR)(1)(2)
EFBS
HC-T(FR)(1)(2)
Fécamp
HC-NT(6), NHC-NT(6)
Lorient
FR LRT 1
P
CCIM
NHC-NT(4)
Lyon-Saint Exupéry
FR LIO 4
A

HC-T(1), HC-NT, NHC
O
Marseille Port (15) FR MRS 1
P
Hangar 14

E
STEF
HC-T(1)(2), HC-NT(2)
Marseille – Fos-sur-Mer
FR FOS 1
P

HC-T(1), HC-NT, NHC

Marseille aéroport
FR MRS 4
A

HC-T(1), HC-NT
O
Nantes – Saint-Nazaire
FR NTE 1
P

HC-T(1), HC-NT, NHC-NT

Nice
FR NCE 4
A

HC-T(CH)(1)(2) O
Orly
FR ORY 4
A
SFS
HC-T(1)(2), HC-NT(2), NHC

Réunion Port Réunion
FR LPT 1
P

HC(1), NHC

Réunion Roland-Garros
FR RUN 4
A

HC(1), NHC
O
Roissy – Charles-de-Gaulle
FR CDG 4
A
Air France
HC-T(1), HC-NT, NHC-NT

France Handling
HC-T(1), HC-NT, NHC

Station animalière

U, E, O(14) Rouen
FR URO 1
P

HC-T(1)(2), HC-NT(2), NHC

Sète
FR SET 1
P
Frontignan
HC-T(1), HC-NT

Toulouse-Blagnac
FR TLS 4
A

HC-T(1)(2), HC-NT(2), NHC(2) O
Vatry
FR VRY 4
A

HC-T(CH)(1)(2)
Страна: ИТАЛИЯ – Země: ITÁLIE – Land: ITALIEN – Land: ITALIEN – Riik: ITAALIA – Χώρα: ΙΤΑΛIΑ – Country: ITALY – País: ITALIA – Pays: ITALIE – Paese: ITALIA – Valsts: ITĀLIJA – Šalis: ITALIJA – Ország: OLASZORSZÁG – Pajjiż: ITALJA – Land: ITALIË – Kraj: WŁOCHY – País: ITÁLIA – Țara: ITALIA – Krajina: TALIANSKO – Država: ITALIJA – Maa: ITALIA – Land: ITALIEN
1
2
3
4
5
6
Ancona
IT AOI 4
A

HC, NHC

Ancona
IT AOI 1
P
VIS
HC

Garbage
NHC

Bari
IT BRI 1
P

HC, NHC-NT

Bergamo
IT BGO 4
A

HC, NHC

Bologna-Borgo Panigale
IT BLQ 4
A

HC(2), NHC(2) O
Brescia Montichiari
IT MCH 4
A

HC(2), NHC(2)
Brindisi
IT BDS 1
P

HC

Civitavecchia
IT CVV 1
P

HC-T(2)
Genova
IT GOA 1
P
Calata Sanità (terminal Sech)
HC(2), NHC-NT(2)
Nino Ronco (terminal Messina)
NHC-NT(2)
Porto di Voltri (Voltri)
HC(2), NHC-NT(2)
Ponte Paleocapa
NHC-NT(6)
Genova
IT GOA 4
A

HC(2), NHC(2) O
Gioia Tauro
IT GIT 1
P

HC, NHC

La Spezia
IT SPE 1
P

HC, NHC
U, E
Livorno-Pisa
IT LIV 1
P
Porto Commerciale
HC, NHC-NT

Sintermar
HC, NHC

Lorenzini
HC, NHC-NT

Terminal Darsena Toscana
HC, NHC

Livorno-Pisa
IT PSA 4
A

HC(2), NHC(2)
Milano-Linate
IT LIN 4
A

HC(2), NHC(2) O
Milano-Malpensa
IT MXP 4
A
Magazzini aeroportuali ALHA
HC(2), NHC(2)
SEA

U, E
Cargo City MLE
HC, NHC
O
Napoli
IT NAP 1
P
Molo Bausan
HC, NHC

Napoli
IT NAP 4
A

HC, NHC-NT

Olbia
IT OLB 1
P

HC-T(FR)(3)
Palermo
IT PMO 4
A

HC-T

Palermo
IT PMO 1
P

HC

Ravenna
IT RAN 1
P
Sapir 1
NHC-NT(6)
TCR
HC-T(FR)(2), HC-NT(2), NHC-NT(2)
Setramar
NHC-NT(4)
Docks Cereali
NHC-NT

Reggio Calabria (*)
IT REG 1
P

HC (*), NHC (*)

Reggio Calabria
IT REG 4
A

HC, NHC

Roma-Fiumicino
IT FCO 4
A
Alitalia
HC(2), NHC-NT(2) O(14) Cargo City ADR
HC, NHC

Isola Veterinaria

U, E, O
Rimini
IT RMI 4
A

HC(2), NHC(2)
Salerno
IT SAL 1
P

HC, NHC

Taranto
IT TAR 1
P

HC, NHC

Torino-Caselle
IT CTI 4
A

HC(2), NHC-NT(2)
Trapani
IT TPS 1
P

HC

Trieste
IT TRS 1
P
Hangar 69
HC, NHC

Venezia
IT VCE 4
A

HC(2), NHC-T(CH)(2), NHC-NT(2)
Venezia
IT VCE 1
P

HC-T, NHC-NT

Verona
IT VRN 4
A

HC(2), NHC(2)
Vado Ligure Savona port
IT VDL 1
P

HC(2), NHC-NT(2)
Страна: КИПЪР – Země: KYPR – Land: CYPERN – Land: ZYPERN – Riik: KÜPROS – Χώρα: ΚΥΠΡΟΣ – Country: CYPRUS – País: CHIPRE – Pays: CHYPRE – Paese: CIPRO – Valsts: KIPRA – Šalis: KIPRAS – Ország: CIPRUS – Pajjiż: ĊIPRU – Land: CYPRUS – Kraj: CYPR – País: CHIPRE – Țara: CIPRU – Krajina: CYPRUS – Država: CIPER – Maa: KYPROS – Land: CYPERN
1
2
3
4
5
6
Larnaka
CY LCA 4
A

HC(2), NHC-NT(2) O
Lemesos
CY LMS 1
P

HC(2), NHC-NT

Страна: ЛАТВИЯ – Země: LOTYŠSKO – Land: LETLAND – Land: LETTLAND – Riik: LÄTI – Χώρα: ΛΕΤΤΟΝIΑ – Country: LATVIA – Pais: LETONIA – Pays: LETTONIE – Paese: LETTONIA – Valsts: LATVIJA – Šalis: LATVIJA – Ország: LETTORSZÁG – Pajjiż: LATVJA – Land: LETLAND – Kraj: ŁOTWA – País: LETÓNIA – Țara: LETONIA – Krajina: LOTYŠSKO – Država: LATVIJA – Maa: LATVIA – Land: LETTLAND
1
2
3
4
5
6
Daugavpils
LV DGP 2
F

HC(2), NHC-NT(2)
Grebņeva(13) LV GRE 3
R

HC, NHC-T(CH), NHC-NT

Patarnieki
LV PAT 3
R
IC 1
HC, NHC-T(CH), NHC-NT

IC 2

U, E, O
Rēzekne(13) LV REZ 2
F

HC(2), NHC-NT(2)
Rīga (Riga port)
LV RIX 1a
P
Kravu termināls
HC(2), NHC(2), HC-T(FR)(2), HC-NT(2)
Rīga (BFT)
LV RIX 1b
P

HC-T(FR)(2)
Rīga (Baltmarine Terminal)
LV BTM 1
P

HC-T(FR)(2)
Terehova(13) LV TER 3
R

HC, NHC-NT
E, O
Ventspils
LV VNT 1
P

HC(2), NHC(2)
Страна: ЛИТВА – Země: LITVA – Land: LITAUEN – Land: LITAUEN – Riik: LEEDU – Χώρα: ΛΙΘΟΥΑΝIΑ – Country: LITHUANIA – País: LITUANIA – Pays: LITUANIE – Paese: LITUANIA – Valsts: LIETUVA – Šalis: LIETUVA – Ország: LITVÁNIA – Pajjiż: LITWANJA – Land: LITOUWEN – Kraj: LITWA – País: LITUÂNIA – Țara: LITUANIA – Krajina: LITVA – Država: LITVA – Maa: LIETTUA – Land: LITAUEN
1
2
3
4
5
6
Kena(13) LT KEG 2
F

HC-T(FR), HC-NT, NHC-T(FR), NHC-NT

Kybartai(13) LT KBK 3
R

HC, NHC

Kybartai(13) LT KBG 2
F

HC, NHC

Lavoriškės(13) LT LVK 3
R

HC, NHC

Medininkai(13) LT MDK 3
R

HC, NHC-T(FR), NHC-NT
U, E, O
Molo
LT MOM 1
P

HC-T(FR)(2), HC-NT(2), NHC-T(FR)(2), NHC-NT(2)
Malkų įlankos
LT MLM 1
P

HC, NHC

Laistų
HC

Pilies
LT PLM 1
P

HC-T(FR)(2), HC-NT(2), NHC-T(FR)(2), NHC-NT(2)
Panemunė(13) LT PNK 3
R

HC, NHC

Pagėgiai(13) LT PGG 2
F

HC, NHC

Šalčininkai(13) LT SLK 3
R

HC, NHC

Vilnius
LT VNO 4
A

HC, NHC
O
Страна: ЛЮКСЕМБУРГ – Země: LUCEMBURSKO – Land: LUXEMBOURG – Land: LUXEMBURG – Riik: LUKSEMBURG – Χώρα: ΛΟΥΞΕΜΒΟΥΡΓΟ – Country: LUXEMBOURG – País: LUXEMBURGO – Pays: LUXEMBOURG – Paese: LUSSEMBURGO – Valsts: LUKSEMBURGA – Šalis: LIUKSEMBURGAS – Ország: LUXEMBURG – Pajjiż: LUSSEMBURGU – Land: LUXEMBURG – Kraj: LUKSEMBURG – País: LUXEMBURGO – Țara: LUXEMBURG – Krajina: LUXEMBURSKO – Država: LUKSEMBURG – Maa: LUXEMBURG – Land: LUXEMBURG
1
2
3
4
5
6
Luxembourg
LU LUX 4
A
Centre 1
HC

Centre 2
NHC-NT
U, E, O
Страна: УНГАРИЯ – Země: MAĎARSKO – Land: UNGARN – Land: UNGARN – Riik: UNGARI – Χώρα: ΟΥΓΓΑΡIΑ – Country: HUNGARY – País: HUNGRÍA – Pays: HONGRIE – Paese: UNGHERIA – Valsts: UNGĀRIJA – Šalis: VENGRIJA – Ország: MAGYARORSZÁG – Pajjiż: UNGERIJA – Land: HONGARIJE – Kraj: WĘGRY – País: HUNGRIA – Țara: UNGARIA – Krajina: MAĎARSKO – Država: MADŽARSKA – Maa: UNKARI – Land: UNGERN
1
2
3
4
5
6
Budapest-Ferihegy
HU BUD 4
A

HC(2), NHC-T(CH)(2), NHC-NT
O
Eperjeske
HU EPE 2
F

HC-T(CH)(2), HC-NT(2), NHC-T(CH)(2), NHC-NT(2)
Gyékényes
HU GYE 2
F

HC(2), NHC(2)
Kelebia
HU KEL 2
F

HC-T(CH)(2), HC-NT(2), NHC-T(CH)(2), NHC-NT(2)
Letenye
HU LET 3
R

HC(2), NHC-NT(2)
Röszke
HU ROS 3
R

HC(2), NHC-NT(2) E
Záhony
HU ZAH 3
R

HC(2), NHC-NT(2) U, E
Страна: МАЛТА – Země: MALTA – Land: MALTA – Land: MALTA – Riik: MALTA – Χώρα: ΜAΛΤΑ – Country: MALTA – País: MALTA – Pays: MALTE – Paese: MALTA – Valsts: MALTA – Šalis: MALTA – Ország: MÁLTA – Pajjiż: MALTA – Land: MALTA – Kraj: MALTA – País: MALTA – Țara: MALTA – Krajina: MALTA – Država: MALTA – Maa: MALTA – Land: MALTA
1
2
3
4
5
6
Luqa
MT LUQ 4
A

HC(2), NHC(2) O, U, E
Marsaxxlok
MT MAR 1
P

HC, NHC

Valetta
MT MLA 1
P

U, E,
Страна: НИДЕРЛАНДИЯ – Země: NIZOZEMSKO – Land: NEDERLANDENE – Land: NIEDERLANDE – Riik: HOLLAND – Χώρα: ΚAΤΩ ΧΩΡΕΣ – Country: NETHERLANDS – País: PAÍSES BAJOS – Pays: PAYS-BAS – Paese: PAESI BASSI – Valsts: NĪDERLANDE – Šalis: NYDERLANDAI – Ország: HOLLANDIA – Pajjiż: OLANDA – Land: NEDERLAND – Kraj: NIDERLANDY – País: PAÍSES BAIXOS – Țara: ȚĂRILE DE JOS – Krajina: HOLANDSKO – Država: NIZOZEMSKA – Maa: ALANKOMAAT – Land: NEDERLÄNDERNA
1
2
3
4
5
6
Amsterdam
NL AMS 4
A
Aero Ground Services
HC(2), NHC-T(FR), NHC-NT(2) O(14) KLM-2

U, E, O(14) Freshport
HC(2), NHC(2) O(14) Amsterdam
NL AMS 1
P
Cornelis Vrolijk
HC-T(FR)(2)(3)
Daalimpex Velsen
HC-T

PCA
HC(2), NHC(2)
Kloosterboer IJmuiden
HC-T(FR)

Eemshaven
NL EEM 1
P

HC-T(2), NHC-T(FR)(2)
Harlingen
NL HAR 1
P
Daalimpex
HC-T

Maastricht
NL MST 4
A

HC, NHC
U, E, O
Rotterdam
NL RTM 1
P
Eurofrigo Karimatastraat
HC, NHC-T(FR), NHC-NT

Eurofrigo, Abel Tasmanstraat
HC

Kloosterboer Terminal Rotterdam B.V.
HC-T(FR)(2)
Wibaco
HC-T(FR)(2), HC-NT(2)
Vlissingen
NL VLI 1
P
Daalimpex
HC-T(2), NHC-T(FR)(2)
Kloosterboer
HC-T(2), HC-NT(2)
Страна: АВСТРИЯ – Země: RAKOUSKO – Land: ØSTRIG – Land: ÖSTERREICH – Riik: AUSTRIA – Χώρα: ΑΥΣΤΡIΑ – Country: AUSTRIA – País: AUSTRIA – Pays: AUTRICHE – Paese: AUSTRIA – Valsts: AUSTRIJA – Šalis: AUSTRIJA – Ország: AUSZTRIA – Pajjiż: AWSTRIJA – Land: OOSTENRIJK – Kraj: AUSTRIA – País: ÁUSTRIA – Țara: AUSTRIA – Krajina: RAKÚSKO – Država: AVSTRIJA – Maa: ITÄVALTA – Land: ÖSTERRIKE
1
2
3
4
5
6
Linz
AT LNZ 4
A

HC(2), NHC(2) O, E, U(8) Wien–Schwechat
AT VIE 4
A

HC(2), NHC(2) O
Страна: ПОЛША – Země: POLSKO – Land: POLEN – Land: POLEN – Riik: POOLA – Χώρα: ΠΟΛΩΝIΑ – Country: POLAND – País: POLONIA – Pays: POLOGNE – Paese: POLONIA – Valsts: POLIJA – Šalis: LENKIJA – Ország: LENGYELORSZÁG – Pajjiż: POLONJA – Land: POLEN – Kraj: POLSKA – País: POLÓNIA – Țara: POLONIA – Krajina: POĽSKO – Država: POLJSKA – Maa: PUOLA – Land: POLEN
1
2
3
4
5
6
Bezledy(13) PL BEZ 3
R

HC, NHC
U, E, O
Dorohusk
PL DOR 3
R

HC, NHC-T(FR), NHC-NT
O
Gdańsk
PL GDN 1
P

HC(2), NHC(2)
Gdynia
PL GDY 1
P
IC 1
HC, NHC
U, E, O
IC 2
HC-T(FR)(2)
Hrebenne
PL HRE 3
R

HC, NHC

Korczowa
PL KOC 3
R

HC, NHC
U, E, O
Kukuryki–Koroszczyn
PL KOR 3
R

HC, NHC
U, E, O
Kuźnica Białostocka(13) PL KUB 3
R

HC, NHC
U, E, O
Świnoujście
PL SWI 1
P

HC, NHC

Szczecin
PL SZZ 1
P

HC, NHC

Terespol–Kobylany
PL TKO 2
F

HC, NHC

Warszawa Okęcie
PL WAW 4
A

HC(2), NHC(2) U, E, O
Страна: ПОРТУГАЛИЯ – Země: PORTUGALSKO – Land: PORTUGAL – Land: PORTUGAL – Riik: PORTUGAL – Χώρα: ΠΟΡΤΟΓΑΛIΑ – Country: PORTUGAL – País: PORTUGAL – Pays: PORTUGAL – Paese: PORTOGALLO – Valsts: PORTUGĀLE – Šalis: PORTUGALIJA – Ország: PORTUGÁLIA – Pajjiż: PORTUGALL – Land: PORTUGAL – Kraj: PORTUGALIA – País: PORTUGAL – Țara: PORTUGALIA – Krajina: PORTUGALSKO – Država: PORTUGALSKA – Maa: PORTUGALI – Land: PORTUGAL
1
2
3
4
5
6
Aveiro
PT AVE 1
P

HC-T(3)
Faro
PT FAO 4
A

HC-NT(2), HC-T(CH)(2) O
Funchal (Madeira)
PT FNC 4
A

HC(2)
Caniçal (Madeira)
PT CNL 1
P

HC-T(2)
Horta (Açores)
PT HOR 1
P

HC-T(FR)(3)
Lisboa
PT LIS 4
A
Centre 1
HC(2) O
Lisboa
PT LIS 1
P
Liscont
HC(2), NHC

Xabregas
HC, NHC-T(FR), NHC-NT

Peniche
PT PEN 1
P

HC-T(FR)(3)
Ponta Delgada (Açores)
PT PDL 4
A

NHC-NT

Ponta Delgada (Açores)
PT PDL 1
P

HC-T(FR)(3), NHC-T(FR)(3)
Porto
PT OPO 4
A

HC-T(2), NHC-NT(2) O
Porto
PT OPO 1
P

HC(2), NHC-NT

Setúbal
PT SET 1
P

HC(2), NHC

Sines
PT SIE 1
P

HC(2), NHC

Viana do Castelo
PT VDC 1
P

HC-T(FR)(3)
Страна: РУМЪНИЯ – Země: RUMUNSKO – Land: RUMÆNIEN – Land: RUMÄNIEN – Riik: RUMEENIA – Χώρα: ΡΟΥΜΑΝIΑ – Country: ROMANIA – País: RUMANÍA – Pays: ROUMANIE – Paese: ROMANIA – Valsts: RUMĀNIJA – Šalis: RUMUNIJA – Ország: ROMÁNIA – Pajjiż: RUMANIJA – Land: ROEMENIË – Kraj: RUMUNIA – País: ROMÉNIA – Țara: ROMÂNIA – Krajina: RUMUNSKO – Država: ROMUNIJA – Maa: ROMANIA – Land: RUMÄNIEN
1
2
3
4
5
6
Albița
RO ALT 3
R
IC 1
HC(2)
IC 2
NHC-T(CH), NHC-NT

IC 3

U, E, O
Bucharest Henri Coandă
RO OTP 4
A
IC 1
HC-NT(2), HC-T(CH)(2), NHC-NT(2)
IC 2

E, O
Constanța North
RO CSN 1
P

HC(2), NHC-NT(2)
Constanța South – Agigea
RO CSA 1
P

HC(2), NHC-T(CH)(2), NHC-NT(2)
Halmeu
RO HAL 3
R
IC 1
HC(2), NHC(2)
IC 2

U, E, O
Sculeni Iași
RO SCU 3
R

HC(2), NHC(2)
Siret
RO SIR 3
R

HC(2), NHC(2)
Stamora Moravița
RO STA 3
R
IC 1
HC(2), NHC(2)
IC 2

U, E, O
Страна: СЛОВЕНИЯ – Země: SLOVINSKO – Land: SLOVENIEN – Land: SLOWENIEN – Riik: SLOVEENIA – Χώρα: ΣΛΟΒΕΝIΑ – Country: SLOVENIA – País: ESLOVENIA – Pays: SLOVÉNIE – Paese: SLOVENIA – Valsts: SLOVĒNIJA – Šalis: SLOVĖNIJA – Ország: SZLOVÉNIA – Pajjiż: SLOVENJA – Land: SLOVENIË – Kraj: SŁOWENIA – País: ESLOVÉNIA – Țara: SLOVENIA – Krajina: SLOVINSKO – Država: SLOVENIJA – Maa: SLOVENIA – Land: SLOVENIEN
1
2
3
4
5
6
Dobova
SI DOB 2
F

HC(2), NHC(2) U, E
Gruškovje
SI GRK 3
R

HC, NHC-T(FR), NHC-NT
O
Jelšane
SI JLN 3
R

HC, NHC-NT, NHC-T(CH)
O
Koper
SI KOP 1
P

HC, NHC-T(CH), NHC-NT

Ljubljana Brnik
SI LJU 4
A

HC(2), NHC(2) O
Obrežje
SI OBR 3
R

HC, NHC-T(CH)(2), NHC-NT(2) U, E, O
Страна: СЛОВАКИЯ – Země: SLOVENSKO – Land: SLOVAKIET – Land: SLOWAKEI – Riik: SLOVAKKIA – Χώρα: ΣΛΟΒΑΚIΑ – Country: SLOVAKIA – País: ESLOVAQUIA – Pays: SLOVAQUIE – Paese: SLOVACCHIA – Valsts: SLOVĀKIJA – Šalis: SLOVAKIJA – Ország: SZLOVÁKIA – Pajjiż: SLOVAKJA – Land: SLOWAKIJE – Kraj: SŁOWACJA – País: ESLOVÁQUIA – Țara: SLOVACIA – Krajina: SLOVENSKO – Država: SLOVAŠKA – Maa: SLOVAKIA – Land: SLOVAKIEN
1
2
3
4
5
6
Bratislava
SK BTS 4
A
IC 1
HC(2), NHC(2)
IC 2

E, O
Vyšné Nemecké
SK VYN 3
R
IC 1
HC, NHC

IC 2

U, E
Čierna nad Tisou
SK CNT 2
F

HC, NHC

Страна: ФИНЛАНДИЯ – Země: FINSKO – Land: FINLAND – Land: FINNLAND – Riik: SOOME – Χώρα: ΦΙΝΛΑΝΔIΑ – Country: FINLAND – País: FINLANDIA – Pays: FINLANDE – Paese: FINLANDIA – Valsts: SOMIJA – Šalis: SUOMIJA – Ország: FINNORSZÁG – Pajjiż: FINLANDJA – Land: FINLAND – Kraj: FINLANDIA – País: FINLÂNDIA – Țara: FINLANDA – Krajina: FÍNSKO – Država: FINSKA – Maa: SUOMI – Land: FINLAND
1
2
3
4
5
6
Hamina
FI HMN 1
P

HC(2), NHC(2)
Helsinki
FI HEL 4
A

HC(2), NHC(2) O
Helsinki
FI HEL 1
P

HC(2), NHC-NT

Vaalimaa
FI VLA 3
R

HC(2), NHC
U, E, O
Страна: ШВЕЦИЯ – Země: ŠVÉDSKO – Land: SVERIGE – Land: SCHWEDEN – Riik: ROOTSI – Χώρα: ΣΟΥΗΔIΑ – Country: SWEDEN – País: SUECIA – Pays: SUÈDE – Paese: SVEZIA – Valsts: ZVIEDRIJA – Šalis: ŠVEDIJA – Ország: SVÉDORSZÁG – Pajjiż: SVEZJA – Land: ZWEDEN – Kraj: SZWECJA – País: SUÉCIA – Țara: SUEDIA – Krajina: ŠVÉDSKO – Država: ŠVEDSKA – Maa: RUOTSI – Land: SVERIGE
1
2
3
4
5
6
Göteborg
SE GOT 1
P

HC(2), NHC(2)-NT
E (*),O (*)
Göteborg-Landvetter
SE GOT 4
A
IC 1
HC(2), NHC(2) O
IC 2

E
Helsingborg
SE HEL 1
P

HC(2), NHC-T(FR)(2), NHC-NT(2)
Norrköping
SE NRK 4
A

E
Stockholm
SE STO 1
P

HC(2)
Stockholm-Arlanda
SE ARN 4
A

HC(2), NHC(2) O
Страна: ОБЕДИНЕНО КРАЛСТВО – Země: SPOJENÉ KRÁLOVSTVÍ – Land: DET FORENEDE KONGERIGE – Land: VEREINIGTES KÖNIGREICH – Riik: SUURBRITANNIA – Χώρα: ΗΝΩΜEΝΟ ΒΑΣIΛΕΙΟ – Country: UNITED KINGDOM – País: REINO UNIDO – Pays: ROYAUME-UNI – Paese: REGNO UNITO – Valsts: APVIENOTĀ KARALISTE – Šalis: JUNGTINĖ KARALYSTĖ – Ország: EGYESÜLT KIRÁLYSÁG – Pajjiż: RENJU UNIT – Land: VERENIGD KONINKRIJK – Kraj: ZJEDNOCZONE KRÓLESTWO – País: REINO UNIDO – Țara: REGATUL UNIT – Krajina: SPOJENÉ KRÁĽOVSTVO – Država: ZDRUŽENO KRALJESTVO – Maa: YHDISTYNYT KUNINGASKUNTA – Land: FÖRENADE KUNGARIKET
1
2
3
4
5
6
Belfast
GB BEL 4
A

HC-T(1)(2), HC-NT(2), NHC(2)
Belfast
GB BEL 1
P

HC-T(FR)(1)(2), NHC-T(FR)(2)
Bristol
GB BRS 1
P

HC-T(FR)(1), HC-NT(1), NHC-NT

Falmouth
GB FAL 1
P

HC-T(1), HC-NT(1)
Felixstowe
GB FXT 1
P
TCEF
HC-T(1), NHC-T(FR), NHC-NT

ATEF
HC-NT(1)
Gatwick
GB LGW 4
A
IC 1

O
IC 2
HC-T(1)(2), HC-NT(1)(2), NHC(2)
Glasgow (*)
GB GLW 4
A

HC-T(1)(2) (*), HC-NT(1)(2) (*), NHC-NT(2) (*)

Grimsby–Immingham
GB GSY 1
P
Centre 1
HC-T(FR)(1)
Grove Wharf Wharton
GB GRW 1
P

NHC-NT(4)
Heathrow
GB LHR 4
A
Centre 1
HC-T(1)(2), HC-NT(1)(2), NHC(2)
Centre 2
HC-T(1)(2), HC-NT(1)(2)
Animal Reception Centre

U, E, O
Hull
GB HUL 1
P

HC-T(1), HC-NT(1), NHC-NT

Invergordon
GB IVG 1
P

NHC-NT(4)
Liverpool
GB LIV 1
P

HC(1)(2), NHC(2)
Manchester
GB MNC 4
A
IC 1

O(14) IC 2
HC-T(1)(2), HC-NT(1)(2)
IC 3
NHC(2),

Manston
GB MSE 4
A

HC(1)(2), NHC(2)
Nottingham East Midlands
GB EMA 4
A

HC-T(1), HC-NT(1), NHC-T(FR), NHC-NT

Peterhead
GB PHD 1
P

HC-T(FR)(1,2,3)

Prestwick
GB PIK 4
A

U, E
Southampton
GB SOU 1
P

HC-T(1), HC-NT(1), NHC

Stansted
GB STN 4
A

HC-NT(1)(2), NHC-NT(2) U, E
Thamesport
GB THP 1
P

HC-T(1)(2), HC-NT(1)(2), NHC(2)
Tilbury
GB TIL 1
P

HC-T(1), HC-NT(1), NHC-T(FR), NHC-NT

LIST OF CENTRAL UNITS, REGIONAL UNITS AND LOCAL UNITS IN TRACES

ANNEX II
ПРИЛОЖЕНИЕ – PRIEDAS – PŘÍLOHA – MELLÉKLET – BILAG – ANNESS – ANHANG – BIJLAGE – LISA – ZAŁĄCZNIK – ΠΑΡΑΡΤΗΜΑ – ANEXO – ANNEX – ANEXĂ – ANEXO – PRÍLOHA – ANNEXE – PRILOGA – ALLEGATO – LIITE – PIELIKUMS – BILAGA
Страна: БЕЛГИЯ – Šalis: BELGIJA – Země: BELGIE – Ország: BELGIUM – Land: BELGIEN – Pajjiż: BELĠJU – Land: BELGIEN – Land: BELGIË – Riik: BELGIA – Kraj: BELGIA – Χώρα: ΒEΛΓΙΟ – País: BÉLGICA – Country: BELGIUM – Țara: BELGIA – País: BÉLGICA – Krajina: BELGICKO – Pays: BELGIQUE – Država: BELGIJA – Paese: BELGIO – Maa: BELGIA – Valsts: BEĻĢIJA – Land: BELGIEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
BE00000
BRUSSEL/BRUXELLES – FAVV/AFSCA
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
BE200001

REGIO VLAANDEREN/RÉGION FLAMANDE
BE00103
WEST-VLAANDEREN/FLANDRE OCCIDENTALE
BE00404
OOST-LAANDEREN/FLANDRE ORIENTALE
BE00701
ANTWERPEN/ANVERS
BE01007
LIMBURG/LIMBOURG
BE01302
VLAAMS-BRABANT/BRABANT FLAMAND
BE200002

REGIO BRUSSEL/RÉGION BRUXELLES
BE01202
BRUSSEL/BRUXELLES
BE200003

RÉGION WALLONNE/REGIO WALLONIË
BE01402
BRABANT WALLON/WAALS-BRABANT
BE01505
HAINAUT/HENEGOUWEN
BE01809
NAMUR/NAMEN
BE02206
LIÈGE/LUIK
BE02508
LUXEMBOURG/LUXEMBURG
Страна: БЪЛГАРИЯ – Šalis: BULGARIJA – Země: BULHARSKO – Ország: BULGÁRIA – Land: BULGARIEN – Pajjiż: BULGARIJA – Land: BULGARIEN – Land: BULGARIJE – Riik: BULGAARIA – Kraj: BUŁGARIA – Χώρα: ΒΟΥΛΓΑΡIA – País: BULGÁRIA – Country: BULGARIA – Țara: BULGARIA – País: BULGARIA – Krajina: BULHARSKO – Pays: BULGARIE – Država: BOLGARIJA – Paese: BULGARIA – Maa: BULGARIA – Valsts: BULGĀRIJA – Land: BULGARIEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
BG00000
HQNVS SOFIA
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
BG01000
BLAGOEVGRAD
BG02000
BURGAS
BG03000
VARNA
BG04000
VELIKO TARNOVO
BG05000
VIDIN
BG06000
VRATSA
BG07000
GABROVO
BG08000
DOBRICH
BG09000
KARDJALI
BG10000
KIUSTENDIL
BG11000
LOVECH
BG12000
MONTANA
BG13000
PAZARDJIK
BG14000
PERNIK
BG15000
PLEVEN
BG16000
PLOVDIV
BG17000
RAZGRAD
BG18000
RUSE
BG19000
SILISTRA
BG20000
SLIVEN
BG21000
SMOLIAN
BG22000
SOFIA-REGION
BG23000
STARA ZAGORA
BG24000
TARGOVISHTE
BG25000
HASKOVO
BG26000
SHUMEN
BG27000
YAMBOL
BG28000
CVPHCD SOFIA
Страна: ЧЕШКА РЕПУБЛИКА – Šalis: ČEKIJOS RESPUBLIKA – Země: ČESKÁ REPUBLIKA – Ország: CSEH KÖZTÁRSASÁG – Land: TJEKKIET – Pajjiż: REPUBBLIKA ĊEKA – Land: TSCHECHISCHE REPUBLIK – Land: TSJECHIË – Riik: TŠEHHI VABARIIK – Kraj: REPUBLIKA CZESKA – Χώρα: ΤΣΕΧΙΚH ΔΗΜΟΚΡΑΤΊΑ – País: REPÚBLICA CHECA – Country: CZECH REPUBLIC – Țara: REPUBLICA CEHĂ – Pais: REPÚBLICA CHECA – Krajina: ČESKÁ REPUBLIKA – Pays: RÉPUBLIQUE TCHÈQUE – Država: ČEŠKA – Paese: REPUBBLICA CECA – Maa: TŠEKKI – Valsts: ČEHIJA – Land: TJECKIEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
CZ00000
STATE VETERINARY ADMINISTRATION
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
CZ00021
CENTRALBOHEMIAN
CZ00062
SOUTHERNMORAVIAN
CZ00031
SOUTHERNBOHEMIAN
CZ00052
HRADEC KRÁLOVÉ
CZ00061
VYSOČINA
CZ00041
KARLOVY VARY
CZ00051
LIBEREC
CZ00071
OLOMOUC
CZ00081
MORAVIA-SILESIAN
CZ00053
PARDUBICE
CZ00032
PLZEŇ
CZ00011
PRAHA
CZ00042
ÚSTÍ NAD LABEM
CZ00072
ZLÍN
Страна: ДАНИЯ – Šalis: DANIJA – Země: DÁNSKO – Ország: DÁNIA – Land: DANMARK – Pajjiż: DANIMARKA – Land: DÄNEMARK – Land: DENEMARKEN – Riik: TAANI – Kraj: DANIA – Χώρα: ΔΑΝIΑ – País: DINAMARCA – Country: DENMARK – Țara: DANEMARCA – País: DINAMARCA – Krajina: DÁNSKO – Pays: DANEMARK – Država: DANSKA – Paese: DANIMARCA – Maa: TANSKA – Valsts: DĀNIJA – Land: DANMARK
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
DK00000
DANISH VETERINARY AND FOOD ADMINISTRATION
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
DK00001

REGION NORD
DK01400
AALBORG
DK01200
ÅRHUS
DK01100
HERNING
DK01300
VIBORG
DK00002

REGION SYD
DK00900
ESBJERG
DK00800
HADERSLEV
DK00700
ODENSE
DK01000
VEJLE
DK00003

REGION ØST
DK00100
RØDOVRE
DK00400
RINGSTED
Страна: ГЕРМАНИЯ – Šalis: VOKIETIJA – Země: NĚMECKO – Ország: NÉMETORSZÁG – Land: TYSKLAND – Pajjiż: ĠERMANJA – Land: DEUTSCHLAND – Land: DUITSLAND – Riik: SAKSAMAA – Kraj: NIEMCY – Χώρα: ΓΕΡΜΑΝIΑ – País: ALEMANHA – Country: GERMANY – Țara: GERMANIA – País: ALEMANIA – Krajina: NEMECKO – Pays: ALLEMAGNE – Država: NEMČIJA – Paese: GERMANIA – Maa: SAKSA – Valsts: VĀCIJA – Land: TYSKLAND
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
DE00000
UNTERABTEILUNG VETERINÄRWESEN
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
DE00008

BADEN-WÜRTTEMBERG
DE00108
OSTALBKREIS
DE44108
ALB-DONAU-KREIS
DE03708
MAIN-TAUBER-KREIS
DE53508
BADEN-BADEN
DE05508
BIBERACH
DE53708
BÖBLINGEN
DE13708
BREISGAU-HOCHSCHWARZWALD
DE07108
NECKAR-ODENWALD-KREIS
DE07508
CALW
DE55208
SCHWARZWALD-BAAR-KREIS
DE53808
EMMENDINGEN
DE31108
ESSLINGEN
DE54008
FREIBURG STADT
DE54108
FREUDENSTADT
DE53608
BODENSEEKREIS
DE54208
GÖPPINGEN
DE54308
HEIDELBERG STADT
DE54408
HEIDENHEIM
DE18908
HEILBRONN
DE54508
HEILBRONN STADT
DE21708
KARLSRUHE
DE54708
KARLSRUHE STADT
DE25208
LÖRRACH
DE25508
LUDWIGSBURG
DE54808
MANNHEIM STADT
DE54608
HOHENLOHEKREIS
DE24008
ORTENAUKREIS
DE53908
ENZKREIS
DE54908
PFORZHEIM STADT
DE35208
KONSTANZ
DE55008
RASTATT
DE35408
RAVENSBURG
DE55108
REMS-MURR-KREIS
DE36208
REUTLINGEN
DE18808
RHEIN-NECKAR-KREIS
DE37808
ROTTWEIL
DE39208
SCHWÄBISCH HALL
DE40508
SIGMARINGEN
DE55308
STUTTGART, LANDESHAUPTSTADT
DE55408
TÜBINGEN
DE55508
TUTTLINGEN
DE55608
ULM STADT
DE44808
WALDSHUT-TIENGEN
DE55708
ZOLLERNALBKREIS
DE00009

BAYERN
DE00509
AICHACH-FRIEDBERG
DE00909
ALTÖTTING
DE01109
AMBERG-SULZBACH
DE01709
ANSBACH
DE02209
ASCHAFFENBURG
DE02709
AUGSBURG
DE03309
BAD KISSINGEN
DE03809
BAD NEUSTADT
DE03909
BERCHTESGARDENER LAND
DE09809
DILLINGEN A.D. DONAU
DE09909
DINGOLFING-LANDAU
DE10209
DONAU-RIES
DE11009
EBERSBERG
DE11209
EICHSTÄTT
DE12109
ERDING
DE12609
ERLANGEN, STADT
DE12509
HÖCHSTADT
DE35809
REGENSBURG, STADT
DE02809
AUGSBURG, STADT
DE13209
FORCHHEIM
DE13809
FREISING
DE14009
FREYUNG-GRAFENAU
DE14209
FÜRSTENFELDBRUCK
DE14409
FÜRTH
DE14509
FÜRTH, STADT
DE14909
GARMISCH-PARTENKIRCHEN
DE17309
GÜNZBURG
DE18609
HASSFURT
DE20009
HOF
DE20109
HOF STADT
DE21009
INGOLSTADT
DE21809
KARLSTADT
DE22209
KELHEIM
DE22509
KITZINGEN
DE23309
KULMBACH
DE23609
LANDSBERG A.D. LECH
DE23709
LANDSHUT
DE24109
LAUF A.D. PEGNITZ
DE24609
LICHTENFELS
DE24809
LINDAU (BODENSEE)
DE27209
OSTALLGÄU
DE27509
MEMMINGEN, STADT
DE27909
MIESBACH
DE04109
BAD TÖLZ-WOLFRATSHAUSEN
DE04209
BAMBERG
DE04309
BAMBERG STADT
DE04509
BAYREUTH
DE04609
BAYREUTH STADT
DE07709
CHAM
DE08109
COBURG
DE08709
DACHAU
DE09109
DEGGENDORF
DE28009
MILTENBERG
DE28109
UNTERALLGÄU
DE28409
MÜHLDORF A. INN
DE28709
MÜNCHEN
DE28809
MÜNCHEN STADT
DE29309
NEUBURG A.D. DONAU
DE29609
NEUMARKT I.D. OPF.
DE30009
NEUSTADT A.D. AISCH
DE30109
NEUSTADT A.D. WALDNAAB
DE30309
NEU-ULM
DE31009
NÜRNBERG, STADT
DE33309
PASSAU
DE33709
PFAFFENHOFEN A. D. ILM
DE33809
PFARRKIRCHEN ROTTAL/INN
DE35609
REGEN
DE35709
REGENSBURG
DE35809
REGENSBURG, STADT
DE37209
ROSENHEIM
DE37709
ROTH
DE39409
SCHWANDORF
DE39609
SCHWEINFURT
DE41209
OBERALLGÄU
DE41709
STARNBERG
DE42709
STRAUBING-BOGEN
DE42809
STRAUBING STADT
DE43509
TIRSCHENREUTH
DE43709
TRAUNSTEIN
DE45109
WEIDEN I.D. OPF.
DE45209
WEILHEIM I. OB
DE45509
WEISSENBURG
DE47609
WÜRZBURG
DE47709
WÜRZBURG, STADT
DE47809
WUNSIEDEL
DE00011

BERLIN
DE00011
BERLIN
DE00012

BRANDENBURG
DE11112
BARNIM
DE52912
BRANDENBURG AN DER HAVEL
DE08512
COTTBUS
DE25812
DAHME-SPREEWALD
DE19512
ELBE-ELSTER
DE13512
FRANKFURT (ODER)
DE35312
HAVELLAND
DE40112
MÄRKISCH-ODERLAND
DE32112
OBERHAVEL
DE40312
OBERSPREEWALD-LAUSITZ
DE04712
ODER-SPREE
DE29812
OSTPRIGNITZ-RUPPIN
DE34612
POTSDAM
DE04812
POTSDAM-MITTELMARK
DE33612
PRIGNITZ
DE13312
SPREE-NEISSE
DE25412
TELTOW-FLÄMING
DE34812
UCKERMARK
DE00004

BREMEN
DE06904
BREMEN
DE07004
BREMERHAVEN
DE00002

HAMBURG
DE18102
HAMBURG
DE00006

HESSEN
DE05006
BERGSTRASSE
DE08806
DARMSTADT STADT
DE08906
DARMSTADT-DIEBURG
DE13406
FRANKFURT AM MAIN
DE14606
FULDA
DE15606
GIESSEN
DE17106
GROSS-GERAU
DE19406
HERSFELD-ROTENBURG
DE20406
HOCHTAUNUSKREIS
DE21906
KASSEL STADT
DE22006
KASSEL LANDKREIS
DE23906
LAHN-DILL-KREIS
DE24706
LIMBURG-WEILBURG
DE26506
MAIN-KINZIG-KREIS
DE26606
MAIN-TAUNUS-KREIS
DE26806
MARBURG-BIEDENKOPF
DE31406
ODENWALDKREIS
DE31606
OFFENBACH AM MAIN, LANDKREIS
DE31706
OFFENBACH AM MAIN, STADT
DE36306
RHEINGAU-TAUNUS-KREIS
DE39306
SCHWALM-EDER-KREIS
DE44606
VOGELSBERGKREIS
DE44706
WALDECK-FRANKENBERG
DE46006
WERRA-MEISSNER-KREIS
DE46406
WETTERAUKREIS
DE46506
WIESBADEN
DE00013

MECKLENBURG-VORPOMMERN
DE03013
BAD DOBERAN
DE09413
DEMMIN
DE17413
GÜSTROW
DE25713
LUDWIGSLUST
DE30213
MECKLENBURG-STRELITZ
DE44913
MÜRITZ
DE29213
NEUBRANDENBURG STADT
DE16913
NORDVORPOMMERN
DE16713
NORDWEST-MECKLENBURG
DE01513
OSTVORPOMMERN UND HANSESTADT GREIFSWALD
DE33113
PARCHIM
DE37413
ROSTOCK HANSESTADT
DE04913
RÜGEN
DE39813
SCHWERIN LANDESHAUPTSTADT
DE42513
STRALSUND HANSESTADT
DE33213
UECKER-RANDOW
DE46713
WISMAR HANSESTADT
DE00003

NIEDERSACHSEN
DE01303
AMMERLAND, LANDKREIS
DE02903
AURICH, LANDKREIS
DE06803
BRAUNSCHWEIG, STADT
DE07603
CELLE, LANDKREIS
DE08003
CLOPPENBURG, LANDKREIS
DE08603
CUXHAVEN, LANDKREIS
DE09303
DELMENHORST, STADT
DE09603
DIEPHOLZ, LANDKREIS
DE11803
EMDEN, STADT
DE11903
EMSLAND, LANDKREIS
DE14103
ZWECKVERBAND JADE-WESER
DE15703
GIFHORN, LANDKREIS
DE16103
GÖTTINGEN, LANDKREIS UND STADT
DE16203
GOSLAR, LANDKREIS
DE16303
GRAFSCHAFT BENTHEIM, LANDKREIS
DE18203
HAMELN-PYRMONT, LANDKREIS
DE18303
HANNOVER, LANDESHAUPTSTADT
DE18403
HANNOVER, REGION
DE18503
HARBURG, LANDKREIS
DE19203
HELMSTEDT, LANDKREIS
DE19903
HILDESHEIM, LANDKREIS
DE20603
HOLZMINDEN, LANDKREIS
DE24203
LEER, LANDKREIS
DE26103
LÜCHOW-DANNENBERG, LANDKREIS
DE26203
LÜNEBURG, LANDKREIS
DE30903
NORTHEIM, LANDKREIS
DE30503
NIENBURG (WESER), LANDKREIS
DE31803
OLDENBURG STADT
DE31903
OLDENBURG, LANDKREIS
DE32403
OSNABRÜCK, STADT
DE32503
OSNABRÜCK, LANDKREIS
DE32703
OSTERHOLZ, LANDKREIS
DE32803
OSTERODE, LANDKREIS
DE33503
PEINE, LANDKREIS
DE37603
ROTENBURG, LANDKREIS
DE38603
SCHAUMBURG, LANDKREIS
DE40903
SOLTAU-FALLINGBOSTEL, LANDKREIS
DE41503
STADE, LANDKREIS
DE44003
UELZEN, LANDKREIS
DE44303
VECHTA, LANDKREIS
DE44403
VERDEN, LANDKREIS
DE46103
BRAKE, ZWECKVERBAND JADE-WESER
DE46903
WITTMUND, ZWECKVERBAND JADE-WESER
DE47103
WOLFENBÜTTEL, LANDKREIS U. STADT SALZGITTER
DE47203
WOLFSBURG, STADT
DE00005

NORDRHEIN-WESTFALEN
DE00205
AACHEN STADT
DE00305
AACHEN
DE05605
BIELEFELD
DE06105
BOCHUM
DE06205
BONN
DE06305
BORKEN
DE06505
BOTTROP
DE08205
COESFELD
DE10405
DORTMUND
DE10705
DÜREN
DE10805
DÜSSELDORF
DE10905
DUISBURG
DE12005
ENNEPE-RUHR-KREIS
DE12205
ERFTKREIS
DE12705
ESSEN
DE12805
EUSKIRCHEN
DE15105
GELSENKIRCHEN
DE17505
GÜTERSLOH
DE53005
HAGEN
DE19105
HEINSBERG
DE19305
HERFORD
DE20305
HOCHSAUERLANDKREIS
DE20505
HÖXTER
DE22605
KLEVE
DE22805
KÖLN STADT
DE23105
KREFELD
DE24505
LEVERKUSEN
DE24905
LIPPE
DE26305
MÄRKISCHER KREIS
DE27805
METTMANN
DE28205
MINDEN-LÜBBECKE
DE28305
MÖNCHENGLADBACH
DE28605
MÜLHEIM A.D. RUHR
DE28905
MÜNSTER
DE29905
NEUSS
DE31205
OBERBERGISCHER KREIS
DE31305
OBERHAUSEN
DE32005
OLPE
DE33005
PADERBORN
DE35505
RECKLINGHAUSEN
DE36605
RHEINISCH-BERGISCHER KREIS
DE36705
RHEIN-SIEG-KREIS
DE40405
SIEGEN-WITTGENSTEIN
DE40605
SOEST
DE40805
SOLINGEN UND REMSCHEID
DE42005
STEINFURT
DE44205
UNNA
DE44505
VIERSEN
DE45005
WARENDORF
DE46205
WESEL
DE47905
WUPPERTAL
DE00007

RHEINLAND-PFALZ
DE00407
AHRWEILER
DE00707
ALTENKIRCHEN
DE01007
ALZEY-WORMS
DE03107
BAD DÜRKHEIM
DE03407
BAD KREUZNACH
DE05407
BERNKASTEL-WITTLICH
DE05707
BIRKENFELD
DE05907
EIFELKREIS BITBURG-PRÜM
DE08307
COCHEM-ZELL
DE09007
VULKANEIFEL
DE10307
DONNERSBERGKREIS
DE15507
GERMERSHEIM
DE21507
KAISERSLAUTERN
DE23407
KUSEL
DE25607
LUDWIGSHAFEN
DE27007
MAYEN-KOBLENZ
DE27107
MAINZ-BINGEN
DE30407
NEUWIED
DE34007
PIRMASENS
DE36407
RHEIN-HUNSRÜCK-KREIS
DE36507
RHEIN-LAHN-KREIS
DE43107
SÜDLICHE WEINSTRASSE
DE43807
TRIER-SAARBURG
DE46307
WESTERWALDKREIS
DE00010

SAARLAND
DE29510
REGIONALSTELLE OST
DE38210
REGIONALSTELLE MITTE
DE38310
REGIONALSTELLE WEST
DE00014

SACHSEN
DE02514
ERZGEBIRGSKREIS
DE04414
BAUTZEN, LANDKREIS
DE07814
CHEMNITZ STADT
DE15814
ZWICKAU, LANDKREIS
DE09214
NORDSACHSEN, LANDKREIS
DE10514
DRESDEN LANDESHAUPTSTADT
DE24314
LEIPZIG STADT
DE24414
LEIPZIG LANDKREIS
DE48414
GÖRLITZ, LANDKREIS
DE27414
MEISSEN, LANDKREIS
DE17714
MITTELSACHSEN, LANDKREIS
DE02614
VOGTLANDKREIS
DE02614
VOGTLANDKREIS
DE10014
SÄCHSISCHE SCHWEIZ-OSTERZGEBIRGE, LANDKREIS
DE00015

SACHSEN-ANHALT
DE38415
ALTMARKKREIS SALZWEDEL
DE48215
ANHALT-BITTERFELD
DE17915
BÖRDE
DE45615
BURGENLANDKREIS
DE09515
DESSAU–ROSSLAU, STADT
DE17815
HARZ
DE18015
HALLE (SAALE), STADT
DE07315
JERICHOWER LAND
DE42115
STENDAL
DE26415
MAGDEBURG, LANDESHAUPTSTADT
DE38515
MANSFELD-SÜDHARZ
DE27715
SAALEKREIS
DE39115
SALZLAND
DE46815
WITTENBERG
DE00001

SCHLESWIG-HOLSTEIN
DE19601
HERZOGTUM LAUENBURG
DE09701
DITHMARSCHEN
DE22401
KIEL
DE25901
LÜBECK
DE29701
NEUMÜNSTER
DE30701
NORDFRIESLAND
DE32901
OSTHOLSTEIN
DE33901
PINNEBERG
DE34401
PLÖN
DE36101
RENDSBURG-ECKERNFÖRDE
DE38801
SCHLESWIG-FLENSBURG
DE40201
SEGEBERG
DE41901
STEINBURG
DE42401
STORMARN
DE00016

THÜRINGEN
DE00616
ALTENBURGER LAND
DE19016
EICHSFELDKREIS
DE15916
GOTHA
DE16616
GREIZ
DE19816
HILDBURGHAUSEN
DE02016
ILMKREIS
DE41016
KYFFHÄUSERKREIS
DE30816
NORDHAUSEN
DE11516
SAALE-HOLZLAND-KREIS
DE38716
SAALE-ORLA-KREIS
DE38016
SAALFELD-RUDOLSTADT
DE27316
SCHMALKALDEN-MEININGEN
DE40716
SÖMMERDA
DE41116
SONNEBERG
DE12316
ERFURT, STADT
DE15316
GERA, STADT
DE21116
JENA, STADT
DE43216
SUHL, STADT
DE45316
WEIMAR, STADT
DE28516
UNSTRUT-HAINICH-KREIS
DE11416
WARTBURGKREIS
DE01916
WEIMARER LAND
Страна: ЕСТОНИЯ – Šalis: ESTIJA – Země: ESTONSKO – Ország: ÉSZTORSZÁG – Land: ESTLAND – Pajjiż: ESTONJA – Land: ESTLAND – Land: ESTLAND – Riik: EESTI – Kraj: ESTONIA – Χώρα: ΕΣΘΟΝIΑ – País: ESTÓNIA – Country: ESTONIA – Țara: ESTONIA – País: ESTONIA – Krajina: ESTÓNSKO – Pays: ESTONIE – Država: ESTONIJA – Paese: ESTONIA – Maa: VIRO – Valsts: IGAUNIJA – Land: ESTLAND
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
EE00000
VETERINARY AND FOOD BOARD
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
EE00300
EDISE
EE00600
HAAPSALU
EE00400
JÕGEVA
EE00200
KÄINA
EE01100
KURESSAARE
EE00500
PAIDE
EE00900
PÄRNU
EE00800
PÕLVA
EE00700
RAKVERE
EE01000
RAPLA
EE00100
TALLINN
EE01200
TARTU
EE01300
VALGA
EE01500
VÕRU
EE01400
VILJANDI
Страна: ИРЛАНДИЯ – Šalis: AIRIJA – Země: IRSKO – Ország: ÍRORSZÁG – Land: IRLAND – Pajjiż: IRLANDA – Land: IRLAND – Land: IERLAND – Riik: IIRIMAA – Kraj: IRLANDIA – Χώρα: ΙΡΛΑΝΔIΑ – País: IRLANDA – Country: IRELAND – Țara: IRLANDA – País: IRLANDA – Krajina: ÍRSKO – Pays: IRLANDE – Država: IRSKA – Paese: IRLANDA – Maa: IRLANTI – Valsts: ĪRIJA – Land: IRLAND
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
IE00000
DEPARTMENT OF AGRICULTURE — VETERINARY DIVISION
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
IE00100
CARLOW
IE00200
CAVAN
IE00300
CLARE
IE00400
CORK NORTHEAST
IE20400
CORK CENTRAL
IE10400
CORK WEST
IE00500
DONEGAL
IE00600
DUBLIN
IE00700
GALWAY
IE00800
KERRY
IE00900
KILDARE
IE01000
KILKENNY
IE01100
LAOIS
IE11200
LEITRIM
IE01300
LIMERICK
IE01400
LONGFORD
IE01500
LOUTH
IE01600
MAYO
IE01700
MEATH
IE01800
MONAGHAN
IE01900
OFFALY
IE02000
ROSCOMMON
IE01200
SLIGO
IE02100
TIPPERARY NORTH
IE12100
TIPPERARY SOUTH
IE02300
WATERFORD
IE02400
WESTMEATH
IE02500
WEXFORD
IE02500
WEXFORD
IE10900
WICKLOW/ROSSLARE
Страна: ГЪРЦИЯ – Šalis: GRAIKIJA – Země: ŘECKO – Ország: GÖRÖGORSZÁG – Land: GRÆKENLAND – Pajjiż: GREĊJA – Land: GRIECHENLAND – Land: GRIEKENLAND – Riik: KREEKA – Kraj: GRECJA – Χώρα: ΕΛΛAΣ – País: GRÉCIA – Country: GREECE – Țara: GRECIA – País: GRECIA – Krajina: GRÉCKO – Pays: GRÈCE – Država: GRČIJA – Paese: GRECIA – Maa: KREIKKA – Valsts: GRIEĶIJA – Land: GREKLAND
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
GR00000
GENERAL DIRECTORATE OF VETERINARY SERVICES
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
GR00700
ACHAIA
GR00300
AITOLOAKARNANIA
GR05300
ANATOLIKH ATTIKI
GR00400
ARGOLIDA
GR00500
ARKADIA
GR00600
ARTA
GR00200
ATHINA
GR05000
CHALKIDIKI
GR05100
CHANIA
GR05200
CHIOS
GR06400
DITIKI ATTIKI
GR01100
DODEKANISSOS
GR01000
DRAMA
GR01200
EVIA
GR01300
EVRITANIA
GR00100
EVROS
GR04800
FLORINA
GR04900
FOKIDA
GR04700
FTHIOTIS
GR00900
GREVENA
GR01500
ILIA
GR01600
IMATHIA
GR02000
IOANNINA
GR01700
IRAKLION
GR02200
KARDITSA
GR02300
KASTORIA
GR02100
KAVALA
GR02500
KEFALLINIA
GR02400
KERKYRA
GR02600
KILKIS
GR02800
KORINTHIA
GR02700
KOZANI
GR02900
KYKLADES
GR03000
LAKONIA
GR03100
LARISSA
GR03200
LASSITHION
GR03400
LEFKADA
GR03300
LESVOS
GR03500
MAGNISSIA
GR03600
MESSINIA
GR03800
PELLA
GR04000
PIERIA
GR03900
PIREAS
GR04100
PREVEZA
GR04200
RETHYMNON
GR04300
RODOPI
GR04400
SAMOS
GR04500
SERRES
GR01900
THESPROTIA
GR01800
THESSALONIKH
GR04600
TRIKALA
GR00800
VIOTIA
GR03700
XANTHI
GR01400
ZAKYNTHOS
Страна: ИСПАНИЯ – Šalis: ISPANIJA – Země: ŠPANĚLSKO – Ország: SPANYOLORSZÁG – Land: SPANIEN – Pajjiż: SPANJA – Land: SPANIEN – Land: SPANJE – Riik: HISPAANIA – Kraj: HISZPANIA – Χώρα: ΙΣΠΑΝIΑ – País: ESPANHA – Country: SPAIN – Țara: SPANIA – País: ESPAÑA – Krajina: ŠPANIELSKO – Pays: ESPAGNE – Država: ŠPANIJA – Paese: SPAGNA – Maa: ESPANJA – Valsts: SPĀNIJA – Land: SPANIEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
ES00000
SERVICIOS VETERINARIOS ESPAÑOLES
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
ES00001

ANDALUCÍA
ES41401
ALMERÍA
ES42201
CÁDIZ
ES43001
CÓRDOBA
ES44101
GRANADA
ES44401
HUELVA
ES45601
JAÉN
ES45901
MÁLAGA
ES47001
SEVILLA
ES00002

ARAGÓN
ES00102
HUESCA
ES01502
TERUEL
ES03102
ZARAGOZA
ES00003

ASTURIAS
ES05003
OVIEDO
ES00004

BALEARES
ES26704
PALMA DE MALLORCA
ES00005

CANARIAS
ES40705
LAS PALMAS
ES41005
TENERIFE
ES00006

CANTABRIA
ES07906
SANTANDER
ES07206
TORRELAVEGA
ES00007

CASTILLA-LA MANCHA
ES17607
ALBACETE
ES18807
CIUDAD REAL
ES19707
CUENCA
ES20707
GUADALAJARA
ES22107
TALAVERA DE LA REINA
ES21407
TOLEDO
ES00008

CASTILLA Y LEÓN
ES08008
ÁVILA
ES08908
BURGOS
ES10308
LEÓN
ES11808
PALENCIA
ES12808
SALAMANCA
ES13508
CIUDAD RODRIGO
ES13908
SEGOVIA
ES14008
CARBONERO EL MAYOR
ES14208
CUÉLLAR
ES14608
CANTALEJO
ES14708
SORIA
ES15708
VALLADOLID
ES16508
ZAMORA
ES00009

CATALUÑA
ES23009
BARCELONA
ES24109
GIRONA
ES25309
LLEIDA
ES26509
TARRAGONA
ES00010

EXTREMADURA
ES27410
BADAJOZ
ES00011

GALICIA
ES28911
CORUÑA
ES29811
LUGO
ES30611
ORENSE
ES31411
PONTEVEDRA
ES00012

MADRID
ES31912
MADRID
ES00013

MURCIA
ES33113
FUENTE ÁLAMO
ES33513
LORCA
ES33713
CARTAGENA
ES33813
MAR MENOR
ES33913
MURCIA
ES00014

NAVARRA
ES34014
PAMPLONA
ES00016

LA RIOJA
ES35016
LOGROÑO
ES00015

PAÍS VASCO
ES39915
BILBAO
ES39815
SAN SEBASTIÁN
ES39715
VITORIA
ES00017

VALENCIA
ES36017
ALICANTE
ES37017
CASTELLÓN
ES38117
VALENCIA
Страна: ФРАНЦИЯ – Šalis: PRANCŪZIJA – Země: FRANCIE – Ország: FRANCIAORSZÁG – Land: FRANKRIG – Pajjiż: FRANZA – Land: FRANKREICH – Land: FRANKRIJK – Riik: PRANTSUSMAA – Kraj: FRANCJA – Χώρα: ΓΑΛΛIA – País: FRANÇA – Country: FRANCE – Țara: FRANȚA – País: FRANCIA – Krajina: FRANCÚZSKO – Pays: FRANCE – Država: FRANCIJA – Paese: FRANCIA – Maa: RANSKA – Valsts: FRANCIJA – Land: FRANKRIKE
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
FR00000
DGAL–BICMA MINISTÈRE DE L’AGRICULTURE – DIRECTION GÉNÉRALE DE L’ALIMENTATION
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
FR00100
AIN
FR00200
AISNE
FR00300
ALLIER
FR00400
ALPES-DE-HAUTE-PROVENCE
FR00500
HAUTES-ALPES
FR00600
ALPES-MARITIMES
FR00700
ARDÈCHE
FR00800
ARDENNES
FR00900
ARIÈGE
FR01000
AUBE
FR01100
AUDE
FR01200
AVEYRON
FR01300
BOUCHES-DU-RHÔNE
FR01400
CALVADOS
FR01500
CANTAL
FR01600
CHARENTE
FR01700
CHARENTE-MARITIME
FR01800
CHER
FR01900
CORRÈZE
FR02000
CORSE-DU-SUD
FR02100
CÔTE-D’OR
FR02200
CÔTES-D’ARMOR
FR02300
CREUSE
FR02400
DORDOGNE
FR02500
DOUBS
FR02600
DRÔME
FR02700
EURE
FR02800
EURE-ET-LOIR
FR02900
FINISTÈRE
FR03000
GARD
FR03100
HAUTE-GARONNE
FR03200
GERS
FR03300
GIRONDE
FR03400
HÉRAULT
FR03500
ILLE-ET-VILAINE
FR03600
INDRE
FR03700
INDRE-ET-LOIRE
FR03800
ISÈRE
FR03900
JURA
FR04000
LANDES
FR04100
LOIR-ET-CHER
FR04200
LOIRE
FR04300
HAUTE-LOIRE
FR04400
LOIRE-ATLANTIQUE
FR04500
LOIRET
FR04600
LOT
FR04700
LOT-ET-GARONNE
FR04800
LOZÈRE
FR04900
MAINE-ET-LOIRE
FR05000
MANCHE
FR05100
MARNE
FR05200
HAUTE-MARNE
FR05300
MAYENNE
FR05400
MEURTHE-ET-MOSELLE
FR05500
MEUSE
FR05600
MORBIHAN
FR05700
MOSELLE
FR05800
NIÈVRE
FR05900
NORD
FR06000
OISE
FR06100
ORNE
FR06200
PAS-DE-CALAIS
FR06300
PUY-DE-DÔME
FR06400
PYRÉNÉES-ATLANTIQUES (PAU)
FR06500
HAUTES-PYRÉNÉES
FR06600
PYRÉNÉES-ORIENTALES
FR06700
BAS-RHIN
FR06800
HAUT-RHIN
FR06900
RHÔNE
FR07000
HAUTE-SAÔNE
FR07100
SAÔNE-ET-LOIRE
FR07200
SARTHE
FR07300
SAVOIE
FR07400
HAUTE-SAVOIE
FR07500
PARIS
FR07600
SEINE-MARITIME
FR07700
SEINE-ET-MARNE
FR07800
YVELINES
FR07900
DEUX-SÈVRES
FR08000
SOMME
FR08100
TARN
FR08200
TARN-ET-GARONNE
FR08300
VAR
FR08400
VAUCLUSE
FR08500
VENDÉE
FR08600
VIENNE
FR08700
HAUTE-VIENNE
FR08800
VOSGES
FR08900
YONNE
FR09000
TERRITOIRE DE BELFORT
FR09100
ESSONNE
FR09200
HAUTS-DE-SEINE
FR09300
SEINE-SAINT-DENIS
FR09400
VAL-DE-MARNE
FR09500
VAL-D’OISE
FR09600
GUADELOUPE
FR09700
MARTINIQUE
FR09800
GUYANE
FR09900
RÉUNION
FR12000
HAUTE-CORSE
FR16400
PYRÉNÉES-ATLANTIQUES (BAYONNE)
Страна: ИТАЛИЯ – Šalis: ITALIJA – Země: ITÁLIE – Ország: OLASZORSZÁG – Land: ITALIEN – Pajjiż: ITALJA – Land: ITALIEN – Land: ITALIË – Riik: ITAALIA – Kraj: WŁOCHY – Χώρα: ΙΤΑΛIA– País: ITÁLIA – Country: ITALY – Țara: ITALIA – País: ITALIA – Krajina: TALIANSKO – Pays: ITALIE – Država: ITALIJA – Paese: ITALIA – Maa: ITALIA – Valsts: ITĀLIJA – Land: ITALIEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
IT00000
DIREZ. GEN. SANITÀ VETERINARIA E ALIMENTI
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
IT00013

ABRUZZO
IT00113
AVEZZANO-SULMONA
IT00213
CHIETI
IT00313
LANCIANO-VASTO
IT00413
L’AQUILA
IT00513
PESCARA
IT00613
TERAMO
IT00017

BASILICATA
IT00317
LAGONEGRO
IT00417
MATERA
IT00517
MONTALBANO JONICO
IT00217
POTENZA
IT00117
VENOSA
IT00018

CALABRIA
IT00218
CASTROVILLARI
IT00718
CATANZARO
IT00418
COSENZA
IT00518
CROTONE
IT00618
LAMEZIA TERME
IT00918
LOCRI
IT01018
PALMI
IT00118
PAOLA
IT01118
REGGIO CALABRIA
IT00318
ROSSANO
IT00818
VIBO VALENTIA
IT00015

CAMPANIA
IT00115
AVELLINO 1
IT00215
AVELLINO 2
IT00315
BENEVENTO 1
IT00415
CASERTA 1
IT00515
CASERTA 2 AVERSA
IT00615
NAPOLI 1
IT00715
NAPOLI 2
IT00815
NAPOLI 3
IT00915
NAPOLI 4
IT01015
NAPOLI 5
IT01115
SALERNO 1
IT01215
SALERNO 2
IT01315
SALERNO 3
IT00008

EMILIA-ROMAGNA
IT00808
BOLOGNA
IT00708
BOLOGNA NORD
IT00508
BOLOGNA SUD
IT01208
CESENA
IT00908
FERRARA
IT01108
FORLÌ
IT00608
IMOLA
IT00408
MODENA
IT00208
PARMA
IT00108
PIACENZA
IT01008
RAVENNA
IT00308
REGGIO EMILIA
IT01308
RIMINI
IT00006

FRIULI VENEZIA GIULIA
IT00306
ALTO FRIULI
IT00506
BASSA FRIULANA
IT00606
FRIULI OCCIDENTALE
IT00206
ISONTINA
IT00406
MEDIO FRIULI
IT00106
TRIESTINA
IT00012

LAZIO
IT01212
FROSINONE
IT01112
LATINA
IT01012
RIETI
IT00112
ROMA A
IT00212
ROMA B
IT00312
ROMA C
IT00412
ROMA D
IT00512
ROMA E
IT00612
ROMA F
IT00712
ROMA G
IT00812
ROMA H
IT00912
VITERBO
IT00007

LIGURIA
IT00407
CHIAVARESE
IT00307
GENOVESE
IT00107
IMPERIESE
IT00207
SAVONESE
IT00507
SPEZZINA
IT00003

LOMBARDIA
IT01203
BERGAMO
IT01803
BRESCIA
IT01403
CHIARI
IT00503
COMO
IT02303
CREMONA
IT00203
GALLARATE
IT00703
LECCO
IT03403
LEGNANO
IT01903
LENO
IT02503
LODI
IT02103
MANTOVA
IT03503
MILANO 1
IT02603
MILANO 2
IT02903
MILANO 3
IT03603
MILANO CITTÀ
IT04003
MONTICHIARI
IT02203
OSTIGLIA
IT03703
PAVIA
IT01703
SALÒ
IT00903
SONDRIO
IT01303
TREVIGLIO
IT01503
VALLECAMONICA SEBINO
IT00103
VARESE
IT02003
VIADANA
IT00011

MARCHE
IT00711
ANCONA
IT01311
ASCOLI PICENO
IT01011
CAMERINO
IT00811
CIVITANOVA MARCHE
IT00611
FABRIANO
IT00311
FANO
IT01111
FERMO
IT00511
JESI
IT00911
MACERATA
IT00111
PESARO
IT01211
S. BENEDETTO DEL TRONTO
IT00411
SENIGALLIA
IT00211
URBINO
IT00014

MOLISE
IT00114
ALTO MOLISE
IT00414
BASSO MOLISE
IT00314
MOLISE CENTRALE
IT00214
PENTRIA
IT00001

PIEMONTE
IT02001
ALESSANDRIA
IT01901
ASTI
IT01201
BIELLA
IT01801
BRA
IT02101
CASALE MONFERRRATO
IT00801
CHIERI
IT00701
CHIVASSO
IT00601
CIRIÉ
IT00501
COLLEGNO
IT01501
CUNEO
IT00901
IVREA
IT01601
MONDOVÌ
IT0130
NOVARA
IT02201
NOVI LIGURE
IT01401
OMEGNA
IT01001
PINEROLO
IT01701
SAVIGLIANO
IT00101
TORINO 1
IT00201
TORINO 2
IT00301
TORINO 3
IT00401
TORINO 4
IT01101
VERCELLI
IT00016

PUGLIA
IT00116
BA/1
IT00216
BA/2
IT00316
BA/3
IT00416
BA/4
IT00516
BA/5
IT00616
BR/1
IT00716
FG/1
IT00816
FG/2
IT00916
FG/3
IT01016
LE/1
IT01116
LE/2
IT01216
TA/1
IT00020

SARDEGNA
IT00120
A.S.L.1 — SASSARI
IT00220
A.S.L.2 — OLBIA
IT00320
A.S.L.3 — NUORO
IT00420
A.S.L.4 — LANUSEI
IT00520
A.S.L.5 — ORISTANO
IT00620
A.S.L.6 — SANLURI
IT00720
A.S.L.7 — CARBONIA
IT00820
A.S.L.8 — CAGLIARI
IT00019

SICILIA
IT00119
AZ.USL 1 — AGRIGENTO
IT00219
AZ.USL 2 — CALTANISSETTA
IT00319
AZ.USL 3 — CATANIA
IT00419
AZ.USL 4 — ENNA
IT00519
AZ.USL 5 — MESSINA
IT00619
AZ.USL 6 — PALERMO
IT00719
AZ.USL 7 — RAGUSA
IT00819
AZ.USL 8 — SIRACUSA
IT00919
AZ.USL 9 — TRAPANI
IT00009

TOSCANA
IT00809
AREZZO
IT01109
EMPOLI
IT01009
FIRENZE
IT00909
GROSSETO
IT00609
LIVORNO
IT00209
LUCCA
IT00109
MASSA CARRARA
IT00509
PISA
IT00309
PISTOIA
IT00409
PRATO
IT00709
SIENA
IT01209
VIAREGGIO
IT00004

TRENTINO-ALTO ADIGE
IT00141
CENTRO SUD
IT00341
NORD
IT00441
EST
IT00241
OVEST
IT00542
TRENTO
IT00010

UMBRIA
IT00110
CITTÀ DI CASTELLO
IT00210
PERUGIA
IT00310
FOLIGNO
IT00410
TERNI — AREA ORVIETANA
IT00510
TERNI
IT00002

VALLE D’AOSTA
IT00102
VALLE D’AOSTA
IT00005

VENETO
IT01905
ADRIA
IT01505
ALTA PADOVANA
IT00505
ARZIGNANO
IT00805
ASOLO
IT00105
BELLUNO
IT01405
CHIOGGIA
IT01705
CONSELVE
IT00205
FELTRE
IT02105
LEGNAGO
IT00305
MAROSTICA
IT01305
MIRANO
IT01605
PADOVA
IT00705
PIEVE DI SOLIGO
IT01805
ROVIGO
IT01005
S. DONÀ DI PIAVE
IT00405
THIENE
IT00905
TREVISO
IT01205
VENEZIANA
IT02005
VERONA
IT00605
VICENZA
IT02205
VILLAFRANCA
Страна: КИПЪР – Šalis: KIPRAS – Země: KYPR – Ország: CIPRUS – Land: CYPERN – Pajjiż: ĊIPRU – Land: ZYPERN – Land: CYPRUS – Riik: KÜPROS – Kraj: CYPR – Χώρα: ΚΥΠΡΟΣ – País: CHIPRE – Country: CYPRUS – Țara: CIPRU – País: CHIPRE – Krajina: CYPRUS – Pays: CHYPRE – Država: CIPER – Paese: CIPRO – Maa: KYPROS – Valsts: KIPRA – Land: CYPERN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
CY00000
VETERINARY SERVICES CYPRUS, CENTRAL OFFICES
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
CY30000
AMMOCHOSTOS
CY40000
LARNACA
CY10000
LEFKOSIA
CY50000
LEMESOS
CY60000
PAFOS
Страна: ЛАТВИЯ – Šalis: LATVIJA – Země: LOTYŠSKO – Ország: LETTORSZÁG – Land: LETLAND – Pajjiż: LATVJA – Land: LETTLAND – Land: LETLAND – Riik: LÄTI – Kraj: ŁOTWA – Χώρα: ΛΕΤΤΟΝIA– País: LETÓNIA – Country: LATVIA – Țara: LETONIA – País: LETONIA – Krajina: LOTYŠSKO – Pays: LETTONIE – Država: LATVIJA – Paese: LETTONIA – Maa: LATVIA – Valsts: LATVIJA – Land: LETTLAND
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
LV00000
PVD CENTRĀLAIS APARĀTS
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
LV00006
DIENVIDLATGALE
LV00008
AUSTRUMVIDZEME
LV00009
AUSTRUMZEMGALE
LV00010
DIENVIDZEMGALE
LV00013
DIENVIDKURZEME
LV00019
ZIEMEĻLATGALE
LV00020
ZIEMEĻPIERĪGA
LV00022
ZIEMEĻKURZEME
LV00023
RIETUMPIERĪGA
LV00025
ZIEMEĻVIDZEME
LV00027
RĪGA
LV00028
RĪGA (BFT)
LV00029
VOLLERS RIGA
LV00030
BALTMARINE TERMINAL
Страна: ЛИТВА – Šalis: LIETUVA – Země: LITVA – Ország: LITVÁNIA – Land: LITAUEN – Pajjiż: LITWANJA – Land: LITAUEN – Land: LITOUWEN – Riik: LEEDU – Kraj: LITWA – Χώρα: ΛΙΘΟΥΑΝIA – País: LITUÂNIA – Country: LITHUANIA – Țara: LITUANIA – País: LITUANIA – Krajina: LITVA – Pays: LITUANIE – Država: LITVA – Paese: LITUANIA – Maa: LIETTUA – Valsts: LIETUVA – Land: LITAUEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
LT00000
VALSTYBINĖ MAISTO IR VETERINARIJOS TARNYBA
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
LT00101
ALYTUS
LT00201
KAUNAS
LT00301
KLAIPĖDA
LT00401
MARIJAMPOLĖ
LT00501
PANEVĖŽYS
LT00601
ŠIAULIAI
LT00701
TAURAGĖ
LT00801
TELŠIAI
LT00901
UTENA
LT01001
VILNIUS
Страна: ЛЮКСЕМБУРГ – Šalis: LIUKSEMBURGAS – Země: LUCEMBURSKO – Ország: LUXEMBURG – Land: LUXEMBOURG – Pajjiż: LUSSEMBURGU – Land: LUXEMBURG – Land: LUXEMBURG – Riik: LUKSEMBURG – Kraj: LUKSEMBURG – Χώρα: ΛΟΥΞΕΜΒΟΥΡΓΟ – País: LUXEMBURGO – Country: LUXEMBOURG – Țara: LUXEMBURG – País: LUXEMBURGO – Krajina: LUXEMBURSKO – Pays: LUXEMBOURG – Država: LUKSEMBURG – Paese: LUSSEMBURGO – Maa: LUXEMBURG – Valsts: LUKSEMBURGA – Land: LUXEMBURG
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
LU00000
ADMINISTRATION DES SERVICES VÉTÉRINAIRES
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
LU00001
ADMINISTRATION DES SERVICES VÉTÉRINAIRES
Страна: УНГАРИЯ – Šalis: VENGRIJA – Země: MAĎARSKO – Ország: MAGYARORSZÁG – Land: UNGARN – Pajjiż: UNGERIJA – Land: UNGARN – Land: HONGARIJE – Riik: UNGARI – Kraj: WĘGRY – Χώρα: ΟΥΓΓΑΡIA– País: HUNGRIA – Country: HUNGARY – Țara: UNGARIA – País: HUNGRÍA – Krajina: MAĎARSKO – Pays: HONGRIE – Država: MADŽARSKA – Paese: UNGHERIA – Maa: UNKARI – Valsts: UNGĀRIJA – Land: UNGERN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
HU00000
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT ANIMAL HEALTH AND FOOD CONTROL DEPARTMENT
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
HU00400
BÉKÉSCSABA
HU00100
BUDAPEST
HU00900
DEBRECEN
HU01000
EGER
HU01400
GÖDÖLLŐ
HU00800
GYŐR
HU01500
KAPOSVÁR
HU00300
KECSKEMÉT
HU00500
MISKOLC
HU01600
NYÍREGYHÁZA
HU00200
PÉCS
HU01300
SALGÓTARJÁN
HU00600
SZEGED
HU00700
SZÉKESFEHÉRVÁR
HU01700
SZEKSZÁRD
HU01700
SZEKSZÁRD
HU01100
SZOLNOK
HU01800
SZOMBATHELY
HU01200
TATABÁNYA
HU01900
VESZPRÉM
HU02000
ZALAEGERSZEG
Страна: МАЛТА – Šalis: MALTA – Země: MALTA – Ország: MÁLTA – Land: MALTA – Pajjiż: MALTA – Land: MALTA – Land: MALTA – Riik: MALTA – Kraj: MALTA – Χώρα: ΜAΛΤΑ – País: MALTA – Country: MALTA – Țara: MALTA – País: MALTA – Krajina: MALTA – Pays: MALTE – Država: MALTA – Paese: MALTA – Maa: MALTA – Valsts: MALTA – Land: MALTA
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
MT00000
DEPARTMENT OF VETERINARY SERVICES
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
MT00001
DEPARTMENT OF VETERINARY SERVICES
Страна: НИДЕРЛАНДИЯ – Šalis: NYDERLANDAI – Země: NIZOZEMSKO – Ország: HOLLANDIA – Land: NEDERLANDENE – Pajjiż: OLANDA – Land: NIEDERLANDE – Land: NEDERLAND – Riik: HOLLAND – Kraj: NIDERLANDY – Χώρα: ΚAΤΩ ΧΩΡΕΣ – País: PAÍSES BAIXOS – Country: NETHERLANDS – Țara: ȚĂRILE DE JOS – País: PAÍSES BAJOS – Krajina: HOLANDSKO – Pays: PAYS-BAS – Država: NIZOZEMSKA – Paese: PAESI BASSI – Maa: ALANKOMAAT – Valsts: NĪDERLANDE – Land: NEDERLÄNDERNA
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
NL00000
VWA/RVV
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
NL00001

VWA NOORD
NL01201
LVE Noord
NL00002

VWA NOORDWEST
NL01302
LVE Noordwest
NL00003

VWA OOST
NL01403
LVE Oost
NL00004

VWA ZUID
NL01504
LVE Zuid
NL00005

VWA ZUIDWEST
NL01605
LVE Zuidwest
Страна: АВСТРИЯ – Šalis: AUSTRIJA – Země: RAKOUSKO – Ország: AUSZTRIA – Land: ØSTRIG – Pajjiż: AWSTRIJA – Land: ÖSTERREICH – Land: OOSTENRIJK – Riik: AUSTRIA – Kraj: AUSTRIA – Χώρα: ΑΥΣΤΡIΑ – País: ÁUSTRIA – Country: AUSTRIA – Țara: AUSTRIA – País: AUSTRIA – Krajina: RAKÚSKO – Pays: AUTRICHE – Država: AVSTRIJA – Paese: AUSTRIA – Maa: ITÄVALTA – Valsts: AUSTRIJA – Land: ÖSTERRIKE
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
AT00000
BUNDESMINISTERIUM FÜR GESUNDHEIT
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
AT00100

BURGENLAND
AT00101
BURGENLAND (= PROVINCIAL ADMINISTRATOR)
AT00102
BH-EISENSTADT UMGEB. + MAG. D. FREIST. EISENSTADT + RUST
AT00107
BH-GÜSSING
AT00108
BH-JENNERSDORF
AT00104
BH-MATTERSBURG
AT00103
BH-NEUSIEDL AM SEE
AT00105
BH-OBERPULLENDORF
AT00106
BH-OBERWART
AT00200

KÄRNTEN
AT00201
FELDKIRCHEN
AT00202
HERMAGOR
AT00203
KLAGENFURT LAND
AT00209
KLAGENFURT STADT
AT00205
SPITTAL A.D. DRAU
AT00204
ST. VEIT A.D. GLAN
AT00206
VILLACH LAND
AT00210
VILLACH STADT
AT00207
VÖLKERMARKT
AT00208
WOLFSBERG
AT00300

NIEDERÖSTERREICH
AT00301
AMSTETTEN
AT00302
BADEN
AT00303
BRUCK A. D. LEITHA
AT00304
GAENSERNDORF
AT00305
GMUEND
AT00306
HOLLABRUNN
AT00307
HORN
AT00308
KORNEUBURG
AT00309
KREMS A. D. DONAU STADT
AT00310
KREMS A. D. DONAU LAND
AT00311
LILIENFELD
AT00312
MELK
AT00313
MISTELBACH
AT00314
MOEDLING
AT00315
NEUNKIRCHEN
AT00316
ST POELTEN STADT
AT00317
ST POELTEN LAND
AT00318
SCHEIBBS
AT00319
TULLN
AT00320
WAIDHOFEN A. D. THAYA
AT00321
WAIDHOFEN A. D. YBBS
AT00322
WIENER NEUSTADT STADT
AT00323
WIENER NEUSTADT LAND
AT00324
WIEN UMGEBUNG
AT00325
ZWETTL
AT00400

OBERÖSTERREICH
AT00401
BRAUNAU AM INN
AT00415
EFERDING
AT00402
FREISTADT
AT00403
GMUNDEN
AT00404
GRIESKIRCHEN
AT00405
KIRCHDORF A.D. KREMS
AT00406
LINZ LAND
AT00416
LINZ STADT
AT00407
PERG
AT00408
RIED IM INNKREIS
AT00409
ROHRBACH
AT00410
SCHAERDING
AT00411
STEYR LAND
AT00417
STEYR STADT
AT00412
URFAHR UMGEBUNG
AT00413
VOEÖCKLABRUCK
AT00414
WELS LAND
AT00418
WELS STADT
AT00500

SALZBURG
AT00502
HALLEIN
AT00506
MAGISTRAT DER STADT SALZBURG
AT00501
SALZBURG-UMGEBUNG
AT00503
ST. JOHANN IM PONGAU
AT00504
TAMSWEG
AT00505
ZELL AM SEE
AT00600

STEIERMARK
AT00602
BRUCK AN DER MUR
AT00603
DEUTSCHLANDSBERG
AT00604
FELDBACH
AT00605
FÜRSTENFELD
AT00619
GRAZ
AT00606
GRAZ-UMGEBUNG
AT00607
GRÖBMING (D. BH-LIEZEN)
AT00608
HARTBERG
AT00609
JUDENBURG
AT00610
KNITTELFELD
AT00611
LEIBNITZ
AT00612
LEOBEN
AT00613
LIEZEN
AT00614
MURAU
AT00615
MÜRZZUSCHLAG
AT00616
RADKERSBURG
AT00601
STEIERMARK
AT00617
VOITSBERG
AT00618
WEIZ
AT00700

TIROL
AT00704
BH IMST
AT00703
BH INNSBRUCK LAND
AT00705
BH KITZBÜHEL
AT00706
BH KUFSTEIN
AT00707
BH LANDECK
AT00708
BH LIENZ
AT00709
BH REUTTE
AT00710
BH SCHWAZ
AT00702
STADTMAGISTRAT INNSBRUCK
AT00701
VETERINÄRDIREKTION TIROL
AT00800

VORARLBERG
AT00801
VORARLBERG
AT00900

WIEN
AT00901
WIEN
Страна: ПОЛША – Šalis: LENKIJA – Země: POLSKO – Ország: LENGYELORSZÁG – Land: POLEN – Pajjiż: POLONJA – Land: POLEN – Land: POLEN – Riik: POOLA – Kraj: POLSKA – Χώρα: ΠΟΛΩΝIA – País: POLÓNIA – Country: POLAND – Țara: POLONIA – País: POLONIA – Krajina: POĽSKO – Pays: POLOGNE – Država: POLJSKA – Paese: POLONIA – Maa: PUOLA – Valsts: POLIJA – Land: POLEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
PL00000
GŁÓWNY INSPEKTORAT WETERYNARII
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
PL02000

DOLNOŚLĄSKIE
PL02010
BOLESŁAWIEC ŚLĄSKI
PL02020
DZIERŻONIÓW
PL02030
GŁOGÓW
PL02040
GÓRA ŚLĄSKA
PL02050
JAWOR
PL02060
JELENIA GÓRA
PL02070
KAMIENNA GÓRA
PL02080
KŁODZKO Z/S W BYSTRZYCY KŁODZKIEJ
PL02090
LEGNICA
PL02100
LUBAŃ ŚLĄSKI
PL02110
LUBIN
PL02120
LWÓWEK ŚLĄSKI
PL02130
MILICZ
PL02140
OLEŚNICA ŚLĄSKA
PL02150
OŁAWA
PL02160
POLKOWICE
PL02170
STRZELIN
PL02180
ŚRODA ŚLĄSKA
PL02190
ŚWIDNICA ŚLĄSKA
PL02200
TRZEBNICA
PL02210
WAŁBRZYCH
PL02220
WOŁÓW
PL02001
WROCŁAW-WIW
PL02230
WROCŁAW
PL02240
ZĄBKOWICE ŚLĄSKIE
PL02250
ZGORZELEC
PL02260
ZŁOTORYJA
PL04000

KUJAWSKO-POMORSKIE
PL04010
ALEKSANDRÓW KUJAWSKI
PL04020
BRODNICA
PL04001
BYDGOSZCZ-WIW
PL04030
BYDGOSZCZ
PL04040
CHEŁMNO
PL04050
GOLUB-DOBRZYŃ
PL04060
GRUDZIĄDZ
PL04070
INOWROCŁAW
PL04080
LIPNO
PL04090
MOGILNO
PL04100
NAKŁO N. NOTECIĄ
PL04110
RADZIEJÓW
PL04120
RYPIN
PL04130
SĘPÓLNO KRAJEŃSKIE
PL04140
ŚWIECIE N. WISŁĄ
PL04150
TORUŃ
PL04160
TUCHOLA
PL04170
WĄBRZEŹNO
PL04180
WŁOCŁAWEK
PL04190
ŻNIN
PL06000

LUBELSKIE
PL06010
BIAŁA PODLASKA
PL06020
BIŁGORAJ
PL06030
CHEŁM
PL06040
HRUBIESZÓW
PL06050
JANÓW LUBELSKI
PL06060
KRASNYSTAW
PL06070
KRAŚNIK LUBELSKI
PL06080
LUBARTÓW
PL06001
LUBLIN-WIW
PL06090
LUBLIN
PL06100
ŁĘCZNA
PL06110
ŁUKÓW
PL06120
OPOLE LUBELSKIE
PL06130
PARCZEW
PL06140
PUŁAWY
PL06150
RADZYŃ PODLASKI
PL06160
RYKI
PL06170
ŚWIDNIK K. LUBLINA
PL06180
TOMASZÓW LUBELSKI
PL06190
WŁODAWA
PL06200
ZAMOŚĆ
PL08000

LUBUSKIE
PL08010
GORZÓW WIELKOPOLSKI
PL08020
KROSNO ODRZAŃSKIE
PL08110
LUBSKO
PL08030
MIĘDZYRZECZ
PL08040
NOWA SÓL
PL08050
SŁUBICE Z/S W OŚNIE
PL08120
SŁAWA
PL08060
STRZELCE KRAJEŃSKIE
PL08070
SULĘCIN
PL08080
ŚWIEBODZIN
PL08001
ZIELONA GÓRA-WIW
PL08090
ZIELONA GÓRA
PL08100
ŻAGAŃ
PL10000

ŁÓDZKIE
PL10010
BEŁCHATÓW
PL10020
KUTNO
PL10030
ŁASK
PL10050
ŁOWICZ
PL10001
ŁÓDŹ-WIW
PL10060
ŁÓDŹ
PL10070
OPOCZNO
PL10080
PABIANICE
PL10100
PIOTRKÓW TRYBUNALSKI
PL10110
PODDĘBICE
PL10120
RADOMSKO
PL10130
RAWA MAZOWIECKA
PL10140
SIERADZ
PL10150
SKIERNIEWICE
PL10160
TOMASZÓW MAZOWIECKI
PL10170
WIELUŃ
PL10200
ZGIERZ
PL12000

MAŁOPOLSKIE
PL12010
BOCHNIA
PL12020
BRZESKO
PL12030
CHRZANÓW
PL12040
DĄBROWA TARNOWSKA
PL12050
GORLICE
PL12001
KRAKÓW-WIW
PL12060
KRAKÓW
PL12070
LIMANOWA
PL12080
MIECHÓW
PL12090
MYŚLENICE
PL12100
NOWY SĄCZ
PL12110
NOWY TARG
PL12120
OLKUSZ
PL12130
OŚWIĘCIM
PL12140
PROSZOWICE
PL12160
TARNÓW
PL12180
WADOWICE
PL12190
WIELICZKA
PL14000

MAZOWIECKIE
PL14010
BIAŁOBRZEGI RADOMSKIE
PL14020
CIECHANÓW
PL14030
GARWOLIN
PL14060
GRÓJEC
PL14070
KOZIENICE
PL14090
LIPSKO
PL14100
ŁOSICE
PL14110
MAKÓW MAZOWIECKI
PL14120
MIŃSK MAZOWIECKI
PL14130
MŁAWA
PL14140
NOWY DWÓR MAZOWIECKI
PL14150
OSTROŁĘKA
PL14160
OSTRÓW MAZOWIECKA
PL14170
OTWOCK
PL14180
PIASECZNO
PL14190
PŁOCK
PL14200
PŁOŃSK
PL14210
PRUSZKÓW
PL14220
PRZASNYSZ
PL14230
PRZYSUCHA
PL14240
PUŁTUSK
PL14250
RADOM
PL14001
SIEDLCE-WIW
PL14260
SIEDLCE
PL14270
SIERPC
PL14280
SOCHACZEW
PL14290
SOKOŁÓW PODLASKI
PL14300
SZYDŁOWIEC K. RADOMIA
PL14310
WARSZAWA
PL14320
WARSZAWA ZACH. Z/S W OŻAROWIE MAZ.
PL14330
WĘGRÓW
PL14350
WYSZKÓW
PL14360
ZWOLEŃ
PL14370
ŻUROMIN
PL14380
ŻYRARDÓW
PL16000

OPOLSKIE
PL16010
BRZEG
PL16020
GŁUBCZYCE
PL16030
KĘDZIERZYN-KOŹLE
PL16040
KLUCZBORK
PL16050
KRAPKOWICE
PL16060
NAMYSŁÓW
PL16070
NYSA
PL16080
OLESNO
PL16001
OPOLE-WIW
PL16090
OPOLE
PL16100
PRUDNIK
PL16110
STRZELCE OPOLSKIE
PL18000

PODKARPACKIE
PL18020
BRZOZÓW
PL18030
DĘBICA
PL18040
JAROSŁAW
PL18050
JASŁO
PL18060
KOLBUSZOWA
PL18001
KROSNO-WIW
PL18070
KROSNO
PL18210
LESKO
PL18080
LEŻAJSK
PL18090
LUBACZÓW
PL18100
ŁAŃCUT
PL18110
MIELEC
PL18120
NISKO
PL18130
PRZEMYŚL
PL18140
PRZEWORSK
PL18150
ROPCZYCE
PL18160
RZESZÓW
PL18170
SANOK
PL18180
STALOWA WOLA
PL18190
STRZYŻÓW N. WISŁOKIEM
PL18200
TARNOBRZEG
PL18010
USTRZYKI DOLNE
PL20000

PODLASKIE
PL20010
AUGUSTÓW
PL20001
BIAŁYSTOK-WIW
PL20020
BIAŁYSTOK
PL20030
BIELSK PODLASKI
PL20040
GRAJEWO
PL20050
HAJNÓWKA
PL20060
KOLNO
PL20070
ŁOMŻA
PL20080
MOŃKI
PL20090
SEJNY
PL20100
SIEMIATYCZE
PL20110
SOKÓŁKA
PL20120
SUWAŁKI
PL20130
WYSOKIE MAZOWIECKIE
PL20140
ZAMBRÓW
PL22000

POMORSKIE
PL22010
BYTÓW Z/S W MIASTKU
PL22020
CHOJNICE
PL22030
CZŁUCHÓW
PL22001
GDAŃSK-WIW
PL22610
GDAŃSK
PL22620
GDYNIA
PL22050
KARTUZY
PL22060
KOŚCIERZYNA
PL22070
KWIDZYŃ
PL22080
LĘBORK
PL22090
MALBORK
PL22100
NOWY DWÓR GDAŃSKI
PL22040
PRUSZCZ GDAŃSKI
PL22110
PUCK
PL22120
SŁUPSK
PL22130
STAROGARD GDAŃSKI
PL22140
TCZEW
PL22150
WEJHEROWO
PL24000

ŚLĄSKIE
PL24010
BĘDZIN
PL24020
BIELSKO-BIAŁA
PL24030
CIESZYN
PL24040
CZĘSTOCHOWA
PL24050
GLIWICE
PL24001
KATOWICE-WIW
PL24690
KATOWICE
PL24060
KŁOBUCK
PL24070
LUBLINIEC
PL24090
MYSZKÓW
PL24100
PSZCZYNA
PL24110
RACIBÓRZ
PL24120
RYBNIK
PL24130
TARNOWSKIE GÓRY
PL24140
TYCHY
PL24150
WODZISŁAW ŚLĄSKI
PL24160
ZAWIERCIE
PL24170
ŻYWIEC
PL26000

ŚWIĘTOKRZYSKIE
PL26010
BUSKO ZDRÓJ
PL26020
JĘDRZEJÓW
PL26030
KAZIMIERZA WIELKA
PL26001
KIELCE-WIW
PL26040
KIELCE
PL26050
KOŃSKIE
PL26060
OPATÓW KIELECKI
PL26070
OSTROWIEC ŚWIĘTOKRZYSKI
PL26080
PINCZÓW
PL26090
SANDOMIERZ
PL26100
SKARŻYSKO-KAMIENNA
PL26110
STARACHOWICE
PL26120
STASZÓW
PL26130
WŁOSZCZOWA
PL28000

WARMIŃSKO-MAZURSKIE
PL28010
BARTOSZYCE
PL28020
BRANIEWO
PL28030
DZIAŁDOWO
PL28040
ELBLĄG
PL28050
EŁK
PL28060
GIŻYCKO
PL28070
IŁAWA
PL28080
KĘTRZYN
PL28090
LIDZBARK WARMIŃSKI
PL28100
MRĄGOWO
PL28110
NIDZICA
PL28120
NOWE MIASTO LUBAWSKIE
PL28130
OLECKO
PL28001
OLSZTYN-WIW
PL28140
OLSZTYN
PL28150
OSTRÓDA
PL28160
PISZ
PL28170
SZCZYTNO
PL28180
GOŁDAP
PL28190
WĘGORZEWO
PL30000

WIELKOPOLSKIE
PL30010
CHODZIEŻ
PL30020
CZARNKÓW
PL30030
GNIEZNO
PL30040
GOSTYŃ POZNAŃSKI
PL30050
GRODZISK WLKP.
PL30060
JAROCIN POZNAŃSKI
PL30070
KALISZ
PL30080
KĘPNO
PL30090
KOŁO
PL30100
KONIN
PL30110
KOŚCIAN
PL30120
KROTOSZYN
PL30130
LESZNO
PL30140
MIĘDZYCHÓD
PL30150
NOWY TOMYŚL
PL30160
OBORNIKI WLKP.
PL30170
OSTRÓW WIELKOPOLSKI
PL30180
OSTRZESZÓW
PL30190
PIŁA
PL30200
PLESZEW
PL30001
POZNAŃ-WIW
PL30210
POZNAŃ
PL30220
RAWICZ
PL30230
SŁUPCA
PL30240
SZAMOTUŁY
PL30250
ŚRODA WLKP.
PL30260
ŚREM
PL30270
TUREK
PL30280
WĄGROWIEC
PL30290
WOLSZTYN
PL30300
WRZEŚNIA
PL30310
ZŁOTÓW
PL32000

ZACHODNIOPOMORSKIE
PL32010
BIAŁOGARD
PL32020
CHOSZCZNO
PL32030
DRAWSKO POMORSKIE
PL32040
NOWOGARD
PL32050
GRYFICE
PL32060
GRYFINO
PL32070
KAMIEŃ POMORSKI
PL32080
KOŁOBRZEG
PL32090
KOSZALIN
PL32180
ŁOBEZ
PL32100
MYŚLIBÓRZ
PL32120
PYRZYCE
PL32130
SŁAWNO
PL32140
STARGARD SZCZECIŃSKI
PL32001
SZCZECIN-WIW
PL32110
SZCZECIN
PL32150
SZCZECINEK
PL32160
ŚWIDWIN
PL32170
WAŁCZ
PL32630
ŚWINOUJŚCIE
Страна: ПОРТУГАЛИЯ – Šalis: PORTUGALIJA – Země: PORTUGALSKO – Ország: PORTUGÁLIA – Land: PORTUGAL – Pajjiż: PORTUGALL – Land: PORTUGAL – Land: PORTUGAL – Riik: PORTUGAL – Kraj: PORTUGALIA – Χώρα: ΠΟΡΤΟΓΑΛIΑ – País: PORTUGAL – Country: PORTUGAL – Țara: PORTUGALIA – País: PORTUGAL – Krajina: PORTUGALSKO – Pays: PORTUGAL – Država: PORTUGALSKA – Paese: PORTOGALLO – Maa: PORTUGALI – Valsts: PORTUGĀLE – Land: PORTUGAL
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
PT00000
CENTRAL VETERINARY UNIT
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
PT10000

NORTE
PT00400
BRAGA
PT00500
BRAGANÇA
PT03100
CHAVES
PT02000
PORTO
PT03000
VIANA DO CASTELO
PT20000

CENTRO
PT00200
AVEIRO
PT00600
CASTELO BRANCO
PT00700
COIMBRA
PT06000
FUNDÃO
PT00800
LAMEGO
PT05000
LEIRIA
PT01400
GUARDA
PT03200
VISEU
PT30000

LISBOA E VALE DO TEJO
PT05300
LOURES
PT02300
SANTARÉM
PT01800
SETÚBAL
PT02400
TOMAR
PT40000

ALENTEJO
PT00100
ALCÁCER DO SAL
PT04800
ALJUSTREL
PT00300
BEJA
PT00900
ELVAS
PT04900
ESTREMOZ
PT01000
ÉVORA
PT07000
ODEMIRA
PT02200
PONTE DE SOR
PT02100
PORTALEGRE
PT05100
REGUENGOS DE MONSARAZ
PT01600
SANTIAGO DO CACÉM
PT02900
SERPA
PT50000

ALGARVE
PT01200
FARO
PT60000

MADEIRA
PT01500
FUNCHAL
PT70000

AÇORES
PT01100
FAIAL (HORTA)
PT01300
FLORES
PT01900
PICO (MADALENA)
PT02500
SANTA MARIA
PT02600
SÃO MIGUEL (PONTA DELGAGA)
PT02700
SÃO JORGE (VELAS)
PT02800
TERCEIRA (ANGRA DO HEROÍSMO)
PT05200
SANTA CRUZ DA GRACIOSA
Страна: РУМЪНИЯ – Šalis: RUMUNIJA – Země: RUMUNSKO – Ország: ROMÁNIA – Land: RUMÆNIEN – Pajjiż: RUMANIJA – Land: RUMÄNIEN – Land: ROEMENIË – Riik: RUMEENIA – Kraj: RUMUNIA – Χώρα: ΡΟΥΜΑΝIA – País: ROMÉNIA – Country: ROMANIA – Țara: ROMÂNIA – País: RUMANÍA – Krajina: RUMUNSKO – Pays: ROUMANIE – Država: ROMUNIJA – Paese: ROMANIA – Maa: ROMANIA – Valsts: RUMĀNIJA – Land: RUMÄNIEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
RO00000
ANSVSA București
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
RO01000
ALBA
RO02000
ARAD
RO03000
ARGEȘ
RO04000
BACĂU
RO05000
BIHOR
RO06000
BISTRIȚA-NĂSĂUD
RO07000
BOTOȘANI
RO08000
BRAȘOV
RO09000
BRĂILA
RO10000
BUCUREȘTI
RO11000
BUZĂU
RO12000
CARAȘ-SEVERIN
RO13000
CĂLĂRAȘI
RO14000
CLUJ
RO15000
CONSTANȚA
RO16000
COVASNA
RO17000
DÂMBOVIȚA
RO18000
DOLJ
RO19000
GALAȚI
RO20000
GIURGIU
RO21000
GORJ
RO22000
HARGHITA
RO23000
HUNEDOARA
RO24000
IALOMIȚA
RO25000
IAȘI
RO26000
ILFOV
RO27000
MARAMUREȘ
RO28000
MEHEDINȚI
RO29000
MUREȘ
RO30000
NEAMȚ
RO31000
OLT
RO32000
PRAHOVA
RO33000
SATU MARE
RO34000
SĂLAJ
RO35000
SIBIU
RO36000
SUCEAVA
RO37000
TELEORMAN
RO38000
TIMIȘ
RO39000
TULCEA
RO40000
VASLUI
RO41000
VÂLCEA
RO42000
VRANCEA
Страна: СЛОВЕНИЯ – Šalis: SLOVĖNIJA – Země: SLOVINSKO – Ország: SZLOVÉNIA – Land: SLOVENIEN – Pajjiż: SLOVENJA – Land: SLOWENIEN – Land: SLOVENIË – Riik: SLOVEENIA – Kraj: SŁOWENIA – Χώρα: ΣΛΟΒΕΝIΑ – País: ESLOVÉNIA – Country: SLOVENIA – Țara: SLOVENIA – País: ESLOVENIA – Krajina: SLOVINSKO – Pays: SLOVÉNIE – Država: SLOVENIJA – Paese: SLOVENIA – Maa: SLOVENIA – Valsts: SLOVĒNIJA – Land: SLOVENIEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
SI00000
VURS (CENTRALA)
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
SI00001
CELJE
SI00004
KOPER
SI00005
KRANJ
SI00007
LJUBLJANA
SI00008
MARIBOR
SI00009
MURSKA SOBOTA
SI00010
NOVA GORICA
SI00011
NOVO MESTO
SI00012
POSTOJNA
SI00013
PTUJ
Страна: СЛОВАКИЯ – Šalis: SLOVAKIJA – Země: SLOVENSKO – Ország: SZLOVÁKIA – Land: SLOVAKIET – Pajjiż: SLOVAKJA – Land: SLOWAKEI – Land: SLOWAKIJE – Riik: SLOVAKKIA – Kraj: SŁOWACJA – Χώρα: ΣΛΟΒΑΚIΑ – País: ESLOVÁQUIA – Country: SLOVAKIA – Țara: SLOVACIA – País: ESLOVAQUIA – Krajina: SLOVENSKO – Pays: SLOVAQUIE – Država: SLOVAŠKA – Paese: SLOVACCHIA – Maa: SLOVAKIA – Valsts: SLOVĀKIJA – Land: SLOVAKIEN
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
SK00000
ŠTÁTNA VETERINÁRNA A POTRAVINOVÁ SPRÁVA
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
SK00100
BANSKÁ BYSTRICA
SK00200
BARDEJOV
SK00300
BRATISLAVA
SK00400
ČADCA
SK00500
DOLNÝ KUBÍN
SK00600
DUNAJSKÁ STREDA
SK00700
GALANTA
SK00800
HUMENNÉ
SK00900
KOMÁRNO
SK01000
KOŠICE-MESTO
SK01100
KOŠICE-OKOLIE
SK01200
LEVICE
SK01300
LIPTOVSKÝ MIKULÁŠ
SK01400
LUČENEC
SK01500
MARTIN
SK01600
MICHALOVCE
SK01700
NITRA
SK01800
NOVÉ MESTO NAD VÁHOM
SK01900
NOVÉ ZÁMKY
SK02000
POPRAD
SK02100
PREŠOV
SK02200
PRIEVIDZA
SK02300
PÚCHOV
SK02400
RIMAVSKÁ SOBOTA
SK02500
ROŽŇAVA
SK02600
SENEC
SK02700
SENICA NAD MYJAVOU
SK02800
SPIŠSKÁ NOVÁ VES
SK02900
STARÁ ĽUBOVŇA
SK03000
SVIDNÍK
SK03100
ŠAĽA
SK03200
TOPOĽČANY
SK03300
TREBIŠOV
SK03400
TRENČÍN
SK03500
TRNAVA
SK03600
VEĽKÝ KRTÍŠ
SK03700
VRANOV NAD TOPĽOU
SK03800
ZVOLEN
SK03900
ŽIAR NAD HRONOM
SK04000
ŽILINA
Страна: ФИНЛАНДИЯ – Šalis: SUOMIJA – Země: FINSKO – Ország: FINNORSZÁG – Land: FINLAND – Pajjiż: FINLANDJA – Land: FINNLAND – Land: FINLAND – Riik: SOOME – Kraj: FINLANDIA – Χώρα: ΦΙΝΛΑΝΔIΑ – País: FINLÂNDIA – Country: FINLAND – Țara: FINLANDA – País: FINLANDIA – Krajina: FÍNSKO – Pays: FINLANDE – Država: FINSKA – Paese: FINLANDIA – Maa: SUOMI – Valsts: SOMIJA – Land: FINLAND
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
FI00000
MMM/ELINTARVIKE- JA TERVEYSOSASTO
ЛОКАЛНА ЕДИНИЦА – VIETINIAI VIENETAI – MÍSTNÍ JEDNOTKA – HELYI EGYSÉGEK – LOKALE ENHEDER – UNITÀ LOKALI – ÖRTLICHE EINHEITEN – LOKALE EENHEDEN – KOHALIK ASUTUS – JEDNOSTKA LOKALNA – ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS – LOCAL UNITS – UNITĂȚI LOCALE – UNIDADES LOCALES – MIESTNA JEDNOTKA – UNITÉS LOCALES – OBMOČNA ENOTA – UNITÀ LOCALI – PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – LOKALA ENHETER
FI00100
ETELÄ-SUOMEN LÄÄNI, HELSINKI
FI00200
LÄNSI-SUOMEN LÄÄNI, TURKU
FI00300
AHVENANMAAN LÄÄNI
FI00400
ETELÄ-SUOMEN LÄÄNI, HÄMEENLINNA
FI00402
LÄNSI-SUOMEN LÄÄNI, TAMPERE
FI00500
ETELÄ-SUOMEN LÄÄNI, KOUVOLA
FI00600
ITÄ-SUOMEN LÄÄNI, MIKKELI
FI00700
ITÄ-SUOMEN LÄÄNI, JOENSUU
FI00800
ITÄ-SUOMEN LÄÄNI, KUOPIO
FI00900
LÄNSI-SUOMEN LÄÄNI, JYVÄSKYLÄ
FI01000
LÄNSI-SUOMEN LÄÄNI, VAASA
FI01100
OULUN LÄÄNI
FI01200
LAPIN LÄÄNI
Страна: ШВЕЦИЯ – Šalis: ŠVEDIJA – Země: ŠVÉDSKO – Ország: SVÉDORSZÁG – Land: SVERIGE – Pajjiż: SVEZJA – Land: SCHWEDEN – Land: ZWEDEN – Riik: ROOTSI – Kraj: SZWECJA – Χώρα: ΣΟΥΗΔIΑ – País: SUÉCIA – Country: SWEDEN – Țara: SUEDIA – País: SUECIA – Krajina: ŠVÉDSKO – Pays: SUÈDE – Država: ŠVEDSKA – Paese: SVEZIA – Maa: RUOTSI – Valsts: ZVIEDRIJA – Land: SVERIGE
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
SE00000
JORDBRUKSVERKET
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
SE00010

BLEKINGE LÄN
SE01000
BLEKINGE LÄN
SE00020

DALARNAS LÄN
SE02000
DALARNAS LÄN
SE00021

GÄVLEBORGS LÄN
SE02100
GÄVLEBORGS LÄN
SE00009

GOTLANDS LÄN
SE00900
GOTLANDS LÄN
SE00013

HALLANDS LÄN
SE01300
HALLANDS LÄN
SE00023

JÄMTLANDS LÄN
SE02300
JÄMTLANDS LÄN
SE00006

JÖNKÖPINGS LÄN
SE00600
JÖNKÖPINGS LÄN
SE00008

KALMAR LÄN
SE00800
KALMAR LÄN
SE00007

KRONOBERGS LÄN
SE00700
KRONOBERGS LÄN
SE00025

NORRBOTTENS LÄN
SE02500
NORRBOTTENS LÄN
SE00018

ÖREBRO LÄN
SE01800
ÖREBRO LÄN
SE00005

ÖSTERGÖTLANDS LÄN
SE00500
ÖSTERGÖTLANDS LÄN
SE00012

SKÅNE LÄN
SE01200
SKÅNE LÄN
SE00004

SÖDERMANLANDS LÄN
SE00400
SÖDERMANLANDS LÄN
SE00001

STOCKHOLMS LÄN
SE00100
STOCKHOLMS LÄN
SE00003

UPPSALA
SE00300
UPPSALA LÄN
SE00017

VÄRMLANDS LÄN
SE01700
VÄRMLANDS LÄN
SE00024

VÄSTERBOTTENS LÄN
SE02400
VÄSTERBOTTENS LÄN
SE00022

VÄSTERNORRLANDS LÄN
SE02200
VÄSTERNORRLANDS LÄN
SE00019

VÄSTMANLANDS LÄN
SE01900
VÄSTMANLANDS LÄN
SE00014

VÄSTRA GÖTALANDS LÄN
SE01400
VÄSTRA GÖTALANDS LÄN
Страна: ОБЕДИНЕНО КРАЛСТВО – Šalis: JUNGTINĖ KARALYSTĖ – Země: SPOJENÉ KRÁLOVSTVÍ – Ország: EGYESÜLT KIRÁLYSÁG – Land: DET FORENEDE KONGERIGE – Pajjiż: RENJU UNIT – Land: VEREINIGTES KÖNIGREICH – Land: VERENIGD KONINKRIJK – Riik: SUURBRITANNIA – Kraj: ZJEDNOCZONE KRÓLESTWO – Χώρα: ΗΝΩΜEΝΟ ΒΑΣIΛΕΙΟ – País: REINO UNIDO – Country: UNITED KINGDOM – Țara: REGATUL UNIT – País: REINO UNIDO – Krajina: SPOJENÉ KRÁĽOVSTVO – Pays: ROYAUME-UNI – Država: ZDRUŽENO KRALJESTVO – Paese: REGNO UNITO – Maa: YHDISTYNYT KUNINGASKUNTA – Valsts: APVIENOTĀ KARALISTE – Land: FÖRENADE KUNGARIKET
ЦЕНТРАЛНА ЕДИНИЦА – CENTRINIS VIENETAS – ÚSTŘEDNÍ JEDNOTKA – KÖZPONTI EGYSÉG – CENTRALENHED – UNITÀ ĊENTRALI – ZENTRALE EINHEIT – CENTRALE EENHEID – KESKASUTUS – JEDNOSTKA CENTRALNA – ΚΕΝΤΡΙΚΗ ΜΟΝΑΔΑ – UNIDADE CENTRAL – CENTRAL UNIT – UNITATE CENTRALĂ – UNIDAD CENTRAL – ÚSTREDNÁ JEDNOTKA – UNITÉ CENTRALE – GLAVNI URAD – UNITÀ CENTRALE – KESKUSYKSIKKÖ – CENTRĀLĀ VIENĪBA – CENTRALENHET
GB00000
DEPARTMENT OF ENVIRONMENT, FOOD AND RURAL AFFAIRS
РЕГИОНАЛНИ И ЛОКАЛНИ УЧАСТЪЦИ – REGIONINIAI IR VIETINIAI VIENETAI – KRAJSKÁ A MÍSTNÍ JEDNOTKA – REGIONÁLIS ÉS HELYI EGYSÉGEK – REGIONALE OG LOKALE ENHEDER – UNITA’ REĠJONALI U LOKALI – REGIONALE UND ÖRTLICHE EINHEITEN – REGIONALE EN LOKALE EENHEDEN’ – PIIRKONDLIKUD JA KOHALIKUD ASUTUSED – REGIONALNE I LOKALNE JEDNOSTKI – ΠΕΡΙΦΕΡΕΙΑΚΕΣ ΚΑΙ ΤΟΠΙΚΕΣ ΜΟΝΑΔΕΣ – UNIDADES LOCAIS E REGIONAIS – REGIONAL AND LOCAL UNITS – UNITĂȚI LOCALE ȘI REGIONALE – UNIDADES REGIONALES Y LOCALES – REGIONÁLNE A MIESTNE JEDNOTKY – UNITÉS RÉGIONALES ET LOCALES – REGIONALNI IN OBMOČNI URADI – UNITÀ REGIONALI E LOCALI – ALUEELLISET JA PAIKALLISET YKSIKÖT – LOKĀLĀ VIENĪBA – REGIONALA OCH LOKALA ENHETER
GB00001

ENGLAND — DEPARTMENT OF ENVIRONMENT, FOOD AND RURAL AFFAIRS
GB00201
BERKSHIRE
GB00701
CORNWALL
GB00801
CUMBRIA
GB01001
DEVON
GB01301
ESSEX
GB01401
GLOUCESTERSHIRE
GB06101
GUERNSEY
GB01701
HEREFORD AND WORCESTER
GB06301
ISLE OF MAN
GB06201
JERSEY
GB02101
LANCASHIRE
GB02201
LEICESTERSHIRE
GB02401
LINCOLNSHIRE
GB03601
SOMERSET
GB03701
STAFFORDSHIRE
GB03801
SUFFOLK
GB04001
SURREY
GB03001
TYNE AND WEAR
GB04901
WEST YORKSHIRE
GB00004

NORTHERN IRELAND — DEPARTMENT OF AGRICULTURE AND RURAL DEVELOPMENT
GB07204
ARMAGH
GB07004
BALLYMENA
GB07704
COLERAINE
GB07804
DUNGANNON
GB07504
ENNISKILLEN
GB07104
LARNE
GB07604
LONDONDERRY
GB07404
NEWRY
GB07304
NEWTOWNARDS
GB07904
OMAGH
GB00003

SCOTLAND — SCOTTISH EXECUTIVE, ENVIRONMENT AND RURAL AFFAIRS DEPARTMENT
GB08803
ABERDEEN
GB09703
AYR
GB09303
GALASHIELS
GB08703
INVERNESS
GB09003
PERTH
GB00002

WALES — NATIONAL ASSEMBLY FOR WALES, AGRICULTURE DEPARTMENT
GB05502
DYFED
GB05302
GWYNEDD
GB05902
WEST GLAMORGAN

Pending: 32009D0251

20.3.2009 EN Official Journal of the European Union L 74/32
(1) Pursuant to Directive 2001/95/EC producers are obliged to place only safe consumer products on the market.
(2) Furniture and footwear available on the market in several Member States have been identified as the cause of damage to the health of consumers in France, Poland, Finland, Sweden and the UK.
(3) According to clinical tests the health damage was caused by the chemical dimethylfumarate (DMF), a biocide preventing moulds that may deteriorate leather furniture or footwear during storage or transport in a humid climate.
(4) DMF was most often contained in little pouches fixed inside the furniture or added to the footwear boxes. It thus evaporated and impregnated the product, protecting it from moulds. However, it then also affected consumers who were in contact with the products. DMF penetrated through the clothes onto consumers’ skin(2)where it caused painful skin contact dermatitis, including itching, irritation, redness, and burns; in some cases, acute respiratory troubles were reported. The dermatitis was particularly difficult to treat. The presence of DMF is thus a serious risk.
(5) Under Article 13 of Directive 2001/95/EC, if the European Commission becomes aware that certain products present a serious risk to the health and safety of consumers, it may, subject to certain conditions, adopt a decision requiring Member States to take measures intended in particular to restrict or make subject to specific conditions the availability on the market of such products.
(6) Such a decision may be adopted if (a) Member States differ significantly on the approach adopted or to be adopted to deal with the risk concerned; (b) the risk cannot, in view of the nature of the safety issue, be dealt with in a manner compatible with the degree of urgency of the case under other procedures laid down by the specific Community legislation applicable to the product concerned; and (c) the risk can be eliminated effectively only by adopting appropriate measures applicable at Community level, in order to ensure a consistent and high level of protection of the health and safety of consumers and the proper functioning of the internal market.
(7) A clinical study on humans(3)(patch tests) with leather furniture and patches of pure DMF showed strong reactions in the most severe case down to 1 mg/kg. On the basis of this study, France adopted a decree(4)which bans the importation and placing on the market of seating and footwear containing DMF. The French decree also requires the recall of all seating and footwear which visibly contains, or the packaging of which visibly contains, DMF. The duration of the decree is limited to 1 year. Belgium issued a decree(5), on the basis of the same study, which bans the placing on the market of all articles and products containing DMF. Spain issued measures(6)banning DMF in all consumer products coming into contact with the skin.
(8) Belgium, Spain and France are the only Member States having adopted specific regulatory measures to address the serious risk to consumer health from the biocide DMF.
(9) Under Article 2(1)(a) of Directive 98/8/EC of the European Parliament and of the Council of 16 February 1998 concerning the placing of biocidal products on the market (the Biocides Directive)(7), biocidal products are defined as active substances and preparations containing one or more active substances, which are intended to destroy, deter, render harmless, prevent the action of, or otherwise exert a controlling effect on any harmful organism by chemical or biological means. Article 3(1) of the Biocides Directive requires Member States to prescribe that a biocidal product shall not be placed on the market and used in their territory unless it has been authorised in accordance with the Directive; and Article 5(1)(b)(iii) of the Directive provides that Member States shall authorise a biocidal product only if, amongst other things, it has no unacceptable effects itself or as a result of its residues, on human health, directly or indirectly. Thus, very high safety standards have to be fulfilled before a biocidal product can be authorised.
(10) Biocidal products containing DMF are not authorised in the Community in accordance with the Biocides Directive. Thus, biocidal products containing DMF are not legally available in the Community for the treatment of products against moulds, and thus no product manufactured in the EU can legally contain DMF. However, there is no restriction when DMF is present in products (or raw materials of products) that are imported into the Community.
(11) Any restriction of DMF to be put in place under Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC(8)would be impossible in the short term and would thus not suffice with regard to the urgency of the present risk management need.
(12) In these circumstances, Member States should be required to ensure that no products containing DMF are placed or made available on the market, in order to prevent the serious risk posed by these products to consumers, until a permanent solution becomes available.
(13) The presence of DMF in products should be determined against the maximum limit of 0,1 mg DMF per kg of product or part of the product. This is considered to be sufficiently below the concentration of 1 mg/kg which showed a strong reaction in the patch tests mentioned above. The maximum limit of 0,1 mg/kg thus appropriately addresses the serious risk from DMF in products.
(14) Accordingly, the analytical method employed should be able to reliably quantify 0,1 mg DMF per kg of product or part of the product. This means that the method’s quantification limit should be 0,1 mg/kg or less.
(15) Member States must carry out market surveillance and enforcement activities to prevent risks posed by unsafe products to the health and safety of consumers.
(16) A short transition period is necessary in the interests of both the Member States, who must ensure that this Decision will be applied, and producers and distributors who are subject to the obligation to make available on the market only safe products. The shortest possible transition period is appropriate, consistent with the need to prevent further incidents of serious damage to the health and safety of consumers and to ensure proportionality.
(17) The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 15 of Directive 2001/95/EC,
(a) ‘DMF’ means the chemical dimethylfumarate, with the IUPAC name Dimethyl (E)-butenedioate, the CAS No 624-49-7 and the Einecs No 210-849-0;
(b) ‘product’ means any product as defined in Article 2(a) of Directive 2001/95/EC;
(c) ‘product containing DMF’ means any product or any part of a product where either:(i)the presence of DMF is declared, such as on one or more pouches; or(ii)the concentration of DMF is greater than 0,1 mg/kg of the weight of the product or part of the product; (i) the presence of DMF is declared, such as on one or more pouches; or (ii) the concentration of DMF is greater than 0,1 mg/kg of the weight of the product or part of the product;
(i) the presence of DMF is declared, such as on one or more pouches; or
(ii) the concentration of DMF is greater than 0,1 mg/kg of the weight of the product or part of the product;
(i) the presence of DMF is declared, such as on one or more pouches; or
(ii) the concentration of DMF is greater than 0,1 mg/kg of the weight of the product or part of the product;
(d) ‘placing on the market’ means the first making available of a product on the Community market;
(e) ‘made available on the market’ means supplied for distribution, consumption or use on the Community market in the course of a commercial activity, whether in return for payment or free of charge.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Directive 2001/95/EC of the European Parliament and of the Council of 3 December 2001 on general product safety(1), and in particular Article 13 thereof,
Having consulted the Member States,
(1) Pursuant to Directive 2001/95/EC producers are obliged to place only safe consumer products on the market.
(2) Furniture and footwear available on the market in several Member States have been identified as the cause of damage to the health of consumers in France, Poland, Finland, Sweden and the UK.
(3) According to clinical tests the health damage was caused by the chemical dimethylfumarate (DMF), a biocide preventing moulds that may deteriorate leather furniture or footwear during storage or transport in a humid climate.
(4) DMF was most often contained in little pouches fixed inside the furniture or added to the footwear boxes. It thus evaporated and impregnated the product, protecting it from moulds. However, it then also affected consumers who were in contact with the products. DMF penetrated through the clothes onto consumers’ skin(2)where it caused painful skin contact dermatitis, including itching, irritation, redness, and burns; in some cases, acute respiratory troubles were reported. The dermatitis was particularly difficult to treat. The presence of DMF is thus a serious risk.
(5) Under Article 13 of Directive 2001/95/EC, if the European Commission becomes aware that certain products present a serious risk to the health and safety of consumers, it may, subject to certain conditions, adopt a decision requiring Member States to take measures intended in particular to restrict or make subject to specific conditions the availability on the market of such products.
(6) Such a decision may be adopted if (a) Member States differ significantly on the approach adopted or to be adopted to deal with the risk concerned; (b) the risk cannot, in view of the nature of the safety issue, be dealt with in a manner compatible with the degree of urgency of the case under other procedures laid down by the specific Community legislation applicable to the product concerned; and (c) the risk can be eliminated effectively only by adopting appropriate measures applicable at Community level, in order to ensure a consistent and high level of protection of the health and safety of consumers and the proper functioning of the internal market.
(7) A clinical study on humans(3)(patch tests) with leather furniture and patches of pure DMF showed strong reactions in the most severe case down to 1 mg/kg. On the basis of this study, France adopted a decree(4)which bans the importation and placing on the market of seating and footwear containing DMF. The French decree also requires the recall of all seating and footwear which visibly contains, or the packaging of which visibly contains, DMF. The duration of the decree is limited to 1 year. Belgium issued a decree(5), on the basis of the same study, which bans the placing on the market of all articles and products containing DMF. Spain issued measures(6)banning DMF in all consumer products coming into contact with the skin.
(8) Belgium, Spain and France are the only Member States having adopted specific regulatory measures to address the serious risk to consumer health from the biocide DMF.
(9) Under Article 2(1)(a) of Directive 98/8/EC of the European Parliament and of the Council of 16 February 1998 concerning the placing of biocidal products on the market (the Biocides Directive)(7), biocidal products are defined as active substances and preparations containing one or more active substances, which are intended to destroy, deter, render harmless, prevent the action of, or otherwise exert a controlling effect on any harmful organism by chemical or biological means. Article 3(1) of the Biocides Directive requires Member States to prescribe that a biocidal product shall not be placed on the market and used in their territory unless it has been authorised in accordance with the Directive; and Article 5(1)(b)(iii) of the Directive provides that Member States shall authorise a biocidal product only if, amongst other things, it has no unacceptable effects itself or as a result of its residues, on human health, directly or indirectly. Thus, very high safety standards have to be fulfilled before a biocidal product can be authorised.
(10) Biocidal products containing DMF are not authorised in the Community in accordance with the Biocides Directive. Thus, biocidal products containing DMF are not legally available in the Community for the treatment of products against moulds, and thus no product manufactured in the EU can legally contain DMF. However, there is no restriction when DMF is present in products (or raw materials of products) that are imported into the Community.
(11) Any restriction of DMF to be put in place under Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC(8)would be impossible in the short term and would thus not suffice with regard to the urgency of the present risk management need.
(12) In these circumstances, Member States should be required to ensure that no products containing DMF are placed or made available on the market, in order to prevent the serious risk posed by these products to consumers, until a permanent solution becomes available.
(13) The presence of DMF in products should be determined against the maximum limit of 0,1 mg DMF per kg of product or part of the product. This is considered to be sufficiently below the concentration of 1 mg/kg which showed a strong reaction in the patch tests mentioned above. The maximum limit of 0,1 mg/kg thus appropriately addresses the serious risk from DMF in products.
(14) Accordingly, the analytical method employed should be able to reliably quantify 0,1 mg DMF per kg of product or part of the product. This means that the method’s quantification limit should be 0,1 mg/kg or less.
(15) Member States must carry out market surveillance and enforcement activities to prevent risks posed by unsafe products to the health and safety of consumers.
(16) A short transition period is necessary in the interests of both the Member States, who must ensure that this Decision will be applied, and producers and distributors who are subject to the obligation to make available on the market only safe products. The shortest possible transition period is appropriate, consistent with the need to prevent further incidents of serious damage to the health and safety of consumers and to ensure proportionality.
(17) The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 15 of Directive 2001/95/EC,
HAS ADOPTED THIS DECISION:

Definitions
Article 1
For the purposes of this Decision the following definitions shall apply:
(a)
‘DMF’ means the chemical dimethylfumarate, with the IUPAC name Dimethyl (E)-butenedioate, the CAS No 624-49-7 and the Einecs No 210-849-0;
(b)
‘product’ means any product as defined in Article 2(a) of Directive 2001/95/EC;
(c)
‘product containing DMF’ means any product or any part of a product where either:
(i)
the presence of DMF is declared, such as on one or more pouches; or
(ii)
the concentration of DMF is greater than 0,1 mg/kg of the weight of the product or part of the product;
(d)
‘placing on the market’ means the first making available of a product on the Community market;
(e)
‘made available on the market’ means supplied for distribution, consumption or use on the Community market in the course of a commercial activity, whether in return for payment or free of charge.

Implementation
Article 2
1. As of 1 May 2009 Member States shall ensure that products containing DMF are prohibited from being placed or made available on the market.
2. As of 1 May 2009 Member States shall ensure that products containing DMF and already placed or made available on the market are withdrawn from the market and recalled from consumers, and that consumers are adequately informed of the risk posed by such products.
3. Member States shall inform the Commission without delay of the measures taken under this Article in accordance with Article 12 of Directive 2001/95/EC.

Information
Article 3
Member States shall take the necessary measures to comply with this Decision, publish those measures and inform the Commission thereof accordingly.

Period of application
Article 4
This Decision shall be applicable until 15 March 2010.

Addressees
Article 5
This Decision is addressed to the Member States.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Directive 2001/95/EC of the European Parliament and of the Council of 3 December 2001 on general product safety(1), and in particular Article 13 thereof,
Having consulted the Member States,
(1) Pursuant to Directive 2001/95/EC producers are obliged to place only safe consumer products on the market.
(2) Furniture and footwear available on the market in several Member States have been identified as the cause of damage to the health of consumers in France, Poland, Finland, Sweden and the UK.
(3) According to clinical tests the health damage was caused by the chemical dimethylfumarate (DMF), a biocide preventing moulds that may deteriorate leather furniture or footwear during storage or transport in a humid climate.
(4) DMF was most often contained in little pouches fixed inside the furniture or added to the footwear boxes. It thus evaporated and impregnated the product, protecting it from moulds. However, it then also affected consumers who were in contact with the products. DMF penetrated through the clothes onto consumers’ skin(2)where it caused painful skin contact dermatitis, including itching, irritation, redness, and burns; in some cases, acute respiratory troubles were reported. The dermatitis was particularly difficult to treat. The presence of DMF is thus a serious risk.
(5) Under Article 13 of Directive 2001/95/EC, if the European Commission becomes aware that certain products present a serious risk to the health and safety of consumers, it may, subject to certain conditions, adopt a decision requiring Member States to take measures intended in particular to restrict or make subject to specific conditions the availability on the market of such products.
(6) Such a decision may be adopted if (a) Member States differ significantly on the approach adopted or to be adopted to deal with the risk concerned; (b) the risk cannot, in view of the nature of the safety issue, be dealt with in a manner compatible with the degree of urgency of the case under other procedures laid down by the specific Community legislation applicable to the product concerned; and (c) the risk can be eliminated effectively only by adopting appropriate measures applicable at Community level, in order to ensure a consistent and high level of protection of the health and safety of consumers and the proper functioning of the internal market.
(7) A clinical study on humans(3)(patch tests) with leather furniture and patches of pure DMF showed strong reactions in the most severe case down to 1 mg/kg. On the basis of this study, France adopted a decree(4)which bans the importation and placing on the market of seating and footwear containing DMF. The French decree also requires the recall of all seating and footwear which visibly contains, or the packaging of which visibly contains, DMF. The duration of the decree is limited to 1 year. Belgium issued a decree(5), on the basis of the same study, which bans the placing on the market of all articles and products containing DMF. Spain issued measures(6)banning DMF in all consumer products coming into contact with the skin.
(8) Belgium, Spain and France are the only Member States having adopted specific regulatory measures to address the serious risk to consumer health from the biocide DMF.
(9) Under Article 2(1)(a) of Directive 98/8/EC of the European Parliament and of the Council of 16 February 1998 concerning the placing of biocidal products on the market (the Biocides Directive)(7), biocidal products are defined as active substances and preparations containing one or more active substances, which are intended to destroy, deter, render harmless, prevent the action of, or otherwise exert a controlling effect on any harmful organism by chemical or biological means. Article 3(1) of the Biocides Directive requires Member States to prescribe that a biocidal product shall not be placed on the market and used in their territory unless it has been authorised in accordance with the Directive; and Article 5(1)(b)(iii) of the Directive provides that Member States shall authorise a biocidal product only if, amongst other things, it has no unacceptable effects itself or as a result of its residues, on human health, directly or indirectly. Thus, very high safety standards have to be fulfilled before a biocidal product can be authorised.
(10) Biocidal products containing DMF are not authorised in the Community in accordance with the Biocides Directive. Thus, biocidal products containing DMF are not legally available in the Community for the treatment of products against moulds, and thus no product manufactured in the EU can legally contain DMF. However, there is no restriction when DMF is present in products (or raw materials of products) that are imported into the Community.
(11) Any restriction of DMF to be put in place under Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC(8)would be impossible in the short term and would thus not suffice with regard to the urgency of the present risk management need.
(12) In these circumstances, Member States should be required to ensure that no products containing DMF are placed or made available on the market, in order to prevent the serious risk posed by these products to consumers, until a permanent solution becomes available.
(13) The presence of DMF in products should be determined against the maximum limit of 0,1 mg DMF per kg of product or part of the product. This is considered to be sufficiently below the concentration of 1 mg/kg which showed a strong reaction in the patch tests mentioned above. The maximum limit of 0,1 mg/kg thus appropriately addresses the serious risk from DMF in products.
(14) Accordingly, the analytical method employed should be able to reliably quantify 0,1 mg DMF per kg of product or part of the product. This means that the method’s quantification limit should be 0,1 mg/kg or less.
(15) Member States must carry out market surveillance and enforcement activities to prevent risks posed by unsafe products to the health and safety of consumers.
(16) A short transition period is necessary in the interests of both the Member States, who must ensure that this Decision will be applied, and producers and distributors who are subject to the obligation to make available on the market only safe products. The shortest possible transition period is appropriate, consistent with the need to prevent further incidents of serious damage to the health and safety of consumers and to ensure proportionality.
(17) The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 15 of Directive 2001/95/EC,
HAS ADOPTED THIS DECISION:

Definitions

For the purposes of this Decision the following definitions shall apply:
(a)
‘DMF’ means the chemical dimethylfumarate, with the IUPAC name Dimethyl (E)-butenedioate, the CAS No 624-49-7 and the Einecs No 210-849-0;
(b)
‘product’ means any product as defined in Article 2(a) of Directive 2001/95/EC;
(c)
‘product containing DMF’ means any product or any part of a product where either:
(i)
the presence of DMF is declared, such as on one or more pouches; or
(ii)
the concentration of DMF is greater than 0,1 mg/kg of the weight of the product or part of the product;
(d)
‘placing on the market’ means the first making available of a product on the Community market;
(e)
‘made available on the market’ means supplied for distribution, consumption or use on the Community market in the course of a commercial activity, whether in return for payment or free of charge.

Implementation

1. As of 1 May 2009 Member States shall ensure that products containing DMF are prohibited from being placed or made available on the market.
2. As of 1 May 2009 Member States shall ensure that products containing DMF and already placed or made available on the market are withdrawn from the market and recalled from consumers, and that consumers are adequately informed of the risk posed by such products.
3. Member States shall inform the Commission without delay of the measures taken under this Article in accordance with Article 12 of Directive 2001/95/EC.

Information

Member States shall take the necessary measures to comply with this Decision, publish those measures and inform the Commission thereof accordingly.

Period of application

This Decision shall be applicable until 15 March 2010.

Addressees

This Decision is addressed to the Member States.

Pending: 32009D0177

7.3.2009 EN Official Journal of the European Union L 63/15
(1) Directive 2006/88/EC lays down minimum preventive measures aimed at increasing the awareness and preparedness of the competent authorities, aquaculture production business operators and others related to this industry, for diseases in aquaculture animals, and minimum control measures to be applied in the event of a suspicion of, or an outbreak of certain diseases in aquatic animals. It repeals and replaces, from 1 August 2008, Council Directive 91/67/EEC of 28 January 1991 concerning the animal health conditions governing the placing on the market of aquaculture animals and products(2).
(2) Article 44(1) of Directive 2006/88/EC provides that, where a Member State not known to be infected but not declared free of one or more of the non-exotic diseases listed in Part II of Annex IV thereto draws up a surveillance programme for achieving disease-free status for one or more of those diseases, it is to submit that programme for approval in accordance with the regulatory procedure.
(3) Article 44(1) of Directive 2006/88/EC also provides that where that surveillance programme is to cover individual compartments or zones which comprise less than 75 % of the territory of the Member State and the zone or compartment consists of a water catchment area not shared with another Member State or third country, a different procedure, including the model forms to be submitted to the Standing Committee on the Food Chain and Animal Health (the Committee), is to be followed, as provided for in Article 50(2) of Directive 2006/88/EC.
(4) Article 44(2) of Directive 2006/88/EC provides that, where a Member State known to be infected by one or more of the non-exotic diseases listed in Part II of Annex IV thereto draws up an eradication programme for one or more of those disease, it is to submit that programme for approval in accordance with the regulatory procedure.
(5) Where a Member State wishes to achieve the disease-free status of one or more of the non-exotic diseases listed in Part II of Annex IV to that Directive for its whole territory pursuant to Article 49(1) of Directive 2006/88/EC, it is to submit the evidence in order to be declared disease-free in accordance with the regulatory procedure.
(6) Article 50(1) of Directive 2006/88/EC provides that a Member State may declare a zone or compartment within its territory free of one or more of the non-exotic diseases listed in Part II of Annex IV thereto under certain conditions. A Member State making such a declaration is to submit it to the Committee in accordance with the procedure laid down in paragraph 2 of that Article.
(7) In addition, Article 50(3) of Directive 2006/88/EC provides that where that zone or compartment comprises more than 75 % of the territory of the Member State or consists of a water catchment area shared with another Member State or third country, the procedure laid down in Article 50(2) of that Directive is to be replaced by the regulatory procedure.
(8) It is necessary to lay down detailed provisions to specify in which cases surveillance programmes and disease-free status declarations should be approved in accordance with the regulatory procedure.
(9) Lists of Member States, zones or compartments subject to surveillance or eradication programmes approved in accordance with the regulatory procedure, or for which disease-free status has been approved, should be drawn up.
(10) Model forms for the submission of surveillance programmes for approval and for declarations of such programmes should be laid down. A model form for Member States to report on the evolution of certain eradication programmes and certain surveillance programmes should also be drawn up. In addition, a model form for the submission of applications for disease-free status for approval and declarations of such status, should be laid down.
(11) Annex V to Commission Decision 2008/425/EC of 25 April 2008 laying down the standard requirements for the submission by Member States of national programmes for the eradication, control and monitoring of certain animal diseases and zoonoses for Community financing(3)includes the detailed analysis of the cost of the programmes for which Member States wish to receive a financial contribution. In the interests of consistency of Community legislation, the model form for the submission of eradication programmes for approval pursuant to Directive 2006/88/EC should comply with the model set out in that Annex.
(12) Annual information from Member States is needed to assess the evolution of approved surveillance programmes, as well as of approved eradication programmes not subject to Community funding. For that purpose, a report should be submitted each year to the Commission. Since eradication programmes subject to Community funding fall within the scope of Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field(4), Member States are to report the technical and financial issues of those programmes in accordance with that Decision.
(13) Declarations of surveillance programmes and declarations of disease-free status submitted by the Member States to the Committee should be accessible to the Commission and to the other Member States by electronic means. An Internet-based information page is technically the most feasible solution, as it ensures easy access to such declarations.
(14) Pursuant to Directive 91/67/EEC, the following decisions approved disease-free zones, fish farms and programmes for the purpose of obtaining disease-free status: Commission Decision 2002/308/EC of 22 April 2002 establishing lists of approved zones and approved farms with regard to one or more of the fish diseases viral haemorrhagic septicaemia (VHS) and infectious haematopoietic necrosis (IHN)(5), Commission Decision 2002/300/EC of 18 April 2002 establishing the list of approved zones with regard toBonamia ostreaeand/orMarteilia refringens(6), Commission Decision 2003/634/EC of 28 August 2003 approving programmes for the purpose of obtaining the status of approved zones and of approved farms in non-approved zones with regard to viral haemorrhagic septicaemia (VHS) and infectious haematopoietic necrosis (IHN) in fish(7), and Commission Decision 94/722/EC of 25 October 1994 approving the programme concerning bonamiosis and marteiliosis submitted by France(8).
(15) The criteria for disease-free status in Directive 2006/88/EC are equivalent to those laid down in Directive 91/67/EEC, as regards the approval of the entire territory of Member States, continental zones and farms in non-approved zones.
(16) Therefore, continental zones and farms approved pursuant to Directive 91/67/EEC should not be required to be declared to the Committee in accordance with Directive 2006/88/EC. They should also be included in the list of zones and compartments accessible on the Internet-based pages established by this Decision.
(17) However, the concept of coastal zone is not provided for in Directive 2006/88/EC. Areas approved as disease-free coastal zones pursuant to Directive 91/67/EEC should therefore be reassessed by the Member States and a new application, or if appropriate a new declaration, should be submitted pursuant to Directive 2006/88/EC.
(18) Decisions 2002/300/EC and 2002/308/EC should therefore be repealed from 1 August 2009, thereby allowing Member States sufficient time to submit new declarations or applications as regards those coastal zones.
(19) The distinction between surveillance and eradication programmes is not provided for in Directive 91/67/EEC. However, since the requirements applicable to such programmes are equivalent, the programmes approved pursuant to Decisions 2003/634/EC and 94/722/EC should be regarded as complying with Directive 2006/88/EC. For the purpose of identifying which of those programmes should be regarded as surveillance or eradication programmes and included in the relevant lists set out in this Decision, the Member States should provide information on those programmes to the Commission by 30 April 2009.
(20) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
(a) the whole territory of a Member State;
(b) compartments or groups thereof, comprising more than 75 % of the coastal area of the Member State concerned as regards diseases which only affect salt water species;
(c) zones and compartments, or groups thereof, comprising more than 75 % of the continental area of the Member State concerned as regards diseases which only affect fresh water species;
(d) zones and compartments, or groups thereof, comprising more than 75 % of the continental area and coastal area of the Member State concerned as regards diseases which affect both fresh water and salt water species; or
(e) zones and compartments, which consist of water catchment areas shared with another Member State or third country.
(a) surveillance programmes approved in accordance with the first subparagraph of Article 44(1) of Directive 2006/88/EC;
(b) eradication programmes not subject to Community funding and approved in accordance with the first subparagraph of Article 44(2) of that Directive.
(a) declarations of surveillance programmes submitted to the Standing Committee on the Food Chain and Animal Health (the Committee), in accordance with the fourth subparagraph of Article 44(1) and Article 50(2) of Directive 2006/88/EC, accessible to the Commission and the other Member States;
(b) declarations of disease-free status submitted to the Committee, in accordance with Article 50(2) of that Directive, accessible to the Commission and the other Member States;
(c) publicly available the list of zones or compartments declared subject to an approved surveillance programme or disease-free, in accordance with Article 50(2) of that Directive.
(a) VHS and IHN by Decision 2003/634/EC;
(b) bonamiosis and marteiliosis by Decision 94/722/EC.
(a) information on the geographical demarcation of the programmes;
(b) the information required under Annex VI for the previous four years of implementation of the programmes.
Disease Member State Code Geographical demarcation of the area under a surveillance programme (Member State, zones or compartments)
Viral haemorrhagic septicaemia (VHS)
Infectious haematopoietic necrosis (IHN)
Koi herpes virus (KHV) disease
Infectious salmon anaemia (ISA)
Infection withMarteilia refringens
Infection withBonamia ostreae
White spot disease
Disease Member State Code Geographical demarcation of the area under an eradication programme (Member State, zones or compartments)
Viral haemorrhagic septicaemia (VHS)
Infectious haematopoietic necrosis (IHN)
Koi herpes virus (KHV) disease
Infectious salmon anaemia (ISA)
Infection withMarteilia refringens
Infection withBonamia ostreae
White spot disease
Disease Member State Code Geographical demarcation of the disease-free area (Member State, zones or compartments)
Viral haemorrhagic septicaemia (VHS) Denmark DK The water catchment areas and the coastal areas of:—Hansted Å—Hovmølle Å—Grenå—Treå—Alling Å—Kastbjerg—Villestrup Å—Korup Å—Sæby Å—Elling Å—Uggerby Å—Lindenborg Å—Øster Å—Hasseris Å—Binderup Å—Vidkær Å—Dybvad Å—Bjørnsholm Å—Trend Å—Lerkenfeld Å—Vester Å—Lønnerup med tilløb—Fiskbæk Å—Slette Å—Bredkær Bæk—Vandløb til Kilen—Resenkær Å—Klostermølle Å—Hvidbjerg Å—Knidals Å—Spang Å—Simested Å—Skals Å—Jordbro Å—Fåremølle Å—Flynder Å—Damhus Å—Karup Å—Gudenåen—Halkær Å—Storåen—Århus Å—Bygholm Å—Grejs Å—Ørum Å — Hansted Å — Hovmølle Å — Grenå — Treå — Alling Å — Kastbjerg — Villestrup Å — Korup Å — Sæby Å — Elling Å — Uggerby Å — Lindenborg Å — Øster Å — Hasseris Å — Binderup Å — Vidkær Å — Dybvad Å — Bjørnsholm Å — Trend Å — Lerkenfeld Å — Vester Å — Lønnerup med tilløb — Fiskbæk Å — Slette Å — Bredkær Bæk — Vandløb til Kilen — Resenkær Å — Klostermølle Å — Hvidbjerg Å — Knidals Å — Spang Å — Simested Å — Skals Å — Jordbro Å — Fåremølle Å — Flynder Å — Damhus Å — Karup Å — Gudenåen — Halkær Å — Storåen — Århus Å — Bygholm Å — Grejs Å — Ørum Å
— Hansted Å
— Hovmølle Å
— Grenå
— Treå
— Alling Å
— Kastbjerg
— Villestrup Å
— Korup Å
— Sæby Å
— Elling Å
— Uggerby Å
— Lindenborg Å
— Øster Å
— Hasseris Å
— Binderup Å
— Vidkær Å
— Dybvad Å
— Bjørnsholm Å
— Trend Å
— Lerkenfeld Å
— Vester Å
— Lønnerup med tilløb
— Fiskbæk Å
— Slette Å
— Bredkær Bæk
— Vandløb til Kilen
— Resenkær Å
— Klostermølle Å
— Hvidbjerg Å
— Knidals Å
— Spang Å
— Simested Å
— Skals Å
— Jordbro Å
— Fåremølle Å
— Flynder Å
— Damhus Å
— Karup Å
— Gudenåen
— Halkær Å
— Storåen
— Århus Å
— Bygholm Å
— Grejs Å
— Ørum Å
Ireland IE All continental and coastal areas within its territory, except:1.Cape Clear Island 1. Cape Clear Island
1. Cape Clear Island
Cyprus CY All continental areas within its territory
Finland FI All continental and coastal areas within its territory, except:1.the Province of Åland;2.the municipalities of Uusikaupunki, Pyhäranta and Rauma 1. the Province of Åland; 2. the municipalities of Uusikaupunki, Pyhäranta and Rauma
1. the Province of Åland;
2. the municipalities of Uusikaupunki, Pyhäranta and Rauma
Sweden SE Whole territory
The United Kingdom UK All continental and coastal areas within its territory, except:1.the catchment areas of the River Ouse from its sources to its normal tidal limit at Naburn Lock and Weir; and2.a buffer zone consisting of the waters of the Humber Estuary from the normal tidal limits at Barmby Barrage, Naburn Lock and Weir, the Railway Bridge at Ulleskelf, Chapel Haddlesey Weir and Long Sandall Lock to a line drawn due north from the jetty at WhitgiftAll continental and coastal areas within Northern Ireland, Guernsey, the Isle of Man and Jersey 1. the catchment areas of the River Ouse from its sources to its normal tidal limit at Naburn Lock and Weir; and 2. a buffer zone consisting of the waters of the Humber Estuary from the normal tidal limits at Barmby Barrage, Naburn Lock and Weir, the Railway Bridge at Ulleskelf, Chapel Haddlesey Weir and Long Sandall Lock to a line drawn due north from the jetty at Whitgift
1. the catchment areas of the River Ouse from its sources to its normal tidal limit at Naburn Lock and Weir; and
2. a buffer zone consisting of the waters of the Humber Estuary from the normal tidal limits at Barmby Barrage, Naburn Lock and Weir, the Railway Bridge at Ulleskelf, Chapel Haddlesey Weir and Long Sandall Lock to a line drawn due north from the jetty at Whitgift
Infectious haematopoietic necrosis (IHN) Denmark DK Whole territory
Ireland IE Whole territory
Cyprus CY All continental areas within its territory
Finland FI Whole territory
Sweden SE Whole territory
The United Kingdom UK All continental and coastal areas within Great Britain, Northern Ireland, Guernsey, the Isle of Man and Jersey
Koi herpes virus (KHV) disease
Infectious salmon anaemia (ISA) Belgium BE Whole territory
Bulgaria BG Whole territory
Czech Republic CZ Whole territory
Denmark DK Whole territory
Germany DE Whole territory
Estonia EE Whole territory
Ireland IE Whole territory
Greece EL Whole territory
Spain ES Whole territory
France FR Whole territory
Italy IT Whole territory
Cyprus CY Whole territory
Latvia LV Whole territory
Lithuania LT Whole territory
Luxembourg LU Whole territory
Hungary HU Whole territory
Malta MT Whole territory
Netherlands NL Whole territory
Austria AT Whole territory
Poland PL Whole territory
Portugal PT Whole territory
Romania RO Whole territory
Slovenia SI Whole territory
Slovakia SK Whole territory
Finland FI Whole territory
Sweden SE Whole territory
United Kingdom UK Whole territory
Infection withMarteilia refringens Ireland IE The whole territory
The United Kingdom UK The whole coastline of Great Britain, Northern Ireland, Guernsey, Herm and the Isle of ManThe whole coastline of Northern IrelandThe whole coastline of Guernsey and HermThe coastal area of the States of Jersey: the area consists of the intertidal and immediate coastal area between the mean high-water mark on the Island of Jersey and an imaginary line drawn three nautical miles from the mean low-water mark of the Island of Jersey. The area is situated in the Normano-Breton Gulf, on the south side of the English ChannelThe whole coastline of the Isle of Man
Infection withBonamia ostreae Ireland IE The whole coastline of Ireland, except:1.Cork Harbour2.Galway Bay3.Ballinakill Harbour4.Clew Bay5.Achill Sound6.Loughmore, Blacksod Bay7.Lough Foyle8.Lough Swilly 1. Cork Harbour 2. Galway Bay 3. Ballinakill Harbour 4. Clew Bay 5. Achill Sound 6. Loughmore, Blacksod Bay 7. Lough Foyle 8. Lough Swilly
1. Cork Harbour
2. Galway Bay
3. Ballinakill Harbour
4. Clew Bay
5. Achill Sound
6. Loughmore, Blacksod Bay
7. Lough Foyle
8. Lough Swilly
The United Kingdom UK The whole coastline of Great Britain, except:1.the south coast of Cornwall from the Lizard to Start Point;2.the coast of Dorset, Hampshire and Sussex from Portland Bill to Selsey Bill;3.the area along the coast of North Kent and Essex from North Foreland to Felixstowe;4.the area along the coast in south-west Wales from Wooltack Point to St Govan’s Head, including Milford Haven and the tidal waters of the East and West Cleddau River;5.the area containing the waters of Loch Sunart east of a line drawn south-south-east from the northernmost tip of Maclean’s Nose to Auliston Point;6.the area containing West Loch Tarbert north east of a line drawn east south east at Ardpatrick Point NR 734 578 to North Dunskeig Bay at NR 752 568The whole coastline of Northern Ireland, except:1.Lough FoyleThe whole coastline of Guernsey, Herm and the Isle of ManThe coastal area of the States of Jersey: the area consists of the intertidal and immediate coastal area between the mean high-water mark on the Island of Jersey and an imaginary line drawn three nautical miles from the mean low-water mark of the Island of Jersey. The zone is situated in the Normano-Breton Gulf, on the south side of the English Channel 1. the south coast of Cornwall from the Lizard to Start Point; 2. the coast of Dorset, Hampshire and Sussex from Portland Bill to Selsey Bill; 3. the area along the coast of North Kent and Essex from North Foreland to Felixstowe; 4. the area along the coast in south-west Wales from Wooltack Point to St Govan’s Head, including Milford Haven and the tidal waters of the East and West Cleddau River; 5. the area containing the waters of Loch Sunart east of a line drawn south-south-east from the northernmost tip of Maclean’s Nose to Auliston Point; 6. the area containing West Loch Tarbert north east of a line drawn east south east at Ardpatrick Point NR 734 578 to North Dunskeig Bay at NR 752 568 1. Lough Foyle
1. the south coast of Cornwall from the Lizard to Start Point;
2. the coast of Dorset, Hampshire and Sussex from Portland Bill to Selsey Bill;
3. the area along the coast of North Kent and Essex from North Foreland to Felixstowe;
4. the area along the coast in south-west Wales from Wooltack Point to St Govan’s Head, including Milford Haven and the tidal waters of the East and West Cleddau River;
5. the area containing the waters of Loch Sunart east of a line drawn south-south-east from the northernmost tip of Maclean’s Nose to Auliston Point;
6. the area containing West Loch Tarbert north east of a line drawn east south east at Ardpatrick Point NR 734 578 to North Dunskeig Bay at NR 752 568
1. Lough Foyle
White spot disease
— Hansted Å
— Hovmølle Å
— Grenå
— Treå
— Alling Å
— Kastbjerg
— Villestrup Å
— Korup Å
— Sæby Å
— Elling Å
— Uggerby Å
— Lindenborg Å
— Øster Å
— Hasseris Å
— Binderup Å
— Vidkær Å
— Dybvad Å
— Bjørnsholm Å
— Trend Å
— Lerkenfeld Å
— Vester Å
— Lønnerup med tilløb
— Fiskbæk Å
— Slette Å
— Bredkær Bæk
— Vandløb til Kilen
— Resenkær Å
— Klostermølle Å
— Hvidbjerg Å
— Knidals Å
— Spang Å
— Simested Å
— Skals Å
— Jordbro Å
— Fåremølle Å
— Flynder Å
— Damhus Å
— Karup Å
— Gudenåen
— Halkær Å
— Storåen
— Århus Å
— Bygholm Å
— Grejs Å
— Ørum Å
1. Cape Clear Island
1. the Province of Åland;
2. the municipalities of Uusikaupunki, Pyhäranta and Rauma
1. the catchment areas of the River Ouse from its sources to its normal tidal limit at Naburn Lock and Weir; and
2. a buffer zone consisting of the waters of the Humber Estuary from the normal tidal limits at Barmby Barrage, Naburn Lock and Weir, the Railway Bridge at Ulleskelf, Chapel Haddlesey Weir and Long Sandall Lock to a line drawn due north from the jetty at Whitgift
1. Cork Harbour
2. Galway Bay
3. Ballinakill Harbour
4. Clew Bay
5. Achill Sound
6. Loughmore, Blacksod Bay
7. Lough Foyle
8. Lough Swilly
1. the south coast of Cornwall from the Lizard to Start Point;
2. the coast of Dorset, Hampshire and Sussex from Portland Bill to Selsey Bill;
3. the area along the coast of North Kent and Essex from North Foreland to Felixstowe;
4. the area along the coast in south-west Wales from Wooltack Point to St Govan’s Head, including Milford Haven and the tidal waters of the East and West Cleddau River;
5. the area containing the waters of Loch Sunart east of a line drawn south-south-east from the northernmost tip of Maclean’s Nose to Auliston Point;
6. the area containing West Loch Tarbert north east of a line drawn east south east at Ardpatrick Point NR 734 578 to North Dunskeig Bay at NR 752 568
1. Lough Foyle
Disease:
Year:
Farm or mollusc farming area(2) Number of samplings Number of clinical inspections Water temperature at sampling/inspection Species at sampling Species sampled Number of animals sampled (total and by species) Number of tests Positive results of laboratorial examination Positive results of clinical inspections
Total Total
Disease:
Year:
Member State, zone or compartment(3) Total number of farms or mollusc farming areas(4) Total number of farms or mollusc farming areas under the programme Number of farms or mollusc farming areas checked(5) Number of positive farms or mollusc farming areas(6) Number of new positive farms or mollusc farming areas(7) Number of farms or mollusc farming areas depopulated % positive farms or mollusc farming areas depopulated Animals removed and disposed of(8) Target indicators
% farms or mollusc farming areas coverage % positive farms or mollusc farming areasPeriod farms or mollusc farming areas prevalence % new positive farms or mollusc farming areasFarms or mollusc farming areas incidence
1 2 3 4 5 6 7 8 = (7/5) × 100 9 10 = (4/3) × 100 11 = (5/4) × 100 12 = (6/4) × 100
Total
Disease:
Year:
Farm or mollusc farming area(10) Number of samplings Number of clinical inspections Water temperature at sampling/inspection Species at sampling Species sampled Number of animals sampled (total and by species) Number of tests
Total
Disease:
Year:
Member State, zone or compartment(11) Total number of farms or mollusc farming areas(12) Total number of farms or mollusc farming areas under the programme Number of farms or mollusc farming areas expected to be checked(13) Number of expected positive farms or mollusc farming areas(14) Number of expected new positive farms or mollusc farming areas(15) Number of farms or mollusc farming areas expected to be depopulated % positive farms or mollusc farming areas expected to be depopulated Target indicators
Expected % farms or mollusc farming areas coverage % positive farms or mollusc farming areasExpected period farms or mollusc farming areas prevalence % new positive farms or mollusc farming areasExpected farms or mollusc farming areas incidence
1 2 3 4 5 6 7 8 = (7/5) × 100 9 = (4/3) × 100 10 = (5/4) × 100 11 = (6/4) × 100
Total
Disease:
Year:
Farm or mollusc farming area(2) Number of samplings Number of clinical inspections Water temperature at sampling/inspection Species at sampling Species sampled Number of animals sampled (total and by species) Number of tests Positive results of laboratorial examination Positive results of clinical inspections
Total Total
Disease:
Year:
Member State, zone or compartment(3) Total number of farms or mollusc farming areas(4) Total number of farms or mollusc farming areas under the programme Number of farms or mollusc farming areas checked(5) Number of positive farms or mollusc farming areas(6) Number of new positive farms or mollusc farming areas(7) Number of farms or mollusc farming areas depopulated % positive farms or mollusc farming areas depopulated Animals removed and disposed of(8) Target indicators
% farms or mollusc farming areas coverage % positive farms or mollusc farming areasPeriod farms or mollusc farming areas prevalence % new positive farms or mollusc farming areasFarms or mollusc farming areas incidence
1 2 3 4 5 6 7 8 = (7/5) × 100 9 10 = (4/3) × 100 11 = (5/4) × 100 12 = (6/4) × 100
Total
Disease:
Year:
Farm or mollusc farming area(2) Number of samplings Number of clinical inspections Water temperature at sampling/inspection Species at sampling Species sampled Number of animals sampled (total and by species) Number of tests Positive results of laboratorial examination Positive results of clinical inspections
Total Total
Disease:
Year:
Member State, zone or compartment(3) Total number of farms or mollusc farming areas(4) Total number of farms or mollusc farming areas under the programme Number of farms or mollusc farming areas checked(5) Number of positive farms or mollusc farming areas(6) Number of new positive farms or mollusc farming areas(7) Number of farms or mollusc farming areas depopulated % positive farms or mollusc farming areas depopulated Animals removed and disposed of(8) Target indicators
% farms or mollusc farming areas coverage % positive farms or mollusc farming areasPeriod farms or mollusc farming areas prevalence % new positive farms or mollusc farming areasFarms or mollusc farming areas incidence
1 2 3 4 5 6 7 8 = (7/5) × 100 9 10 = (4/3) × 100 11 = (5/4) × 100 12 = (6/4) × 100
Total
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 2006/88/EC of 24 October 2006 on animal health requirements for aquaculture animals and products thereof, and on the prevention and control of certain diseases in aquatic animals(1), and in particular the first subparagraph of Article 44(1), the first subparagraph of Article 44(2), Article 44(3), Article 49(1), Article 50(2)(a), Articles 50(3), 51(2), 59(2) and 61(3) and Article 64 thereof,
(1) Directive 2006/88/EC lays down minimum preventive measures aimed at increasing the awareness and preparedness of the competent authorities, aquaculture production business operators and others related to this industry, for diseases in aquaculture animals, and minimum control measures to be applied in the event of a suspicion of, or an outbreak of certain diseases in aquatic animals. It repeals and replaces, from 1 August 2008, Council Directive 91/67/EEC of 28 January 1991 concerning the animal health conditions governing the placing on the market of aquaculture animals and products(2).
(2) Article 44(1) of Directive 2006/88/EC provides that, where a Member State not known to be infected but not declared free of one or more of the non-exotic diseases listed in Part II of Annex IV thereto draws up a surveillance programme for achieving disease-free status for one or more of those diseases, it is to submit that programme for approval in accordance with the regulatory procedure.
(3) Article 44(1) of Directive 2006/88/EC also provides that where that surveillance programme is to cover individual compartments or zones which comprise less than 75 % of the territory of the Member State and the zone or compartment consists of a water catchment area not shared with another Member State or third country, a different procedure, including the model forms to be submitted to the Standing Committee on the Food Chain and Animal Health (the Committee), is to be followed, as provided for in Article 50(2) of Directive 2006/88/EC.
(4) Article 44(2) of Directive 2006/88/EC provides that, where a Member State known to be infected by one or more of the non-exotic diseases listed in Part II of Annex IV thereto draws up an eradication programme for one or more of those disease, it is to submit that programme for approval in accordance with the regulatory procedure.
(5) Where a Member State wishes to achieve the disease-free status of one or more of the non-exotic diseases listed in Part II of Annex IV to that Directive for its whole territory pursuant to Article 49(1) of Directive 2006/88/EC, it is to submit the evidence in order to be declared disease-free in accordance with the regulatory procedure.
(6) Article 50(1) of Directive 2006/88/EC provides that a Member State may declare a zone or compartment within its territory free of one or more of the non-exotic diseases listed in Part II of Annex IV thereto under certain conditions. A Member State making such a declaration is to submit it to the Committee in accordance with the procedure laid down in paragraph 2 of that Article.
(7) In addition, Article 50(3) of Directive 2006/88/EC provides that where that zone or compartment comprises more than 75 % of the territory of the Member State or consists of a water catchment area shared with another Member State or third country, the procedure laid down in Article 50(2) of that Directive is to be replaced by the regulatory procedure.
(8) It is necessary to lay down detailed provisions to specify in which cases surveillance programmes and disease-free status declarations should be approved in accordance with the regulatory procedure.
(9) Lists of Member States, zones or compartments subject to surveillance or eradication programmes approved in accordance with the regulatory procedure, or for which disease-free status has been approved, should be drawn up.
(10) Model forms for the submission of surveillance programmes for approval and for declarations of such programmes should be laid down. A model form for Member States to report on the evolution of certain eradication programmes and certain surveillance programmes should also be drawn up. In addition, a model form for the submission of applications for disease-free status for approval and declarations of such status, should be laid down.
(11) Annex V to Commission Decision 2008/425/EC of 25 April 2008 laying down the standard requirements for the submission by Member States of national programmes for the eradication, control and monitoring of certain animal diseases and zoonoses for Community financing(3)includes the detailed analysis of the cost of the programmes for which Member States wish to receive a financial contribution. In the interests of consistency of Community legislation, the model form for the submission of eradication programmes for approval pursuant to Directive 2006/88/EC should comply with the model set out in that Annex.
(12) Annual information from Member States is needed to assess the evolution of approved surveillance programmes, as well as of approved eradication programmes not subject to Community funding. For that purpose, a report should be submitted each year to the Commission. Since eradication programmes subject to Community funding fall within the scope of Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field(4), Member States are to report the technical and financial issues of those programmes in accordance with that Decision.
(13) Declarations of surveillance programmes and declarations of disease-free status submitted by the Member States to the Committee should be accessible to the Commission and to the other Member States by electronic means. An Internet-based information page is technically the most feasible solution, as it ensures easy access to such declarations.
(14) Pursuant to Directive 91/67/EEC, the following decisions approved disease-free zones, fish farms and programmes for the purpose of obtaining disease-free status: Commission Decision 2002/308/EC of 22 April 2002 establishing lists of approved zones and approved farms with regard to one or more of the fish diseases viral haemorrhagic septicaemia (VHS) and infectious haematopoietic necrosis (IHN)(5), Commission Decision 2002/300/EC of 18 April 2002 establishing the list of approved zones with regard toBonamia ostreaeand/orMarteilia refringens(6), Commission Decision 2003/634/EC of 28 August 2003 approving programmes for the purpose of obtaining the status of approved zones and of approved farms in non-approved zones with regard to viral haemorrhagic septicaemia (VHS) and infectious haematopoietic necrosis (IHN) in fish(7), and Commission Decision 94/722/EC of 25 October 1994 approving the programme concerning bonamiosis and marteiliosis submitted by France(8).
(15) The criteria for disease-free status in Directive 2006/88/EC are equivalent to those laid down in Directive 91/67/EEC, as regards the approval of the entire territory of Member States, continental zones and farms in non-approved zones.
(16) Therefore, continental zones and farms approved pursuant to Directive 91/67/EEC should not be required to be declared to the Committee in accordance with Directive 2006/88/EC. They should also be included in the list of zones and compartments accessible on the Internet-based pages established by this Decision.
(17) However, the concept of coastal zone is not provided for in Directive 2006/88/EC. Areas approved as disease-free coastal zones pursuant to Directive 91/67/EEC should therefore be reassessed by the Member States and a new application, or if appropriate a new declaration, should be submitted pursuant to Directive 2006/88/EC.
(18) Decisions 2002/300/EC and 2002/308/EC should therefore be repealed from 1 August 2009, thereby allowing Member States sufficient time to submit new declarations or applications as regards those coastal zones.
(19) The distinction between surveillance and eradication programmes is not provided for in Directive 91/67/EEC. However, since the requirements applicable to such programmes are equivalent, the programmes approved pursuant to Decisions 2003/634/EC and 94/722/EC should be regarded as complying with Directive 2006/88/EC. For the purpose of identifying which of those programmes should be regarded as surveillance or eradication programmes and included in the relevant lists set out in this Decision, the Member States should provide information on those programmes to the Commission by 30 April 2009.
(20) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:

Conditions for submission of surveillance programmes for approval
Article 1
1. Surveillance programmes shall only be submitted for approval, as provided in the first subparagraph of Article 44(1) of Directive 2006/88/EC, if they cover:
(a)
the whole territory of a Member State;
(b)
compartments or groups thereof, comprising more than 75 % of the coastal area of the Member State concerned as regards diseases which only affect salt water species;
(c)
zones and compartments, or groups thereof, comprising more than 75 % of the continental area of the Member State concerned as regards diseases which only affect fresh water species;
(d)
zones and compartments, or groups thereof, comprising more than 75 % of the continental area and coastal area of the Member State concerned as regards diseases which affect both fresh water and salt water species; or
(e)
zones and compartments, which consist of water catchment areas shared with another Member State or third country.
2. For the purpose of this Decision, a compartment or group of compartments of a coastal area shall be considered to cover more than 75 % of the coastal area of a Member State when it covers more than 75 % of the coastline, measured along the baseline of the coast.

Conditions for the submission of disease-free status declarations for approval
Article 2
Disease-free status declarations shall only be submitted for approval, as provided for in Article 50(3) of Directive 2006/88/EC, if the declaration complies with one of the conditions set out in Article 1(1) of this Decision.

Member States, zones and compartments subject to approved surveillance programmes
Article 3
Member States, zones and compartments subject to a surveillance programme approved in accordance with the first subparagraph of Article 44(1) of Directive 2006/88/EC are listed in the second and fourth column of the table in Part A of Annex I to this Decision as regards the diseases specified in that table.

Member States, zones and compartments subject to approved eradication programmes
Article 4
Member States, zones and compartments subject to an eradication programme approved in accordance with the first subparagraph of Article 44(2) of Directive 2006/88/EC are listed in the second and fourth column of the table in Part B of Annex I to this Decision as regards the diseases specified in that table.

Disease-free Member States, zones and compartments
Article 5
Member States declared disease-free in accordance with Article 49(1) of Directive 2006/88/EC, and zones and compartments declared disease-free in accordance of Article 50(3) of that Directive, are listed in the second and fourth column of the table in Part C of Annex I to this Decision as regards the diseases specified in that table.

Model forms for surveillance programmes
Article 6
1. Submissions for the approval of surveillance programmes, as provided for in the first subparagraph of Article 44(1) of Directive 2006/88/EC, shall be in conformity with the model forms set out in Annexes II and III to this Decision.
2. Submissions for declarations of surveillance programmes, provided for in the fourth subparagraph of Article 44(1) of Directive 2006/88/EC, shall be in conformity with the model form set out in Annex II to this Decision.

Model form for eradication programmes
Article 7
Submissions for the approval of eradication programmes, as provided for in the first subparagraph of Article 44(2) of Directive 2006/88/EC, shall be in conformity with the model form set out in Annex V to Decision 2008/425/EC.

Model forms for the submission for disease-free status
Article 8
1. Submissions of documentation for the approval of disease-free status, as provided for in Article 49(1) and Article 50(3) of Directive 2006/88/EC, shall be in conformity with the model forms set out in Annexes IV and V to this Decision.
2. Submissions of declarations of disease-free status of zones or compartments, as provided for in Article 50(2) of Directive 2006/88/EC, shall be in conformity with the model forms set out in Annexes IV and V to this Decision.
3. By way of derogation from paragraphs 1 and 2, when disease-free status is to be achieved in accordance with Articles 49(1)(a), (b) or point 1 of Part I of Annex V to Directive 2006/88/EC, Member States shall not be required to submit the model forms set out in Annex V to this Decision.

Reporting
Article 9
By 30 April each year at the latest, Member States shall submit a report to the Commission on:
(a)
surveillance programmes approved in accordance with the first subparagraph of Article 44(1) of Directive 2006/88/EC;
(b)
eradication programmes not subject to Community funding and approved in accordance with the first subparagraph of Article 44(2) of that Directive.
The report shall be in conformity with the model form set out in Annex VI to this Decision.

Internet-based information pages
Article 10
1. Member States shall establish and keep up-to-date Internet-based information pages in order to make:
(a)
declarations of surveillance programmes submitted to the Standing Committee on the Food Chain and Animal Health (the Committee), in accordance with the fourth subparagraph of Article 44(1) and Article 50(2) of Directive 2006/88/EC, accessible to the Commission and the other Member States;
(b)
declarations of disease-free status submitted to the Committee, in accordance with Article 50(2) of that Directive, accessible to the Commission and the other Member States;
(c)
publicly available the list of zones or compartments declared subject to an approved surveillance programme or disease-free, in accordance with Article 50(2) of that Directive.
2. When Member States publish on the Internet-based information pages the declarations referred to in points (a) and (b) of paragraph 1, they shall immediately notify the Commission thereof.
3. Member States shall communicate to the Commission the Internet addresses of the Internet-based information pages provided for in paragraph 1.

Transitional provisions as regards disease-free areas
Article 11
1. Continental zones recognised as approved with regard to viral haemorrhagic septicaemia (VHS) and infectious haematopoietic necrosis (IHN) by Decision 2002/308/EC and listed in Annex I thereto shall be regarded as zones complying with the requirements for disease-free zones set out in Annex V to Directive 2006/88/EC.
2. Fish farms recognised as approved with regard to VHS and IHN by Decision 2002/308/EC and listed in Annex II thereto shall be regarded as compartments complying with the requirements for disease-free compartments set out in Annex V to Directive 2006/88/EC.
3. Continental zones and fish farms referred to in paragraphs 1 and 2 of this Article shall be included in the list of zones and compartments established in accordance with Article 10(1)(c).
4. By way of derogation from Article 50(2) of Directive 2006/88/EC, Member States shall not be required to submit declarations to the Committee, as regards the continental zones and fish farms referred to in paragraphs 1 and 2 of this Article.

Transitional provisions as regards approved programmes
Article 12
1. By way of derogation from Article 44 of Directive 2006/88/EC, Member States shall not be required to submit surveillance and eradication programmes which were approved for the purpose of obtaining approved zone status with regard to:
(a)
VHS and IHN by Decision 2003/634/EC;
(b)
bonamiosis and marteiliosis by Decision 94/722/EC.
2. By 30 April 2009 at the latest, the Member States concerned shall submit to the Commission a report on the programmes referred to in paragraph 1, which shall contain at least:
(a)
information on the geographical demarcation of the programmes;
(b)
the information required under Annex VI for the previous four years of implementation of the programmes.

Repeal
Article 13
Decisions 2002/300/EC and 2002/308/EC are repealed with effect from 1 August 2009.

Application
Article 14
This Decision shall apply from 1 November 2008.

Addressees
Article 15
This Decision is addressed to the Member States.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 2006/88/EC of 24 October 2006 on animal health requirements for aquaculture animals and products thereof, and on the prevention and control of certain diseases in aquatic animals(1), and in particular the first subparagraph of Article 44(1), the first subparagraph of Article 44(2), Article 44(3), Article 49(1), Article 50(2)(a), Articles 50(3), 51(2), 59(2) and 61(3) and Article 64 thereof,
(1) Directive 2006/88/EC lays down minimum preventive measures aimed at increasing the awareness and preparedness of the competent authorities, aquaculture production business operators and others related to this industry, for diseases in aquaculture animals, and minimum control measures to be applied in the event of a suspicion of, or an outbreak of certain diseases in aquatic animals. It repeals and replaces, from 1 August 2008, Council Directive 91/67/EEC of 28 January 1991 concerning the animal health conditions governing the placing on the market of aquaculture animals and products(2).
(2) Article 44(1) of Directive 2006/88/EC provides that, where a Member State not known to be infected but not declared free of one or more of the non-exotic diseases listed in Part II of Annex IV thereto draws up a surveillance programme for achieving disease-free status for one or more of those diseases, it is to submit that programme for approval in accordance with the regulatory procedure.
(3) Article 44(1) of Directive 2006/88/EC also provides that where that surveillance programme is to cover individual compartments or zones which comprise less than 75 % of the territory of the Member State and the zone or compartment consists of a water catchment area not shared with another Member State or third country, a different procedure, including the model forms to be submitted to the Standing Committee on the Food Chain and Animal Health (the Committee), is to be followed, as provided for in Article 50(2) of Directive 2006/88/EC.
(4) Article 44(2) of Directive 2006/88/EC provides that, where a Member State known to be infected by one or more of the non-exotic diseases listed in Part II of Annex IV thereto draws up an eradication programme for one or more of those disease, it is to submit that programme for approval in accordance with the regulatory procedure.
(5) Where a Member State wishes to achieve the disease-free status of one or more of the non-exotic diseases listed in Part II of Annex IV to that Directive for its whole territory pursuant to Article 49(1) of Directive 2006/88/EC, it is to submit the evidence in order to be declared disease-free in accordance with the regulatory procedure.
(6) Article 50(1) of Directive 2006/88/EC provides that a Member State may declare a zone or compartment within its territory free of one or more of the non-exotic diseases listed in Part II of Annex IV thereto under certain conditions. A Member State making such a declaration is to submit it to the Committee in accordance with the procedure laid down in paragraph 2 of that Article.
(7) In addition, Article 50(3) of Directive 2006/88/EC provides that where that zone or compartment comprises more than 75 % of the territory of the Member State or consists of a water catchment area shared with another Member State or third country, the procedure laid down in Article 50(2) of that Directive is to be replaced by the regulatory procedure.
(8) It is necessary to lay down detailed provisions to specify in which cases surveillance programmes and disease-free status declarations should be approved in accordance with the regulatory procedure.
(9) Lists of Member States, zones or compartments subject to surveillance or eradication programmes approved in accordance with the regulatory procedure, or for which disease-free status has been approved, should be drawn up.
(10) Model forms for the submission of surveillance programmes for approval and for declarations of such programmes should be laid down. A model form for Member States to report on the evolution of certain eradication programmes and certain surveillance programmes should also be drawn up. In addition, a model form for the submission of applications for disease-free status for approval and declarations of such status, should be laid down.
(11) Annex V to Commission Decision 2008/425/EC of 25 April 2008 laying down the standard requirements for the submission by Member States of national programmes for the eradication, control and monitoring of certain animal diseases and zoonoses for Community financing(3)includes the detailed analysis of the cost of the programmes for which Member States wish to receive a financial contribution. In the interests of consistency of Community legislation, the model form for the submission of eradication programmes for approval pursuant to Directive 2006/88/EC should comply with the model set out in that Annex.
(12) Annual information from Member States is needed to assess the evolution of approved surveillance programmes, as well as of approved eradication programmes not subject to Community funding. For that purpose, a report should be submitted each year to the Commission. Since eradication programmes subject to Community funding fall within the scope of Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field(4), Member States are to report the technical and financial issues of those programmes in accordance with that Decision.
(13) Declarations of surveillance programmes and declarations of disease-free status submitted by the Member States to the Committee should be accessible to the Commission and to the other Member States by electronic means. An Internet-based information page is technically the most feasible solution, as it ensures easy access to such declarations.
(14) Pursuant to Directive 91/67/EEC, the following decisions approved disease-free zones, fish farms and programmes for the purpose of obtaining disease-free status: Commission Decision 2002/308/EC of 22 April 2002 establishing lists of approved zones and approved farms with regard to one or more of the fish diseases viral haemorrhagic septicaemia (VHS) and infectious haematopoietic necrosis (IHN)(5), Commission Decision 2002/300/EC of 18 April 2002 establishing the list of approved zones with regard toBonamia ostreaeand/orMarteilia refringens(6), Commission Decision 2003/634/EC of 28 August 2003 approving programmes for the purpose of obtaining the status of approved zones and of approved farms in non-approved zones with regard to viral haemorrhagic septicaemia (VHS) and infectious haematopoietic necrosis (IHN) in fish(7), and Commission Decision 94/722/EC of 25 October 1994 approving the programme concerning bonamiosis and marteiliosis submitted by France(8).
(15) The criteria for disease-free status in Directive 2006/88/EC are equivalent to those laid down in Directive 91/67/EEC, as regards the approval of the entire territory of Member States, continental zones and farms in non-approved zones.
(16) Therefore, continental zones and farms approved pursuant to Directive 91/67/EEC should not be required to be declared to the Committee in accordance with Directive 2006/88/EC. They should also be included in the list of zones and compartments accessible on the Internet-based pages established by this Decision.
(17) However, the concept of coastal zone is not provided for in Directive 2006/88/EC. Areas approved as disease-free coastal zones pursuant to Directive 91/67/EEC should therefore be reassessed by the Member States and a new application, or if appropriate a new declaration, should be submitted pursuant to Directive 2006/88/EC.
(18) Decisions 2002/300/EC and 2002/308/EC should therefore be repealed from 1 August 2009, thereby allowing Member States sufficient time to submit new declarations or applications as regards those coastal zones.
(19) The distinction between surveillance and eradication programmes is not provided for in Directive 91/67/EEC. However, since the requirements applicable to such programmes are equivalent, the programmes approved pursuant to Decisions 2003/634/EC and 94/722/EC should be regarded as complying with Directive 2006/88/EC. For the purpose of identifying which of those programmes should be regarded as surveillance or eradication programmes and included in the relevant lists set out in this Decision, the Member States should provide information on those programmes to the Commission by 30 April 2009.
(20) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,
HAS ADOPTED THIS DECISION:

Conditions for submission of surveillance programmes for approval

1. Surveillance programmes shall only be submitted for approval, as provided in the first subparagraph of Article 44(1) of Directive 2006/88/EC, if they cover:
(a)
the whole territory of a Member State;
(b)
compartments or groups thereof, comprising more than 75 % of the coastal area of the Member State concerned as regards diseases which only affect salt water species;
(c)
zones and compartments, or groups thereof, comprising more than 75 % of the continental area of the Member State concerned as regards diseases which only affect fresh water species;
(d)
zones and compartments, or groups thereof, comprising more than 75 % of the continental area and coastal area of the Member State concerned as regards diseases which affect both fresh water and salt water species; or
(e)
zones and compartments, which consist of water catchment areas shared with another Member State or third country.
2. For the purpose of this Decision, a compartment or group of compartments of a coastal area shall be considered to cover more than 75 % of the coastal area of a Member State when it covers more than 75 % of the coastline, measured along the baseline of the coast.

Conditions for the submission of disease-free status declarations for approval

Disease-free status declarations shall only be submitted for approval, as provided for in Article 50(3) of Directive 2006/88/EC, if the declaration complies with one of the conditions set out in Article 1(1) of this Decision.

Member States, zones and compartments subject to approved surveillance programmes

Member States, zones and compartments subject to a surveillance programme approved in accordance with the first subparagraph of Article 44(1) of Directive 2006/88/EC are listed in the second and fourth column of the table in Part A of Annex I to this Decision as regards the diseases specified in that table.

Member States, zones and compartments subject to approved eradication programmes

Member States, zones and compartments subject to an eradication programme approved in accordance with the first subparagraph of Article 44(2) of Directive 2006/88/EC are listed in the second and fourth column of the table in Part B of Annex I to this Decision as regards the diseases specified in that table.

Disease-free Member States, zones and compartments

Member States declared disease-free in accordance with Article 49(1) of Directive 2006/88/EC, and zones and compartments declared disease-free in accordance of Article 50(3) of that Directive, are listed in the second and fourth column of the table in Part C of Annex I to this Decision as regards the diseases specified in that table.

Model forms for surveillance programmes

1. Submissions for the approval of surveillance programmes, as provided for in the first subparagraph of Article 44(1) of Directive 2006/88/EC, shall be in conformity with the model forms set out in Annexes II and III to this Decision.
2. Submissions for declarations of surveillance programmes, provided for in the fourth subparagraph of Article 44(1) of Directive 2006/88/EC, shall be in conformity with the model form set out in Annex II to this Decision.

Model form for eradication programmes

Submissions for the approval of eradication programmes, as provided for in the first subparagraph of Article 44(2) of Directive 2006/88/EC, shall be in conformity with the model form set out in Annex V to Decision 2008/425/EC.

Model forms for the submission for disease-free status

1. Submissions of documentation for the approval of disease-free status, as provided for in Article 49(1) and Article 50(3) of Directive 2006/88/EC, shall be in conformity with the model forms set out in Annexes IV and V to this Decision.
2. Submissions of declarations of disease-free status of zones or compartments, as provided for in Article 50(2) of Directive 2006/88/EC, shall be in conformity with the model forms set out in Annexes IV and V to this Decision.
3. By way of derogation from paragraphs 1 and 2, when disease-free status is to be achieved in accordance with Articles 49(1)(a), (b) or point 1 of Part I of Annex V to Directive 2006/88/EC, Member States shall not be required to submit the model forms set out in Annex V to this Decision.

Reporting

By 30 April each year at the latest, Member States shall submit a report to the Commission on:
(a)
surveillance programmes approved in accordance with the first subparagraph of Article 44(1) of Directive 2006/88/EC;
(b)
eradication programmes not subject to Community funding and approved in accordance with the first subparagraph of Article 44(2) of that Directive.
The report shall be in conformity with the model form set out in Annex VI to this Decision.

Internet-based information pages

1. Member States shall establish and keep up-to-date Internet-based information pages in order to make:
(a)
declarations of surveillance programmes submitted to the Standing Committee on the Food Chain and Animal Health (the Committee), in accordance with the fourth subparagraph of Article 44(1) and Article 50(2) of Directive 2006/88/EC, accessible to the Commission and the other Member States;
(b)
declarations of disease-free status submitted to the Committee, in accordance with Article 50(2) of that Directive, accessible to the Commission and the other Member States;
(c)
publicly available the list of zones or compartments declared subject to an approved surveillance programme or disease-free, in accordance with Article 50(2) of that Directive.
2. When Member States publish on the Internet-based information pages the declarations referred to in points (a) and (b) of paragraph 1, they shall immediately notify the Commission thereof.
3. Member States shall communicate to the Commission the Internet addresses of the Internet-based information pages provided for in paragraph 1.

Transitional provisions as regards disease-free areas

1. Continental zones recognised as approved with regard to viral haemorrhagic septicaemia (VHS) and infectious haematopoietic necrosis (IHN) by Decision 2002/308/EC and listed in Annex I thereto shall be regarded as zones complying with the requirements for disease-free zones set out in Annex V to Directive 2006/88/EC.
2. Fish farms recognised as approved with regard to VHS and IHN by Decision 2002/308/EC and listed in Annex II thereto shall be regarded as compartments complying with the requirements for disease-free compartments set out in Annex V to Directive 2006/88/EC.
3. Continental zones and fish farms referred to in paragraphs 1 and 2 of this Article shall be included in the list of zones and compartments established in accordance with Article 10(1)(c).
4. By way of derogation from Article 50(2) of Directive 2006/88/EC, Member States shall not be required to submit declarations to the Committee, as regards the continental zones and fish farms referred to in paragraphs 1 and 2 of this Article.

Transitional provisions as regards approved programmes

1. By way of derogation from Article 44 of Directive 2006/88/EC, Member States shall not be required to submit surveillance and eradication programmes which were approved for the purpose of obtaining approved zone status with regard to:
(a)
VHS and IHN by Decision 2003/634/EC;
(b)
bonamiosis and marteiliosis by Decision 94/722/EC.
2. By 30 April 2009 at the latest, the Member States concerned shall submit to the Commission a report on the programmes referred to in paragraph 1, which shall contain at least:
(a)
information on the geographical demarcation of the programmes;
(b)
the information required under Annex VI for the previous four years of implementation of the programmes.

Repeal

Decisions 2002/300/EC and 2002/308/EC are repealed with effect from 1 August 2009.

Application

This Decision shall apply from 1 November 2008.

Addressees

This Decision is addressed to the Member States.
ANNEX IPART AMember States, zones and compartments subject to approved surveillance programmes
Disease | Member State | Code | Geographical demarcation of the area under a surveillance programme (Member State, zones or compartments)
Viral haemorrhagic septicaemia (VHS) | | |
Infectious haematopoietic necrosis (IHN) | | |
Koi herpes virus (KHV) disease | | |
Infectious salmon anaemia (ISA) | | |
Infection withMarteilia refringens | | |
Infection withBonamia ostreae | | |
White spot disease | | |
PART BMember States, zones and compartments subject to approved eradication programmes
Disease | Member State | Code | Geographical demarcation of the area under an eradication programme (Member State, zones or compartments)
Viral haemorrhagic septicaemia (VHS) | | |
Infectious haematopoietic necrosis (IHN) | | |
Koi herpes virus (KHV) disease | | |
Infectious salmon anaemia (ISA) | | |
Infection withMarteilia refringens | | |
Infection withBonamia ostreae | | |
White spot disease | | |
PART CMember States, zones and compartments declared disease-free
Disease | Member State | Code | Geographical demarcation of the disease-free area (Member State, zones or compartments)
Viral haemorrhagic septicaemia (VHS) | Denmark | DK | The water catchment areas and the coastal areas of:—Hansted Å—Hovmølle Å—Grenå—Treå—Alling Å—Kastbjerg—Villestrup Å—Korup Å—Sæby Å—Elling Å—Uggerby Å—Lindenborg Å—Øster Å—Hasseris Å—Binderup Å—Vidkær Å—Dybvad Å—Bjørnsholm Å—Trend Å—Lerkenfeld Å—Vester Å—Lønnerup med tilløb—Fiskbæk Å—Slette Å—Bredkær Bæk—Vandløb til Kilen—Resenkær Å—Klostermølle Å—Hvidbjerg Å—Knidals Å—Spang Å—Simested Å—Skals Å—Jordbro Å—Fåremølle Å—Flynder Å—Damhus Å—Karup Å—Gudenåen—Halkær Å—Storåen—Århus Å—Bygholm Å—Grejs Å—Ørum Å | — | Hansted Å | — | Hovmølle Å | — | Grenå | — | Treå | — | Alling Å | — | Kastbjerg | — | Villestrup Å | — | Korup Å | — | Sæby Å | — | Elling Å | — | Uggerby Å | — | Lindenborg Å | — | Øster Å | — | Hasseris Å | — | Binderup Å | — | Vidkær Å | — | Dybvad Å | — | Bjørnsholm Å | — | Trend Å | — | Lerkenfeld Å | — | Vester Å | — | Lønnerup med tilløb | — | Fiskbæk Å | — | Slette Å | — | Bredkær Bæk | — | Vandløb til Kilen | — | Resenkær Å | — | Klostermølle Å | — | Hvidbjerg Å | — | Knidals Å | — | Spang Å | — | Simested Å | — | Skals Å | — | Jordbro Å | — | Fåremølle Å | — | Flynder Å | — | Damhus Å | — | Karup Å | — | Gudenåen | — | Halkær Å | — | Storåen | — | Århus Å | — | Bygholm Å | — | Grejs Å | — | Ørum Å
— | Hansted Å
— | Hovmølle Å
— | Grenå
— | Treå
— | Alling Å
— | Kastbjerg
— | Villestrup Å
— | Korup Å
— | Sæby Å
— | Elling Å
— | Uggerby Å
— | Lindenborg Å
— | Øster Å
— | Hasseris Å
— | Binderup Å
— | Vidkær Å
— | Dybvad Å
— | Bjørnsholm Å
— | Trend Å
— | Lerkenfeld Å
— | Vester Å
— | Lønnerup med tilløb
— | Fiskbæk Å
— | Slette Å
— | Bredkær Bæk
— | Vandløb til Kilen
— | Resenkær Å
— | Klostermølle Å
— | Hvidbjerg Å
— | Knidals Å
— | Spang Å
— | Simested Å
— | Skals Å
— | Jordbro Å
— | Fåremølle Å
— | Flynder Å
— | Damhus Å
— | Karup Å
— | Gudenåen
— | Halkær Å
— | Storåen
— | Århus Å
— | Bygholm Å
— | Grejs Å
— | Ørum Å
Ireland | IE | All continental and coastal areas within its territory, except:1.Cape Clear Island | 1. | Cape Clear Island
1. | Cape Clear Island
Cyprus | CY | All continental areas within its territory
Finland | FI | All continental and coastal areas within its territory, except:1.the Province of Åland;2.the municipalities of Uusikaupunki, Pyhäranta and Rauma | 1. | the Province of Åland; | 2. | the municipalities of Uusikaupunki, Pyhäranta and Rauma
1. | the Province of Åland;
2. | the municipalities of Uusikaupunki, Pyhäranta and Rauma
Sweden | SE | Whole territory
The United Kingdom | UK | All continental and coastal areas within its territory, except:1.the catchment areas of the River Ouse from its sources to its normal tidal limit at Naburn Lock and Weir; and2.a buffer zone consisting of the waters of the Humber Estuary from the normal tidal limits at Barmby Barrage, Naburn Lock and Weir, the Railway Bridge at Ulleskelf, Chapel Haddlesey Weir and Long Sandall Lock to a line drawn due north from the jetty at WhitgiftAll continental and coastal areas within Northern Ireland, Guernsey, the Isle of Man and Jersey | 1. | the catchment areas of the River Ouse from its sources to its normal tidal limit at Naburn Lock and Weir; and | 2. | a buffer zone consisting of the waters of the Humber Estuary from the normal tidal limits at Barmby Barrage, Naburn Lock and Weir, the Railway Bridge at Ulleskelf, Chapel Haddlesey Weir and Long Sandall Lock to a line drawn due north from the jetty at Whitgift
1. | the catchment areas of the River Ouse from its sources to its normal tidal limit at Naburn Lock and Weir; and
2. | a buffer zone consisting of the waters of the Humber Estuary from the normal tidal limits at Barmby Barrage, Naburn Lock and Weir, the Railway Bridge at Ulleskelf, Chapel Haddlesey Weir and Long Sandall Lock to a line drawn due north from the jetty at Whitgift
Infectious haematopoietic necrosis (IHN) | Denmark | DK | Whole territory
Ireland | IE | Whole territory
Cyprus | CY | All continental areas within its territory
Finland | FI | Whole territory
Sweden | SE | Whole territory
The United Kingdom | UK | All continental and coastal areas within Great Britain, Northern Ireland, Guernsey, the Isle of Man and Jersey
Koi herpes virus (KHV) disease | | |
Infectious salmon anaemia (ISA) | Belgium | BE | Whole territory
Bulgaria | BG | Whole territory
Czech Republic | CZ | Whole territory
Denmark | DK | Whole territory
Germany | DE | Whole territory
Estonia | EE | Whole territory
Ireland | IE | Whole territory
Greece | EL | Whole territory
Spain | ES | Whole territory
France | FR | Whole territory
Italy | IT | Whole territory
Cyprus | CY | Whole territory
Latvia | LV | Whole territory
Lithuania | LT | Whole territory
Luxembourg | LU | Whole territory
Hungary | HU | Whole territory
Malta | MT | Whole territory
Netherlands | NL | Whole territory
Austria | AT | Whole territory
Poland | PL | Whole territory
Portugal | PT | Whole territory
Romania | RO | Whole territory
Slovenia | SI | Whole territory
Slovakia | SK | Whole territory
Finland | FI | Whole territory
Sweden | SE | Whole territory
United Kingdom | UK | Whole territory
Infection withMarteilia refringens | Ireland | IE | The whole territory
The United Kingdom | UK | The whole coastline of Great Britain, Northern Ireland, Guernsey, Herm and the Isle of ManThe whole coastline of Northern IrelandThe whole coastline of Guernsey and HermThe coastal area of the States of Jersey: the area consists of the intertidal and immediate coastal area between the mean high-water mark on the Island of Jersey and an imaginary line drawn three nautical miles from the mean low-water mark of the Island of Jersey. The area is situated in the Normano-Breton Gulf, on the south side of the English ChannelThe whole coastline of the Isle of Man
Infection withBonamia ostreae | Ireland | IE | The whole coastline of Ireland, except:1.Cork Harbour2.Galway Bay3.Ballinakill Harbour4.Clew Bay5.Achill Sound6.Loughmore, Blacksod Bay7.Lough Foyle8.Lough Swilly | 1. | Cork Harbour | 2. | Galway Bay | 3. | Ballinakill Harbour | 4. | Clew Bay | 5. | Achill Sound | 6. | Loughmore, Blacksod Bay | 7. | Lough Foyle | 8. | Lough Swilly
1. | Cork Harbour
2. | Galway Bay
3. | Ballinakill Harbour
4. | Clew Bay
5. | Achill Sound
6. | Loughmore, Blacksod Bay
7. | Lough Foyle
8. | Lough Swilly
The United Kingdom | UK | The whole coastline of Great Britain, except:1.the south coast of Cornwall from the Lizard to Start Point;2.the coast of Dorset, Hampshire and Sussex from Portland Bill to Selsey Bill;3.the area along the coast of North Kent and Essex from North Foreland to Felixstowe;4.the area along the coast in south-west Wales from Wooltack Point to St Govan’s Head, including Milford Haven and the tidal waters of the East and West Cleddau River;5.the area containing the waters of Loch Sunart east of a line drawn south-south-east from the northernmost tip of Maclean’s Nose to Auliston Point;6.the area containing West Loch Tarbert north east of a line drawn east south east at Ardpatrick Point NR 734 578 to North Dunskeig Bay at NR 752 568The whole coastline of Northern Ireland, except:1.Lough FoyleThe whole coastline of Guernsey, Herm and the Isle of ManThe coastal area of the States of Jersey: the area consists of the intertidal and immediate coastal area between the mean high-water mark on the Island of Jersey and an imaginary line drawn three nautical miles from the mean low-water mark of the Island of Jersey. The zone is situated in the Normano-Breton Gulf, on the south side of the English Channel | 1. | the south coast of Cornwall from the Lizard to Start Point; | 2. | the coast of Dorset, Hampshire and Sussex from Portland Bill to Selsey Bill; | 3. | the area along the coast of North Kent and Essex from North Foreland to Felixstowe; | 4. | the area along the coast in south-west Wales from Wooltack Point to St Govan’s Head, including Milford Haven and the tidal waters of the East and West Cleddau River; | 5. | the area containing the waters of Loch Sunart east of a line drawn south-south-east from the northernmost tip of Maclean’s Nose to Auliston Point; | 6. | the area containing West Loch Tarbert north east of a line drawn east south east at Ardpatrick Point NR 734 578 to North Dunskeig Bay at NR 752 568 | 1. | Lough Foyle
1. | the south coast of Cornwall from the Lizard to Start Point;
2. | the coast of Dorset, Hampshire and Sussex from Portland Bill to Selsey Bill;
3. | the area along the coast of North Kent and Essex from North Foreland to Felixstowe;
4. | the area along the coast in south-west Wales from Wooltack Point to St Govan’s Head, including Milford Haven and the tidal waters of the East and West Cleddau River;
5. | the area containing the waters of Loch Sunart east of a line drawn south-south-east from the northernmost tip of Maclean’s Nose to Auliston Point;
6. | the area containing West Loch Tarbert north east of a line drawn east south east at Ardpatrick Point NR 734 578 to North Dunskeig Bay at NR 752 568
1. | Lough Foyle
White spot disease | | |

Model for submission of surveillance programmes for approval and for declarations of surveillance programmes

ANNEX II

Requirements/information to be submitted
Information/further explanation and justification 1. Identification of the programme
1.1. Declaring Member State
1.2. Competent authority (address, fax, e-mail)
1.3. Reference of this document
1.4. Date sent to the Commission 2. Type of communication
2.1. Declaration for surveillance programme
2.2. Application for surveillance programme 3. National legislation (1) 4. Diseases
4.1. Fish
VHS
IHN
ISA
KHV
4.2. Molluscs
Marteilia refringens
Bonamia ostreae
4.3. Crustaceans
White spot disease 5. General information on the programmes
5.1. Competent authority (2) 5.2. Organisation, supervision of all stakeholders involved in the programme (3) 5.3. An overview of the structure of the aquaculture industry in the area in question, including types of production and species kept
5.4. The notification to the competent authority of the suspicion and confirmation of the disease(s) in question has been compulsory since when (date)?
5.5. Early detection system in place throughout the Member State, enabling the competent authority to undertake effective disease investigation and reporting since when (date)? (4)

Requirements/information to be submitted
Information/further explanation and justification
5.6. Source of aquaculture animals of species susceptible to the disease in question entering in the Member State, zone or compartments for farming
5.7. Guidelines on good hygiene practice (5) 5.8. Epidemiological situation of the disease in at least the previous four years before the commencement of the programme (6) 5.9. Description of the submitted programme (7) 5.10. Duration of the programme 6. Area covered (8) 6.1. Member State
6.2. Zone (entire water catchment area) (9) 6.3. Zone (part of water catchment area) (10) Identify and describe the artificial or natural barrier that delimits the zone and justify its capability to prevent the upward migration of aquatic animals from the lower stretches of the water catchment area
6.4. Zone (more than one water catchment area) (11) 6.5. Compartment independent of the surrounding health status (12) Identify and describe for each farm the water supply (13) Well, borehole or spring
Water treatment plant inactivating the relevant pathogen (14) Identify and describe for each farm natural or artificial barriers and justify its capability to prevent that aquatic animals enter each farm in a compartment from the surrounding watercourses
Identify and describe for each farm the protection against flooding and infiltration of water from the surrounding watercourses
6.6. Compartment dependent on the surrounding health status (15) One epidemiological unit due to geographical localisation and distance from other farms/farming areas (16) All farms comprising the compartment fall within a common biosecurity system (17) Any additional requirements (18) 6.7. Farms or mollusc farming areas covered by the programme (registration numbers and geographical situation)

Requirements/information to be submitted
Information/further explanation and justification 7. Measures of the submitted programme
7.1. Summary of the measures under the programme
First year
Testing
Harvesting for human consumption or further processing
Immediate
Delayed
Removal and disposal
Immediate
Delayed
Other measures (specify)
Last year
Testing
Harvesting for human consumption or further processing
Immediate
Delayed
Removal and disposal
Immediate
Delayed
Other measures (specify)
7.2. Description of the measures of the programme (19) Target population/species
Used tests and sampling schemes. Laboratories involved in the programme (20) Rules on movements of animals
Measures in case of a positive result (21) Control and supervision on the implementation of the programme and reporting

(1) National legislation in force applicable to the surveillance programme.
(2) A description shall be provided of the structure, competencies, duties and powers of the competent authority involved.
(3) A description shall be provided of the competent authorities in charge of the supervision and coordination of the programme and the different operators involved.
(4) The early detection systems shall in particular ensure the rapid recognition of any clinical signs consistent with the suspicion of a disease, emerging disease, or unexplained mortality in farms or mollusc farming areas, and in the wild, and the rapid communication of the event to the competent authority with the aim of activating diagnostic investigation with minimum delay. The early detection system shall include at least the following:
(a) broad awareness, among the personnel employed in aquaculture businesses or involved in the processing of aquaculture animals, of any signs consistent with the presence of a disease, and training of veterinarians or aquatic animals health specialists in detecting and reporting unusual disease occurrence;
(b) veterinarians or aquatic animal health specialists trained in recognising and reporting suspicious disease occurrence;
(c) access by the competent authority to laboratories with the facilities for diagnosing and differentiating listed and emerging diseases.
(5) A description shall be provided in accordance with Article 9 of Directive 2006/88/EC.
(6) Information shall be given using the table laid down in Part A of Annex III. Only applicable to surveillance programmes to be approved by the Commission.
(7) A concise description of the programme shall be given with the main objectives, the main measures, the target population, the areas of implementation and the definition of a positive case.
(8) The area covered shall be clearly identified and described in a map, which must be attached as an Annex to the application.
(9) An entire water catchment area from its sources to its estuary.
(10) Part of a water catchment area from the source(s) to a natural or artificial barrier that prevents the upward migration of aquatic animals from the lower stretches of the water catchment area.
(11) More than one water catchment area, including their estuaries, due to the epidemiological link between the catchment areas through the estuary.
(12) Compartments comprising one or more farms or mollusc farming areas where the health status regarding a specific disease is independent of the health status of surrounding natural waters regarding that disease.
(13) A compartment which is independent of the health status of surrounding waters, shall be supplied with water:
(a) through a water treatment plant inactivating the relevant pathogen in order to reduce the risk of the introduction of the disease to an acceptable level; or
(b) directly from a well, a borehole or a spring. Where such water supply is situated outside the premises of the farm, the water shall be supplied directly to the farm, and channelled through a pipe.
(14) Technical information shall be provided to demonstrate that the relevant pathogen is inactivated in order to reduce the risk of the introduction of the disease to an acceptable level.
(15) Compartments comprising one or more farms or mollusc farming areas where the health status regarding a specific disease is dependent on the health status of surrounding natural waters regarding that disease.
(16) A description shall be provided of the geographical localisation and the distance from other farms/farming areas that makes it possible to consider the compartment as one epidemiological unit.
(17) A description shall be provided of the common biosecurity system.
(18) Each farm or mollusc farming area in a compartment which is dependent on the health status of surrounding waters shall be subject to additional measures imposed by the competent authority, when considered necessary to prevent the introduction of diseases. Such measures may include the establishment of a buffer zone around the compartment in which a monitoring programme is carried out, and the establishment of additional protection against the intrusion of possible pathogen carriers or vectors.
(19) A comprehensive description needs to be provided unless reference can be made to Community legislation. The national legislation in which the measures are laid down shall be referred to.
(20) Describe diagnostic methods and sampling schemes. When OIE or EU standards are applied, refer to them. If not, describe them. Name the laboratories involved in the programme (national reference laboratory or designated laboratories).
(21) A description is provided of the measures as regards positive animals (immediate or delayed harvesting for human consumption, immediate or delayed removal and disposal, measures to avoid the spread of the pathogen when harvesting, further processing or removal and disposal, a procedure for the disinfection of the infected farms or mollusc farming areas, a procedure for restocking with healthy animals in farms or farming areas which have been depopulated and creation of surveillance zone around the infected farm or farming area, etc.).

PART A

ANNEX IIIModel for information to be submitted in relation to submissions of surveillance programmes for approval on the epidemiological situation/evolution of the disease in the last four years (one table for each year of implementation)1. Data on testing animalsMember State, zone or compartment(1)

| Disease:
| Year:

Farm or mollusc farming area(2) | Number of samplings | Number of clinical inspections | Water temperature at sampling/inspection | Species at sampling | Species sampled | Number of animals sampled (total and by species) | Number of tests | Positive results of laboratorial examination | Positive results of clinical inspections
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
Total | | Total
2. Data on testing farms or farming areas
| Disease:
| Year:

Member State, zone or compartment(3) | Total number of farms or mollusc farming areas(4) | Total number of farms or mollusc farming areas under the programme | Number of farms or mollusc farming areas checked(5) | Number of positive farms or mollusc farming areas(6) | Number of new positive farms or mollusc farming areas(7) | Number of farms or mollusc farming areas depopulated | % positive farms or mollusc farming areas depopulated | Animals removed and disposed of(8) | Target indicators
% farms or mollusc farming areas coverage | % positive farms or mollusc farming areasPeriod farms or mollusc farming areas prevalence | % new positive farms or mollusc farming areasFarms or mollusc farming areas incidence
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 = (7/5) × 100 | 9 | 10 = (4/3) × 100 | 11 = (5/4) × 100 | 12 = (6/4) × 100
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
Total | | | | | | | | | | | PART BModel for information to be submitted in relation to submissions for approval of surveillance programmes on targets (one table for each year of implementation)1. Targets related to testing animalsMember State, zone or compartment(9)

| Disease:
| Year:

Farm or mollusc farming area(10) | Number of samplings | Number of clinical inspections | Water temperature at sampling/inspection | Species at sampling | Species sampled | Number of animals sampled (total and by species) | Number of tests
| | | | | | |
| | | | | | |
| | | | | | |
| | | | | | |
| | | | | | |
| | | | | | |
Total |
2. Targets on testing farms or farming areas
| Disease:
| Year:

Member State, zone or compartment(11) | Total number of farms or mollusc farming areas(12) | Total number of farms or mollusc farming areas under the programme | Number of farms or mollusc farming areas expected to be checked(13) | Number of expected positive farms or mollusc farming areas(14) | Number of expected new positive farms or mollusc farming areas(15) | Number of farms or mollusc farming areas expected to be depopulated | % positive farms or mollusc farming areas expected to be depopulated | Target indicators
Expected % farms or mollusc farming areas coverage | % positive farms or mollusc farming areasExpected period farms or mollusc farming areas prevalence | % new positive farms or mollusc farming areasExpected farms or mollusc farming areas incidence
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 = (7/5) × 100 | 9 = (4/3) × 100 | 10 = (5/4) × 100 | 11 = (6/4) × 100
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
Total | | | | | | | | | |
(1) Member State, zone or compartment as defined in Point 6 of Annex II.
(2) When the number of farms/mollusc farming areas is limited or no farms/mollusc farming areas are present in whole or parts of the Member State, zone or compartment subject to the submission, and sampling therefore is carried out in wild populations, the geographical situation of the sampling must be given.
(3) Member State, zone or compartment as defined in Point 6 of Annex II.
(4) Total number of farms or mollusc farming areas existing in the Member State, zone or compartment as defined in Point 6 of Annex II.
(5) Check means to perform a farm/mollusc farming area level test under the programme for the respective disease with the purpose of upgrading the health status of the farm/mollusc farming area. In this column a farm/mollusc farming area must not be counted twice even if it has been checked more than once.
(6) Farms or mollusc farming areas with at least one positive animal during the period independent of the number of times the farms or mollusc farming areas have been checked.
(7) Farms or mollusc farming areas in which the health status for the past reporting period was, either category I, category II, category III or category IV in accordance with Part A of Annex III to Directive 2006/88/EC but which have had during this period of reference at least one positive animal for the disease in question.In the case of programmes submitted before 1 August 2008, farms or mollusc farming areas which were not positive to the disease in question in the previous period and have at least one positive animal in this period.
(8) Animals × 1 000 or total weight of animals removed and disposed of.
(9) Member State, zone or compartment as defined in Point 6 of Annex II.
(10) When the number of farms/mollusc farming areas is limited or no farms/mollusc farming areas are present in whole or parts of the Member State, zone or compartment subject to the submission, and sampling therefore is carried out in wild populations, the geographical situation of the sampling must be given.
(11) Member State, zone or compartment as defined in Point 6 of Annex II.
(12) Total number of farms or mollusc farming areas existing in the Member State, zone or compartment as defined in Point 6 of Annex II.
(13) Check means to perform a farm/mollusc farming area level test under the programme for the respective disease with the purpose of upgrading the health status of the farm/mollusc farming area. In this column a farm/mollusc farming area must not be counted twice even if it has been checked more than once.
(14) Farms or mollusc farming areas with at least one positive animal during the period independent of the number of times the farms or mollusc farming areas have been checked.
(15) Farms or mollusc farming areas in which the health status for the past reporting period was, either category I, category II, category III or category IV in accordance with Part A of Annex III to Directive 2006/88/EC but which have had during this period of reference at least one positive animal for the disease in question.

Model for submissions of applications for and declarations of disease-free status

ANNEX IV

Requirements/information needed
Information/further explanation and justification 1. Identification of the programme
1.1. Declaring Member State
1.2. Competent authority (address, fax, e-mail)
1.3. Reference of this document
1.4. Date sent to the Commission 2. Type of communication
2.1. Declaration of disease-free status
2.2. Submission of application for disease-free status 3. National legislation (1) 4. Diseases
4.1. Fish
VHS
IHN
ISA
KHV
4.2. Molluscs
infection with Marteilia refringens
infection with Bonamia ostreae
4.3. Crustaceans
White spot disease 5. Grounds for disease-free status
5.1. No susceptibles (2) 5.2. Pathogen not viable (3) 5.3. Historic free-status (4) 5.4. Targeted surveillance (5)
6. General information
6.1. Competent authority (6) 6.2. Organisation, supervision of all stakeholders involved in the programme to achieve disease-free status (7) 6.3. An overview of the structure of the aquaculture industry in the area in question (disease-free Member State, zone or compartment) including types of production and species kept
6.4. The notification to the competent authority of the suspicion and confirmation of the disease(s) in question has been compulsory since when (date)?
6.5. Early detection system in place throughout the Member State, enabling the competent authority to undertake effective disease investigation and reporting since when (date)? (8) 6.6. Source of aquaculture animals of species susceptible to the disease in question entering in the Member State, zone or compartments for farming
6.7. Guidelines on good hygiene practice (9) 7. Area covered
7.1. Member State
7.2. Zone (entire water catchment area) (10) 7.3. Zone (part of water catchment area) (11) Identify and describe the artificial or natural barrier that delimits the zone and justify its capability to prevent the upward migration of aquatic animals from the lower stretches of the water catchment area
7.4. Zone (more than one water catchment area) (12) 7.5. Compartment independent of the surrounding health status (13) Identify and describe for each farm the water supply (14) Well, borehole or spring
Water treatment plant inactivating the relevant pathogen (15) Identify and describe for each farm natural or artificial barriers and justify its capability to prevent that aquatic animals enter each farm in a compartment from the surrounding watercourses
Identify and describe for each farm the protection against flooding and infiltration of water from the surrounding watercourses

7.6. Compartment dependent on the surrounding health status (16) One epidemiological unit due to geographical localisation and distance from other farms/farming areas (17) All farms comprising the compartment fall within a common biosecurity system (18) Any additional requirements (19) 8. Geographical demarcation (20) 8.1. Farms or mollusc farming areas covered (registration numbers and geographical situation)
8.2. Non-free buffer zone (21) Geographical demarcation (19) Farms or mollusc farming areas covered (registration numbers, geographical situation and health status (22) Type of health surveillance
8.3. Non-free zones or compartments (23) Geographical demarcation (19) Farms or mollusc farming areas covered (registration numbers, geographical situation and health status (15) 8.4. Extension of disease-free zone to other Member States (24) Geographical demarcation (19) 8.5. Existing disease-free zones/compartments in the vicinity
Geographical demarcation (19) Farms or mollusc farming areas covered (registration numbers and geographical situation) 9. Farms or mollusc farming areas which commence or recommence their activities (25) 9.1. New farm
9.2. Recommencing farm
Health history of farm known to competent authority
Not subject to animal health measures in respect of listed diseases
Farm cleaned, disinfected and, as necessary, fallowed

(1) National legislation in force applicable to the declaration of and application for disease-free status
(2) Applicable if none of the species susceptible to the disease(s) in question is present in the Member State, zone or compartment, and where relevant in its water source.
(3) Applicable if the pathogen is known not to be able to survive in the Member State, zone or compartment, and where relevant in its water source. Provide the scientific information supporting the inability of the pathogen to survive in the Member State, zone or compartment.
(4) Applicable if susceptible species are present, but where there has not been any observed occurrence of the disease for at least a period of 10 years before the date of declaration of or application for the disease-free status, despite conditions that are conducive to its clinical expression, and if it complies mutatis mutandis with the requirements laid down in Part I.1 of Annex V to Directive 2006/88/EC. This ground for disease-free status must be declared or applied for by 1 November 2008. Provide detailed information on the compliance with Part I.1 of Annex V to Directive 2006/88/EC.
(5) Applicable if targeted surveillance complying with Community requirements has been in place for at least a period of two years without the detection of the disease agent on farm, or in mollusc farming areas that rear any of the susceptible species.
Where there are parts of the Member State, zone or compartment in which the number of farms or mollusc farming areas is limited, but in which there are wild populations of susceptible species, information on the targeted surveillance in those wild populations shall be given.
Describe diagnostic methods and sampling schemes. When OIE or EU standards are applied, reference must be made to them. If not, describe them. Name the laboratories involved in the programme (national reference laboratory or designated laboratories).
(6) A description shall be provided of the structure, competencies, duties and powers of the competent authority involved.
(7) A description shall be provided of the competent authority in charge of the supervision and coordination of the programme and the different operators involved.
(8) The early detection systems shall in particular ensure the rapid recognition of any clinical signs consistent with the suspicion of a disease, emerging disease, or unexplained mortality in farms or mollusc farming areas, and in the wild, and the rapid communication of the event to the competent authority with the aim of activating diagnostic investigation with minimum delay. The early detection system shall include at least the following:
(a) broad awareness, among the personnel employed in aquaculture businesses or involved in the processing of aquaculture animals, of any signs consistent with the presence of a disease, and training of veterinarians of aquatic animals health specialists in detecting and reporting unusual disease occurrence;
(b) veterinarians or aquatic animal health specialists trained in recognising and reporting suspicious disease occurrence;
(c) access by the competent authority to laboratories with the facilities for diagnosing and differentiating listed and emerging diseases.
(9) A description shall be provided in accordance with Article 9 of Directive 2006/88/EC.
(10) An entire water catchment area from its sources to its estuary.
(11) Part of a water catchment area from the source(s) to a natural or artificial barrier that prevents the upward migration of aquatic animals from the lower stretches of the water catchment area.
(12) More than one water catchment area, including their estuaries, due to the epidemiological link between the catchment areas through the estuary.
(13) Compartments comprising one or more farms or mollusc farming areas where the health status regarding a specific disease is independent of the health status regarding that disease of surrounding natural waters.
(14) A compartment which is independent of the health status of surrounding waters, shall be supplied with water:
(a) through a water treatment plant inactivating the relevant pathogen in order to reduce the risk of the introduction of the disease to an acceptable level; or
(b) directly from a well, a borehole or a spring. Where such water supply is situated outside the premises of the farm, the water shall be supplied directly to the farm, and be channelled through a pipe.
(15) Provide technical information to demonstrate that the relevant pathogen is inactivated in order to reduce the risk of the introduction of the disease to an acceptable level.
(16) Compartments comprising one or more farms or mollusc farming areas where the health status regarding a specific disease is dependent on the health status of surrounding natural waters regarding that disease.
(17) A description shall be provided of the geographical localisation and the distance from other farms/farming areas that makes it possible to consider the compartment as one epidemiological unit.
(18) A description shall be provided of the common biosecurity system.
(19) Each farm or mollusc farming area in a compartment which is dependent on the health status of surrounding waters shall be subject to additional measures imposed by the competent authority, when considered necessary to prevent the introduction of diseases. Such measures may include the establishment of a buffer zone around the compartment in which a monitoring programme is carried out, and the establishment of additional protection against the intrusion of possible pathogen carriers or vectors.
(20) The geographical demarcation shall be clearly described and identified on a map, which must be attached as an Annex to the declaration/application. Any substantial modification in the geographical demarcation of the zone or compartment to be declared free must be subjected to a new application.
(21) In connection with a zone or a compartment dependent on the health status of surrounding waters, a buffer zone in which a monitoring programme is carried out shall be established, as appropriate. The demarcation of the buffer zones shall be such that it protects the disease-free zone from passive introduction of the disease. (Part II.1.5 of Annex V to Directive 2006/88/EC).
(22) Health status in accordance with Part A of Annex III to Directive 2006/88/EC.
(23) Relevant in cases of declaration of disease-free Member States, where minor areas of the Member State are not considered disease-free.
(24) Where a zone extends to more than one Member State, it may not be declared a disease-free zone unless the conditions set out in points 1.3, 1.4 and 1.5 of Part II of Annex V to Directive 2006/88/EC apply to all areas of that zone. In that case both Member States concerned shall apply for approval for the part of the zone situated in their territory.
(25) In accordance with Part II.4 of Annex V to Directive 2006/88/EC.

1.   Data on testing animals

ANNEX VModel for information to be submitted in relation to submissions of applications for and declarations of disease-free status (one table for each year of implementation)Member State, zone or compartment(1)

| Disease:
| Year:

Farm or mollusc farming area(2) | Number of samplings | Number of clinical inspections | Water temperature at sampling/inspection | Species at sampling | Species sampled | Number of animals sampled (total and by species) | Number of tests | Positive results of laboratorial examination | Positive results of clinical inspections
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
Total | | Total
2. Data on testing farms or farming areas
| Disease:
| Year:

Member State, zone or compartment(3) | Total number of farms or mollusc farming areas(4) | Total number of farms or mollusc farming areas under the programme | Number of farms or mollusc farming areas checked(5) | Number of positive farms or mollusc farming areas(6) | Number of new positive farms or mollusc farming areas(7) | Number of farms or mollusc farming areas depopulated | % positive farms or mollusc farming areas depopulated | Animals removed and disposed of(8) | Target indicators
% farms or mollusc farming areas coverage | % positive farms or mollusc farming areasPeriod farms or mollusc farming areas prevalence | % new positive farms or mollusc farming areasFarms or mollusc farming areas incidence
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 = (7/5) × 100 | 9 | 10 = (4/3) × 100 | 11 = (5/4) × 100 | 12 = (6/4) × 100
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
Total | | | | | | | | | | |
(1) Member State, zone or compartment as defined in point 7 of Annex IV.
(2) When the number of farms/mollusc farming areas is limited or no farms/mollusc farming areas are present in whole or parts of the Member State, zone or compartment subject to the application or declaration, and sampling therefore is done in wild populations, the geographical situation of the sampling should be given.
(3) Member State, zone or compartment as defined in point 7 of Annex IV.
(4) Total number of farms or mollusc farming areas existing in the Member State, zone or compartment as defined in point 7 of Annex IV.
(5) Check means to perform a farm/mollusc farming area level test under the programme to achieve disease-free status for the respective disease with the purpose of upgrading the health status of the farm/mollusc farming area. In this column a farm/mollusc farming area must not be counted twice even if it has been checked more than once.
(6) Farms or mollusc farming areas with at least one positive animal during the period independent of the number of times the farms or mollusc farming areas have been checked.
(7) Farms or mollusc farming areas in which the health status for the past reporting period was, either category I, category II, category III or category IV in accordance with Part A of Annex III to Directive 2006/88/EC but which have had during this period of reference at least one positive animal for the disease in question.In the case of programmes submitted before 1 August 2008, farms or mollusc farming areas which were not positive to the disease in question in the previous period and have at least one positive animal in this period.
(8) Animals × 1 000 or total weight of animals removed and disposed of.

1.   Report related to testing of animals

ANNEX VIMODEL REPORTMember State, zone or compartment(1)

| Disease:
| Year:

Farm or mollusc farming area(2) | Number of samplings | Number of clinical inspections | Water temperature at sampling/inspection | Species at sampling | Species sampled | Number of animals sampled (total and by species) | Number of tests | Positive results of laboratorial examination | Positive results of clinical inspections
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
Total | | Total
2. Report on testing farms or farming areas
| Disease:
| Year:

Member State, zone or compartment(3) | Total number of farms or mollusc farming areas(4) | Total number of farms or mollusc farming areas under the programme | Number of farms or mollusc farming areas checked(5) | Number of positive farms or mollusc farming areas(6) | Number of new positive farms or mollusc farming areas(7) | Number of farms or mollusc farming areas depopulated | % positive farms or mollusc farming areas depopulated | Animals removed and disposed of(8) | Target indicators
% farms or mollusc farming areas coverage | % positive farms or mollusc farming areasPeriod farms or mollusc farming areas prevalence | % new positive farms or mollusc farming areasFarms or mollusc farming areas incidence
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 = (7/5) × 100 | 9 | 10 = (4/3) × 100 | 11 = (5/4) × 100 | 12 = (6/4) × 100
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
| | | | | | | | | | |
Total | | | | | | | | | | |
(1) Member State, zone or compartment as defined in point 6 of Annex II.
(2) When the number of farms/farming areas is limited or no farms/farming areas are present in whole or parts of the Member State, zone or compartment subject to the application, and sampling therefore is carried out in wild populations, the geographical situation of the sampling must be given.
(3) Member State, zone or compartment as defined in point 6 of Annex II.
(4) Total number of farms or mollusc farming areas existing in the Member State, zone or compartment as defined in point 6 of Annex II.
(5) Check means to perform a farm/mollusc farming area level test under the programme for the respective disease with the purpose of upgrading the health status of the farm/mollusc farming area. In this column a farm/mollusc farming area must not be counted twice even if it has been checked more than once.
(6) Farms or mollusc farming areas with at least one positive animal during the period independent of the number of times the farms or mollusc farming areas have been checked.
(7) Farms or mollusc farming areas in which the health status for the past reporting period was, either Category I, Category II, Category III or Category IV in accordance with Part A of Annex III to Directive 2006/88/EC but which have had during this period of reference at least one positive animal for the disease in question.In the case of programmes submitted before 1 August 2008, farms or mollusc farming areas which were not positive to the disease in question in the previous period and have at least one positive animal in this period.
(8) Animals × 1 000 or total weight of animals removed and disposed of.

Pending: 32008D0457

27.6.2008 EN Official Journal of the European Union L 167/69
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community's financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, the United Kingdom is bound by the basic act and, as a consequence, by this Decision.
(15) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Ireland is bound by the basic act and, as a consequence, by this Decision.
(16) In accordance with Article 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Denmark is not bound by this Decision nor subject to application thereof.
(17) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
Part I Introduction 73
Chapter I Subject and definitions 73
Article 1 Subject matter 73
Article 2 Definitions 73
Part II Provisions common to the four Funds 74
Chapter 1 Designated authorities 74
Article 3 Common authorities 74
Article 4 Delegated authority 74
Article 5 Outsourcing of tasks 74
Chapter 2 Management and control systems 74
Article 6 Manual of procedures 74
Article 7 Implementation of the Fund by the responsible authority 75
Article 8 Conditions under which the responsible authority acts as executing body 75
Article 9 Selection and award procedure when the responsible authority acts as awarding body 75
Article 10 Grant agreements with final beneficiaries when the responsible authority acts as awarding body 76
Article 11 Implementation contracts 77
Article 12 Determination of the final Community contribution 77
Article 13 Technical assistance 77
Article 14 Technical assistance expenditure in the case of a common authority 77
Article 15 Verifications by the responsible authority 77
Article 16 Audit trail 78
Article 17 Audits of systems and audits of projects 78
Article 18 Verifications by the certifying authority 79
Chapter 3 Information to be provided regarding use of the Fund 79
Article 19 Principle of proportionality 79
Article 20 Description of management and control systems 79
Article 21 Revision of the description of management and control systems 79
Article 22 Programming documents 80
Article 23 Revision of financial breakdown in annual programmes 80
Article 24 Progress and final reports on implementation of annual programmes 80
Article 25 Documents established by the audit authority 80
Article 26 Documents established by the certifying authority 80
Chapter 4 Reporting irregularities 81
Article 27 Initial reporting — derogations 81
Article 28 Reporting of follow-up — Non-recovery 81
Article 29 Contacts with Member States 82
Article 30 Use of information 82
Chapter 5 Information and publicity 82
Article 31 Information for potential final beneficiaries 82
Article 32 Information for final beneficiaries 82
Article 33 Responsibilities of the responsible authority relating to information and publicity for the general public 82
Article 34 Responsibilities of final beneficiaries relating to information and publicity for the general public 83
Article 35 Technical characteristics of information and publicity for the operation 83
Chapter 6 Personal data 83
Article 36 Protection of personal data 83
Chapter 7 Electronic exchange of documents 83
Article 37 Electronic exchange of documents 83
Article 38 Computer system for the exchange of documents 83
Part III Provisions specific to the Integration Fund 84
Chapter 1 Eligibility rules 84
Article 39 Eligibility rules 84
Part IV Final provisions 84
Article 40 Addressees 84
ANNEXES 85
(a) designated authorities;
(b) management and control systems;
(c) information to be provided by the Member States to the Commission regarding use of the Fund;
(d) reporting of irregularities;
(e) information and publicity;
(f) personal data;
(g) electronic exchange of documents.
— ‘basic act’: Decision 2007/435/EC,
— ‘Fund’: the European Fund for the Integration of third-country nationals, as established by the basic act,
— ‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision of the European Parliament and of the Council No 573/2007/EC(5), Decision of the European Parliament and of the Council No 574/2007/EC(6), Decision of the European Parliament and of the Council No 575/2007/EC(7)and Decision 2007/435/EC as part of the General programme ‘Solidarity and Management of Migration Flows’,
— ‘responsible authority’: the body designated by a Member State under Article 23(1)(a) of the basic act,
— ‘certifying authority’: the body designated by a Member State under Article 23(1)(b) of the basic act,
— ‘audit authority’: the body designated by a Member State under Article 23(1)(c) of the basic act,
— ‘delegated authority’: the body designated by a Member State under Article 23(1)(d) of the basic act,
— ‘designated authorities’: all the authorities designated by a Member State under Article 23 of the basic act,
— ‘action’: action under the Fund, as defined in Article 4 of the basic act,
— ‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
— ‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
— ‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
— ‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision No C(2007) 3926,
— ‘priority’: set of actions defined as a priority in the strategic guidelines,
— ‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 13(4) of the basic act,
— ‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
— ‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
— ‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in point (a) of Article 1(1) of the convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests(8),
— ‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(9),
— ‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.
(a) the references of the relevant Community legislation;
(b) the task entrusted to the delegated authority;
(c) the rights and duties of the delegated authority and the responsibilities it assumes;
(d) the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e) the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
(a) functioning of the designated authorities;
(b) arrangements ensuring appropriate separation of functions;
(c) where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d) establishment of multiannual and annual programmes;
(e) establishment of audit strategy and annual audit plans;
(f) selection of projects, award of grants and monitoring and financial management of the projects;
(g) management of irregularities, financial corrections and recoveries;
(h) preparation and implementation of audit missions;
(i) preparation of audit reports and declarations;
(j) certification of expenditure;
(k) evaluation of the programme;
(l) reporting to the Commission;
(m) audit trail.
(a) the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b) the tasks of the responsible authority, as defined in Article 25 of the basic act, shall not be affected when the responsible authority also implements projects directly.
(a) the objectives;
(b) the selection criteria, which shall comply with Article 13(5) of the basic act, and the relevant supporting documents;
(c) the arrangements for Community and, if applicable, national financing;
(d) the arrangements and final date for submission of proposals.
(a) the eligibility rules for the expenditure;
(b) the time-limit for implementation; and
(c) the financial and other information to be kept and communicated.
(a) signature of grant agreements with selected final beneficiaries;
(b) follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
(a) the maximum amount of the grant;
(b) the maximum percentage of the Community contribution in accordance with Article 13(4) of the basic act;
(c) a detailed description and timetable of the project supported;
(d) if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e) the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex XI regarding the rules on eligibility of expenditure;
(f) the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g) the operational objectives of the project and the indicators to be used;
(h) the definition of eligible costs;
(i) the conditions relating to payment of the grant and bookkeeping requirements;
(j) the conditions relating to audit trail;
(k) the relevant provisions relating to data protection;
(l) the relevant provisions relating to publicity.
(a) the maximum amount stated in the grant agreement;
(b) the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 13(4) of the basic act (i.e. 50 % or 75 %); and
(c) the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex XI.
(a) administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b) verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c) on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
(a) it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b) it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c) it permits verification of application of the selection criteria established for the annual programme;
(d) it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
(a) include an appropriate mix of types and sizes of projects;
(b) take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
(a) the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b) the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c) the items of expenditure correspond to the eligibility requirements set out in Annex XI, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d) the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 2, 3, 4 and 15 of the basic act and, where appropriate, covers the target population;
(e) the public or private contribution has been paid to the final beneficiary in accordance with Article 13(2) of the basic act;
(f) there is an adequate audit trail;
(g) there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
(a) when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b) notify the Commission of any substantial change at the latest once any such change has taken effect;
(c) at the request of the Commission, provide a revised description in the event of multiple substantial changes.
(a) the Fund, the annual programme and the project concerned;
(b) the provision which has been infringed;
(c) the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d) the practices employed in committing the irregularity;
(e) where appropriate, whether the practice gives rise to a suspicion of fraud;
(f) the manner in which the irregularity was discovered;
(g) the amount of the Community contribution concerned.
(a) cases where the irregularities relate to amounts of less than EUR 10 000  chargeable to the general budget of the European Communities;
(b) cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c) cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d) cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
(a) where appropriate, the other Member States and third countries involved;
(b) the period during which, or the moment at which, the irregularity was committed;
(c) the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d) the date on which the primary administrative or judicial finding on the irregularity was established;
(e) the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f) the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g) the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h) where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i) the suspension of payments, where applicable, and the possibilities of recovery;
(j) the nature of the irregular expenditure.
(a) any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b) any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c) the reasons for any abandonment of recovery procedures;
(d) the reasons for any abandonment of criminal prosecutions.
(a) the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b) a description of the procedures for examining applications for funding and of the time periods involved;
(c) the criteria for selecting the projects to be financed;
(d) the contacts who can provide information on the annual programmes.
(a) at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b) annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. Individuals belonging to the target groups shall not be named. The address of the website shall be communicated to the Commission.
(a) the total Community contribution to the project exceeds EUR 100 000; and
(b) the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
1. the emblem of the European Union, in accordance with the graphic standards indicated in Annex X, and a reference to the European Union;
2. a reference to the Fund;
3. a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
ANNEX I Model description of management and control systems 86
ANNEX II Model multiannual programme 102
ANNEX III Model annual programme 104
ANNEX IV Model progress report on implementation of the annual programme 106
A. Technical report 106
B. Request for the second pre-financing payment 108
ANNEX V Model final report on implementation of the annual programme 110
A. Technical report 110
B. Request for payment of the balance/Statement of reimbursement 115
ANNEX VI Model audit strategy 116
Annex(es) to the audit strategy: Annual plans 117
ANNEX VII Model report by the audit authority 118
A. Annual audit report 118
B. Opinion on the functioning of the management and control systems 119
C. Validation of the payment request 121
ANNEX VIII Model declaration of expenditure for the second pre-financing 123
ANNEX IX Model declaration of expenditure for payment of the balance 124
ANNEX X Instructions concerning the emblem and definition of the standard colours 125
ANNEX XI Rules on the eligibility of expenditure — integration fund 127
Initial version
Revised version (number, date dd/mm/year) following dialogue with the Commission
V ersion revised for other reasons
1.1. General information on the designated authorities
1.1.1. Short description of the choices made on the designation of the different authorities
1.1.2. Indication of whether these management and control systems are operationalIf not, indication of the date when they will be operational
1.1.3. Indication of whether these management and control systems have been accredited by the Commission for other Community financial instruments (if applicable).
1.2. Organisation chart(s) of the entire body(-ies) within which the designated authorities are functioning
1.3. Responsible authority
1.3.1. The date and form of the formal designation of the responsible authority
1.3.2. Legal status of the responsible authority
1.3.3. Specification of the functions carried out directly by the responsible authority and (if applicable and/or foreseen) by other bodies under the responsibility of the responsible authority (outsourcing of tasks, excluding the tasks entrusted to the delegated authority(ies) under point 1.4)
1.3.4. Organisation chart and specification of the functions of the units (including the indicative number of posts allocated)
1.3.5. Information whether the responsible authority can also act as executing body for the projects co-financed by the Fund
1.3.6. If the responsible authority is the same for more than one of the four Funds, a description of the common functions and systems
1.4. The delegated authority(ies)
1.4.1. The reasons for establishing any delegated authority
1.4.2. The date and form of the formal designation of the delegated authority(ies)
1.4.3. Legal status of the delegated authority(ies)
1.4.4. Specification of the functions carried out directly by the delegated authority(ies) and (if applicable and/or foreseen) by other bodies under the responsibility of the delegated authority(ies) (outsourcing of tasks)
1.4.5. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.4.6. Information whether delegated authority(ies) can also act as executing body for the projects co-financed by the Fund
1.4.7. If the delegated authority(ies) is (are) the same for more than one of the four Funds, a description of the common functions and systems
1.5. Certifying authority
1.5.1. The date and form of the formal designation of the certifying authority
1.5.2. Legal status of the certifying authority
1.5.3. Specification of the functions carried out directly by the certifying authority and (if applicable and/or foreseen) by other bodies under the responsibility of the certifying authority (outsourcing of tasks)
1.5.4. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.5.5. If the certifying authority is the same for more than one of the four Funds, a description of the common functions and systems
1.6. Audit authority
1.6.1. The date and form of the formal designation of the audit authority
1.6.2. Legal status of the audit authority
1.6.3. Specification of the functions carried out directly by the audit authority and (if applicable and/or foreseen) by other bodies under the responsibility of the audit authority (outsourcing of tasks)
1.6.4. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.6.5. Staff qualifications for the audit authority and (if applicable and/or foreseen) of the other bodies expected to carry out audit work (outsourcing of tasks)
1.6.6. If the audit authority is the same for more than one of the four Funds, a description of the common functions and systems
1.6.7. If a responsible authority can also act as executing body for the projects co-financed by the Fund, a description of arrangements ensuring the independent position of the audit authority in accordance with article 8
2.1.Designation and supervision of the designated authorities 2.1. Designation and supervision of the designated authorities
2.1. Designation and supervision of the designated authorities
Short description of the process of setting up each of the designated authorities[The description should include all authorities]
Key targets Achieved? Comments
1 Rules governing the relations of the Member State with the designated authorities identify the respective responsibilities Y/N
2 Member State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals) Y/N
3 Each authority will inform their staff of the mission statement of the organisation as well as their job description and expected results Y/N
4 Steps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions Y/N
2.1. Designation and supervision of the designated authorities
2.2.Separation of functions 2.2. Separation of functions
2.2. Separation of functions
Short description of the arrangements defined to ensure a proper separation of functions[The description should include all authorities]
Key targets Achieved? Comments
1 Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements Y/N
2 Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions Y/N
3 The audit authority will be functionally independent of the responsible authority and the certifying authority. Y/N
4 The certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources Y/N
2.2. Separation of functions
2.3.Monitoring of delegated authority(ies) — if applicable 2.3. Monitoring of delegated authority(ies) — if applicable
2.3. Monitoring of delegated authority(ies) — if applicable
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 The tasks to be delegated are clearly defined Y/N
2 Procedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked. Y/N
3 Supervisory controls will take place to ensure that the tasks are carried out according to established procedures Y/N
2.3. Monitoring of delegated authority(ies) — if applicable
2.4.Monitoring of other tasks not carried out by the authorities themselves — if applicable 2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable
2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable
Short description of the process[This description should include all authorities]
Key targets Achieved? Comments
1 In case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management Y/N
2 In case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work Y/N
3 In case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification Y/N
4 In case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment Y/N
2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable
3.1.Establishing multiannual programmes 3.1. Establishing multiannual programmes
3.1. Establishing multiannual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Arrangements are foreseen to ensure the implementation of the principle of partnership in accordance with current national rules and practices Y/N
2 Procedures are defined to check that the multiannual programme is consistent with the strategic guidelines and complies with Community law, in particular with Community law aiming at ensuring the free movement of persons in conjunction with the directly related flanking measures with respect to external border controls, asylum and immigration Y/N
3 The multiannual programme will be approved by a duly authorised person Y/N
3.1. Establishing multiannual programmes
3.2.Establishing annual programmes 3.2. Establishing annual programmes
3.2. Establishing annual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Procedures are established to ensure:—consistency between the annual programmes and the multiannual programme—the eligibility of the actions envisaged in the annual programmes—consistency and complementarity of these actions with other national and Community instruments—the compliance with the rules concerning co-financing percentage—consistency with the priorities/specific priorities stated in the strategic guidelines — consistency between the annual programmes and the multiannual programme — the eligibility of the actions envisaged in the annual programmes — consistency and complementarity of these actions with other national and Community instruments — the compliance with the rules concerning co-financing percentage — consistency with the priorities/specific priorities stated in the strategic guidelines Y/N
— consistency between the annual programmes and the multiannual programme
— the eligibility of the actions envisaged in the annual programmes
— consistency and complementarity of these actions with other national and Community instruments
— the compliance with the rules concerning co-financing percentage
— consistency with the priorities/specific priorities stated in the strategic guidelines
2 Procedures are established to enable the submission of a revision of an annual programme when required under Article 23(1) of this Decision Y/N
3 Any modification to the financial breakdown of an annual programme and the reasons for it is documented Y/N
4 Any modification in the implementation of the annual programme not relating to the financial breakdown (e.g. on nature and timing of the calls for proposals or the scope of technical assistance) and the reason for it is documented Y/N
3.2. Establishing annual programmes
— consistency between the annual programmes and the multiannual programme
— the eligibility of the actions envisaged in the annual programmes
— consistency and complementarity of these actions with other national and Community instruments
— the compliance with the rules concerning co-financing percentage
— consistency with the priorities/specific priorities stated in the strategic guidelines
3.3.Establishing the audit strategy and the annual audit plans 3.3. Establishing the audit strategy and the annual audit plans
3.3. Establishing the audit strategy and the annual audit plans
Short description of the process[This description concerns the audit authority]
Key targets Achieved? Comments
1 Rules are defined to ensure a transparent and appropriate communication from the responsible authority to the audit authority on management procedures implemented and on projects prior to and throughout the programming period Y/N
2 Procedures are established to define annual audit plans (to be annexed each year to the audit strategy) and to send them to the Commission in time (if applicable) Y/N
3 The audit strategy and the annual audit plans are approved by a duly authorised person Y/N
3.3. Establishing the audit strategy and the annual audit plans
3.4.Responsible authority acting as an executing body — if applicable 3.4. Responsible authority acting as an executing body — if applicable
3.4. Responsible authority acting as an executing body — if applicable
Short description of the reasons leading the responsible authority to implement projects directly and the specific arrangements foreseen to strengthen the management and control systems[This description should include all authorities]
Key targets Achieved? Comments
1 The justification of the need for the responsible authority to implement projects will be documented and endorsed at the appropriate level Y/N
2 Specific arrangements are put in place to ensure that the nature and the objectives of the projects comply with the provisions defined for the Fund
3 Specific arrangements are put in place in order to prevent conflict of interest for the projects implemented by the responsible authority Y/N
4 Specific arrangements are put in place to ensure the principle of value for money is respected in the implementation of projects by the responsible authority Y/N
5 Procedures are defined to ensure that the contractual terms governing these projects are clear and complete in particular with regard to the financing conditions, the payment terms, the eligibility rules and the obligations regarding operational and financial reporting Y/N
6 Specific arrangements are put in place in order to ensure that the main functions of the responsible authority as provided for in the basic act are not affected in relation to the projects implemented by the responsible authority Y/N
7 When the responsible authority acts as an executing body, the audit authority is located in another body than the responsible authority (if not, please describe the additional guarantees put in place to ensure the proper independence of the audit authority) Y/N
8 The audit strategy will cover the specific risks which may be related to the implementation of projects by the responsible authority Y/N
3.4. Responsible authority acting as an executing body — if applicable
3.5.Selection and implementation of the projects (Responsible authority acting as an awarding body) 3.5. Selection and implementation of the projects (Responsible authority acting as an awarding body)
3.5. Selection and implementation of the projects (Responsible authority acting as an awarding body)
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 In the case of call for proposals (or tenders), rules are defined to ensure open competition and adequate publicity Y/N
2 Selection criteria will comply with the minimum criteria defined in the basic act Y/N
3 Procedures are defined for the receipt of proposals (or tenders) Y/N
4 Procedures are defined to ensure that the proposals (or tenders) are assessed against the predefined rules and criteria in a transparent and non-discriminatory manner Y/N
5 The award decisions and the contracts/grant agreements will be approved by a duly authorised person Y/N
6 Procedures are defined to ensure adequateex postinformation on the results of the selection process to the applicants Y/N
7 Procedures are defined to ensure the monitoring of the implementation of grant agreements/contracts according to the contractual terms Y/N
3.5. Selection and implementation of the projects (Responsible authority acting as an awarding body)
3.6.Monitoring of the projects implemented by the final beneficiaries 3.6. Monitoring of the projects implemented by the final beneficiaries
3.6. Monitoring of the projects implemented by the final beneficiaries
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Key operational and financial indicators will be established, monitored and communicated to the responsible authority for each project Y/N
2 On-the-spot verifications by the responsible authority are foreseen to allow monitoring (of both the operational and financial aspects) of the projects Y/N
3 The responsible authority will ensure that final beneficiaries make use of an appropriate accounting system in computerised form Y/N
4 The responsible authority will ensure that final beneficiaries implement the provisions on the visibility of the EU funding Y/N
3.6. Monitoring of the projects implemented by the final beneficiaries
3.7.Financial management of the project 3.7. Financial management of the project
3.7. Financial management of the project
Short description of the process[involves the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Financial transactions will be approved by duly authorised persons Y/N
2 Prior to making any payments/recoveries, verifications will be carried out in particular in order to monitor:—the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)—that products and/or services co-financed by the project have actually been delivered—the accuracy, completeness and effective payment of other contributions received from public or private resources—that the results of any audit activity have been taken into account — the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s) — that products and/or services co-financed by the project have actually been delivered — the accuracy, completeness and effective payment of other contributions received from public or private resources — that the results of any audit activity have been taken into account Y/N
— the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)
— that products and/or services co-financed by the project have actually been delivered
— the accuracy, completeness and effective payment of other contributions received from public or private resources
— that the results of any audit activity have been taken into account
3 Verifications will be carried out in order to have a reasonable assurance of the legality and regularity of the underlying transactions Y/N
4 Supervisory controls will be carried out throughout the programming period to ensure that the established financial procedures are respected Y/N
5 Verifications will be performed on the complementarity with other Community financial programmes in order to avoid double funding Y/N
3.7. Financial management of the project
— the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)
— that products and/or services co-financed by the project have actually been delivered
— the accuracy, completeness and effective payment of other contributions received from public or private resources
— that the results of any audit activity have been taken into account
3.8.Irregularities, corrections and recoveries 3.8. Irregularities, corrections and recoveries
3.8. Irregularities, corrections and recoveries
Short description of the process[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]
Key targets Achieved? Comments
1 Definitions of irregularities are established and comply with the Community requirements Y/N
2 Mechanisms are in place to ensure that irregularities can be detected in due time and immediate corrective measures are taken Y/N
3 Procedures are in place to ensure that the Commission is kept informed of irregularities detected, and if appropriate, of any corrective measure taken in accordance with the obligations set out in this decision Y/N
4 Procedures are in place to ensure a proper follow-up of recovery orders issued and, if applicable, of default interest Y/N
5 In case recovery orders cannot be cashed in, causes will be identified to evaluate whether Member States should reimburse the funds to the Community Budget or not Y/N
3.8. Irregularities, corrections and recoveries
3.9.Preparation and implementation of audit missions 3.9. Preparation and implementation of audit missions
3.9. Preparation and implementation of audit missions
Short description of the process[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]
Key targets Achieved? Comments
1 The audit practice is in line with internationally accepted standards Y/N
2 An audit manual is established for use by the auditors on the basis of the requirements defined in the basic act Y/N
3 Audits will be carried out to verify the effective functioning of the management and control systems Y/N
4 The checks to be carried on the eligible expenditure will be based on an appropriate sample, and will consist of at least 10 % of eligible expenses Y/N
5 The verifications on eligible expenses will verify at least the compliance, effectiveness and efficiency of the following elements: selection procedure, objectives of the project, reality of the achievements, eligibility of the expenses, valid supporting documents for the expenses, national co-financing, audit trail Y/N
6 A follow-up of earlier recommendations will take place on a regular basis Y/N
7 The projects implemented by the responsible authority will be subject to robust scrutiny Y/N
3.9. Preparation and implementation of audit missions
3.10.Audit report on annual programmes and related declarations 3.10. Audit report on annual programmes and related declarations
3.10. Audit report on annual programmes and related declarations
Short description of the process[This description should involved the audit authority]
Key targets Achieved? Comments
1 Procedures are established to consolidate the conclusions of the systems audit and the audit of projects for each annual programme Y/N
2 Checks will be performed to assess the validity of the requests for payment Y/N
3 Further examination will be launched in case of systemic errors or errors over the materiality threshold are detected Y/N
4 The report and the related declarations will be approved by a duly authorised person Y/N
3.10. Audit report on annual programmes and related declarations
3.11.Certification of expenditure 3.11. Certification of expenditure
3.11. Certification of expenditure
Short description of the process[involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Procedures are established to ensure that the necessary information is received from the responsible authority for the purpose of certification Y/N
2 Procedures are established to ensure that the audit report on each annual programme and the related declarations are received from the audit authority Y/N
3 Procedures are established to ensure that recoveries are taken into account for the final declaration of expenditure and to follow on-going legal proceedings or administrative appeals with suspensive effect regarding recoveries Y/N
4 Verifications will be performed to ensure the accuracy and completeness of the declaration of expenditure. (in particular, on any interest generated by the pre-financing received from the Commission as well as its effective use as national contribution) Y/N
5 In case of local currency, the methods used for the calculation in EUR comply with the rules defined by the Commission Y/N
3.11. Certification of expenditure
3.12.Evaluation of the programme 3.12. Evaluation of the programme
3.12. Evaluation of the programme
Short description of the process[involves the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 The guidance documents from the Commission on evaluations are disseminated widely and made available to all potential final beneficiaries and other interested parties Y/N
2 The key operational and financial indicators provided by the final beneficiaries to measure the achievements of the project will be recorded Y/N
3 The responsible authority (and/or delegated authorities) will ensure that the indicators provided are appropriate to measure the outcome and results of each project Y/N
4 Procedures are in place to ensure that the necessary evaluation will be carried out as required by the basic act Y/N
3.12. Evaluation of the programme
4.1.Documentation on the procedures 4.1. Documentation on the procedures
4.1. Documentation on the procedures
Short description of the process[involves all authorities]
Key targets Achieved? Comments
1 The authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.) Y/N
2 The procedures are approved by a duly authorised person Y/N
3 The established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions Y/N
4 Arrangements are in place to ensure that all relevant staff is informed of the established procedures Y/N
5 Where appropriate, these procedures include the use of check-lists summarising the key controls to be performed Y/N
6 Arrangements are in place to ensure the protection of personal data Y/N
4.1. Documentation on the procedures
4.2.Accounting and book keeping 4.2. Accounting and book keeping
4.2. Accounting and book keeping
Short description of the process[involves the responsible authority, the delegated authority(ies) and the certifying authority]
Key targets Achieved? Comments
1 Arrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow:—a full traceability of the Community resources at the level of the final beneficiaries and projects—the identification of any interest generated by the pre-financing received from the Commission—the identification of recovery orders issued and if applicable, whether they have been cashed — a full traceability of the Community resources at the level of the final beneficiaries and projects — the identification of any interest generated by the pre-financing received from the Commission — the identification of recovery orders issued and if applicable, whether they have been cashed Y/N
— a full traceability of the Community resources at the level of the final beneficiaries and projects
— the identification of any interest generated by the pre-financing received from the Commission
— the identification of recovery orders issued and if applicable, whether they have been cashed
2 The accounting and financial reporting system complies with the national data protection legislation Y/N
3 The accounting and financial reporting system to be used will be in computerised form Y/N
4 A back-up system exists to guarantee the continuity of operations should the need arise Y/N
5 In case of local currency, the methods used for the calculation in EUR comply with the rules defined by the Commission Y/N
4.2. Accounting and book keeping
— a full traceability of the Community resources at the level of the final beneficiaries and projects
— the identification of any interest generated by the pre-financing received from the Commission
— the identification of recovery orders issued and if applicable, whether they have been cashed
4.3.Reporting to the Commission 4.3. Reporting to the Commission
4.3. Reporting to the Commission
Short description of the process[involves all authorities]
Key targets Achieved? Comments
1 Reporting obligations have been identified as well as the implications for resources Y/N
2 The established procedures allow proper, timely and complete input by the designated authorities Y/N
3 Reports are approved by a duly authorised person Y/N
4.3. Reporting to the Commission
4.4.Audit trail 4.4. Audit trail
4.4. Audit trail
Short description of the process[involves all authorities]
Where are the following documents kept? Body/Unit in charge How long for?
Description of the management and control systems including manual(s) of procedures
Audit strategy
National multiannual programme and possible revisions
National annual programmes and possible revisions
European Commission Decisions on multiannual and annual programmes
Calls for proposals/Calls for tender
Applicant files/Contract files
Administrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports
Funding decisions or rejections
Project funding agreements
Financial commitment decisions for each of the projects
Progress reports and final reports submitted by funding recipients
Financial reports and payment applications submitted by funded project
Supporting documents for expenditure and revenue for funded project
Payments/recovery authorisations for funding (proof of verifications performed)
Payments/recovery orders for funding
Proof of payments/recovery of funding
Documentation related to the sampling methodology for the audit activity
Reports on audits carried out on projects
Reports on audits carried out at national level on management and control systems
Audit reports on annual programmes
Audit opinions on the management and control systems
Audit declarations on the validity of the requests for payment
Requests for payment sent to the European Commission
Certification of expenditure sent to the European Commission
Progress implementation reports sent to the European Commission
Final implementation reports sent to the European Commission
Proof of payment received from the European Commission
Evaluation reports sent to the European Commission
4.4. Audit trail
Authority Declaration Date and signature
Responsible authority I certify the accuracy and completeness of the information about the identification and internal control systems of the responsible authority Name:Function:Date:
signature
Certifying authority I certify the accuracy and completeness of the information about the identification and internal control systems of the certifying authority Name:Function:Date:
signature
Audit Authority I certify the accuracy and completeness of the information about the identification and internal control systems of the audit authorityandI can confirm that what has been described provides a reliable picture of all the management and control systems. Name:Function:Date:
signature
Initial version
Revised version (number, date dd/mm/year) following dialogue with the Commission
Version revised in the light of evaluations and/or following implementation difficulties
Version revised following the revision of the strategic guidelines
1.1. The national situation and the migratory flows affecting it
1.2. The measures undertaken by the Member State so far
1.3. The total national resources allocated
2.1. The requirements in the Member State in relation to the baseline situation
2.2. The operational objectives of the Member State designed to meet its requirements
3.1. Priority 1
3.2. Priority 2
3.3. Etc.Breakdown when presenting the information on the priorities chosen(a)The objective(s) of the strategy and examples of key actions(b)Description of target(s) concerned and the indicator(s) used(c)If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority (a) The objective(s) of the strategy and examples of key actions (b) Description of target(s) concerned and the indicator(s) used (c) If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
(a) The objective(s) of the strategy and examples of key actions
(b) Description of target(s) concerned and the indicator(s) used
(c) If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
(a) The objective(s) of the strategy and examples of key actions
(b) Description of target(s) concerned and the indicator(s) used
(c) If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
4.1. Priority 1
4.2. Priority 2
4.3. Etc.
5.1. The publication of the programme
5.2. The approach chosen to implement the principle of partnership
6.1 Community contribution
6.1.1. TableMultiannual programme — draft financial planTable 1Community contributionMember State: […]Fund: […](in EUR 1 000 — current prices)2007200820092010201120122013TotalPriority 1: […]0Priority 2: […]0Priority 3: […]0Priority …: […]0Technical assistance0Total00000000 Multiannual programme — draft financial plan Table 1Community contribution Member State: […] Fund: […] (in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 Total Priority 1: […] 0 Priority 2: […] 0 Priority 3: […] 0 Priority …: […] 0 Technical assistance 0 Total 0 0 0 0 0 0 0 0
Multiannual programme — draft financial plan
Table 1Community contribution
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 Total
Priority 1: […] 0
Priority 2: […] 0
Priority 3: […] 0
Priority …: […] 0
Technical assistance 0
Total 0 0 0 0 0 0 0 0
Multiannual programme — draft financial plan
Table 1Community contribution
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 Total
Priority 1: […] 0
Priority 2: […] 0
Priority 3: […] 0
Priority …: […] 0
Technical assistance 0
Total 0 0 0 0 0 0 0 0
6.1.2. Comments on the figures/trends
6.2 Overall financing plan
6.2.1. TableMultiannual programme — draft financial planTable 2Overall financing planMember State: […]Fund: […](in EUR 1 000 — current prices)2007200820092010201120122013TotalCommunity contributionPublic cofinancingPrivate cofinancingTotal00000000% Community contribution%%%%%%%% Multiannual programme — draft financial plan Table 2Overall financing plan Member State: […] Fund: […] (in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 Total Community contribution Public cofinancing Private cofinancing Total 0 0 0 0 0 0 0 0 % Community contribution % % % % % % % %
Multiannual programme — draft financial plan
Table 2Overall financing plan
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 Total
Community contribution
Public cofinancing
Private cofinancing
Total 0 0 0 0 0 0 0 0
% Community contribution % % % % % % % %
Multiannual programme — draft financial plan
Table 2Overall financing plan
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 Total
Community contribution
Public cofinancing
Private cofinancing
Total 0 0 0 0 0 0 0 0
% Community contribution % % % % % % % %
6.2.2. Comments on the figures/trends[signature of the responsible person]
Initial version
Revised version (number, date dd/mm/year) following dialogue with the Commission
Version revised for other reasons
1. GENERAL RULES FOR SELECTION OF PROJECTS TO BE FINANCED UNDER THE PROGRAMME
2. CHANGES IN THE MANAGEMENT AND CONTROL SYSTEMS (if appropriate)
3.1. Actions implementing priority 1
3.2. Actions implementing priority 2
3.3. Etc.
1. Purpose and scope of the action
2. Expected grant recipients
3. Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as an executing body
4. Expected quantified results and indicators to be used
5. Visibility of EC funding
6. Complementarity with similar actions financed by other EC instruments, if appropriate
7. Financial information
4.1. Purpose of the technical assistance
4.2. Expected quantified results
4.3. Visibility of EC funding
Annual programme — draft financial plan
Table 1Overview table
Member State: […]
Annual programme concerned: […]
Fund: […]
Ref. priority Ref. specific priority(1) Community contribution Public allocation Private allocation Total % EC Share of total
(all figures in EUR) (a) (b) (c) (d = a + b + c) (e = a/d) (d/total d)
Action 1: […] 0
Action 2: […] 0
Action 3: […] 0
Action 4: […] 0
Action 5: […] 0
Action …: […] 0
Action N: […] 0
Technical assistance 0
Other operations(2) 0
Total 0 0 0 0 % 100 %
1.1. Time table for the implementation of the programme
1.2. Description of the organisation of the selection of projects and tenders and their outcomes
1.3. Progress made in implementing the actions of the programme under the priorities chosen
1.3.1 Actions implementing Priority 1
1.3.2 Actions implementing Priority 2
1.3.3. Etc.
1.4. Use of technical assistance
1.5. Problems encountered and measures taken
Progress report on the implementation of the annual programme
Table 1Financial report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
Pre-financing payment(s) received from EC: [amount]
(all figures in EUR) Ref. priority Ref. specific priority(1) Programmed MS Montant engagé au niveau de l'EM EC contribution paid by MS to final beneficiaries Total eligible costs incurred to date by final beneficiaries
Total programmed costs EC contribution % EC contribution Total eligible costs EC contribution % EC contribution
(a) (b) (c = b/a) (d) (e) (f = e/d)
Action 1: […]
Action 2: […]
Action 3: […]
Action 4: […]
Action 5: […]
Action N: […]
Technical assistance
Other operations(2)
Total 0 0 0 0 0 0 0 0
↓ ↓
> 60 % of pre-financing payment(s) received?
Yes/no Yes/no
Notification of new irregularities(3)? No Yes (if Yes, fill in table 2)
Progress report on the implementation of the annual programme
Table 2Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Type of irregularity Date/source of first information Method of detection Possibility of fraud (Y/N) Amount concerned in EUR (Community contribution)
Follow-up of previous irregularities? No Yes (if Yes, fill in table 3)
Progress report on the implementation of the annual programme
Table 3Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Amount concerned (EC contribution) in EUR Follow-up actions Recovery order (amounts in EUR) Cancellation of EC contribution
Issued Paid Default interest Waived
EUR(4)
(a) a progress report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) a certified declaration of expenditure drawn up accounting for at least 60 % of the amount of the first pre-financing has been submitted or is attached;
(c) the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(d) there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.
Authority responsible for receiving payments
Bank
Bank account No
Account holder (if not the same as the authority responsible for receiving payments)
Date Name in capital letters, stamp, position and signature of competent authority
1.1. Time table on the implementation of the programme
1.2. Update from the progress report on the description of the organisation of the selection of projects and tenders and their outcomes, if appropriate
1.3. The achievements in implementing the actions of the programme under the priorities chosen
1.3.1. Actions implementing priority 1
1.3.2. Actions implementing priority 2
1.3.3. Etc.
1. Purpose and scope of the action
2. Changes from the programme as approved by the Commission (if appropriate)
3. Monitoring activities undertaken during and after the implementation
4. Actual results
5. Assessment of the actual results in comparison to the targets and indicators set in the programme
1.4. The results of the technical assistance
1.5. Problems encountered and measures taken on the implementation of the programme
1.6 Procedures applied when the responsible authority implemented project(s) directly acting as an executing body (if appropriate)
1.7. Coherence and complementarity with other instruments
2. ASSESSMENT OF THE PROGRESS MADE IN IMPLEMENTING THE MULTIANNUAL PROGRAMME
3.1. Measures taken to make the multiannual(1)and annual programme public
3.2. Implementation of the visibility principle
Final report on the implementation of the annual programme
Table 1Detailed financial report
Member State: […]
Annual programme concerned: […]
Priority/other actions: […]
Situation at: [day/month/year]
(all figures in EUR) Programmed by MS Committed at the level of the MS Actual figures accepted by the responsible authority(costs incurred by the beneficiaries and final EC contribution)
Actions Projects Ref. priority Ref. specific priority(2) Total programmed costs EC contribution % EC contribution Total eligible costs EC contribution %EC contribution Total eligible costs EC contribution due % EC contribution EC contribution paid EC still to pay/to recover by the RA
(a) (b) (c = b/a) (d) (e) (f = e/d) (g) (h) (i = h/g) (j) (k = h-j)
Action 1: […] project 1: […]
project N: […]
Total Action 1
Action …: […] project 1: […]
project N: […]
Total Action…: […]
Action N: […] project 1: […]
project N: […]
Total Action N
Technical assistance
Other operations(2)
Total 0 0 0 % 0 0 0 % 0 0 0 % 0 0
4.1. List of all pending recoveries at 30 June of the year N + 2 (N = year of this annual programme)Final report on the implementation of the annual programmeTable 2List of pending recovery ordersMember State: […]Fund: […]Situation at: [day/month/year]ReferenceAnnual ProgrammeProjectTotal amount to be recoveredEC contribution to be recoveredDeduced from the related financial report (Y/N)Reasons for recovery Final report on the implementation of the annual programme Table 2List of pending recovery orders Member State: […] Fund: […] Situation at: [day/month/year] Reference Annual Programme Project Total amount to be recovered EC contribution to be recovered Deduced from the related financial report (Y/N) Reasons for recovery
Final report on the implementation of the annual programme
Table 2List of pending recovery orders
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual Programme Project Total amount to be recovered EC contribution to be recovered Deduced from the related financial report (Y/N) Reasons for recovery
Final report on the implementation of the annual programme
Table 2List of pending recovery orders
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual Programme Project Total amount to be recovered EC contribution to be recovered Deduced from the related financial report (Y/N) Reasons for recovery
4.2. List of recovery ordersnotincluded in the financial reports of the previous annual programmes (if appropriate)Final report on the implementation of the annual programmeTable 3List of recovery orders not already deducted from previous declarations of expenditureMember State: […]Fund: […]Situation at: [day/month/year]ReferenceAnnual programmeProjectTotal amount recoveredEC contribution recoveredDate of recoveryReasons for recovery Final report on the implementation of the annual programme Table 3List of recovery orders not already deducted from previous declarations of expenditure Member State: […] Fund: […] Situation at: [day/month/year] Reference Annual programme Project Total amount recovered EC contribution recovered Date of recovery Reasons for recovery
Final report on the implementation of the annual programme
Table 3List of recovery orders not already deducted from previous declarations of expenditure
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual programme Project Total amount recovered EC contribution recovered Date of recovery Reasons for recovery
Final report on the implementation of the annual programme
Table 3List of recovery orders not already deducted from previous declarations of expenditure
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual programme Project Total amount recovered EC contribution recovered Date of recovery Reasons for recovery
Notification of new irregularities(3).? No Yes (if Yes, fill in table 4)
Final report on the implementation of the annual programme
Table 4Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual Programme Project Provision infringed Type of irregularity Date/Source of first information Method of detection Possibility of fraud(Y/N) Amount concerned in euro (Community contribution)
Follow-up of previous irregularities? No Yes (if Yes, fill in table 5)
Final report on the implementation of the annual programme
Table 5Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Amount concerned Follow-up actions Recovery order (amounts in EUR) Cancellation of EC contribution
(EC contribution) in EUR Issued Paid Default interest Waived
Final report on the implementation of the annual programme
Table 6Report per project
Project reference and title: […] Priority: […]
Final Beneficiary: […] Specific priority: […]
Situation at: [day/month/year] Action: […]
TECHNICAL SUMMARY
Objectives/achievements:
Relevant indicators:
Justification (in case of a specific priority):
FINANCIAL SUMMARY(all figures in EUR)Committed by the responsible authorityRequested by the final beneficiaryAccepted by the responsible authorityEC contribution paid by the responsible authoritya: Direct CostsFirst Pre-financing paymentb: Indirect CostsSecond Pre-financing paymentc: Costs covered by assigned income (if applicable)Final paymenta + b + c: Total Eligible Costs000Recovery orderd: EC contributione: contribution from final beneficiary and partners (public bodies)of which assigned incomef: contribution from final beneficiary and partners (non public bodies)g: contribution from third partiesh: Receipts generated by the projectEC contribution dued + e + f + g + h: Total Income000EC contribution still to pay/to recover% EC contribution/Total Costs (d/(a + b + c))%%% (all figures in EUR) Committed by the responsible authority Requested by the final beneficiary Accepted by the responsible authority EC contribution paid by the responsible authority a: Direct Costs First Pre-financing payment b: Indirect Costs Second Pre-financing payment c: Costs covered by assigned income (if applicable) Final payment a + b + c: Total Eligible Costs 0 0 0 Recovery order d: EC contribution e: contribution from final beneficiary and partners (public bodies) of which assigned income f: contribution from final beneficiary and partners (non public bodies) g: contribution from third parties h: Receipts generated by the project EC contribution due d + e + f + g + h: Total Income 0 0 0 EC contribution still to pay/to recover % EC contribution/Total Costs (d/(a + b + c)) % % %
(all figures in EUR) Committed by the responsible authority Requested by the final beneficiary Accepted by the responsible authority EC contribution paid by the responsible authority
a: Direct Costs First Pre-financing payment
b: Indirect Costs Second Pre-financing payment
c: Costs covered by assigned income (if applicable) Final payment
a + b + c: Total Eligible Costs 0 0 0 Recovery order
d: EC contribution
e: contribution from final beneficiary and partners (public bodies)
of which assigned income
f: contribution from final beneficiary and partners (non public bodies)
g: contribution from third parties
h: Receipts generated by the project EC contribution due
d + e + f + g + h: Total Income 0 0 0 EC contribution still to pay/to recover
% EC contribution/Total Costs (d/(a + b + c)) % % %
(all figures in EUR) Committed by the responsible authority Requested by the final beneficiary Accepted by the responsible authority EC contribution paid by the responsible authority
a: Direct Costs First Pre-financing payment
b: Indirect Costs Second Pre-financing payment
c: Costs covered by assigned income (if applicable) Final payment
a + b + c: Total Eligible Costs 0 0 0 Recovery order
d: EC contribution
e: contribution from final beneficiary and partners (public bodies)
of which assigned income
f: contribution from final beneficiary and partners (non public bodies)
g: contribution from third parties
h: Receipts generated by the project EC contribution due
d + e + f + g + h: Total Income 0 0 0 EC contribution still to pay/to recover
% EC contribution/Total Costs (d/(a + b + c)) % % %
— request payment of the following amount:EUR(4)+[exact figure to two decimal places]OR EUR(4) +
EUR(4) +
EUR(4) +
— declare for reimbursement the following amount:EUR(5)—[exact figure to two decimal places] EUR(5) —
EUR(5) —
EUR(5) —
(a) a final report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) a certified declaration of expenditure has been submitted or is attached;
(c) an annual audit report, an opinion on the functioning of the management and control system and a declaration on the validity of the payment request prepared by the audit authority have been submitted or are attached;
(d) any interest generated by the pre-financing payments has been posted to the annual programme, being regarded as national contribution and has been taken into account in the declaration of expenditure;
(e) the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(f) there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.
Authority responsible for receiving payments
Bank
Bank account No
Account holder (if not the same as the authority responsible for receiving payments)
Date Name in capital letters, stamp, position and signature of competent authority
1.1. Scope of the strategy (Funds covered)
1.2. Period covered by the strategy
1.3. Audit standards applied
2.1. Risk identification and assessment
2.2. Risk response and residual risk
3.1. Objectives of the audits
3.2. Priorities for the audits
4.1.1. The responsible body/-ies for the audit work
4.1.2. The authorities to be audited
4.1.3. Horizontal issues to be covered by the system audits
4.1.4. Indicative multiannual plan for system audits (if possible)
4.2.1. The responsible body/-ies for the audit work
4.2.2. Description of the sampling methodology
Year 2007
System audits
Funds Authorities concerned Processes concerned Scope of the audit Man-days Planning
Audits of projects
Funds Programme Year Priority Project Final Beneficiary Total eligible costs of the project Costs to be audited Man-days Planning
1. CHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE
2. MAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR
3. AUDIT PLAN YEAR 20XX
1.1. The bodies that have been involved in preparing the report
1.2. Identification and justification of major changes in the implementation of the audit plans related to the annual programme concerned
1.3. Summary table of the results of the auditsAudit reportMember State: […]Annual programme concerned: […]Situation at: [day/month/year]SYSTEM AUDITS CLOSED SINCE LAST REPORTFund(s)Authorities concernedProcesses concernedScope of the auditMan-days spentDate of final reportAUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xxFund(s)ProjectFinal beneficiaryTotal eligible costsEligible costs auditedFinancial correctionError rate(a)(b)(c)(d = c/b)Total000%Total annual programme(e)(f)Coverage rate: (=f/e) Audit report Member State: […] Annual programme concerned: […] Situation at: [day/month/year] SYSTEM AUDITS CLOSED SINCE LAST REPORT Fund(s) Authorities concerned Processes concerned Scope of the audit Man-days spent Date of final report AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx Fund(s) Project Final beneficiary Total eligible costs Eligible costs audited Financial correction Error rate (a) (b) (c) (d = c/b) Total 0 0 0 % Total annual programme (e) (f) Coverage rate: (=f/e)
Audit report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
SYSTEM AUDITS CLOSED SINCE LAST REPORT
Fund(s) Authorities concerned Processes concerned Scope of the audit Man-days spent Date of final report
AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx
Fund(s) Project Final beneficiary Total eligible costs Eligible costs audited Financial correction Error rate
(a) (b) (c) (d = c/b)
Total 0 0 0 %
Total annual programme (e) (f) Coverage rate: (=f/e)
Audit report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
SYSTEM AUDITS CLOSED SINCE LAST REPORT
Fund(s) Authorities concerned Processes concerned Scope of the audit Man-days spent Date of final report
AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx
Fund(s) Project Final beneficiary Total eligible costs Eligible costs audited Financial correction Error rate
(a) (b) (c) (d = c/b)
Total 0 0 0 %
Total annual programme (e) (f) Coverage rate: (=f/e)
2.1. The bodies that carried out audits
2.2. A summary list of the audits carried out
2.3. The principal findings, recommendations and the conclusions drawn from the audit work for the management and control systems
2.4. Financial impact of the audit findings
2.5. Additional work, where appropriate
2.6. Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections
2.7. Information on the follow-up of the audit recommendations
3.1. The bodies that carried out the audits
3.2. A summary list of audits carried out and the percentage of expenditure checked in relation to total eligible expenditure declared to the Commission
3.3. The principal findings, recommendations and conclusions of the audits with regard to the projects implemented
3.4. The conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system
3.5. Financial impact of the audit findings
3.6. Additional work, where appropriate
3.7. Information on the follow-up of audit recommendations
3.8. Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections
4.1. Information on the follow-up to previous system audit recommendations
4.2. Information on results of audits of actions of a systemic nature from previous annual programmes[signature of the responsible person]
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
EUR(1)
1. the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
4. the declaration of expenditure and the request for the second pre-financing payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.
Date Name in capital letters, stamp, position and signature of certifying authority
EUR(1)
1. the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. I have a reasonable assurance that the underlying transactions are legal and regular;
4. for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
5. the results of all audits carried out by or under the responsibility of the audit authority have been duly taken into account;
6. the declaration of expenditure and the request for the balance payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.
Date Name in capital letters, stamp, position and signature of certifying authority
1. In accordance with the basic act, for it to be eligible, expenditure must be:(a)within the scope of the Fund and within its objectives, as described in Articles 1, 2 and 3 of the basic act;(b)within the eligible actions listed in Article 4 of the basic act;(c)needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;(d)reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;(e)incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;(f)linked to the target groups referred to in the framework of the basic act;(g)incurred in accordance with the specific provisions in the grant agreement. (a) within the scope of the Fund and within its objectives, as described in Articles 1, 2 and 3 of the basic act; (b) within the eligible actions listed in Article 4 of the basic act; (c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission; (d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness; (e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project; (f) linked to the target groups referred to in the framework of the basic act; (g) incurred in accordance with the specific provisions in the grant agreement.
(a) within the scope of the Fund and within its objectives, as described in Articles 1, 2 and 3 of the basic act;
(b) within the eligible actions listed in Article 4 of the basic act;
(c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;
(d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) linked to the target groups referred to in the framework of the basic act;
(g) incurred in accordance with the specific provisions in the grant agreement.
(a) within the scope of the Fund and within its objectives, as described in Articles 1, 2 and 3 of the basic act;
(b) within the eligible actions listed in Article 4 of the basic act;
(c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;
(d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) linked to the target groups referred to in the framework of the basic act;
(g) incurred in accordance with the specific provisions in the grant agreement.
2. In the case of multiannual actions within the meaning of Article 13(6) of the basic act, only the part of the action co-financed by an annual programme is considered to be a project for the application of these eligibility rules.
3. Projects supported by the Fund shall not be financed by other sources covered by the Community budget. Projects supported by the Fund shall be co-financed by public or private sources.
Expenditure Income
+dDirect costs(DC)+indirect costs(fixed percentage of DC, defined in the grant agreement)+costs covered by assigned income (if applicable) + dDirect costs(DC) + indirect costs(fixed percentage of DC, defined in the grant agreement) + costs covered by assigned income (if applicable) +contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)+contribution from the final beneficiary and the partners in the project(1)+contribution from third parties+receipts generated by the project + contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision) + contribution from the final beneficiary and the partners in the project(1) + contribution from third parties + receipts generated by the project
+ dDirect costs(DC)
+ indirect costs(fixed percentage of DC, defined in the grant agreement)
+ costs covered by assigned income (if applicable)
+ contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ contribution from the final beneficiary and the partners in the project(1)
+ contribution from third parties
+ receipts generated by the project
= total eligible cost (TEC) = total income
+ dDirect costs(DC)
+ indirect costs(fixed percentage of DC, defined in the grant agreement)
+ costs covered by assigned income (if applicable)
+ contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ contribution from the final beneficiary and the partners in the project(1)
+ contribution from third parties
+ receipts generated by the project
1. Projects supported by the Fund must be of a non-profit-making nature. If, at the end of the project, the sources of income, including receipts, exceed expenditure, the contribution to the project from the Fund shall be reduced accordingly. All sources of income for the project must be recorded in the final beneficiary's accounts or tax documents, and must be identifiable and controllable.
2. Project income shall come from all financial contributions granted to the project by the Fund, from public or private sources, including the final beneficiary's own contribution, and from any receipts generated by the project. ‘Receipts’ for the purpose of this rule covers revenue received by a project during the eligibility period as described in point I.4, from sales, rentals, services, enrolment/fees or other equivalent income.
3. The Community contribution resulting from the application of the principle of non-profit, as referred to under Article 12(c) of this Decision, will be the ‘total eligible cost’ minus the ‘contribution from third parties’ and ‘receipts generated by the project’.
1. Costs relating to a project must be incurred and the respective payments (except for depreciation) made after 1 January of the year referred to in the financing decision approving the annual programmes of the Member States. The eligibility period is until 31 December of the year N + 1(2), meaning that the costs relating to a project must be incurred before this date.
2. An exception to the abovementioned eligibility period is made for:(a)projects supported under the 2007 annual programme, in accordance with Article 33(3) of the basic act;(b)technical assistance for Member States (refer to point V.3). (a) projects supported under the 2007 annual programme, in accordance with Article 33(3) of the basic act; (b) technical assistance for Member States (refer to point V.3).
(a) projects supported under the 2007 annual programme, in accordance with Article 33(3) of the basic act;
(b) technical assistance for Member States (refer to point V.3).
(a) projects supported under the 2007 annual programme, in accordance with Article 33(3) of the basic act;
(b) technical assistance for Member States (refer to point V.3).
1. Expenditure shall correspond to payments made by the final beneficiary. These must be in the form of financial (cash) transactions, with the exception of depreciation.
2. As a rule, expenditure shall be justified by official invoices. Where this cannot be done, expenditure shall be supported by accounting documents or supporting documents of equivalent evidential value.
3. Expenditure must be identifiable and verifiable. In particular,(a)it must be recorded in the accounting records of the final beneficiary;(b)it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and(c)it must be declared in accordance with the requirements of applicable tax and social legislation. (a) it must be recorded in the accounting records of the final beneficiary; (b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and (c) it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) it must be recorded in the accounting records of the final beneficiary;
(b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) it must be recorded in the accounting records of the final beneficiary;
(b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) it must be declared in accordance with the requirements of applicable tax and social legislation.
4. Where applicable, the final beneficiaries are obliged to keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
5. The storage and processing of such records must comply with the national data protection legislation.
1. Expenditure for actions described in Article 4 of the basic act must be:(a)incurred by the final beneficiaries defined in point I.1(e); and(b)incurred in the territory of the Member States, with the exception of actions concerning pre-travel measures referred to in Article 4.1 (c) of the basic act, which may be incurred in the territory of the Member States or in the country of origin. (a) incurred by the final beneficiaries defined in point I.1(e); and (b) incurred in the territory of the Member States, with the exception of actions concerning pre-travel measures referred to in Article 4.1 (c) of the basic act, which may be incurred in the territory of the Member States or in the country of origin.
(a) incurred by the final beneficiaries defined in point I.1(e); and
(b) incurred in the territory of the Member States, with the exception of actions concerning pre-travel measures referred to in Article 4.1 (c) of the basic act, which may be incurred in the territory of the Member States or in the country of origin.
(a) incurred by the final beneficiaries defined in point I.1(e); and
(b) incurred in the territory of the Member States, with the exception of actions concerning pre-travel measures referred to in Article 4.1 (c) of the basic act, which may be incurred in the territory of the Member States or in the country of origin.
2. Partners in the project registered and established in third countries may participate in projects on a no-cost basis, except in the case of international governmental organisations. Therefore, costs incurred by these partners are ineligible.
1. Direct costs for staff are eligible only for persons that have a key and direct role in the project, such as project managers and other staff operationally involved in the project, for example planning project activities, implementing (or monitoring) operational activities, delivering services to the final recipients of the project, etc.Costs for other members of staff in the final beneficiary organisation who only provide a supporting role (such as the general manager, accountant, procurement support, human resources support, information technology support, administrative assistant, receptionist, etc.) are not eligible as direct costs and are considered to be indirect costs (see point II.2).
2. Staff costs shall be detailed in the forward budget, indicating functions, number of staff and names.If the names of the persons are not yet known or cannot be disclosed, indication shall be provided of the professional and technical capacities of the persons set to implement the relevant functions/tasks within the project.
3. The cost of staff assigned to the project, i.e. salaries and social security contributions and other statutory costs, shall be eligible, provided that this does not exceed the average rates as regards the final beneficiary's usual policy on remuneration. Where applicable, this figure may include all the usual contributions paid by the employer, but it must exclude any bonuses, incentive payments or profit-sharing schemes. Levies, taxes or charges (in particular, direct taxes and social security contributions on wages) arising from projects co-financed by the Fund amount to eligible costs only where they are actually borne by the final beneficiary of the grant.
(a) a person contracted by the final beneficiary solely for the purpose of implementing the project;
(b) a person employed on a permanent basis by the final beneficiary who:—fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or—is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. — fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or — is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
— fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or
— is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
— fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or
— is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
1. Travel and subsistence costs are only eligible as direct costs for:(a)staff of the final beneficiary whose costs are eligible as defined in point II.1.1;(b)in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;(c)other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence. (a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1; (b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1; (c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
2. Travel costs shall be eligible on the basis of the actual costs incurred. Reimbursement rates shall be based on the cheapest form of public transport and flights shall, as a rule, be permitted only for journeys over 800 km (return trip), or where the geographical destination justifies travelling by air. Boarding passes must be kept. Where a private car is used, reimbursement is normally made either on the basis of the cost of public transport, or on the basis of mileage rates in accordance with published official rules in the Member State concerned or used by the final beneficiary.
3. Subsistence costs shall be eligible on the basis of real costs or a daily allowance. Where an organisation has its own daily rates (subsistence allowances), they shall be applied within ceilings established by the Member State in accordance with national legislation and practice. Subsistence allowances are normally understood to cover local transport (including taxis), accommodation, meals, local telephone calls and sundries.
1. Costs pertaining to the acquisition of equipment (based on depreciation of purchased assets, leasing or rental) are only eligible if they are essential to the implementation of the project. Equipment shall have the technical properties needed for the project and comply with applicable norms and standards.
2. Costs for day-to-day administrative equipment (such as printer, laptop, fax, copier, phone, cabling, etc.) are not eligible as direct costs and are to be considered as indirect costs (see point II.2).
3. The choice between leasing, rental or purchase must always be based on the least expensive option. However, if leasing or renting are not possible because of the short duration of the project or the rapid depreciation in value, purchase is accepted and the costs related to depreciation, as described below, may be eligible on the basis of national depreciation rules.
1. Where equipment is purchased before or during the lifetime of the project, only the portion of equipment depreciation corresponding to the duration of use for the project and the rate of actual use for the project is eligible.
2. Equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant.
3. Purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.
4. For individual items costing below EUR 1 000, the full purchase cost is eligible, provided that the equipment is purchased during the first three months of the project.
(a) The real estate shall not have been purchased through a Community grant.
(b) The real estate should only be used for implementation of the project. If not, only the portion of the costs corresponding to the use for the project is eligible.
1. The costs of consumables, supplies and general services are eligible provided that they are identifiable and directly necessary for the implementation of the project.
2. However, office supplies as well as all kinds of small administrative consumables, supplies, hospitality costs and general services (such as telephone, internet, postage, office cleaning, utilities, insurance, staff training, recruitment, etc.) are not direct eligible costs; they are included in indirect costs, as referred to in point II.2.
1. As a general rule, final beneficiaries must have the capacity to carry out the activities relating to the project themselves. Therefore, subcontracting must be limited and shall not exceed 40 % of the direct eligible costs of a project unless duly justified and approved in advance by the responsible authority.
2. Expenditure relating to the following subcontracts is ineligible for co-financing by the Fund:(a)subcontracting of tasks relating to the overall management of the project;(b)subcontracting that adds to the cost of the project without adding proportionate value to it;(c)subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided. (a) subcontracting of tasks relating to the overall management of the project; (b) subcontracting that adds to the cost of the project without adding proportionate value to it; (c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) subcontracting of tasks relating to the overall management of the project;
(b) subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) subcontracting of tasks relating to the overall management of the project;
(b) subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
3. For all subcontracts, subcontractors shall undertake to provide all audit and control bodies with all the necessary information relating to subcontracted activities.
1. Indirect costs relate to categories of expenditure that are not identifiable as specific costs directly linked to the project. A fixed percentage of the total amount ofdirect eligible costsmay be eligible as indirect costs, provided that:(a)the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;(b)the indirect costs are anticipated in the forward budget of the project;(c)the indirect costs do not include costs assigned to another heading of the budget for the project;(d)the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;(e)as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. (a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs; (b) the indirect costs are anticipated in the forward budget of the project; (c) the indirect costs do not include costs assigned to another heading of the budget for the project; (d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget; (e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where subcontracting exceeds 40 % of the eligible direct costs.
(a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) the indirect costs are anticipated in the forward budget of the project;
(c) the indirect costs do not include costs assigned to another heading of the budget for the project;
(d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where subcontracting exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where subcontracting exceeds 40 % of the eligible direct costs.
(a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) the indirect costs are anticipated in the forward budget of the project;
(c) the indirect costs do not include costs assigned to another heading of the budget for the project;
(d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where subcontracting exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where subcontracting exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where subcontracting exceeds 40 % of the eligible direct costs.
2. The percentage allocated to indirect costs shall cover the following costs in particular:(a)staff costs that are ineligible as direct costs as per point II.1.1.1(1);(b)administration and management expenses, such as costs identified in II.1.5.2;(c)bank fees and charges (except bank guarantees as defined in section II.1.7);(d)depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.3;(e)all costs linked to the project but excluded from section II.1 — ‘Direct Eligible Costs’. (a) staff costs that are ineligible as direct costs as per point II.1.1.1(1); (b) administration and management expenses, such as costs identified in II.1.5.2; (c) bank fees and charges (except bank guarantees as defined in section II.1.7); (d) depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.3; (e) all costs linked to the project but excluded from section II.1 — ‘Direct Eligible Costs’.
(a) staff costs that are ineligible as direct costs as per point II.1.1.1(1);
(b) administration and management expenses, such as costs identified in II.1.5.2;
(c) bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.3;
(e) all costs linked to the project but excluded from section II.1 — ‘Direct Eligible Costs’.
(a) staff costs that are ineligible as direct costs as per point II.1.1.1(1);
(b) administration and management expenses, such as costs identified in II.1.5.2;
(c) bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.3;
(e) all costs linked to the project but excluded from section II.1 — ‘Direct Eligible Costs’.
(a) VAT, except where the final beneficiary can show that he is unable to recover it;
(b) return on capital, debt and debt service charges, debit interest, foreign exchange commissions and exchange losses, provisions for losses or potential future liabilities, interest owed, doubtful debts, fines, financial penalties, litigation costs, and excessive or reckless expenditure;
(c) entertainment costs exclusively for project staff. Reasonable hospitality costs at social events justified by the project, such as an event at the end of the project or meetings of the project steering group, are permitted;
(d) costs declared by the final beneficiary and covered by another project or work programme receiving a Community grant;
(e) purchase of land and the purchase, construction and renovation of real estate;
(f) staff costs for officials who contribute to project implementation by accomplishing tasks that are part of their normal routine;
(g) contributions in kind.
1. In duly substantiated cases, co-financing of the project as regards the contribution from the final beneficiary and the partners in the project may be made up in part of contributions in terms of work carried out by permanent officials employed by these bodies and involved in the project. In this case these costs are not eligible as direct or indirect staff costs as defined under points II.1.1 and II.2 but as costs covered by assigned income.
2. Such contributions shall not exceed 50 % of the total contribution given by the final beneficiary. In this case, the following rules shall apply:(a)tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;(b)public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;(c)the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority. (a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority; (b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority; (c) the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
1. At the initiative of each Member State, the following technical assistance measures are eligible for each annual programme, within the limits specified in Article 15 of the basic act:(a)expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);(b)expenditure relating to audits and on-the-spot checks of actions or projects;(c)expenditure relating to evaluations of actions or projects;(d)expenditure relating to information, dissemination and transparency in relation to actions;(e)expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;(f)expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;(g)expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. (a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables); (b) expenditure relating to audits and on-the-spot checks of actions or projects; (c) expenditure relating to evaluations of actions or projects; (d) expenditure relating to information, dissemination and transparency in relation to actions; (e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds; (f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions; (g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) expenditure relating to audits and on-the-spot checks of actions or projects;
(c) expenditure relating to evaluations of actions or projects;
(d) expenditure relating to information, dissemination and transparency in relation to actions;
(e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) expenditure relating to audits and on-the-spot checks of actions or projects;
(c) expenditure relating to evaluations of actions or projects;
(d) expenditure relating to information, dissemination and transparency in relation to actions;
(e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
2. Technical assistance may finance expenses incurred by any of the following bodies: responsible authority, delegated authority, audit authority, certifying authority.
3. Activities linked to technical assistance must be performed and the corresponding payments made after 1 January of the year referred to in the financing decision approving the annual programmes of Member States. The eligibility period lasts until the end of June of the year N + 2(3)or any later date compatible with the deadline for the submission of the final report on implementation of the annual programme.
4. Any procurement must be carried out in accordance with national procurement rules established in the Member State.
5. Member States may implement technical assistance measures for this Fund together with technical assistance measures for some or all of the four Funds. However, in that case only the portion of the costs used to implement the common measure corresponding to this Fund shall be eligible for financing under this Fund, and Member States shall ensure that:(a)the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and(b)there is no double financing of costs. (a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and (b) there is no double financing of costs.
(a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) there is no double financing of costs.
(a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) there is no double financing of costs.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decision 2007/435/EC of 25 June 2007 establishing the European Fund for the Integration of third-country nationals for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(1), in particular Articles 21, 29(5), 31(6) and 33(4) thereof,
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community’s financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, the United Kingdom is bound by the basic act and, as a consequence, by this Decision.
(15) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Ireland is bound by the basic act and, as a consequence, by this Decision.
(16) In accordance with Article 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Denmark is not bound by this Decision nor subject to application thereof.
(17) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
HAS ADOPTED THIS DECISION:

Subject matter
Article 1
1. This Decision lays down rules for implementation of the Fund as regards:
(a)
designated authorities;
(b)
management and control systems;
(c)
information to be provided by the Member States to the Commission regarding use of the Fund;
(d)
reporting of irregularities;
(e)
information and publicity;
(f)
personal data;
(g)
electronic exchange of documents.
2. The provisions set out below shall apply without prejudice to Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities(4).

Definitions
Article 2
For the purposes of this Decision the following definitions shall apply:
—
‘basic act’: Decision 2007/435/EC,
—
‘Fund’: the European Fund for the Integration of third-country nationals, as established by the basic act,
—
‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision of the European Parliament and of the Council No 573/2007/EC(5), Decision of the European Parliament and of the Council No 574/2007/EC(6), Decision of the European Parliament and of the Council No 575/2007/EC(7)and Decision 2007/435/EC as part of the General programme ‘Solidarity and Management of Migration Flows’,
—
‘responsible authority’: the body designated by a Member State under Article 23(1)(a) of the basic act,
—
‘certifying authority’: the body designated by a Member State under Article 23(1)(b) of the basic act,
—
‘audit authority’: the body designated by a Member State under Article 23(1)(c) of the basic act,
—
‘delegated authority’: the body designated by a Member State under Article 23(1)(d) of the basic act,
—
‘designated authorities’: all the authorities designated by a Member State under Article 23 of the basic act,
—
‘action’: action under the Fund, as defined in Article 4 of the basic act,
—
‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
—
‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
—
‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
—
‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision No C(2007) 3926,
—
‘priority’: set of actions defined as a priority in the strategic guidelines,
—
‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 13(4) of the basic act,
—
‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
—
‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
—
‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in point (a) of Article 1(1) of the convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests(8),
—
‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(9),
—
‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.

Common authorities
Article 3
Member States may designate the same responsible authority, audit authority or certifying authority for two or more of the four Funds.

Delegated authority
Article 4
1. Any delegation of tasks shall comply with the principle of sound financial management, which requires effective and efficient internal control, and shall ensure compliance with the principle of non-discrimination and the visibility of Community funding. No implementing tasks delegated may give rise to conflicts of interest.
2. The scope of the tasks delegated by the responsible authority to the delegated authority and the detailed procedures for implementation of the delegated tasks shall be formally recorded in writing.
The act of delegation shall mention at least:
(a)
the references of the relevant Community legislation;
(b)
the task entrusted to the delegated authority;
(c)
the rights and duties of the delegated authority and the responsibilities it assumes;
(d)
the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e)
the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
3. The handling of communication with the Commission referred to in Article 23(1)(a) of the basic act shall not be delegated. The delegated authority shall communicate with the Commission via the responsible authority.
4. If the delegated authority is not a public administration or a body governed by the private law of the Member State which has a public-service mission, the responsible authority may not delegate to that authority any executive powers which involve a large measure of discretion implying political choices.
5. Delegation of tasks to the delegated authorities shall not affect the liability of the responsible authority, which shall remain answerable for the tasks it has delegated.
6. Where the responsible authority has delegated tasks to the delegated authority, all provisions of this Decision relating to the responsible authority shall applymutatis mutandisto the delegated authority.

Outsourcing of tasks
Article 5
Designated authorities may outsource some of their tasks but they shall remain answerable for the outsourced tasks in accordance with the responsibilities defined in Articles 25, 27 and 28 of the basic act.

Manual of procedures
Article 6
In accordance with Article 29(2) of the basic act and having regard to the principle of proportionality, Member States shall establish a manual setting out procedures and practical arrangements regarding:
(a)
functioning of the designated authorities;
(b)
arrangements ensuring appropriate separation of functions;
(c)
where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d)
establishment of multiannual and annual programmes;
(e)
establishment of audit strategy and annual audit plans;
(f)
selection of projects, award of grants and monitoring and financial management of the projects;
(g)
management of irregularities, financial corrections and recoveries;
(h)
preparation and implementation of audit missions;
(i)
preparation of audit reports and declarations;
(j)
certification of expenditure;
(k)
evaluation of the programme;
(l)
reporting to the Commission;
(m)
audit trail.

Implementation of the Fund by the responsible authority
Article 7
1. For implementation of the Fund, the responsible authority may act as awarding body and/or as executing body.
2. The responsible authority acts as awarding body in cases where it implements the projects, as a general rule, on the basis of annual open calls for proposals.
Neither the responsible authority nor any delegated authority may apply in response to these calls for proposals.
In duly justified cases, including continuation of multiannual projects in accordance with Article 13(6) of the basic act which were selected after a previous call for proposals, grants may be awarded without a call for proposals.
3. The responsible authority acts as executing body in cases where it decides to implement the projects directly because the characteristics of the projects leave no other choice for implementation, such asde juremonopoly situations or security reasons. In these cases, the rules concerning the final beneficiary shall applymutatis mutandisto the responsible authority.

Conditions under which the responsible authority acts as executing body
Article 8
1. The reasons which led the responsible authority to act as executing body for implementation of projects shall be identified and communicated to the Commission within the framework of the annual programme concerned.
2. When implementing the projects, the responsible authority shall ensure the principle of value for money and prevent conflicts of interest.
3. The responsible authority may implement the projects identified in accordance with Article 7(3) directly and/or in association with any national authority competent on account of its technical expertise, its high degree of specialisation or its administrative powers. The main national authorities involved in implementation shall also be identified in the annual programme concerned.
4. The administrative decision to co-finance a project under the Fund shall contain the information necessary to monitor the co-financed products and services and to check the expenditure incurred. All relevant provisions laid down for a grant agreement in Article 10(2) shall be specified in an equivalent form of legal instrument.
5. The final report on implementation of the annual programme shall include information on the procedures and practices applied to ensure adequate separation of functions, effective control and satisfactory protection of the European Communities’ financial interests and shall provide explanations on how conflicts of interest have been avoided.
6. When the responsible authority is expected to be executing body on a regular basis for projects co-financed by the Fund:
(a)
the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b)
the tasks of the responsible authority, as defined in Article 25 of the basic act, shall not be affected when the responsible authority also implements projects directly.
7. When a delegated authority is expected to be executing body for projects co-financed by the Fund, this delegated authority may not be the sole final beneficiary of the appropriations which it was delegated to manage.

Selection and award procedure when the responsible authority acts as awarding body
Article 9
1. The calls for proposals defined in Article 7(2) shall be published in a way that ensures maximum publicity among potential beneficiaries. Any change to the content of the calls for proposals shall also be published under the same conditions.
The calls for proposals shall specify:
(a)
the objectives;
(b)
the selection criteria, which shall comply with Article 13(5) of the basic act, and the relevant supporting documents;
(c)
the arrangements for Community and, if applicable, national financing;
(d)
the arrangements and final date for submission of proposals.
2. For the purposes of selection of projects and award of grants, the responsible authority shall ensure that potential beneficiaries are informed of the following specific conditions concerning the projects to be implemented:
(a)
the eligibility rules for the expenditure;
(b)
the time-limit for implementation; and
(c)
the financial and other information to be kept and communicated.
Before the award decision is taken the responsible authority shall satisfy itself that the final beneficiary and/or the partners in the project have the capacity to fulfil these conditions.
3. The responsible authority shall ensure that projects awarded grants have been subject to a formal, technical and budgetary analysis and qualitative assessment applying the criteria laid down in the call for proposals. The reasons for rejection of the other projects shall be recorded.
4. Member States shall determine who shall have the power to award projects and shall ensure that conflicts of interest are avoided in all cases and, in particular, when the applicants are national bodies.
5. The award decision shall indicate at least the name of the final beneficiary and/or of the partners in the project, the essential details of the project and its operational objectives, the maximum amount of co-financing from the Fund and the maximum rate of co-financing of the total eligible costs.
6. Written information shall be sent to each applicant on the results of the selection process containing an explanation of the selection decisions. If provided for in national legislation, the relevant review procedure shall be mentioned.

Grant agreements with final beneficiaries when the responsible authority acts as awarding body
Article 10
1. The responsible authority shall lay down detailed project management procedures covering,inter alia:
(a)
signature of grant agreements with selected final beneficiaries;
(b)
follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
2. The grant agreements shall lay down,inter alia:
(a)
the maximum amount of the grant;
(b)
the maximum percentage of the Community contribution in accordance with Article 13(4) of the basic act;
(c)
a detailed description and timetable of the project supported;
(d)
if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e)
the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex XI regarding the rules on eligibility of expenditure;
(f)
the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g)
the operational objectives of the project and the indicators to be used;
(h)
the definition of eligible costs;
(i)
the conditions relating to payment of the grant and bookkeeping requirements;
(j)
the conditions relating to audit trail;
(k)
the relevant provisions relating to data protection;
(l)
the relevant provisions relating to publicity.
3. If appropriate, the final beneficiaries shall ensure that all partners in the project are subject to the same obligations as them. The partners shall engage their responsibility through the final beneficiary which remains answerable, in last resort, for the respect of the contractual conditions by itself and all partners in the project.
The final beneficiaries shall keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
4. The grant agreements shall provide expressly for the Commission and the Court of Auditors to exercise their powers of control, based on documents and on the premises, over all final beneficiaries, partners in the project and subcontractors.

Implementation contracts
Article 11
Without prejudice to the applicable Community and national public procurement rules, the grant agreements shall lay down that, when implementing the projects, the final beneficiaries and/or the partners in the project shall award the procurement contract, following a tendering procedure, to the tender offering best value for money and that care be taken to avoid any conflict of interest. However, without prejudice to the applicable Community and national public procurement rules, contracts with a value of less than EUR 5 000 may be awarded on the basis of a single offer without a call for tender.

Determination of the final Community contribution
Article 12
For calculation of the final payment to the final beneficiary, the total Community contribution to each project shall be the lowest of the following three amounts:
(a)
the maximum amount stated in the grant agreement;
(b)
the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 13(4) of the basic act (i.e. 50 % or 75 %); and
(c)
the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex XI.

Technical assistance
Article 13
1. Technical assistance at the initiative of the Commission, as defined in Article 14 of the basic act, may be financed up to 100 % by the Fund.
2. Technical assistance at the initiative of the Member States, as defined in Article 15 of the basic act, may be financed up to 100 % by the Fund.
3. Technical assistance at the initiative of the Commission or the Member States may take the form of procurement contracts, expert fees and/or any administrative expenditure subject to the eligibility rules defined in Part III, Chapter 1.

Technical assistance expenditure in the case of a common authority
Article 14
1. When one or more designated authorities are common to two or more of the four Funds, the appropriations for the technical assistance expenditure on each of the annual programmes concerned may be merged, partly or entirely.
2. The expenditure on technical assistance shall be allocated between the Funds concerned, preferably on the basis of simple and representative apportionment formulae. Application of the formulae shall not lead to any increase in the maximum amount of technical assistance expenditure on each annual programme concerned.

Verifications by the responsible authority
Article 15
1. The verifications to be carried out by, or under the responsibility of, the responsible authority under Article 25(1)(h) of the basic act shall cover administrative, financial, technical and physical aspects of projects, as appropriate.
The verifications shall ensure that the expenditure declared is real and justified for the purpose of the project, that the projects granted have been delivered in accordance with the grant agreements, that the Community contribution complies with the rules, in particular regarding the financing structure defined in Article 13 of the basic act, that the applications for reimbursement by the final beneficiary are correct and that the projects and expenditure comply with Community and national rules and avoid double-financing of expenditure with other Community or national schemes and with other programming periods.
Moreover, the verifications shall include:
(a)
administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b)
verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c)
on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
The verifications indicated in points (a) and (b) do not have to be carried out if an obligation is imposed on the final beneficiary to provide an audit certificate from an independent auditor which covers all the aspects mentioned in points (a) and (b).
2. Records shall be kept of each verification, stating the work performed, the date, the results and the measures taken in response to errors detected. The responsible authority shall ensure that all the supporting documents regarding the verifications performed are kept available for the Commission and the Court of Auditors for a period of five years following closure of the project. This period shall be interrupted in the event of legal proceedings or at the duly substantiated request of the Commission.
3. Where the responsible authority acts as executing body under the annual programme, as defined in Article 7(3), the verifications referred to in paragraph 1 shall be implemented in accordance with the principle of adequate separation of functions.

Audit trail
Article 16
1. For the purposes of Article 25(1)(l) of the basic act, an audit trail shall be considered adequate if it complies with the following criteria:
(a)
it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b)
it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c)
it permits verification of application of the selection criteria established for the annual programme;
(d)
it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
2. The responsible authority shall ensure that a record is kept of the location of all documents relating to specific payments made under the Fund.

Audits of systems and audits of projects
Article 17
1. The audits referred to in Article 28(1)(a) and (b) of the basic act shall be carried out on the management and control systems established by the Member States and on a sample of projects selected by a method approved by the audit authority.
The sampling method shall:
(a)
include an appropriate mix of types and sizes of projects;
(b)
take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
The sample shall also include projects implemented by the responsible authority acting as executing body at least on a proportional basis.
The method used to select the sample shall be documented.
2. The audit on the management and control systems shall cover each of the following processes at least once before 2013: programming, delegation of tasks, selection and award, monitoring of the projects, payment, certification of expenditure, reporting to the Commission, detection and treatment of potential irregularities and evaluation of the programmes.
3. The audits of projects shall be carried out on the spot on the basis of documentation and records held by the final beneficiary and/or the partners in the project. The audits shall verify that:
(a)
the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b)
the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c)
the items of expenditure correspond to the eligibility requirements set out in Annex XI, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d)
the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 2, 3, 4 and 15 of the basic act and, where appropriate, covers the target population;
(e)
the public or private contribution has been paid to the final beneficiary in accordance with Article 13(2) of the basic act;
(f)
there is an adequate audit trail;
(g)
there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
4. Only expenditure within the scope of an audit carried out under paragraph 3 shall be counted towards the amount of expenditure audited for the purpose of Article 28(1)(b) of the basic act. If the audit is performed before the project has been closed, only the expenditure actually audited is taken into account to calculate the coverage rate.
5. Where problems detected appear to be systemic in nature and may therefore entail a risk to other projects, the audit authority shall ensure that further examination is carried out, including additional audits where necessary, to establish the scale of such problems. The necessary preventive and corrective measures shall be taken by the relevant authorities.
6. The audit authority shall draw conclusions on the basis of the results of the audits relating to expenditure declared to the Commission and shall communicate the conclusions to the Commission in the annual audit report. In annual programmes for which the error rate is above the materiality level of 2 % of the Community contribution, the audit authority shall analyse the significance of this error and take the necessary measures, including making appropriate recommendations, which shall be communicated at least in the annual audit report.

Verifications by the certifying authority
Article 18
1. In cases where the audit authority gives a qualified opinion or an adverse opinion on the functioning of the management and control system, the certifying authority shall verify that this information has been sent to the Commission. It shall also ensure that an adequate action plan has been implemented by the responsible authority to restore effectively functioning management and control systems and to assess the impact of the malfunctioning on the declaration of expenditure.
2. If the request for payment or statement of reimbursement is not validated by the audit authority for the final report on implementation of the annual programme, the certifying authority shall ensure that a correct request for payment or statement of reimbursement is established without delay.

Principle of proportionality
Article 19
1. Pursuant to Article 8(2) of the basic act, the extent to which the information available to a Member State on use of the Fund is transmitted to the Commission in the documents referred to in this chapter may be proportionate to the amount of the Community contribution allocated to the Member State concerned and, where appropriate, this information may be provided in summarised form.
2. However, upon a request from the Commission, the Member State shall nevertheless provide more detailed information. The Commission may request this information if it appears necessary in order for the Commission to fulfil effectively its obligations under the basic act and the Financial Regulation.

Description of management and control systems
Article 20
1. The description of the management and control systems referred to in Articles 29(4) and 30(2) of the basic act shall be submitted in accordance with the model in Annex I.
2. The responsible authority shall validate the description of the systems implemented by any delegated authority. Each of the designated authorities shall confirm the accuracy of the description of the management and control systems which concerns it. In addition, the audit authority shall also confirm the completeness of the description.
3. When examining the description, the Commission may request clarifications and propose measures to comply with the provisions defined in the basic act. If necessary, on-site visits may be carried out by Commission officials or authorised Commission representatives.
4. If the responsible authority is the same for two or more of the four Funds or where common systems apply to two or more of the Funds, a description of the common management and control systems may be submitted highlighting, where appropriate, any specific features.

Revision of the description of management and control systems
Article 21
1. The responsible authority shall:
(a)
when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b)
notify the Commission of any substantial change at the latest once any such change has taken effect;
(c)
at the request of the Commission, provide a revised description in the event of multiple substantial changes.
2. Substantial changes are changes which are likely to have an impact on the separation of functions, on the effectiveness of selection, award, control and payment mechanisms and on communication with the Commission. They shall include, in particular, changes in one of the designated authorities, in the accounting system and in the payment and certification processes.
3. Revision of the management and control systems shall follow the same procedure as laid down in Article 20.

Programming documents
Article 22
1. Member States shall submit to the Commission a multiannual programme, as referred to in Article 17 of the basic act, in accordance with the model in Annex II.
2. Member States shall submit to the Commission the annual programmes, as referred to in Article 19 of the basic act, in accordance with the model in Annex III.
3. The financial plans linked to the multiannual programme shall present a breakdown of the budgeted amounts by priority, as defined in the strategic guidelines.
The financial plans linked to the annual programmes shall present a breakdown of the budgeted amounts by category of action, as defined in Article 4 of the basic act, with a reference to the priorities.

Revision of financial breakdown in annual programmes
Article 23
1. In order to revise the annual programme approved by the Commission pursuant to Article 19(4) of the basic act, the Member State concerned shall submit a revised draft annual programme to the Commission before 1 May of the year following the reference year. The Commission shall examine and, as soon as possible, approve the revised programme in accordance with the procedure laid down in Article 19(4) of the basic act.
2. Changes to the financial breakdown without revision of the annual programme pursuant to paragraph 1 shall not exceed 10 % of the total contribution from the Fund and shall be allowed only in circumstances justified by causes beyond the control of the responsible authority. An adequate explanation of any such changes shall be provided in the progress report and/or in the final report on the implementation of the annual programme.

Progress and final reports on implementation of annual programmes
Article 24
1. Member States shall submit to the Commission the progress reports on implementation of the annual programme and payment requests, as referred to in Article 37(4) of the basic act, in accordance with the model in Annex IV.
2. Member States shall submit to the Commission the final reports on implementation of the annual programme and payment requests, as referred to in Article 38(1)(b) of the basic act, in accordance with the model in Annex V.
3. The financial tables linked to the progress reports and final reports shall present a breakdown of the amounts both by priority, as defined in the strategic guidelines, and by projects for each category of action, as defined in Article 4 of the basic act.

Documents established by the audit authority
Article 25
1. The audit strategy referred to in Article 28(1)(c) of the basic act shall be established in accordance with the model in VI.
2. Except when each of the last two annual programmes adopted by the Commission corresponds to an annual Community contribution below EUR 1 million, the audit authority shall submit an annual audit plan before 15 February each year, as from 2009. The audit plan shall be established as an annex to the audit strategy in accordance with the model in Annex VI. In the case of a combined audit strategy, as provided for in Article 28(2) of the basic act, a combined annual audit plan may be submitted.
3. The audit report and the opinion referred to in Articles 28(3)(a) and 28(3)(b) of the basic act shall be based on the systems audits and audits of projects carried out in accordance with the audit strategy and shall be drawn up in accordance with the models in Annexes VII.A and B.
4. The validity declaration referred to in Article 28(3)(c) of the basic act shall be based on all the audit work carried out by the audit authority and on additional checks, if necessary. The validity declaration shall be drawn up in accordance with the model in Annex VII.C.
5. If there is any limitation on the scope of the examination or if the level of irregular expenditure detected does not allow provision of an unqualified opinion for the annual opinion referred to in Article 28(3)(b) of the basic act or in the declaration referred to in point (c) of the same Article, the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.

Documents established by the certifying authority
Article 26
1. The certified declaration of expenditure relating to the request for a second pre-financing payment referred to in Article 37(4) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex VIII.
2. The certified declaration of expenditure relating to the request for a final payment referred to in Article 38(1)(a) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex IX.

Initial reporting — derogations
Article 27
1. In accordance with the models in Annexes IV and V, Member States shall report to the Commission any irregularity which has been the subject of a primary administrative or judicial finding in the progress or final reports on implementation of the annual programmes.
The report shall indicate:
(a)
the Fund, the annual programme and the project concerned;
(b)
the provision which has been infringed;
(c)
the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d)
the practices employed in committing the irregularity;
(e)
where appropriate, whether the practice gives rise to a suspicion of fraud;
(f)
the manner in which the irregularity was discovered;
(g)
the amount of the Community contribution concerned.
However, the following cases need not be reported, except in cases of suspected fraud:
(a)
cases where the irregularities relate to amounts of less than EUR 10 000 chargeable to the general budget of the European Communities;
(b)
cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c)
cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d)
cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
where appropriate, the other Member States and third countries involved;
(b)
the period during which, or the moment at which, the irregularity was committed;
(c)
the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d)
the date on which the primary administrative or judicial finding on the irregularity was established;
(e)
the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f)
the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g)
the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h)
where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i)
the suspension of payments, where applicable, and the possibilities of recovery;
(j)
the nature of the irregular expenditure.
3. Where some of the information referred to in paragraph 2, in particular on the practices employed in committing the irregularity and on the manner in which the irregularity was discovered, is not available, Member States shall as far as possible supply the missing information when forwarding subsequent reports of irregularities to the Commission.

Reporting of follow-up — Non-recovery
Article 28
1. Member States shall inform the Commission, with reference to any previous report made under Article 27, of the procedures instituted with respect to all irregularities previously notified and of significant changes resulting from them. This information shall be given in the progress reports or final reports on implementation of the annual programmes in accordance with the models in Annexes IV and V.
The report shall indicate the amounts which have been, or are expected to be, recovered.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b)
any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c)
the reasons for any abandonment of recovery procedures;
(d)
the reasons for any abandonment of criminal prosecutions.
Member States shall report to the Commission all administrative or judicial decisions terminating such procedures, or the main points thereof, and shall state, in particular, whether or not the findings are such that fraud is suspected.

Contacts with Member States
Article 29
1. The Commission shall maintain appropriate contacts with the Member States concerned for the purpose of supplementing the information supplied on the irregularities referred to in Article 27 and on the procedures referred to in Article 28 on the possibility of recovery.
2. Independently of the contacts referred to in paragraph 1, the Commission shall inform Member States in cases where the nature of the irregularity is such as to suggest that identical or similar practices could occur in other Member States.

Use of information
Article 30
1. The Commission may use any information of a general or operational nature communicated by Member States under this Decision to perform risk analyses and may, on the basis of the information obtained, produce reports and develop early-warning systems serving to identify risks more effectively.
2. The Commission shall regularly inform the Member States concerned of the use made of information under paragraph 1.

Information for potential final beneficiaries
Article 31
1. The responsible authority shall ensure that the key indications regarding the multiannual and annual programmes are disseminated widely, with details of the financial contributions concerned, and that they are made available to all interested parties.
However, the responsible authority may decide to keep confidential the internal management arrangements laid down in the multiannual programme or in the annual programmes and any other information relating to implementation of the Fund on grounds of public security.
2. The responsible authority shall provide potential final beneficiaries with at least the following information:
(a)
the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b)
a description of the procedures for examining applications for funding and of the time periods involved;
(c)
the criteria for selecting the projects to be financed;
(d)
the contacts who can provide information on the annual programmes.
In addition, the responsible authority shall inform potential final beneficiaries of the publication provided for in Article 33(2)(b).

Information for final beneficiaries
Article 32
The responsible authority shall inform final beneficiaries that acceptance of funding also implies acceptance of their inclusion on the list of final beneficiaries published in accordance with Article 33(2)(b).

Responsibilities of the responsible authority relating to information and publicity for the general public
Article 33
1. The responsible authority shall ensure that information and publicity measures are implemented with the aim of the widest possible media coverage using various forms and methods of communication at the appropriate territorial level.
2. The responsible authority shall organise at least the following information and publicity measures:
(a)
at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b)
annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. Individuals belonging to the target groups shall not be named. The address of the website shall be communicated to the Commission.

Responsibilities of final beneficiaries relating to information and publicity for the general public
Article 34
1. The final beneficiary shall be responsible for informing the public, by means of the measures laid down in paragraphs 2, 3 and 4, about the assistance obtained from the Fund.
2. The final beneficiary shall put up a permanent prominent plaque of significant size no later than three months after completion of any project that fulfils the following conditions:
(a)
the total Community contribution to the project exceeds EUR 100 000; and
(b)
the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
The plaque shall state the type and name of the project. In addition, the information referred to in Article 35 shall take up at least 25 % of the plaque.
3. Where a project receives funding under an annual programme co-financed by the Fund, the final beneficiary shall ensure that those taking part in the project have been informed of that funding.
4. Any document, including any attendance or other certificate, concerning such projects shall include a statement indicating that the project is co-financed by the Fund.

Technical characteristics of information and publicity for the operation
Article 35
All information and publicity measures aimed at final beneficiaries, potential final beneficiaries and the general public shall include:
1.
the emblem of the European Union, in accordance with the graphic standards indicated in Annex X, and a reference to the European Union;
2.
a reference to the Fund;
3.
a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
For small promotional items or for promotional items linked to two or more of the four Funds, points 1 and 3 shall not apply.

Protection of personal data
Article 36
1. Member States and the Commission shall take all necessary measures to prevent any unauthorised disclosure of, or illegitimate access to, the information referred to in Article 25(1)(i) of the basic act, information collected by the Commission in the course of its on-the-spot checks and the information referred to in Chapter 4.
2. The information referred to in Chapter 4 may not be sent to persons other than those in the Member States or within the Community institutions whose duties require that they have access to it, unless the Member State supplying such information has expressly agreed so.

Electronic exchange of documents
Article 37
In addition to the duly signed paper versions of the documents referred to in Chapter 3, the information shall also be sent, whenever possible, by electronic means.

Computer system for the exchange of documents
Article 38
1. If the Commission develops a computer system for secure data exchange between the Commission and each Member State for implementation of the Fund, the Member States shall be informed of and, at their request, involved in development of any such computer system.
2. The Commission and the designated authorities, along with the bodies to which the tasks have been delegated, shall record the documents referred to in Chapter 3 in the computer system mentioned in paragraph 1.
3. In addition, Member States may be invited voluntarily to provide information referred to in Articles 27 and 28 using the existing specific system managed by the Commission for collecting the irregularities detected under the Structural Funds.
4. Any costs of an interface between the common computer system and national, regional and local computer systems and any costs of adapting national, regional and local systems to the technical requirements of the common system shall be eligible under Article 15 of the basic act.

Eligibility rules
Article 39
1. The rules set out in Annex XI shall be used to determine the eligibility of expenditure on action financed under the annual programmes referred to in Article 33(4) of the basic act.
2. The rules are applicable to expenditure incurred by the final beneficiaries and shall applymutatis mutandisto expenditure incurred by the partners in the project.
3. Member States may apply national eligibility rules that are more rigorous than those laid down in this Decision.
It shall be for the Commission to evaluate whether the applicable national eligibility rules comply with this condition.

Addressees
Article 40
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decision 2007/435/EC of 25 June 2007 establishing the European Fund for the Integration of third-country nationals for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(1), in particular Articles 21, 29(5), 31(6) and 33(4) thereof,
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community’s financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, the United Kingdom is bound by the basic act and, as a consequence, by this Decision.
(15) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Ireland is bound by the basic act and, as a consequence, by this Decision.
(16) In accordance with Article 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Denmark is not bound by this Decision nor subject to application thereof.
(17) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
HAS ADOPTED THIS DECISION:

Subject matter

1. This Decision lays down rules for implementation of the Fund as regards:
(a)
designated authorities;
(b)
management and control systems;
(c)
information to be provided by the Member States to the Commission regarding use of the Fund;
(d)
reporting of irregularities;
(e)
information and publicity;
(f)
personal data;
(g)
electronic exchange of documents.
2. The provisions set out below shall apply without prejudice to Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities(4).

Definitions

For the purposes of this Decision the following definitions shall apply:
—
‘basic act’: Decision 2007/435/EC,
—
‘Fund’: the European Fund for the Integration of third-country nationals, as established by the basic act,
—
‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision of the European Parliament and of the Council No 573/2007/EC(5), Decision of the European Parliament and of the Council No 574/2007/EC(6), Decision of the European Parliament and of the Council No 575/2007/EC(7)and Decision 2007/435/EC as part of the General programme ‘Solidarity and Management of Migration Flows’,
—
‘responsible authority’: the body designated by a Member State under Article 23(1)(a) of the basic act,
—
‘certifying authority’: the body designated by a Member State under Article 23(1)(b) of the basic act,
—
‘audit authority’: the body designated by a Member State under Article 23(1)(c) of the basic act,
—
‘delegated authority’: the body designated by a Member State under Article 23(1)(d) of the basic act,
—
‘designated authorities’: all the authorities designated by a Member State under Article 23 of the basic act,
—
‘action’: action under the Fund, as defined in Article 4 of the basic act,
—
‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
—
‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
—
‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
—
‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision No C(2007) 3926,
—
‘priority’: set of actions defined as a priority in the strategic guidelines,
—
‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 13(4) of the basic act,
—
‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
—
‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
—
‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in point (a) of Article 1(1) of the convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests(8),
—
‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(9),
—
‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.

Common authorities

Member States may designate the same responsible authority, audit authority or certifying authority for two or more of the four Funds.

Delegated authority

1. Any delegation of tasks shall comply with the principle of sound financial management, which requires effective and efficient internal control, and shall ensure compliance with the principle of non-discrimination and the visibility of Community funding. No implementing tasks delegated may give rise to conflicts of interest.
2. The scope of the tasks delegated by the responsible authority to the delegated authority and the detailed procedures for implementation of the delegated tasks shall be formally recorded in writing.
The act of delegation shall mention at least:
(a)
the references of the relevant Community legislation;
(b)
the task entrusted to the delegated authority;
(c)
the rights and duties of the delegated authority and the responsibilities it assumes;
(d)
the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e)
the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
3. The handling of communication with the Commission referred to in Article 23(1)(a) of the basic act shall not be delegated. The delegated authority shall communicate with the Commission via the responsible authority.
4. If the delegated authority is not a public administration or a body governed by the private law of the Member State which has a public-service mission, the responsible authority may not delegate to that authority any executive powers which involve a large measure of discretion implying political choices.
5. Delegation of tasks to the delegated authorities shall not affect the liability of the responsible authority, which shall remain answerable for the tasks it has delegated.
6. Where the responsible authority has delegated tasks to the delegated authority, all provisions of this Decision relating to the responsible authority shall applymutatis mutandisto the delegated authority.

Outsourcing of tasks

Designated authorities may outsource some of their tasks but they shall remain answerable for the outsourced tasks in accordance with the responsibilities defined in Articles 25, 27 and 28 of the basic act.

Manual of procedures

In accordance with Article 29(2) of the basic act and having regard to the principle of proportionality, Member States shall establish a manual setting out procedures and practical arrangements regarding:
(a)
functioning of the designated authorities;
(b)
arrangements ensuring appropriate separation of functions;
(c)
where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d)
establishment of multiannual and annual programmes;
(e)
establishment of audit strategy and annual audit plans;
(f)
selection of projects, award of grants and monitoring and financial management of the projects;
(g)
management of irregularities, financial corrections and recoveries;
(h)
preparation and implementation of audit missions;
(i)
preparation of audit reports and declarations;
(j)
certification of expenditure;
(k)
evaluation of the programme;
(l)
reporting to the Commission;
(m)
audit trail.

Implementation of the Fund by the responsible authority

1. For implementation of the Fund, the responsible authority may act as awarding body and/or as executing body.
2. The responsible authority acts as awarding body in cases where it implements the projects, as a general rule, on the basis of annual open calls for proposals.
Neither the responsible authority nor any delegated authority may apply in response to these calls for proposals.
In duly justified cases, including continuation of multiannual projects in accordance with Article 13(6) of the basic act which were selected after a previous call for proposals, grants may be awarded without a call for proposals.
3. The responsible authority acts as executing body in cases where it decides to implement the projects directly because the characteristics of the projects leave no other choice for implementation, such asde juremonopoly situations or security reasons. In these cases, the rules concerning the final beneficiary shall applymutatis mutandisto the responsible authority.

Conditions under which the responsible authority acts as executing body

1. The reasons which led the responsible authority to act as executing body for implementation of projects shall be identified and communicated to the Commission within the framework of the annual programme concerned.
2. When implementing the projects, the responsible authority shall ensure the principle of value for money and prevent conflicts of interest.
3. The responsible authority may implement the projects identified in accordance with Article 7(3) directly and/or in association with any national authority competent on account of its technical expertise, its high degree of specialisation or its administrative powers. The main national authorities involved in implementation shall also be identified in the annual programme concerned.
4. The administrative decision to co-finance a project under the Fund shall contain the information necessary to monitor the co-financed products and services and to check the expenditure incurred. All relevant provisions laid down for a grant agreement in Article 10(2) shall be specified in an equivalent form of legal instrument.
5. The final report on implementation of the annual programme shall include information on the procedures and practices applied to ensure adequate separation of functions, effective control and satisfactory protection of the European Communities’ financial interests and shall provide explanations on how conflicts of interest have been avoided.
6. When the responsible authority is expected to be executing body on a regular basis for projects co-financed by the Fund:
(a)
the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b)
the tasks of the responsible authority, as defined in Article 25 of the basic act, shall not be affected when the responsible authority also implements projects directly.
7. When a delegated authority is expected to be executing body for projects co-financed by the Fund, this delegated authority may not be the sole final beneficiary of the appropriations which it was delegated to manage.

Selection and award procedure when the responsible authority acts as awarding body

1. The calls for proposals defined in Article 7(2) shall be published in a way that ensures maximum publicity among potential beneficiaries. Any change to the content of the calls for proposals shall also be published under the same conditions.
The calls for proposals shall specify:
(a)
the objectives;
(b)
the selection criteria, which shall comply with Article 13(5) of the basic act, and the relevant supporting documents;
(c)
the arrangements for Community and, if applicable, national financing;
(d)
the arrangements and final date for submission of proposals.
2. For the purposes of selection of projects and award of grants, the responsible authority shall ensure that potential beneficiaries are informed of the following specific conditions concerning the projects to be implemented:
(a)
the eligibility rules for the expenditure;
(b)
the time-limit for implementation; and
(c)
the financial and other information to be kept and communicated.
Before the award decision is taken the responsible authority shall satisfy itself that the final beneficiary and/or the partners in the project have the capacity to fulfil these conditions.
3. The responsible authority shall ensure that projects awarded grants have been subject to a formal, technical and budgetary analysis and qualitative assessment applying the criteria laid down in the call for proposals. The reasons for rejection of the other projects shall be recorded.
4. Member States shall determine who shall have the power to award projects and shall ensure that conflicts of interest are avoided in all cases and, in particular, when the applicants are national bodies.
5. The award decision shall indicate at least the name of the final beneficiary and/or of the partners in the project, the essential details of the project and its operational objectives, the maximum amount of co-financing from the Fund and the maximum rate of co-financing of the total eligible costs.
6. Written information shall be sent to each applicant on the results of the selection process containing an explanation of the selection decisions. If provided for in national legislation, the relevant review procedure shall be mentioned.

Grant agreements with final beneficiaries when the responsible authority acts as awarding body

1. The responsible authority shall lay down detailed project management procedures covering,inter alia:
(a)
signature of grant agreements with selected final beneficiaries;
(b)
follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
2. The grant agreements shall lay down,inter alia:
(a)
the maximum amount of the grant;
(b)
the maximum percentage of the Community contribution in accordance with Article 13(4) of the basic act;
(c)
a detailed description and timetable of the project supported;
(d)
if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e)
the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex XI regarding the rules on eligibility of expenditure;
(f)
the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g)
the operational objectives of the project and the indicators to be used;
(h)
the definition of eligible costs;
(i)
the conditions relating to payment of the grant and bookkeeping requirements;
(j)
the conditions relating to audit trail;
(k)
the relevant provisions relating to data protection;
(l)
the relevant provisions relating to publicity.
3. If appropriate, the final beneficiaries shall ensure that all partners in the project are subject to the same obligations as them. The partners shall engage their responsibility through the final beneficiary which remains answerable, in last resort, for the respect of the contractual conditions by itself and all partners in the project.
The final beneficiaries shall keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
4. The grant agreements shall provide expressly for the Commission and the Court of Auditors to exercise their powers of control, based on documents and on the premises, over all final beneficiaries, partners in the project and subcontractors.

Implementation contracts

Without prejudice to the applicable Community and national public procurement rules, the grant agreements shall lay down that, when implementing the projects, the final beneficiaries and/or the partners in the project shall award the procurement contract, following a tendering procedure, to the tender offering best value for money and that care be taken to avoid any conflict of interest. However, without prejudice to the applicable Community and national public procurement rules, contracts with a value of less than EUR 5 000 may be awarded on the basis of a single offer without a call for tender.

Determination of the final Community contribution

For calculation of the final payment to the final beneficiary, the total Community contribution to each project shall be the lowest of the following three amounts:
(a)
the maximum amount stated in the grant agreement;
(b)
the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 13(4) of the basic act (i.e. 50 % or 75 %); and
(c)
the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex XI.

Technical assistance

1. Technical assistance at the initiative of the Commission, as defined in Article 14 of the basic act, may be financed up to 100 % by the Fund.
2. Technical assistance at the initiative of the Member States, as defined in Article 15 of the basic act, may be financed up to 100 % by the Fund.
3. Technical assistance at the initiative of the Commission or the Member States may take the form of procurement contracts, expert fees and/or any administrative expenditure subject to the eligibility rules defined in Part III, Chapter 1.

Technical assistance expenditure in the case of a common authority

1. When one or more designated authorities are common to two or more of the four Funds, the appropriations for the technical assistance expenditure on each of the annual programmes concerned may be merged, partly or entirely.
2. The expenditure on technical assistance shall be allocated between the Funds concerned, preferably on the basis of simple and representative apportionment formulae. Application of the formulae shall not lead to any increase in the maximum amount of technical assistance expenditure on each annual programme concerned.

Verifications by the responsible authority

1. The verifications to be carried out by, or under the responsibility of, the responsible authority under Article 25(1)(h) of the basic act shall cover administrative, financial, technical and physical aspects of projects, as appropriate.
The verifications shall ensure that the expenditure declared is real and justified for the purpose of the project, that the projects granted have been delivered in accordance with the grant agreements, that the Community contribution complies with the rules, in particular regarding the financing structure defined in Article 13 of the basic act, that the applications for reimbursement by the final beneficiary are correct and that the projects and expenditure comply with Community and national rules and avoid double-financing of expenditure with other Community or national schemes and with other programming periods.
Moreover, the verifications shall include:
(a)
administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b)
verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c)
on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
The verifications indicated in points (a) and (b) do not have to be carried out if an obligation is imposed on the final beneficiary to provide an audit certificate from an independent auditor which covers all the aspects mentioned in points (a) and (b).
2. Records shall be kept of each verification, stating the work performed, the date, the results and the measures taken in response to errors detected. The responsible authority shall ensure that all the supporting documents regarding the verifications performed are kept available for the Commission and the Court of Auditors for a period of five years following closure of the project. This period shall be interrupted in the event of legal proceedings or at the duly substantiated request of the Commission.
3. Where the responsible authority acts as executing body under the annual programme, as defined in Article 7(3), the verifications referred to in paragraph 1 shall be implemented in accordance with the principle of adequate separation of functions.

Audit trail

1. For the purposes of Article 25(1)(l) of the basic act, an audit trail shall be considered adequate if it complies with the following criteria:
(a)
it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b)
it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c)
it permits verification of application of the selection criteria established for the annual programme;
(d)
it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
2. The responsible authority shall ensure that a record is kept of the location of all documents relating to specific payments made under the Fund.

Audits of systems and audits of projects

1. The audits referred to in Article 28(1)(a) and (b) of the basic act shall be carried out on the management and control systems established by the Member States and on a sample of projects selected by a method approved by the audit authority.
The sampling method shall:
(a)
include an appropriate mix of types and sizes of projects;
(b)
take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
The sample shall also include projects implemented by the responsible authority acting as executing body at least on a proportional basis.
The method used to select the sample shall be documented.
2. The audit on the management and control systems shall cover each of the following processes at least once before 2013: programming, delegation of tasks, selection and award, monitoring of the projects, payment, certification of expenditure, reporting to the Commission, detection and treatment of potential irregularities and evaluation of the programmes.
3. The audits of projects shall be carried out on the spot on the basis of documentation and records held by the final beneficiary and/or the partners in the project. The audits shall verify that:
(a)
the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b)
the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c)
the items of expenditure correspond to the eligibility requirements set out in Annex XI, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d)
the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 2, 3, 4 and 15 of the basic act and, where appropriate, covers the target population;
(e)
the public or private contribution has been paid to the final beneficiary in accordance with Article 13(2) of the basic act;
(f)
there is an adequate audit trail;
(g)
there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
4. Only expenditure within the scope of an audit carried out under paragraph 3 shall be counted towards the amount of expenditure audited for the purpose of Article 28(1)(b) of the basic act. If the audit is performed before the project has been closed, only the expenditure actually audited is taken into account to calculate the coverage rate.
5. Where problems detected appear to be systemic in nature and may therefore entail a risk to other projects, the audit authority shall ensure that further examination is carried out, including additional audits where necessary, to establish the scale of such problems. The necessary preventive and corrective measures shall be taken by the relevant authorities.
6. The audit authority shall draw conclusions on the basis of the results of the audits relating to expenditure declared to the Commission and shall communicate the conclusions to the Commission in the annual audit report. In annual programmes for which the error rate is above the materiality level of 2 % of the Community contribution, the audit authority shall analyse the significance of this error and take the necessary measures, including making appropriate recommendations, which shall be communicated at least in the annual audit report.

Verifications by the certifying authority

1. In cases where the audit authority gives a qualified opinion or an adverse opinion on the functioning of the management and control system, the certifying authority shall verify that this information has been sent to the Commission. It shall also ensure that an adequate action plan has been implemented by the responsible authority to restore effectively functioning management and control systems and to assess the impact of the malfunctioning on the declaration of expenditure.
2. If the request for payment or statement of reimbursement is not validated by the audit authority for the final report on implementation of the annual programme, the certifying authority shall ensure that a correct request for payment or statement of reimbursement is established without delay.

Principle of proportionality

1. Pursuant to Article 8(2) of the basic act, the extent to which the information available to a Member State on use of the Fund is transmitted to the Commission in the documents referred to in this chapter may be proportionate to the amount of the Community contribution allocated to the Member State concerned and, where appropriate, this information may be provided in summarised form.
2. However, upon a request from the Commission, the Member State shall nevertheless provide more detailed information. The Commission may request this information if it appears necessary in order for the Commission to fulfil effectively its obligations under the basic act and the Financial Regulation.

Description of management and control systems

1. The description of the management and control systems referred to in Articles 29(4) and 30(2) of the basic act shall be submitted in accordance with the model in Annex I.
2. The responsible authority shall validate the description of the systems implemented by any delegated authority. Each of the designated authorities shall confirm the accuracy of the description of the management and control systems which concerns it. In addition, the audit authority shall also confirm the completeness of the description.
3. When examining the description, the Commission may request clarifications and propose measures to comply with the provisions defined in the basic act. If necessary, on-site visits may be carried out by Commission officials or authorised Commission representatives.
4. If the responsible authority is the same for two or more of the four Funds or where common systems apply to two or more of the Funds, a description of the common management and control systems may be submitted highlighting, where appropriate, any specific features.

Revision of the description of management and control systems

1. The responsible authority shall:
(a)
when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b)
notify the Commission of any substantial change at the latest once any such change has taken effect;
(c)
at the request of the Commission, provide a revised description in the event of multiple substantial changes.
2. Substantial changes are changes which are likely to have an impact on the separation of functions, on the effectiveness of selection, award, control and payment mechanisms and on communication with the Commission. They shall include, in particular, changes in one of the designated authorities, in the accounting system and in the payment and certification processes.
3. Revision of the management and control systems shall follow the same procedure as laid down in Article 20.

Programming documents

1. Member States shall submit to the Commission a multiannual programme, as referred to in Article 17 of the basic act, in accordance with the model in Annex II.
2. Member States shall submit to the Commission the annual programmes, as referred to in Article 19 of the basic act, in accordance with the model in Annex III.
3. The financial plans linked to the multiannual programme shall present a breakdown of the budgeted amounts by priority, as defined in the strategic guidelines.
The financial plans linked to the annual programmes shall present a breakdown of the budgeted amounts by category of action, as defined in Article 4 of the basic act, with a reference to the priorities.

Revision of financial breakdown in annual programmes

1. In order to revise the annual programme approved by the Commission pursuant to Article 19(4) of the basic act, the Member State concerned shall submit a revised draft annual programme to the Commission before 1 May of the year following the reference year. The Commission shall examine and, as soon as possible, approve the revised programme in accordance with the procedure laid down in Article 19(4) of the basic act.
2. Changes to the financial breakdown without revision of the annual programme pursuant to paragraph 1 shall not exceed 10 % of the total contribution from the Fund and shall be allowed only in circumstances justified by causes beyond the control of the responsible authority. An adequate explanation of any such changes shall be provided in the progress report and/or in the final report on the implementation of the annual programme.

Progress and final reports on implementation of annual programmes

1. Member States shall submit to the Commission the progress reports on implementation of the annual programme and payment requests, as referred to in Article 37(4) of the basic act, in accordance with the model in Annex IV.
2. Member States shall submit to the Commission the final reports on implementation of the annual programme and payment requests, as referred to in Article 38(1)(b) of the basic act, in accordance with the model in Annex V.
3. The financial tables linked to the progress reports and final reports shall present a breakdown of the amounts both by priority, as defined in the strategic guidelines, and by projects for each category of action, as defined in Article 4 of the basic act.

Documents established by the audit authority

1. The audit strategy referred to in Article 28(1)(c) of the basic act shall be established in accordance with the model in VI.
2. Except when each of the last two annual programmes adopted by the Commission corresponds to an annual Community contribution below EUR 1 million, the audit authority shall submit an annual audit plan before 15 February each year, as from 2009. The audit plan shall be established as an annex to the audit strategy in accordance with the model in Annex VI. In the case of a combined audit strategy, as provided for in Article 28(2) of the basic act, a combined annual audit plan may be submitted.
3. The audit report and the opinion referred to in Articles 28(3)(a) and 28(3)(b) of the basic act shall be based on the systems audits and audits of projects carried out in accordance with the audit strategy and shall be drawn up in accordance with the models in Annexes VII.A and B.
4. The validity declaration referred to in Article 28(3)(c) of the basic act shall be based on all the audit work carried out by the audit authority and on additional checks, if necessary. The validity declaration shall be drawn up in accordance with the model in Annex VII.C.
5. If there is any limitation on the scope of the examination or if the level of irregular expenditure detected does not allow provision of an unqualified opinion for the annual opinion referred to in Article 28(3)(b) of the basic act or in the declaration referred to in point (c) of the same Article, the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.

Documents established by the certifying authority

1. The certified declaration of expenditure relating to the request for a second pre-financing payment referred to in Article 37(4) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex VIII.
2. The certified declaration of expenditure relating to the request for a final payment referred to in Article 38(1)(a) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex IX.

Initial reporting — derogations

1. In accordance with the models in Annexes IV and V, Member States shall report to the Commission any irregularity which has been the subject of a primary administrative or judicial finding in the progress or final reports on implementation of the annual programmes.
The report shall indicate:
(a)
the Fund, the annual programme and the project concerned;
(b)
the provision which has been infringed;
(c)
the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d)
the practices employed in committing the irregularity;
(e)
where appropriate, whether the practice gives rise to a suspicion of fraud;
(f)
the manner in which the irregularity was discovered;
(g)
the amount of the Community contribution concerned.
However, the following cases need not be reported, except in cases of suspected fraud:
(a)
cases where the irregularities relate to amounts of less than EUR 10 000 chargeable to the general budget of the European Communities;
(b)
cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c)
cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d)
cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
where appropriate, the other Member States and third countries involved;
(b)
the period during which, or the moment at which, the irregularity was committed;
(c)
the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d)
the date on which the primary administrative or judicial finding on the irregularity was established;
(e)
the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f)
the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g)
the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h)
where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i)
the suspension of payments, where applicable, and the possibilities of recovery;
(j)
the nature of the irregular expenditure.
3. Where some of the information referred to in paragraph 2, in particular on the practices employed in committing the irregularity and on the manner in which the irregularity was discovered, is not available, Member States shall as far as possible supply the missing information when forwarding subsequent reports of irregularities to the Commission.

Reporting of follow-up — Non-recovery

1. Member States shall inform the Commission, with reference to any previous report made under Article 27, of the procedures instituted with respect to all irregularities previously notified and of significant changes resulting from them. This information shall be given in the progress reports or final reports on implementation of the annual programmes in accordance with the models in Annexes IV and V.
The report shall indicate the amounts which have been, or are expected to be, recovered.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b)
any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c)
the reasons for any abandonment of recovery procedures;
(d)
the reasons for any abandonment of criminal prosecutions.
Member States shall report to the Commission all administrative or judicial decisions terminating such procedures, or the main points thereof, and shall state, in particular, whether or not the findings are such that fraud is suspected.

Contacts with Member States

1. The Commission shall maintain appropriate contacts with the Member States concerned for the purpose of supplementing the information supplied on the irregularities referred to in Article 27 and on the procedures referred to in Article 28 on the possibility of recovery.
2. Independently of the contacts referred to in paragraph 1, the Commission shall inform Member States in cases where the nature of the irregularity is such as to suggest that identical or similar practices could occur in other Member States.

Use of information

1. The Commission may use any information of a general or operational nature communicated by Member States under this Decision to perform risk analyses and may, on the basis of the information obtained, produce reports and develop early-warning systems serving to identify risks more effectively.
2. The Commission shall regularly inform the Member States concerned of the use made of information under paragraph 1.

Information for potential final beneficiaries

1. The responsible authority shall ensure that the key indications regarding the multiannual and annual programmes are disseminated widely, with details of the financial contributions concerned, and that they are made available to all interested parties.
However, the responsible authority may decide to keep confidential the internal management arrangements laid down in the multiannual programme or in the annual programmes and any other information relating to implementation of the Fund on grounds of public security.
2. The responsible authority shall provide potential final beneficiaries with at least the following information:
(a)
the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b)
a description of the procedures for examining applications for funding and of the time periods involved;
(c)
the criteria for selecting the projects to be financed;
(d)
the contacts who can provide information on the annual programmes.
In addition, the responsible authority shall inform potential final beneficiaries of the publication provided for in Article 33(2)(b).

Information for final beneficiaries

The responsible authority shall inform final beneficiaries that acceptance of funding also implies acceptance of their inclusion on the list of final beneficiaries published in accordance with Article 33(2)(b).

Responsibilities of the responsible authority relating to information and publicity for the general public

1. The responsible authority shall ensure that information and publicity measures are implemented with the aim of the widest possible media coverage using various forms and methods of communication at the appropriate territorial level.
2. The responsible authority shall organise at least the following information and publicity measures:
(a)
at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b)
annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. Individuals belonging to the target groups shall not be named. The address of the website shall be communicated to the Commission.

Responsibilities of final beneficiaries relating to information and publicity for the general public

1. The final beneficiary shall be responsible for informing the public, by means of the measures laid down in paragraphs 2, 3 and 4, about the assistance obtained from the Fund.
2. The final beneficiary shall put up a permanent prominent plaque of significant size no later than three months after completion of any project that fulfils the following conditions:
(a)
the total Community contribution to the project exceeds EUR 100 000; and
(b)
the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
The plaque shall state the type and name of the project. In addition, the information referred to in Article 35 shall take up at least 25 % of the plaque.
3. Where a project receives funding under an annual programme co-financed by the Fund, the final beneficiary shall ensure that those taking part in the project have been informed of that funding.
4. Any document, including any attendance or other certificate, concerning such projects shall include a statement indicating that the project is co-financed by the Fund.

Technical characteristics of information and publicity for the operation

All information and publicity measures aimed at final beneficiaries, potential final beneficiaries and the general public shall include:
1.
the emblem of the European Union, in accordance with the graphic standards indicated in Annex X, and a reference to the European Union;
2.
a reference to the Fund;
3.
a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
For small promotional items or for promotional items linked to two or more of the four Funds, points 1 and 3 shall not apply.

Protection of personal data

1. Member States and the Commission shall take all necessary measures to prevent any unauthorised disclosure of, or illegitimate access to, the information referred to in Article 25(1)(i) of the basic act, information collected by the Commission in the course of its on-the-spot checks and the information referred to in Chapter 4.
2. The information referred to in Chapter 4 may not be sent to persons other than those in the Member States or within the Community institutions whose duties require that they have access to it, unless the Member State supplying such information has expressly agreed so.

Electronic exchange of documents

In addition to the duly signed paper versions of the documents referred to in Chapter 3, the information shall also be sent, whenever possible, by electronic means.

Computer system for the exchange of documents

1. If the Commission develops a computer system for secure data exchange between the Commission and each Member State for implementation of the Fund, the Member States shall be informed of and, at their request, involved in development of any such computer system.
2. The Commission and the designated authorities, along with the bodies to which the tasks have been delegated, shall record the documents referred to in Chapter 3 in the computer system mentioned in paragraph 1.
3. In addition, Member States may be invited voluntarily to provide information referred to in Articles 27 and 28 using the existing specific system managed by the Commission for collecting the irregularities detected under the Structural Funds.
4. Any costs of an interface between the common computer system and national, regional and local computer systems and any costs of adapting national, regional and local systems to the technical requirements of the common system shall be eligible under Article 15 of the basic act.

Eligibility rules

1. The rules set out in Annex XI shall be used to determine the eligibility of expenditure on action financed under the annual programmes referred to in Article 33(4) of the basic act.
2. The rules are applicable to expenditure incurred by the final beneficiaries and shall applymutatis mutandisto expenditure incurred by the partners in the project.
3. Member States may apply national eligibility rules that are more rigorous than those laid down in this Decision.
It shall be for the Commission to evaluate whether the applicable national eligibility rules comply with this condition.

Addressees

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
ANNEXES
ANNEX I | Model description of management and control systems | 86
ANNEX II | Model multiannual programme | 102
ANNEX III | Model annual programme | 104
ANNEX IV | Model progress report on implementation of the annual programme | 106
A. | Technical report | 106
B. | Request for the second pre-financing payment | 108
ANNEX V | Model final report on implementation of the annual programme | 110
A. | Technical report | 110
B. | Request for payment of the balance/Statement of reimbursement | 115
ANNEX VI | Model audit strategy | 116
| Annex(es) to the audit strategy: Annual plans | 117
ANNEX VII | Model report by the audit authority | 118
A. | Annual audit report | 118
B. | Opinion on the functioning of the management and control systems | 119
C. | Validation of the payment request | 121
ANNEX VIII | Model declaration of expenditure for the second pre-financing | 123
ANNEX IX | Model declaration of expenditure for payment of the balance | 124
ANNEX X | Instructions concerning the emblem and definition of the standard colours | 125
ANNEX XI | Rules on the eligibility of expenditure — integration fund | 127

1.   IDENTIFICATION OF THE DESIGNATED AUTHORITIES

ANNEX IMODEL DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS
 | Initial version
 | Revised version (number, date dd/mm/year) following dialogue with the Commission
 | V ersion revised for other reasons
MEMBER STATE:
FUND(S):
MAIN CONTACT POINT:
THE INFORMATION PROVIDED DESCRIBES THE SITUATION ON:

| 1.1. | General information on the designated authorities
| 1.1.1. | Short description of the choices made on the designation of the different authorities
| 1.1.2. | Indication of whether these management and control systems are operationalIf not, indication of the date when they will be operational
| 1.1.3. | Indication of whether these management and control systems have been accredited by the Commission for other Community financial instruments (if applicable).
| 1.2. | Organisation chart(s) of the entire body(-ies) within which the designated authorities are functioning
| 1.3. | Responsible authority
| 1.3.1. | The date and form of the formal designation of the responsible authority
| 1.3.2. | Legal status of the responsible authority
| 1.3.3. | Specification of the functions carried out directly by the responsible authority and (if applicable and/or foreseen) by other bodies under the responsibility of the responsible authority (outsourcing of tasks, excluding the tasks entrusted to the delegated authority(ies) under point 1.4)
| 1.3.4. | Organisation chart and specification of the functions of the units (including the indicative number of posts allocated)
| 1.3.5. | Information whether the responsible authority can also act as executing body for the projects co-financed by the Fund
| 1.3.6. | If the responsible authority is the same for more than one of the four Funds, a description of the common functions and systems
| 1.4. | The delegated authority(ies)
| 1.4.1. | The reasons for establishing any delegated authority
| 1.4.2. | The date and form of the formal designation of the delegated authority(ies)
| 1.4.3. | Legal status of the delegated authority(ies)
| 1.4.4. | Specification of the functions carried out directly by the delegated authority(ies) and (if applicable and/or foreseen) by other bodies under the responsibility of the delegated authority(ies) (outsourcing of tasks)
| 1.4.5. | Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
| 1.4.6. | Information whether delegated authority(ies) can also act as executing body for the projects co-financed by the Fund
| 1.4.7. | If the delegated authority(ies) is (are) the same for more than one of the four Funds, a description of the common functions and systems
| 1.5. | Certifying authority
| 1.5.1. | The date and form of the formal designation of the certifying authority
| 1.5.2. | Legal status of the certifying authority
| 1.5.3. | Specification of the functions carried out directly by the certifying authority and (if applicable and/or foreseen) by other bodies under the responsibility of the certifying authority (outsourcing of tasks)
| 1.5.4. | Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
| 1.5.5. | If the certifying authority is the same for more than one of the four Funds, a description of the common functions and systems
| 1.6. | Audit authority
| 1.6.1. | The date and form of the formal designation of the audit authority
| 1.6.2. | Legal status of the audit authority
| 1.6.3. | Specification of the functions carried out directly by the audit authority and (if applicable and/or foreseen) by other bodies under the responsibility of the audit authority (outsourcing of tasks)
| 1.6.4. | Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
| 1.6.5. | Staff qualifications for the audit authority and (if applicable and/or foreseen) of the other bodies expected to carry out audit work (outsourcing of tasks)
| 1.6.6. | If the audit authority is the same for more than one of the four Funds, a description of the common functions and systems
| 1.6.7. | If a responsible authority can also act as executing body for the projects co-financed by the Fund, a description of arrangements ensuring the independent position of the audit authority in accordance with article 8
Guidance for sections 2-4
First part of each table
The description of the processes should include the tasks to be carried out by each of the designated authorities (or bodies under their responsibility) and the interaction between them. The description should be concise but nevertheless allow a clear understanding of how the processes would work in practice.
Second part of each table
The checklist should be completed by indicating whether each target has been achieved or not and providing any relevant information. If the target has not been achieved, please provide an explanation and, if relevant, indicate the expected date for completion.
If procedures are formalised, a reference to the document should be included.
2. FUNCTIONING OF DESIGNATED AUTHORITIES
2.1.Designation and supervision of the designated authorities | 2.1. | Designation and supervision of the designated authorities
2.1. | Designation and supervision of the designated authorities
Short description of the process of setting up each of the designated authorities[The description should include all authorities]
| Key targets | Achieved? | Comments
1 | Rules governing the relations of the Member State with the designated authorities identify the respective responsibilities | Y/N |
2 | Member State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals) | Y/N |
3 | Each authority will inform their staff of the mission statement of the organisation as well as their job description and expected results | Y/N |
4 | Steps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions | Y/N |

2.2.Separation of functions | 2.2. | Separation of functions
2.2. | Separation of functions
Short description of the arrangements defined to ensure a proper separation of functions[The description should include all authorities]
| Key targets | Achieved? | Comments
1 | Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements | Y/N |
2 | Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions | Y/N |
3 | The audit authority will be functionally independent of the responsible authority and the certifying authority. | Y/N |
4 | The certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources | Y/N |

2.3.Monitoring of delegated authority(ies) — if applicable | 2.3. | Monitoring of delegated authority(ies) — if applicable
2.3. | Monitoring of delegated authority(ies) — if applicable
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | The tasks to be delegated are clearly defined | Y/N |
2 | Procedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked. | Y/N |
3 | Supervisory controls will take place to ensure that the tasks are carried out according to established procedures | Y/N |

2.4.Monitoring of other tasks not carried out by the authorities themselves — if applicable | 2.4. | Monitoring of other tasks not carried out by the authorities themselves — if applicable
2.4. | Monitoring of other tasks not carried out by the authorities themselves — if applicable
Short description of the process[This description should include all authorities]
| Key targets | Achieved? | Comments
1 | In case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management | Y/N |
2 | In case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work | Y/N |
3 | In case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification | Y/N |
4 | In case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment | Y/N | 3. OPERATIONAL AND FINANCIAL PROCESSES
3.1.Establishing multiannual programmes | 3.1. | Establishing multiannual programmes
3.1. | Establishing multiannual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Arrangements are foreseen to ensure the implementation of the principle of partnership in accordance with current national rules and practices | Y/N |
2 | Procedures are defined to check that the multiannual programme is consistent with the strategic guidelines and complies with Community law, in particular with Community law aiming at ensuring the free movement of persons in conjunction with the directly related flanking measures with respect to external border controls, asylum and immigration | Y/N |
3 | The multiannual programme will be approved by a duly authorised person | Y/N |

3.2.Establishing annual programmes | 3.2. | Establishing annual programmes
3.2. | Establishing annual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Procedures are established to ensure:—consistency between the annual programmes and the multiannual programme—the eligibility of the actions envisaged in the annual programmes—consistency and complementarity of these actions with other national and Community instruments—the compliance with the rules concerning co-financing percentage—consistency with the priorities/specific priorities stated in the strategic guidelines | — | consistency between the annual programmes and the multiannual programme | — | the eligibility of the actions envisaged in the annual programmes | — | consistency and complementarity of these actions with other national and Community instruments | — | the compliance with the rules concerning co-financing percentage | — | consistency with the priorities/specific priorities stated in the strategic guidelines | Y/N |
— | consistency between the annual programmes and the multiannual programme
— | the eligibility of the actions envisaged in the annual programmes
— | consistency and complementarity of these actions with other national and Community instruments
— | the compliance with the rules concerning co-financing percentage
— | consistency with the priorities/specific priorities stated in the strategic guidelines
2 | Procedures are established to enable the submission of a revision of an annual programme when required under Article 23(1) of this Decision | Y/N |
3 | Any modification to the financial breakdown of an annual programme and the reasons for it is documented | Y/N |
4 | Any modification in the implementation of the annual programme not relating to the financial breakdown (e.g. on nature and timing of the calls for proposals or the scope of technical assistance) and the reason for it is documented | Y/N |

3.3.Establishing the audit strategy and the annual audit plans | 3.3. | Establishing the audit strategy and the annual audit plans
3.3. | Establishing the audit strategy and the annual audit plans
Short description of the process[This description concerns the audit authority]
| Key targets | Achieved? | Comments
1 | Rules are defined to ensure a transparent and appropriate communication from the responsible authority to the audit authority on management procedures implemented and on projects prior to and throughout the programming period | Y/N |
2 | Procedures are established to define annual audit plans (to be annexed each year to the audit strategy) and to send them to the Commission in time (if applicable) | Y/N |
3 | The audit strategy and the annual audit plans are approved by a duly authorised person | Y/N |

3.4.Responsible authority acting as an executing body — if applicable | 3.4. | Responsible authority acting as an executing body — if applicable
3.4. | Responsible authority acting as an executing body — if applicable
Short description of the reasons leading the responsible authority to implement projects directly and the specific arrangements foreseen to strengthen the management and control systems[This description should include all authorities]
| Key targets | Achieved? | Comments
1 | The justification of the need for the responsible authority to implement projects will be documented and endorsed at the appropriate level | Y/N |
2 | Specific arrangements are put in place to ensure that the nature and the objectives of the projects comply with the provisions defined for the Fund | |
3 | Specific arrangements are put in place in order to prevent conflict of interest for the projects implemented by the responsible authority | Y/N |
4 | Specific arrangements are put in place to ensure the principle of value for money is respected in the implementation of projects by the responsible authority | Y/N |
5 | Procedures are defined to ensure that the contractual terms governing these projects are clear and complete in particular with regard to the financing conditions, the payment terms, the eligibility rules and the obligations regarding operational and financial reporting | Y/N |
6 | Specific arrangements are put in place in order to ensure that the main functions of the responsible authority as provided for in the basic act are not affected in relation to the projects implemented by the responsible authority | Y/N |
7 | When the responsible authority acts as an executing body, the audit authority is located in another body than the responsible authority (if not, please describe the additional guarantees put in place to ensure the proper independence of the audit authority) | Y/N |
8 | The audit strategy will cover the specific risks which may be related to the implementation of projects by the responsible authority | Y/N |

3.5.Selection and implementation of the projects (Responsible authority acting as an awarding body) | 3.5. | Selection and implementation of the projects (Responsible authority acting as an awarding body)
3.5. | Selection and implementation of the projects (Responsible authority acting as an awarding body)
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | In the case of call for proposals (or tenders), rules are defined to ensure open competition and adequate publicity | Y/N |
2 | Selection criteria will comply with the minimum criteria defined in the basic act | Y/N |
3 | Procedures are defined for the receipt of proposals (or tenders) | Y/N |
4 | Procedures are defined to ensure that the proposals (or tenders) are assessed against the predefined rules and criteria in a transparent and non-discriminatory manner | Y/N |
5 | The award decisions and the contracts/grant agreements will be approved by a duly authorised person | Y/N |
6 | Procedures are defined to ensure adequateex postinformation on the results of the selection process to the applicants | Y/N |
7 | Procedures are defined to ensure the monitoring of the implementation of grant agreements/contracts according to the contractual terms | Y/N |

3.6.Monitoring of the projects implemented by the final beneficiaries | 3.6. | Monitoring of the projects implemented by the final beneficiaries
3.6. | Monitoring of the projects implemented by the final beneficiaries
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Key operational and financial indicators will be established, monitored and communicated to the responsible authority for each project | Y/N |
2 | On-the-spot verifications by the responsible authority are foreseen to allow monitoring (of both the operational and financial aspects) of the projects | Y/N |
3 | The responsible authority will ensure that final beneficiaries make use of an appropriate accounting system in computerised form | Y/N |
4 | The responsible authority will ensure that final beneficiaries implement the provisions on the visibility of the EU funding | Y/N |

3.7.Financial management of the project | 3.7. | Financial management of the project
3.7. | Financial management of the project
Short description of the process[involves the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Financial transactions will be approved by duly authorised persons | Y/N |
2 | Prior to making any payments/recoveries, verifications will be carried out in particular in order to monitor:—the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)—that products and/or services co-financed by the project have actually been delivered—the accuracy, completeness and effective payment of other contributions received from public or private resources—that the results of any audit activity have been taken into account | — | the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s) | — | that products and/or services co-financed by the project have actually been delivered | — | the accuracy, completeness and effective payment of other contributions received from public or private resources | — | that the results of any audit activity have been taken into account | Y/N |
— | the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)
— | that products and/or services co-financed by the project have actually been delivered
— | the accuracy, completeness and effective payment of other contributions received from public or private resources
— | that the results of any audit activity have been taken into account
3 | Verifications will be carried out in order to have a reasonable assurance of the legality and regularity of the underlying transactions | Y/N |
4 | Supervisory controls will be carried out throughout the programming period to ensure that the established financial procedures are respected | Y/N |
5 | Verifications will be performed on the complementarity with other Community financial programmes in order to avoid double funding | Y/N |

3.8.Irregularities, corrections and recoveries | 3.8. | Irregularities, corrections and recoveries
3.8. | Irregularities, corrections and recoveries
Short description of the process[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]
| Key targets | Achieved? | Comments
1 | Definitions of irregularities are established and comply with the Community requirements | Y/N |
2 | Mechanisms are in place to ensure that irregularities can be detected in due time and immediate corrective measures are taken | Y/N |
3 | Procedures are in place to ensure that the Commission is kept informed of irregularities detected, and if appropriate, of any corrective measure taken in accordance with the obligations set out in this decision | Y/N |
4 | Procedures are in place to ensure a proper follow-up of recovery orders issued and, if applicable, of default interest | Y/N |
5 | In case recovery orders cannot be cashed in, causes will be identified to evaluate whether Member States should reimburse the funds to the Community Budget or not | Y/N |

3.9.Preparation and implementation of audit missions | 3.9. | Preparation and implementation of audit missions
3.9. | Preparation and implementation of audit missions
Short description of the process[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]
| Key targets | Achieved? | Comments
1 | The audit practice is in line with internationally accepted standards | Y/N |
2 | An audit manual is established for use by the auditors on the basis of the requirements defined in the basic act | Y/N |
3 | Audits will be carried out to verify the effective functioning of the management and control systems | Y/N |
4 | The checks to be carried on the eligible expenditure will be based on an appropriate sample, and will consist of at least 10 % of eligible expenses | Y/N |
5 | The verifications on eligible expenses will verify at least the compliance, effectiveness and efficiency of the following elements: selection procedure, objectives of the project, reality of the achievements, eligibility of the expenses, valid supporting documents for the expenses, national co-financing, audit trail | Y/N |
6 | A follow-up of earlier recommendations will take place on a regular basis | Y/N |
7 | The projects implemented by the responsible authority will be subject to robust scrutiny | Y/N |

3.10.Audit report on annual programmes and related declarations | 3.10. | Audit report on annual programmes and related declarations
3.10. | Audit report on annual programmes and related declarations
Short description of the process[This description should involved the audit authority]
| Key targets | Achieved? | Comments
1 | Procedures are established to consolidate the conclusions of the systems audit and the audit of projects for each annual programme | Y/N |
2 | Checks will be performed to assess the validity of the requests for payment | Y/N |
3 | Further examination will be launched in case of systemic errors or errors over the materiality threshold are detected | Y/N |
4 | The report and the related declarations will be approved by a duly authorised person | Y/N |

3.11.Certification of expenditure | 3.11. | Certification of expenditure
3.11. | Certification of expenditure
Short description of the process[involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Procedures are established to ensure that the necessary information is received from the responsible authority for the purpose of certification | Y/N |
2 | Procedures are established to ensure that the audit report on each annual programme and the related declarations are received from the audit authority | Y/N |
3 | Procedures are established to ensure that recoveries are taken into account for the final declaration of expenditure and to follow on-going legal proceedings or administrative appeals with suspensive effect regarding recoveries | Y/N |
4 | Verifications will be performed to ensure the accuracy and completeness of the declaration of expenditure. (in particular, on any interest generated by the pre-financing received from the Commission as well as its effective use as national contribution) | Y/N |
5 | In case of local currency, the methods used for the calculation in EUR comply with the rules defined by the Commission | Y/N |

3.12.Evaluation of the programme | 3.12. | Evaluation of the programme
3.12. | Evaluation of the programme
Short description of the process[involves the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | The guidance documents from the Commission on evaluations are disseminated widely and made available to all potential final beneficiaries and other interested parties | Y/N |
2 | The key operational and financial indicators provided by the final beneficiaries to measure the achievements of the project will be recorded | Y/N |
3 | The responsible authority (and/or delegated authorities) will ensure that the indicators provided are appropriate to measure the outcome and results of each project | Y/N |
4 | Procedures are in place to ensure that the necessary evaluation will be carried out as required by the basic act | Y/N | 4. INFORMATION MANAGEMENT
4.1.Documentation on the procedures | 4.1. | Documentation on the procedures
4.1. | Documentation on the procedures
Short description of the process[involves all authorities]
| Key targets | Achieved? | Comments
1 | The authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.) | Y/N |
2 | The procedures are approved by a duly authorised person | Y/N |
3 | The established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions | Y/N |
4 | Arrangements are in place to ensure that all relevant staff is informed of the established procedures | Y/N |
5 | Where appropriate, these procedures include the use of check-lists summarising the key controls to be performed | Y/N |
6 | Arrangements are in place to ensure the protection of personal data | Y/N |

4.2.Accounting and book keeping | 4.2. | Accounting and book keeping
4.2. | Accounting and book keeping
Short description of the process[involves the responsible authority, the delegated authority(ies) and the certifying authority]
| Key targets | Achieved? | Comments
1 | Arrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow:—a full traceability of the Community resources at the level of the final beneficiaries and projects—the identification of any interest generated by the pre-financing received from the Commission—the identification of recovery orders issued and if applicable, whether they have been cashed | — | a full traceability of the Community resources at the level of the final beneficiaries and projects | — | the identification of any interest generated by the pre-financing received from the Commission | — | the identification of recovery orders issued and if applicable, whether they have been cashed | Y/N |
— | a full traceability of the Community resources at the level of the final beneficiaries and projects
— | the identification of any interest generated by the pre-financing received from the Commission
— | the identification of recovery orders issued and if applicable, whether they have been cashed
2 | The accounting and financial reporting system complies with the national data protection legislation | Y/N |
3 | The accounting and financial reporting system to be used will be in computerised form | Y/N |
4 | A back-up system exists to guarantee the continuity of operations should the need arise | Y/N |
5 | In case of local currency, the methods used for the calculation in EUR comply with the rules defined by the Commission | Y/N |

4.3.Reporting to the Commission | 4.3. | Reporting to the Commission
4.3. | Reporting to the Commission
Short description of the process[involves all authorities]
| Key targets | Achieved? | Comments
1 | Reporting obligations have been identified as well as the implications for resources | Y/N |
2 | The established procedures allow proper, timely and complete input by the designated authorities | Y/N |
3 | Reports are approved by a duly authorised person | Y/N |

4.4.Audit trail | 4.4. | Audit trail
4.4. | Audit trail
Short description of the process[involves all authorities]
Where are the following documents kept? | Body/Unit in charge | How long for?
Description of the management and control systems including manual(s) of procedures | |
Audit strategy | |
National multiannual programme and possible revisions | |
National annual programmes and possible revisions | |
European Commission Decisions on multiannual and annual programmes | |
Calls for proposals/Calls for tender | |
Applicant files/Contract files | |
Administrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports | |
Funding decisions or rejections | |
Project funding agreements | |
Financial commitment decisions for each of the projects | |
Progress reports and final reports submitted by funding recipients | |
Financial reports and payment applications submitted by funded project | |
Supporting documents for expenditure and revenue for funded project | |
Payments/recovery authorisations for funding (proof of verifications performed) | |
Payments/recovery orders for funding | |
Proof of payments/recovery of funding | |
Documentation related to the sampling methodology for the audit activity | |
Reports on audits carried out on projects | |
Reports on audits carried out at national level on management and control systems | |
Audit reports on annual programmes | |
Audit opinions on the management and control systems | |
Audit declarations on the validity of the requests for payment | |
Requests for payment sent to the European Commission | |
Certification of expenditure sent to the European Commission | |
Progress implementation reports sent to the European Commission | |
Final implementation reports sent to the European Commission | |
Proof of payment received from the European Commission | |
Evaluation reports sent to the European Commission | | 5. APPROVAL OF THE DESCRIPTION OF THE MANAGEMENT AND CONTROL SYSTEMS
Authority | Declaration | Date and signature
Responsible authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the responsible authority | Name:Function:Date:
| | signature
Certifying authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the certifying authority | Name:Function:Date:
| | signature
Audit Authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the audit authorityandI can confirm that what has been described provides a reliable picture of all the management and control systems. | Name:Function:Date:
| | signature

1.   SITUATION IN THE MEMBER STATE

ANNEX IIMODEL MULTIANNUAL PROGRAMME
 | Initial version
 | Revised version (number, date dd/mm/year) following dialogue with the Commission
 | Version revised in the light of evaluations and/or following implementation difficulties
 | Version revised following the revision of the strategic guidelines
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
PERIOD COVERED:
A description of the baseline situation in the Member State in the policy field covered by the Fund’s objectives

| 1.1. | The national situation and the migratory flows affecting it
| 1.2. | The measures undertaken by the Member State so far
| 1.3. | The total national resources allocated2. ANALYSIS OF REQUIREMENTS IN THE MEMBER STATE
| 2.1. | The requirements in the Member State in relation to the baseline situation
| 2.2. | The operational objectives of the Member State designed to meet its requirements3. STRATEGY TO ACHIEVE THE OBJECTIVESA description of how the Fund contributes to meeting the requirements, which priorities have been chosen and why

| 3.1. | Priority 1
| 3.2. | Priority 2
| 3.3. | Etc.Breakdown when presenting the information on the priorities chosen(a)The objective(s) of the strategy and examples of key actions(b)Description of target(s) concerned and the indicator(s) used(c)If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority | (a) | The objective(s) of the strategy and examples of key actions | (b) | Description of target(s) concerned and the indicator(s) used | (c) | If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
(a) | The objective(s) of the strategy and examples of key actions
(b) | Description of target(s) concerned and the indicator(s) used
(c) | If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority4. COMPATIBILITY WITH OTHER INSTRUMENTSAn indication of how this strategy is compatible with other regional, national and Community instruments

| 4.1. | Priority 1
| 4.2. | Priority 2
| 4.3. | Etc.5. FRAMEWORK FOR IMPLEMENTATION OF THE STRATEGY
| 5.1. | The publication of the programme
| 5.2. | The approach chosen to implement the principle of partnership6. INDICATIVE FINANCING PLAN
| 6.1 | Community contribution
| 6.1.1. | TableMultiannual programme — draft financial planTable 1Community contributionMember State: […]Fund: […](in EUR 1 000 — current prices)2007200820092010201120122013TotalPriority 1: […]0Priority 2: […]0Priority 3: […]0Priority …: […]0Technical assistance0Total00000000 | Multiannual programme — draft financial plan | Table 1Community contribution | Member State: […] | Fund: […] | (in EUR 1 000 — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | Total | Priority 1: […] | | | | | | | | 0 | Priority 2: […] | | | | | | | | 0 | Priority 3: […] | | | | | | | | 0 | Priority …: […] | | | | | | | | 0 | Technical assistance | | | | | | | | 0 | Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Multiannual programme — draft financial plan
Table 1Community contribution
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | Total
Priority 1: […] | | | | | | | | 0
Priority 2: […] | | | | | | | | 0
Priority 3: […] | | | | | | | | 0
Priority …: […] | | | | | | | | 0
Technical assistance | | | | | | | | 0
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
| 6.1.2. | Comments on the figures/trends
| 6.2 | Overall financing plan
| 6.2.1. | TableMultiannual programme — draft financial planTable 2Overall financing planMember State: […]Fund: […](in EUR 1 000 — current prices)2007200820092010201120122013TotalCommunity contributionPublic cofinancingPrivate cofinancingTotal00000000% Community contribution%%%%%%%% | Multiannual programme — draft financial plan | Table 2Overall financing plan | Member State: […] | Fund: […] | (in EUR 1 000 — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | Total | Community contribution | | | | | | | | | Public cofinancing | | | | | | | | | Private cofinancing | | | | | | | | | Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | % Community contribution | % | % | % | % | % | % | % | %
Multiannual programme — draft financial plan
Table 2Overall financing plan
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | Total
Community contribution | | | | | | | |
Public cofinancing | | | | | | | |
Private cofinancing | | | | | | | |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
% Community contribution | % | % | % | % | % | % | % | %
| 6.2.2. | Comments on the figures/trends[signature of the responsible person]

3.   ACTIONS TO BE SUPPORTED BY THE PROGRAMME UNDER THE PRIORITIES CHOSEN

ANNEX IIIMODEL ANNUAL PROGRAMME
 | Initial version
 | Revised version (number, date dd/mm/year) following dialogue with the Commission
 | Version revised for other reasons
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
YEAR COVERED:

| 1. | GENERAL RULES FOR SELECTION OF PROJECTS TO BE FINANCED UNDER THE PROGRAMME
| 2. | CHANGES IN THE MANAGEMENT AND CONTROL SYSTEMS (if appropriate)
| 3.1. | Actions implementing priority 1
| 3.2. | Actions implementing priority 2
| 3.3. | Etc.
When presenting the actions under points 3.1 to etc., where relevant, provide a breakdown according to the description of categories of actions in the basic act
Aspects of the action presented when describing each action under points 3.1 to etc.
1. Purpose and scope of the action 2. Expected grant recipients 3. Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as an executing body 4. Expected quantified results and indicators to be used 5. Visibility of EC funding 6. Complementarity with similar actions financed by other EC instruments, if appropriate 7. Financial information
4. TECHNICAL ASSISTANCE
| 4.1. | Purpose of the technical assistance
| 4.2. | Expected quantified results
| 4.3. | Visibility of EC funding5. DRAFT FINANCING PLAN
Annual programme — draft financial plan
Table 1Overview table
Member State: […]
Annual programme concerned: […]
Fund: […]
| Ref. priority | Ref. specific priority(1) | Community contribution | Public allocation | Private allocation | Total | % EC | Share of total
(all figures in EUR) | | | (a) | (b) | (c) | (d = a + b + c) | (e = a/d) | (d/total d)
Action 1: […] | | | | | | 0 | |
Action 2: […] | | | | | | 0 | |
Action 3: […] | | | | | | 0 | |
Action 4: […] | | | | | | 0 | |
Action 5: […] | | | | | | 0 | |
Action …: […] | | | | | | 0 | |
Action N: […] | | | | | | 0 | |
Technical assistance | | | | | | 0 | |
Other operations(2) | | | | | | 0 | |
Total | | | 0 | 0 | 0 | 0 | % | 100 %[signature of the responsible person]

(1) If applicable.
(2) If applicable.

A.   Technical report

ANNEX IVMODEL PROGRESS REPORT ON IMPLEMENTATION OF THE ANNUAL PROGRAMME
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
YEAR COVERED:
1. OPERATIONAL IMPLEMENTATION
| 1.1. | Time table for the implementation of the programme
| 1.2. | Description of the organisation of the selection of projects and tenders and their outcomes
| 1.3. | Progress made in implementing the actions of the programme under the priorities chosen
| 1.3.1 | Actions implementing Priority 1
| 1.3.2 | Actions implementing Priority 2
| 1.3.3. | Etc.
| 1.4. | Use of technical assistance
| 1.5. | Problems encountered and measures taken2. FINANCIAL IMPLEMENTATION
Progress report on the implementation of the annual programme
Table 1Financial report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
Pre-financing payment(s) received from EC: [amount]
(all figures in EUR) | Ref. priority | Ref. specific priority(1) | Programmed MS | Montant engagé au niveau de l’EM | EC contribution paid by MS to final beneficiaries | Total eligible costs incurred to date by final beneficiaries
Total programmed costs | EC contribution | % EC contribution | Total eligible costs | EC contribution | % EC contribution
| | | (a) | (b) | (c = b/a) | (d) | (e) | (f = e/d) | |
Action 1: […] | | | | | | | | | |
Action 2: […] | | | | | | | | | |
Action 3: […] | | | | | | | | | |
Action 4: […] | | | | | | | | | |
Action 5: […] | | | | | | | | | |
Action N: […] | | | | | | | | | |
Technical assistance | | | | | | | | | |
Other operations(2) | | | | | | | | | |
Total | | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
| |
| | | | | | | | | ↓ | ↓
| | | | | | | | | > 60 % of pre-financing payment(s) received?
| | | | | | | | | Yes/no | Yes/no3. REPORTING ON IRREGULARITIES
Notification of new irregularities(3)? | No | Yes (if Yes, fill in table 2)
Progress report on the implementation of the annual programme
Table 2Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Type of irregularity | Date/source of first information | Method of detection | Possibility of fraud (Y/N) | Amount concerned in EUR (Community contribution)
| | | | | | | |
| | | | | | | |
| | | | | | | |

Follow-up of previous irregularities? | No | Yes (if Yes, fill in table 3)
Progress report on the implementation of the annual programme
Table 3Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Amount concerned (EC contribution) in EUR | Follow-up actions | Recovery order (amounts in EUR) | Cancellation of EC contribution
Issued | Paid | Default interest | Waived
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | | B. Request for the second pre-financing paymentI, the undersigned [name in capitals of the person in charge],
representing the responsible authority for managing and implementing the [name of the Fund] request payment of the following amount as the second pre-financing payment.

EUR(4) | [exact figure to two decimal places]
This request for payment is admissible because:

(a) | a progress report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) | a certified declaration of expenditure drawn up accounting for at least 60 % of the amount of the first pre-financing has been submitted or is attached;
(c) | the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(d) | there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.Payment should be made by the Commission to:

Authority responsible for receiving payments |
Bank |
Bank account No |
Account holder (if not the same as the authority responsible for receiving payments) |

Date | Name in capital letters, stamp, position and signature of competent authority
(1) If applicable.
(2) If applicable.
(3) Since the last progress/final report sent to the Commission.
(4) Total amount requested to complement the first pre-financing.

A.   Technical report

ANNEX VMODEL FINAL REPORT ON IMPLEMENTATION OF THE ANNUAL PROGRAMME
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
YEAR COVERED:
1. OPERATIONAL IMPLEMENTATION
| 1.1. | Time table on the implementation of the programme
| 1.2. | Update from the progress report on the description of the organisation of the selection of projects and tenders and their outcomes, if appropriate
| 1.3. | The achievements in implementing the actions of the programme under the priorities chosen
| 1.3.1. | Actions implementing priority 1
| 1.3.2. | Actions implementing priority 2
| 1.3.3. | Etc.
Aspects of the action presented when describing each action under point 1.3, etc. 1. Purpose and scope of the action 2. Changes from the programme as approved by the Commission (if appropriate) 3. Monitoring activities undertaken during and after the implementation 4. Actual results 5. Assessment of the actual results in comparison to the targets and indicators set in the programme

| 1.4. | The results of the technical assistance
| 1.5. | Problems encountered and measures taken on the implementation of the programme
| 1.6 | Procedures applied when the responsible authority implemented project(s) directly acting as an executing body (if appropriate)
| 1.7. | Coherence and complementarity with other instruments
| 2. | ASSESSMENT OF THE PROGRESS MADE IN IMPLEMENTING THE MULTIANNUAL PROGRAMME3. MEASURES TAKEN TO PROVIDE INFORMATION ON THE PROGRAMME
| 3.1. | Measures taken to make the multiannual(1)and annual programme public
| 3.2. | Implementation of the visibility principle4. FINANCIAL IMPLEMENTATION
Final report on the implementation of the annual programme
Table 1Detailed financial report
Member State: […]
Annual programme concerned: […]
Priority/other actions: […]
Situation at: [day/month/year]
(all figures in EUR) | Programmed by MS | Committed at the level of the MS | Actual figures accepted by the responsible authority(costs incurred by the beneficiaries and final EC contribution)
Actions | Projects | Ref. priority | Ref. specific priority(2) | Total programmed costs | EC contribution | % EC contribution | Total eligible costs | EC contribution | %EC contribution | Total eligible costs | EC contribution due | % EC contribution | EC contribution paid | EC still to pay/to recover by the RA
| | | | (a) | (b) | (c = b/a) | (d) | (e) | (f = e/d) | (g) | (h) | (i = h/g) | (j) | (k = h-j)
Action 1: […] | project 1: […] | | | | | | | | | | | | |
| project N: […] | | | | | | | | | | | | |
Total Action 1 | | | | | | | | | | |
Action …: […] | project 1: […] | | | | | | | | | | | | |
| project N: […] | | | | | | | | | | | | |
Total Action…: […] | | | | | | | | | | |
Action N: […] | project 1: […] | | | | | | | | | | | | |
| project N: […] | | | | | | | | | | | | |
Total Action N | | | | | | | | | | |
Technical assistance | | | | | | | | | | |
Other operations(2) | | | | | | | | | | |
Total | 0 | 0 | 0 % | 0 | 0 | 0 % | 0 | 0 | 0 % | 0 | 0
| 4.1. | List of all pending recoveries at 30 June of the year N + 2 (N = year of this annual programme)Final report on the implementation of the annual programmeTable 2List of pending recovery ordersMember State: […]Fund: […]Situation at: [day/month/year]ReferenceAnnual ProgrammeProjectTotal amount to be recoveredEC contribution to be recoveredDeduced from the related financial report (Y/N)Reasons for recovery | Final report on the implementation of the annual programme | Table 2List of pending recovery orders | Member State: […] | Fund: […] | Situation at: [day/month/year] | Reference | Annual Programme | Project | Total amount to be recovered | EC contribution to be recovered | Deduced from the related financial report (Y/N) | Reasons for recovery | | | | | | | | | | | | | | | | | | | | |
Final report on the implementation of the annual programme
Table 2List of pending recovery orders
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference | Annual Programme | Project | Total amount to be recovered | EC contribution to be recovered | Deduced from the related financial report (Y/N) | Reasons for recovery
| | | | | |
| | | | | |
| | | | | |
| 4.2. | List of recovery ordersnotincluded in the financial reports of the previous annual programmes (if appropriate)Final report on the implementation of the annual programmeTable 3List of recovery orders not already deducted from previous declarations of expenditureMember State: […]Fund: […]Situation at: [day/month/year]ReferenceAnnual programmeProjectTotal amount recoveredEC contribution recoveredDate of recoveryReasons for recovery | Final report on the implementation of the annual programme | Table 3List of recovery orders not already deducted from previous declarations of expenditure | Member State: […] | Fund: […] | Situation at: [day/month/year] | Reference | Annual programme | Project | Total amount recovered | EC contribution recovered | Date of recovery | Reasons for recovery | | | | | | | | | | | | | | | | | | | | |
Final report on the implementation of the annual programme
Table 3List of recovery orders not already deducted from previous declarations of expenditure
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference | Annual programme | Project | Total amount recovered | EC contribution recovered | Date of recovery | Reasons for recovery
| | | | | |
| | | | | |
| | | | | | 5. REPORTING ON IRREGULARITIES
Notification of new irregularities(3).? | No | Yes (if Yes, fill in table 4)
Final report on the implementation of the annual programme
Table 4Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual Programme | Project | Provision infringed | Type of irregularity | Date/Source of first information | Method of detection | Possibility of fraud(Y/N) | Amount concerned in euro (Community contribution)
| | | | | | | |
| | | | | | | |
| | | | | | | |

Follow-up of previous irregularities? | No | Yes (if Yes, fill in table 5)
Final report on the implementation of the annual programme
Table 5Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Amount concerned | Follow-up actions | Recovery order (amounts in EUR) | Cancellation of EC contribution
(EC contribution) in EUR | Issued | Paid | Default interest | Waived
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | | 6. ANNEXESSummary description of individual projects (one page per project) presenting objectives, achievements, relevant indicators, financial table.

Final report on the implementation of the annual programme
Table 6Report per project
Project reference and title: […] | Priority: […]
Final Beneficiary: […] | Specific priority: […]
Situation at: [day/month/year] | Action: […]
TECHNICAL SUMMARY
Objectives/achievements:
Relevant indicators:
Justification (in case of a specific priority):
FINANCIAL SUMMARY(all figures in EUR)Committed by the responsible authorityRequested by the final beneficiaryAccepted by the responsible authorityEC contribution paid by the responsible authoritya: Direct CostsFirst Pre-financing paymentb: Indirect CostsSecond Pre-financing paymentc: Costs covered by assigned income (if applicable)Final paymenta + b + c: Total Eligible Costs000Recovery orderd: EC contributione: contribution from final beneficiary and partners (public bodies)of which assigned incomef: contribution from final beneficiary and partners (non public bodies)g: contribution from third partiesh: Receipts generated by the projectEC contribution dued + e + f + g + h: Total Income000EC contribution still to pay/to recover% EC contribution/Total Costs (d/(a + b + c))%%% | (all figures in EUR) | Committed by the responsible authority | Requested by the final beneficiary | Accepted by the responsible authority | | EC contribution paid by the responsible authority | a: Direct Costs | | | | | First Pre-financing payment | | b: Indirect Costs | | | | | Second Pre-financing payment | | c: Costs covered by assigned income (if applicable) | | | | | Final payment | | a + b + c: Total Eligible Costs | 0 | 0 | 0 | | Recovery order | | d: EC contribution | | | | | | | e: contribution from final beneficiary and partners (public bodies) | | | | | | | of which assigned income | | | | | | | f: contribution from final beneficiary and partners (non public bodies) | | | | | | | g: contribution from third parties | | | | | | | h: Receipts generated by the project | | | | | EC contribution due | | d + e + f + g + h: Total Income | 0 | 0 | 0 | | EC contribution still to pay/to recover | | % EC contribution/Total Costs (d/(a + b + c)) | % | % | % |
(all figures in EUR) | Committed by the responsible authority | Requested by the final beneficiary | Accepted by the responsible authority | | EC contribution paid by the responsible authority
a: Direct Costs | | | | | First Pre-financing payment |
b: Indirect Costs | | | | | Second Pre-financing payment |
c: Costs covered by assigned income (if applicable) | | | | | Final payment |
a + b + c: Total Eligible Costs | 0 | 0 | 0 | | Recovery order |
d: EC contribution | | | | | |
e: contribution from final beneficiary and partners (public bodies) | | | | | |
of which assigned income | | | | | |
f: contribution from final beneficiary and partners (non public bodies) | | | | | |
g: contribution from third parties | | | | | |
h: Receipts generated by the project | | | | | EC contribution due |
d + e + f + g + h: Total Income | 0 | 0 | 0 | | EC contribution still to pay/to recover |
% EC contribution/Total Costs (d/(a + b + c)) | % | % | % | B. Request for payment of the balance/Statement of reimbursementI, the undersigned [name in capitals of the person in charge],
representing the responsible authority for the [name of the Fund]

— | request payment of the following amount:EUR(4)+[exact figure to two decimal places]OR | EUR(4) | +
EUR(4) | +
— | declare for reimbursement the following amount:EUR(5)—[exact figure to two decimal places] | EUR(5) | —
EUR(5) | —This amount results from the balance between the total amount of pre-financing payment(s) received for this annual programme and the actual expenditure declared.
This request for payment is admissible because:

(a) | a final report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) | a certified declaration of expenditure has been submitted or is attached;
(c) | an annual audit report, an opinion on the functioning of the management and control system and a declaration on the validity of the payment request prepared by the audit authority have been submitted or are attached;
(d) | any interest generated by the pre-financing payments has been posted to the annual programme, being regarded as national contribution and has been taken into account in the declaration of expenditure;
(e) | the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(f) | there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.Payment should be made by the Commission to:

Authority responsible for receiving payments |
Bank |
Bank account No |
Account holder (if not the same as the authority responsible for receiving payments) |

Date | Name in capital letters, stamp, position and signature of competent authority
(1) Applicable only for the final report on implementation of the first annual programme.
(2) If applicable.
(3) Since the last progress/final report sent to the Commission
(4) Total amount requested to complement the pre-financing payment(s).
(5) Total amount to be reimbursed after the clearing of the pre-financing payment(s).

1.   THE AUDIT UNIVERSE

ANNEX VIMODEL AUDIT STRATEGY
MEMBER STATE:
FUND(S):
RESPONSIBLE AUTHORITY:

| 1.1. | Scope of the strategy (Funds covered)
| 1.2. | Period covered by the strategy
| 1.3. | Audit standards applied2. RISK ASSESSMENT
| 2.1. | Risk identification and assessment
| 2.2. | Risk response and residual risk3. OBJECTIVES AND PRIORITIES
| 3.1. | Objectives of the audits
| 3.2. | Priorities for the audits4. AUDIT APPROACH4.1. System audits
| 4.1.1. | The responsible body/-ies for the audit work
| 4.1.2. | The authorities to be audited
| 4.1.3. | Horizontal issues to be covered by the system audits
| 4.1.4. | Indicative multiannual plan for system audits (if possible)4.2. Audits of projects
| 4.2.1. | The responsible body/-ies for the audit work
| 4.2.2. | Description of the sampling methodology5. AUDIT PLANS COVERING CALENDAR YEARS 2007 AND 20085.1. Year 2007 (1)
Year 2007
System audits
Funds | Authorities concerned | Processes concerned | Scope of the audit | Man-days | Planning
| | | | |
| | | | |
| | | | |
Audits of projects
Funds | Programme Year | Priority | Project | Final Beneficiary | Total eligible costs of the project | Costs to be audited | Man-days | Planning
| | | | | | | |
| | | | | | | |
| | | | | | | | 5.2. Year 2008Insert data using the model table defined for year 2007
Annex(es) to the audit strategy
(2) : Annual plans
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
CALENDAR YEAR COVERED:

| 1. | CHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE
| 2. | MAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR
| 3. | AUDIT PLAN YEAR 20XXInsert data using the model table defined for year 2007

(1) If applicable.
(2) To be submitted after the audit strategy, in accordance with Article 25(2).

A.   Annual audit report

ANNEX VIIMODEL REPORT BY THE AUDIT AUTHORITY
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
ANNUAL PROGRAMME COVERED BY THE REPORT:
1. GENERAL INFORMATION
| 1.1. | The bodies that have been involved in preparing the report
| 1.2. | Identification and justification of major changes in the implementation of the audit plans related to the annual programme concerned
| 1.3. | Summary table of the results of the auditsAudit reportMember State: […]Annual programme concerned: […]Situation at: [day/month/year]SYSTEM AUDITS CLOSED SINCE LAST REPORTFund(s)Authorities concernedProcesses concernedScope of the auditMan-days spentDate of final reportAUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xxFund(s)ProjectFinal beneficiaryTotal eligible costsEligible costs auditedFinancial correctionError rate(a)(b)(c)(d = c/b)Total000%Total annual programme(e)(f)Coverage rate: (=f/e) | Audit report | Member State: […] | Annual programme concerned: […] | Situation at: [day/month/year] | SYSTEM AUDITS CLOSED SINCE LAST REPORT | Fund(s) | Authorities concerned | Processes concerned | Scope of the audit | Man-days spent | Date of final report | | | | | | | | | | | | | | | | | | | | | | | | | AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx | Fund(s) | Project | Final beneficiary | Total eligible costs | Eligible costs audited | Financial correction | Error rate | | | | (a) | (b) | (c) | (d = c/b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Total | 0 | 0 | 0 | % | Total annual programme | (e) | (f) | Coverage rate: (=f/e)
Audit report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
SYSTEM AUDITS CLOSED SINCE LAST REPORT
Fund(s) | Authorities concerned | Processes concerned | Scope of the audit | Man-days spent | Date of final report
| | | | |
| | | | |
| | | | |
| | | | |
AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx
Fund(s) | Project | Final beneficiary | Total eligible costs | Eligible costs audited | Financial correction | Error rate
| | | (a) | (b) | (c) | (d = c/b)
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
Total | 0 | 0 | 0 | %
Total annual programme | (e) | (f) | Coverage rate: (=f/e)2. SYSTEMS AUDITS
| 2.1. | The bodies that carried out audits
| 2.2. | A summary list of the audits carried out
| 2.3. | The principal findings, recommendations and the conclusions drawn from the audit work for the management and control systems
| 2.4. | Financial impact of the audit findings
| 2.5. | Additional work, where appropriate
| 2.6. | Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections
| 2.7. | Information on the follow-up of the audit recommendations3. AUDITS ON PROJECTS
| 3.1. | The bodies that carried out the audits
| 3.2. | A summary list of audits carried out and the percentage of expenditure checked in relation to total eligible expenditure declared to the Commission
| 3.3. | The principal findings, recommendations and conclusions of the audits with regard to the projects implemented
| 3.4. | The conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system
| 3.5. | Financial impact of the audit findings
| 3.6. | Additional work, where appropriate
| 3.7. | Information on the follow-up of audit recommendations
| 3.8. | Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections4. FOLLOW UP OF AUDIT ACTIVITY COVERED BY PREVIOUS REPORTS, IF APPROPRIATE
| 4.1. | Information on the follow-up to previous system audit recommendations
| 4.2. | Information on results of audits of actions of a systemic nature from previous annual programmes[signature of the responsible person]B. Opinion on the functioning of the management and control systemsTo the European Commission
1. INTRODUCTIONI, the undersigned, representing the [name of audit authority designated by Member State], have examined the functioning of the management and control systems in the [name of the Fund] regarding the actions implemented under the Annual Programme for the year [20XX], in order to issue an opinion on whether the systems functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular.
2. SCOPE OF THE EXAMINATIONThe examination was carried out in accordance with the audit strategy in respect of this Fund during the period [dd/mm/year] to [dd/mm/year] and reported in the annual audit report under section A.
Either
There were no limitations on the scope of the examination.
Or
The scope of the examination was limited by the following factors:

(a) | […]
(b) | […]
(c) | etc.(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc., and estimate the amounts of expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the expenditure declared, this should be stated.)
3. OPINIONEither (Unqualified opinion)Based on the examination referred to above, it is my opinion that, for the above-mentioned Annual Programme, the management and control systems established for the [name of the Fund] complied with the applicable requirements of the basic act [2007/435/EC] [and Commission Decision 2008/457/EC] and functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular.
Or (Qualified opinion)Based on the examination referred to above, it is my opinion that, for the above-mentioned Annual Programme, the management and control systems established for the [name of the Fund] complied with the applicable requirements of the basic act [2007/435/EC] [and Commission Decision 2008/457/EC] and functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular, except in the following respects:

(a) | […]
(b) | […]
(c) | etc.My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as to give a reasonable assurance on the correctness of the declarations of expenditure presented to the Commission are as follows:

(a) | […]
(b) | […]
(c) | etc.I estimate the impact of the qualification(s) to be […] % of the total expenditure declared. The Community contribution affected is thus […]
Or (Adverse opinion)Based on the examination referred to above, it is my opinion that, for the above-mentioned Annual Programme, the management and control system established for the [name of the Fund] did not comply with the requirements of Articles […] of the basic act [2007/435/EC] [and Commission Decision 2008/457/EC] and did not function effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, does not provide reasonable assurance that the underlying transactions are legal and regular.
This adverse opinion is based on:

(a) | […]
(b) | […]
(c) | etc.Date
Signature
[signature of the responsible person]
C. Validation of the payment requestTo the European Commission
1. INTRODUCTIONI, the undersigned, representing the (name of the Audit Authority designated by Member State), have, for the annual programme [20xx] of the [name of the Fund], examined the results of the audit work carried out on this annual programme [and have carried out the additional work I judged necessary as set out in the report].
I have planned and performed this work with a view to assessing whether the request for payment of the balance of the Community contribution to the annual programme [20xx] is valid and the underlying transactions covered by the declarations of expenditure regarding this annual programme are legal and regular.
2. SCOPE OF THE EXAMINATIONEither
There were no limitations on the scope of the examination.
or
The scope of the examination was limited by the following factors:

(a) | […]
(b) | […]
(c) | etc.3. OPINIONEither (unqualified opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all material respects, the expenditure paid under the annual programme and that the request for payment of the balance of the Community contribution to this annual programme is valid.
Or (qualified opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all material respects, the expenditure paid under the annual programme and that the request for payment of the balance of the Community contribution to this annual programme is valid, except with regard to the following points:

(a) | […]
(b) | […]
(c) | etc.I estimate the impact of these qualifications to be … of the total expenditure declared. The Community contribution affected is thus …
Or (adverse opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure do not present fairly, in all material respects, the expenditure paid under the annual programme and that, as a consequence, the request for payment of the balance of the Community contribution to this annual programme is not valid.
Date
Signature
[signature of the responsible person]

ANNEX VIIIMODEL DECLARATION OF EXPENDITURE FOR THE SECOND PRE-FINANCING
MEMBER STATE:
FUND:
CERTIFYING AUTHORITY:
ANNUAL PROGRAMME COVERED BY THE CERTIFICATION:
I, the undersigned, [name of the person in charge]
representing the certifying authority designated for the [name of the Fund]
hereby certify that all expenditure included in the progress report on the implementation of the annual programme amounts to:

EUR(1) | [exact figure to two decimal places]
I also certify that actions are progressing in pursuance with the objectives laid down in the Commission Decision adopting the annual programme and in accordance with the basic act and its implementing rules, and in particular, that:

1. | the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. | the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. | for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
4. | the declaration of expenditure and the request for the second pre-financing payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.This declaration of expenditure is based on accounts provisionally closed on [dd/mm/20yy].
In accordance with Article 41 of the basic act, the supporting documents are and will continue to be available for at least five years following the closure of the annual programme by the Commission.

Date | Name in capital letters, stamp, position and signature of certifying authority
(1) Total amount of eligible expenditure paid by final beneficiaries or used for the technical assistance.

ANNEX IXMODEL DECLARATION OF EXPENDITURE FOR PAYMENT OF THE BALANCE
MEMBER STATE:
FUND:
CERTIFYING AUTHORITY:
ANNUAL PROGRAMME COVERED BY THE CERTIFICATION:
I, the undersigned, [name of the person in charge]
representing the certifying authority designated for the [name of the Fund]
hereby certify that all expenditure included in the final report on the implementation of the annual programme amounts to:

EUR(1) | [exact figure to two decimal places]
I also certify that actions are progressing in pursuance with the objectives laid down in the Commission Decision adopting the annual programme and in accordance with the basic act, and in particular that:

1. | the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. | the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. | I have a reasonable assurance that the underlying transactions are legal and regular;
4. | for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
5. | the results of all audits carried out by or under the responsibility of the audit authority have been duly taken into account;
6. | the declaration of expenditure and the request for the balance payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.This declaration of expenditure is based on accounts closed on [dd/mm/20yy].
In accordance with Article 41 of the basic act, the supporting documents are and will continue to be available for at least five years following the closure of the annual programme by the Commission.

Date | Name in capital letters, stamp, position and signature of certifying authority
(1) Total amount of eligible expenditure paid by final beneficiaries or used for the technical assistance.

Symbolic description

ANNEX XINSTRUCTIONS CONCERNING THE EMBLEM AND DEFINITION OF THE STANDARD COLOURSAgainst a background of blue sky, twelve golden stars form a circle representing the union of the peoples of Europe. The number of stars is fixed, twelve being the symbol of perfection and unity.
Heraldic descriptionOn an azure field a circle of twelve golden mullets, their points not touching.
Geometric description
The emblem has the form of a blue rectangular flag of which the fly is one and a half times the length of the hoist. 12 gold stars situated at equal intervals form an invisible circle whose centre is the point of intersection of the diagonals of the rectangle. The radius of the circle is equal to one third of the height of the hoist. Each of the stars has five points which are situated on the circumference of an invisible circle whose radius is equal to 1/18th of the height of the hoist. All the stars are upright, i.e. with one point vertical and two points in a straight line at right angles to the mast. The circle is arranged so that the stars appear in the position of the hours on the face of a clock. Their number is invariable.
Regulation coloursThe emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW for the stars.
Four-colour processIf the four-colour process is used, recreate the two standard colours by using the four colours of the four-colour process.
PANTONE YELLOW is obtained by using 100 % ‘Process Yellow’.
PANTONE REFLEX BLUE is obtained by mixing 100 % ‘Process Cyan’ and 80 % ‘Process Magenta’.
InternetIn the web-palette PANTONE REFLEX BLUE corresponds to colour RGB:0/0/153 (hexadecimal: 000099) and PANTONE YELLOW to colour RGB:255/204/0 (hexadecimal: FFCC00).
Monochrome reproduction processUsing black, outline the rectangle in black and print the stars in black on white.

Using blue (Reflex Blue), use 100 % with the stars reproduced in negative white.

Reproduction on a coloured backgroundIf there is no alternative to a coloured background, put a white border around the rectangle, the width of the border being 1/25th of the height of the rectangle.

I.   General principles

ANNEX XIRULES ON THE ELIGIBILITY OF EXPENDITURE — INTEGRATION FUNDI.1. Basic principles
| 1. | In accordance with the basic act, for it to be eligible, expenditure must be:(a)within the scope of the Fund and within its objectives, as described in Articles 1, 2 and 3 of the basic act;(b)within the eligible actions listed in Article 4 of the basic act;(c)needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;(d)reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;(e)incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;(f)linked to the target groups referred to in the framework of the basic act;(g)incurred in accordance with the specific provisions in the grant agreement. | (a) | within the scope of the Fund and within its objectives, as described in Articles 1, 2 and 3 of the basic act; | (b) | within the eligible actions listed in Article 4 of the basic act; | (c) | needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission; | (d) | reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness; | (e) | incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project; | (f) | linked to the target groups referred to in the framework of the basic act; | (g) | incurred in accordance with the specific provisions in the grant agreement.
(a) | within the scope of the Fund and within its objectives, as described in Articles 1, 2 and 3 of the basic act;
(b) | within the eligible actions listed in Article 4 of the basic act;
(c) | needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;
(d) | reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) | incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) | linked to the target groups referred to in the framework of the basic act;
(g) | incurred in accordance with the specific provisions in the grant agreement.
| 2. | In the case of multiannual actions within the meaning of Article 13(6) of the basic act, only the part of the action co-financed by an annual programme is considered to be a project for the application of these eligibility rules.
| 3. | Projects supported by the Fund shall not be financed by other sources covered by the Community budget. Projects supported by the Fund shall be co-financed by public or private sources.I.2. Budget of a projectThe budget of a project shall be presented as follows:

Expenditure | Income
+dDirect costs(DC)+indirect costs(fixed percentage of DC, defined in the grant agreement)+costs covered by assigned income (if applicable) | + | dDirect costs(DC) | + | indirect costs(fixed percentage of DC, defined in the grant agreement) | + | costs covered by assigned income (if applicable) | +contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)+contribution from the final beneficiary and the partners in the project(1)+contribution from third parties+receipts generated by the project | + | contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision) | + | contribution from the final beneficiary and the partners in the project(1) | + | contribution from third parties | + | receipts generated by the project
+ | dDirect costs(DC)
+ | indirect costs(fixed percentage of DC, defined in the grant agreement)
+ | costs covered by assigned income (if applicable)
+ | contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ | contribution from the final beneficiary and the partners in the project(1)
+ | contribution from third parties
+ | receipts generated by the project
= total eligible cost (TEC) | = total incomeThe budget shall be balanced: Total Eligible Cost shall be equal to Total Income.
I.3. Income and non-profit principle
| 1. | Projects supported by the Fund must be of a non-profit-making nature. If, at the end of the project, the sources of income, including receipts, exceed expenditure, the contribution to the project from the Fund shall be reduced accordingly. All sources of income for the project must be recorded in the final beneficiary’s accounts or tax documents, and must be identifiable and controllable.
| 2. | Project income shall come from all financial contributions granted to the project by the Fund, from public or private sources, including the final beneficiary’s own contribution, and from any receipts generated by the project. ‘Receipts’ for the purpose of this rule covers revenue received by a project during the eligibility period as described in point I.4, from sales, rentals, services, enrolment/fees or other equivalent income.
| 3. | The Community contribution resulting from the application of the principle of non-profit, as referred to under Article 12(c) of this Decision, will be the ‘total eligible cost’ minus the ‘contribution from third parties’ and ‘receipts generated by the project’.I.4. Eligibility period
| 1. | Costs relating to a project must be incurred and the respective payments (except for depreciation) made after 1 January of the year referred to in the financing decision approving the annual programmes of the Member States. The eligibility period is until 31 December of the year N + 1(2), meaning that the costs relating to a project must be incurred before this date.
| 2. | An exception to the abovementioned eligibility period is made for:(a)projects supported under the 2007 annual programme, in accordance with Article 33(3) of the basic act;(b)technical assistance for Member States (refer to point V.3). | (a) | projects supported under the 2007 annual programme, in accordance with Article 33(3) of the basic act; | (b) | technical assistance for Member States (refer to point V.3).
(a) | projects supported under the 2007 annual programme, in accordance with Article 33(3) of the basic act;
(b) | technical assistance for Member States (refer to point V.3).I.5. Record of expenditure
| 1. | Expenditure shall correspond to payments made by the final beneficiary. These must be in the form of financial (cash) transactions, with the exception of depreciation.
| 2. | As a rule, expenditure shall be justified by official invoices. Where this cannot be done, expenditure shall be supported by accounting documents or supporting documents of equivalent evidential value.
| 3. | Expenditure must be identifiable and verifiable. In particular,(a)it must be recorded in the accounting records of the final beneficiary;(b)it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and(c)it must be declared in accordance with the requirements of applicable tax and social legislation. | (a) | it must be recorded in the accounting records of the final beneficiary; | (b) | it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and | (c) | it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) | it must be recorded in the accounting records of the final beneficiary;
(b) | it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) | it must be declared in accordance with the requirements of applicable tax and social legislation.
| 4. | Where applicable, the final beneficiaries are obliged to keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
| 5. | The storage and processing of such records must comply with the national data protection legislation.I.6. Territorial scope
| 1. | Expenditure for actions described in Article 4 of the basic act must be:(a)incurred by the final beneficiaries defined in point I.1(e); and(b)incurred in the territory of the Member States, with the exception of actions concerning pre-travel measures referred to in Article 4.1 (c) of the basic act, which may be incurred in the territory of the Member States or in the country of origin. | (a) | incurred by the final beneficiaries defined in point I.1(e); and | (b) | incurred in the territory of the Member States, with the exception of actions concerning pre-travel measures referred to in Article 4.1 (c) of the basic act, which may be incurred in the territory of the Member States or in the country of origin.
(a) | incurred by the final beneficiaries defined in point I.1(e); and
(b) | incurred in the territory of the Member States, with the exception of actions concerning pre-travel measures referred to in Article 4.1 (c) of the basic act, which may be incurred in the territory of the Member States or in the country of origin.
| 2. | Partners in the project registered and established in third countries may participate in projects on a no-cost basis, except in the case of international governmental organisations. Therefore, costs incurred by these partners are ineligible.II. Categories of eligible costs (at project level)II.1. Direct eligible costsThe direct eligible costs of the project are costs that, with due regard to the general conditions of eligibility set out in part I above, are identifiable as specific costs directly linked to the implementation of the project. Direct costs shall be included in the estimated overall budget of the project.
The following direct costs are eligible.
II.1.1. Staff costs
II.1.1.1. General rules
| 1. | Direct costs for staff are eligible only for persons that have a key and direct role in the project, such as project managers and other staff operationally involved in the project, for example planning project activities, implementing (or monitoring) operational activities, delivering services to the final recipients of the project, etc.Costs for other members of staff in the final beneficiary organisation who only provide a supporting role (such as the general manager, accountant, procurement support, human resources support, information technology support, administrative assistant, receptionist, etc.) are not eligible as direct costs and are considered to be indirect costs (see point II.2).
| 2. | Staff costs shall be detailed in the forward budget, indicating functions, number of staff and names.If the names of the persons are not yet known or cannot be disclosed, indication shall be provided of the professional and technical capacities of the persons set to implement the relevant functions/tasks within the project.
| 3. | The cost of staff assigned to the project, i.e. salaries and social security contributions and other statutory costs, shall be eligible, provided that this does not exceed the average rates as regards the final beneficiary’s usual policy on remuneration. Where applicable, this figure may include all the usual contributions paid by the employer, but it must exclude any bonuses, incentive payments or profit-sharing schemes. Levies, taxes or charges (in particular, direct taxes and social security contributions on wages) arising from projects co-financed by the Fund amount to eligible costs only where they are actually borne by the final beneficiary of the grant.II.1.1.2. Specific conditions for staff costs of public bodiesStaff costs of public bodies implementing the project are considered to be direct eligible costs only in the following situations:

(a) | a person contracted by the final beneficiary solely for the purpose of implementing the project;
(b) | a person employed on a permanent basis by the final beneficiary who:—fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or—is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. | — | fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or | — | is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
— | fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or
— | is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.II.1.2. Travel and subsistence costs

| 1. | Travel and subsistence costs are only eligible as direct costs for:(a)staff of the final beneficiary whose costs are eligible as defined in point II.1.1;(b)in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;(c)other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence. | (a) | staff of the final beneficiary whose costs are eligible as defined in point II.1.1; | (b) | in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1; | (c) | other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) | staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) | in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) | other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
| 2. | Travel costs shall be eligible on the basis of the actual costs incurred. Reimbursement rates shall be based on the cheapest form of public transport and flights shall, as a rule, be permitted only for journeys over 800 km (return trip), or where the geographical destination justifies travelling by air. Boarding passes must be kept. Where a private car is used, reimbursement is normally made either on the basis of the cost of public transport, or on the basis of mileage rates in accordance with published official rules in the Member State concerned or used by the final beneficiary.
| 3. | Subsistence costs shall be eligible on the basis of real costs or a daily allowance. Where an organisation has its own daily rates (subsistence allowances), they shall be applied within ceilings established by the Member State in accordance with national legislation and practice. Subsistence allowances are normally understood to cover local transport (including taxis), accommodation, meals, local telephone calls and sundries.II.1.3. Equipment
II.1.3.1. General rules
| 1. | Costs pertaining to the acquisition of equipment (based on depreciation of purchased assets, leasing or rental) are only eligible if they are essential to the implementation of the project. Equipment shall have the technical properties needed for the project and comply with applicable norms and standards.
| 2. | Costs for day-to-day administrative equipment (such as printer, laptop, fax, copier, phone, cabling, etc.) are not eligible as direct costs and are to be considered as indirect costs (see point II.2).
| 3. | The choice between leasing, rental or purchase must always be based on the least expensive option. However, if leasing or renting are not possible because of the short duration of the project or the rapid depreciation in value, purchase is accepted and the costs related to depreciation, as described below, may be eligible on the basis of national depreciation rules.II.1.3.2. Renting and leasingExpenditure in relation to renting and leasing operations is eligible for co-financing subject to the rules established in the Member State, national legislation and practice and the duration of the rental or lease for the purpose of the project.
II.1.3.3. Purchasing
| 1. | Where equipment is purchased before or during the lifetime of the project, only the portion of equipment depreciation corresponding to the duration of use for the project and the rate of actual use for the project is eligible.
| 2. | Equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant.
| 3. | Purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.
| 4. | For individual items costing below EUR 1 000, the full purchase cost is eligible, provided that the equipment is purchased during the first three months of the project.II.1.4. Real estate
II.1.4.1. General rulesThe real estate shall have the technical properties needed for the project and comply with the applicable norms and standards.
II.1.4.2. RentalRental of real estate is eligible for co-financing where there is a clear link between the rental and the objectives of the project concerned, under the conditions set out below and without prejudice to the application of stricter national rules:

(a) | The real estate shall not have been purchased through a Community grant.
(b) | The real estate should only be used for implementation of the project. If not, only the portion of the costs corresponding to the use for the project is eligible.II.1.4.3. Office space for the final beneficiaryCosts for the purchase, construction, renovation or rental of office space for the routine activities of the final beneficiary are not eligible. Such costs are considered to be indirect costs (see point II.2).
II.1.5. Consumables, supplies and general services

| 1. | The costs of consumables, supplies and general services are eligible provided that they are identifiable and directly necessary for the implementation of the project.
| 2. | However, office supplies as well as all kinds of small administrative consumables, supplies, hospitality costs and general services (such as telephone, internet, postage, office cleaning, utilities, insurance, staff training, recruitment, etc.) are not direct eligible costs; they are included in indirect costs, as referred to in point II.2.II.1.6. Subcontracting

| 1. | As a general rule, final beneficiaries must have the capacity to carry out the activities relating to the project themselves. Therefore, subcontracting must be limited and shall not exceed 40 % of the direct eligible costs of a project unless duly justified and approved in advance by the responsible authority.
| 2. | Expenditure relating to the following subcontracts is ineligible for co-financing by the Fund:(a)subcontracting of tasks relating to the overall management of the project;(b)subcontracting that adds to the cost of the project without adding proportionate value to it;(c)subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided. | (a) | subcontracting of tasks relating to the overall management of the project; | (b) | subcontracting that adds to the cost of the project without adding proportionate value to it; | (c) | subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) | subcontracting of tasks relating to the overall management of the project;
(b) | subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) | subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
| 3. | For all subcontracts, subcontractors shall undertake to provide all audit and control bodies with all the necessary information relating to subcontracted activities.II.1.7. Costs deriving directly from the requirements linked to EU co-financing
Costs needed to meet the requirements linked to EU co-financing, such as publicity, transparency, evaluation of the project, external audit, bank guarantees, translation costs, etc., are eligible as direct costs.
II.1.8. Expert fees
Legal consultancy fees, notarial fees and costs of technical and financial experts are eligible.
II.2. Indirect eligible costs
| 1. | Indirect costs relate to categories of expenditure that are not identifiable as specific costs directly linked to the project. A fixed percentage of the total amount ofdirect eligible costsmay be eligible as indirect costs, provided that:(a)the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;(b)the indirect costs are anticipated in the forward budget of the project;(c)the indirect costs do not include costs assigned to another heading of the budget for the project;(d)the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;(e)as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. | (a) | the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs; | (b) | the indirect costs are anticipated in the forward budget of the project; | (c) | the indirect costs do not include costs assigned to another heading of the budget for the project; | (d) | the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget; | (e) | as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. | — | where the responsible authority acts as an executing body as defined in Article 7(3), or | — | where subcontracting exceeds 40 % of the eligible direct costs.
(a) | the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) | the indirect costs are anticipated in the forward budget of the project;
(c) | the indirect costs do not include costs assigned to another heading of the budget for the project;
(d) | the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) | as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. | — | where the responsible authority acts as an executing body as defined in Article 7(3), or | — | where subcontracting exceeds 40 % of the eligible direct costs.
— | where the responsible authority acts as an executing body as defined in Article 7(3), or
— | where subcontracting exceeds 40 % of the eligible direct costs.
| 2. | The percentage allocated to indirect costs shall cover the following costs in particular:(a)staff costs that are ineligible as direct costs as per point II.1.1.1(1);(b)administration and management expenses, such as costs identified in II.1.5.2;(c)bank fees and charges (except bank guarantees as defined in section II.1.7);(d)depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.3;(e)all costs linked to the project but excluded from section II.1 — ‘Direct Eligible Costs’. | (a) | staff costs that are ineligible as direct costs as per point II.1.1.1(1); | (b) | administration and management expenses, such as costs identified in II.1.5.2; | (c) | bank fees and charges (except bank guarantees as defined in section II.1.7); | (d) | depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.3; | (e) | all costs linked to the project but excluded from section II.1 — ‘Direct Eligible Costs’.
(a) | staff costs that are ineligible as direct costs as per point II.1.1.1(1);
(b) | administration and management expenses, such as costs identified in II.1.5.2;
(c) | bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) | depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.3;
(e) | all costs linked to the project but excluded from section II.1 — ‘Direct Eligible Costs’.III. Ineligible expenditureThe following costs are not eligible:

(a) | VAT, except where the final beneficiary can show that he is unable to recover it;
(b) | return on capital, debt and debt service charges, debit interest, foreign exchange commissions and exchange losses, provisions for losses or potential future liabilities, interest owed, doubtful debts, fines, financial penalties, litigation costs, and excessive or reckless expenditure;
(c) | entertainment costs exclusively for project staff. Reasonable hospitality costs at social events justified by the project, such as an event at the end of the project or meetings of the project steering group, are permitted;
(d) | costs declared by the final beneficiary and covered by another project or work programme receiving a Community grant;
(e) | purchase of land and the purchase, construction and renovation of real estate;
(f) | staff costs for officials who contribute to project implementation by accomplishing tasks that are part of their normal routine;
(g) | contributions in kind.IV. Costs covered by assigned income
| 1. | In duly substantiated cases, co-financing of the project as regards the contribution from the final beneficiary and the partners in the project may be made up in part of contributions in terms of work carried out by permanent officials employed by these bodies and involved in the project. In this case these costs are not eligible as direct or indirect staff costs as defined under points II.1.1 and II.2 but as costs covered by assigned income.
| 2. | Such contributions shall not exceed 50 % of the total contribution given by the final beneficiary. In this case, the following rules shall apply:(a)tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;(b)public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;(c)the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority. | (a) | tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority; | (b) | public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority; | (c) | the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) | tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) | public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) | the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.V. Technical assistance at the initiative of member States
| 1. | At the initiative of each Member State, the following technical assistance measures are eligible for each annual programme, within the limits specified in Article 15 of the basic act:(a)expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);(b)expenditure relating to audits and on-the-spot checks of actions or projects;(c)expenditure relating to evaluations of actions or projects;(d)expenditure relating to information, dissemination and transparency in relation to actions;(e)expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;(f)expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;(g)expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | (a) | expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables); | (b) | expenditure relating to audits and on-the-spot checks of actions or projects; | (c) | expenditure relating to evaluations of actions or projects; | (d) | expenditure relating to information, dissemination and transparency in relation to actions; | (e) | expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds; | (f) | expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions; | (g) | expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | — | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), | — | other staff employed to carry out tasks referred to in points (a) to (f), | — | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) | expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) | expenditure relating to audits and on-the-spot checks of actions or projects;
(c) | expenditure relating to evaluations of actions or projects;
(d) | expenditure relating to information, dissemination and transparency in relation to actions;
(e) | expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) | expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) | expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | — | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), | — | other staff employed to carry out tasks referred to in points (a) to (f), | — | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— | other staff employed to carry out tasks referred to in points (a) to (f),
— | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
| 2. | Technical assistance may finance expenses incurred by any of the following bodies: responsible authority, delegated authority, audit authority, certifying authority.
| 3. | Activities linked to technical assistance must be performed and the corresponding payments made after 1 January of the year referred to in the financing decision approving the annual programmes of Member States. The eligibility period lasts until the end of June of the year N + 2(3)or any later date compatible with the deadline for the submission of the final report on implementation of the annual programme.
| 4. | Any procurement must be carried out in accordance with national procurement rules established in the Member State.
| 5. | Member States may implement technical assistance measures for this Fund together with technical assistance measures for some or all of the four Funds. However, in that case only the portion of the costs used to implement the common measure corresponding to this Fund shall be eligible for financing under this Fund, and Member States shall ensure that:(a)the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and(b)there is no double financing of costs. | (a) | the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and | (b) | there is no double financing of costs.
(a) | the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) | there is no double financing of costs.
(1) Including assigned income as described in point IV.
(2) Where ‘N’ is the year referred to in the financing decision approving the annual programmes of Member States.
(3) Where ‘N’ is the year referred to in the financing decision approving the annual programmes of Member States.

Pending: 32008D0456

27.6.2008 EN Official Journal of the European Union L 167/1
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community's financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) It is necessary to lay down detailed rules for the implementation of the support to the Special Transit Scheme established by Council Regulation (EC) No 693/2003(4)and Council Regulation (EC) No 694/2003(5).
(15) In accordance with Articles 1 and 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and the Treaty establishing the European Community, Denmark is not bound by the present Decision or subject to its application. Given that Decision No 574/2007/EC builds upon the Schengenacquisunder the provisions of Title IV of Part Three of the Treaty establishing the European Community, Denmark shall, in accordance with Article 5 of the said Protocol, decide within a period of six months after the date of adoption of that Decision whether it will implement it in its national law.
(16) This Decision constitutes a development of the provisions of the Schengenacquisin which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengenacquis(6)and the subsequent Council Decision 2004/926/EC of 22 December 2004 on the putting into effect of parts of the Schengenacquisby the United Kingdom of Great Britain and Northern Ireland(7). The United Kingdom is therefore not bound by it or subject to its application.
(17) This Decision constitutes a development of the provisions of the Schengenacquisin which Ireland does not take part, in accordance with Council Decision 2002/192/EC of 28 February 2002 concerning Ireland's request to take part in some of the provisions of the Schengenacquis(8). Ireland is therefore not bound by it or subject to its application.
(18) As regards Iceland and Norway, Decision No 574/2007/EC constitutes a development of provisions of the Schengenacquiswithin the meaning of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengenacquis(9), which fall within the areas referred to in Article 1, points A and B of Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengenacquis(10).
(19) As regards Switzerland, Decision No 574/2007/EC constitutes a development of the provisions of the Schengenaquiswithin the meaning of the Agreement signed by the European Union, the European Community and the Swiss Confederation on the latter's association with the implementation, application and development of the Schengenacquiswhich fall within the areas referred to in Article 4(1) of the Council decision(11)on the signing, on behalf of the European Community, and on the provisional application of certain provisions of this Agreement.
(20) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
Part I Introduction 6
Chapter I Subject and definitions 6
Article 1 Subject matter 6
Article 2 Definitions 6
Part II Provisions common to the four Funds 7
Chapter 1 Designated authorities 7
Article 3 Common authorities 7
Article 4 Delegated authority 7
Article 5 Outsourcing of tasks 7
Chapter 2 Management and control systems 7
Article 6 Manual of procedures 7
Article 7 Implementation of the Fund by the responsible authority 8
Article 8 Conditions under which the responsible authority acts as executing body 8
Article 9 Selection and award procedure when the responsible authority acts as awarding body 8
Article 10 Grant agreements with final beneficiaries when the responsible authority acts as awarding body 9
Article 11 Implementation contracts 10
Article 12 Determination of the final Community contribution 10
Article 13 Technical assistance 10
Article 14 Technical assistance expenditure in the case of a common authority 10
Article 15 Verifications by the responsible authority 10
Article 16 Audit trail 11
Article 17 Audits of systems and audits of projects 11
Article 18 Verifications by the certifying authority 12
Chapter 3 Information to be provided regarding use of the Fund 12
Article 19 Principle of proportionality 12
Article 20 Description of management and control systems 12
Article 21 Revision of the description of management and control systems 12
Article 22 Programming documents 13
Article 23 Revision of financial breakdown in annual programmes 13
Article 24 Progress and final reports on implementation of annual programmes 13
Article 25 Documents established by the audit authority 13
Article 26 Documents established by the certifying authority 14
Chapter 4 Reporting irregularities 14
Article 27 Initial reporting — derogations 14
Article 28 Reporting of follow-up — non-recovery 14
Article 29 Contacts with Member States 15
Article 30 Use of information 15
Chapter 5 Information and publicity 15
Article 31 Information for potential final beneficiaries 15
Article 32 Information for final beneficiaries 15
Article 33 Responsibilities of the responsible authority relating to information and publicity for the general public 15
Article 34 Responsibilities of final beneficiaries relating to information and publicity for the general public 16
Article 35 Technical characteristics of information and publicity for the operation 16
Chapter 6 Personal data 16
Article 36 Protection of personal data 16
Chapter 7 Electronic exchange of documents 16
Article 37 Electronic exchange of documents 16
Article 38 Computer system for the exchange of documents 16
Part III Provisions specific to the External Borders Fund 17
Chapter 1 Eligibility rules 17
Article 39 Eligibility rules 17
Chapter 2 Special Transit Scheme 17
Article 40 Support for the implementation of the Special Transit Scheme 17
Part IV Final provisions 17
Article 41 Addressees 17
ANNEXES 18
(a) designated authorities;
(b) management and control systems;
(c) information to be provided by the Member States to the Commission regarding use of the Fund;
(d) reporting of irregularities;
(e) information and publicity;
(f) personal data;
(g) electronic exchange of documents.
— ‘basic act’: Decision No 574/2007/EC,
— ‘Fund’: the External Borders Fund, as established by the basic act,
— ‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision No 573/2007/EC(13), Decision No 574/2007/EC and Decision No 575/2007/EC(14)of the European Parliament and of the Council and Council Decision 2007/435/EC(15)as part of the General programme ‘Solidarity and Management of Migration Flows’,
— ‘responsible authority’: the body designated by a Member State under Article 27(1)(a) of the basic act,
— ‘certifying authority’: the body designated by a Member State under Article 27(1)(b) of the basic act,
— ‘audit authority’: the body designated by a Member State under Article 27(1)(c) of the basic act,
— ‘delegated authority’: the body designated by a Member State under Article 27(1)(d) of the basic act,
— ‘designated authorities’: all the authorities designated by a Member State under Article 27 of the basic act,
— ‘action’: action under the Fund, as those being listed under the specific objectives defined in Article 4 and as defined in Article 6 of the basic act,
— ‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
— ‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
— ‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
— ‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision 2007/599/EC(16),
— ‘priority’: set of actions defined as a priority in the strategic guidelines,
— ‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 16(4) of the basic act,
— ‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
— ‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
— ‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in point (a) of Article 1(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests(17),
— ‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(18),
— ‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.
(a) the references of the relevant Community legislation;
(b) the task entrusted to the delegated authority;
(c) the rights and duties of the delegated authority and the responsibilities it assumes;
(d) the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e) the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
(a) functioning of the designated authorities;
(b) arrangements ensuring appropriate separation of functions;
(c) where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d) establishment of multiannual and annual programmes;
(e) establishment of audit strategy and annual audit plans;
(f) selection of projects, award of grants and monitoring and financial management of the projects;
(g) management of irregularities, financial corrections and recoveries;
(h) preparation and implementation of audit missions;
(i) preparation of audit reports and declarations;
(j) certification of expenditure;
(k) evaluation of the programme;
(l) reporting to the Commission;
(m) audit trail.
(a) the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b) the tasks of the responsible authority, as defined in Article 29 of the basic act, shall not be affected when the responsible authority also implements projects directly.
(a) the objectives;
(b) the selection criteria, which shall comply with Article 16(5) of the basic act, and the relevant supporting documents;
(c) the arrangements for Community and, if applicable, national financing;
(d) the arrangements and final date for submission of proposals.
(a) the eligibility rules for the expenditure;
(b) the time-limit for implementation; and
(c) the financial and other information to be kept and communicated.
(a) signature of grant agreements with selected final beneficiaries;
(b) follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
(a) the maximum amount of the grant;
(b) the maximum percentage of the Community contribution in accordance with Article 16(4) of the basic act;
(c) a detailed description and timetable of the project supported;
(d) if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e) the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex XI regarding the rules on eligibility of expenditure;
(f) the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g) the operational objectives of the project and the indicators to be used;
(h) the definition of eligible costs;
(i) the conditions relating to payment of the grant and bookkeeping requirements;
(j) the conditions relating to audit trail;
(k) the relevant provisions relating to data protection;
(l) the relevant provisions relating to publicity.
(a) the maximum amount stated in the grant agreement;
(b) the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 16(4) of the basic act (i.e. 50 % or 75 %); and
(c) the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex XI.
(a) administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b) verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c) on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
(a) it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b) it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c) it permits verification of application of the selection criteria established for the annual programme;
(d) it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
(a) include an appropriate mix of types and sizes of projects;
(b) take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
(a) the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b) the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c) the items of expenditure correspond to the eligibility requirements set out in Annex XI, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d) the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 3, 4, 5, 6 and 18 of the basic act;
(e) the public or private contribution has been paid to the final beneficiary in accordance with Article 16(2) of the basic act;
(f) there is an adequate audit trail;
(g) there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
(a) when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b) notify the Commission of any substantial change at the latest once any such change has taken effect;
(c) at the request of the Commission, provide a revised description in the event of multiple substantial changes.
(a) the Fund, the annual programme and the project concerned;
(b) the provision which has been infringed;
(c) the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d) the practices employed in committing the irregularity;
(e) where appropriate, whether the practice gives rise to a suspicion of fraud;
(f) the manner in which the irregularity was discovered;
(g) the amount of the Community contribution concerned.
(a) cases where the irregularities relate to amounts of less than 10 000 euros chargeable to the general budget of the European Communities;
(b) cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c) cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d) cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
(a) where appropriate, the other Member States and third countries involved;
(b) the period during which, or the moment at which, the irregularity was committed;
(c) the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d) the date on which the primary administrative or judicial finding on the irregularity was established;
(e) the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f) the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g) the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h) where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i) the suspension of payments, where applicable, and the possibilities of recovery;
(j) the nature of the irregular expenditure.
(a) any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b) any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c) the reasons for any abandonment of recovery procedures;
(d) the reasons for any abandonment of criminal prosecutions.
(a) the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b) a description of the procedures for examining applications for funding and of the time periods involved;
(c) the criteria for selecting the projects to be financed;
(d) the contacts who can provide information on the annual programmes.
(a) at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b) annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. The address of the website shall be communicated to the Commission.
(a) the total Community contribution to the project exceeds EUR 100 000; and
(b) the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
1. the emblem of the European Union, in accordance with the graphic standards indicated in Annex X, and a reference to the European Union;
2. a reference to the Fund;
3. a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
(a) for salaries of the staff specifically implementing the Special Transit Scheme until 31 December of that year;
(b) for all other additional costs, until 31 December of the following year.
ANNEX I Model description of management and control systems 19
ANNEX II Model multiannual programme 35
ANNEX III Model annual programme 37
ANNEX IV Model progress report on implementation of the annual programme 39
A. Technical report 39
B. Request for the second pre-financing payment 41
ANNEX V Model final report on implementation of the annual programme 43
A. Technical report 43
B. Request for payment of the balance/Statement of reimbursement 48
ANNEX VI Model audit strategy 49
Annex(es) to the audit strategy: Annual plans 50
ANNEX VII Model report by the audit authority 51
A. Annual audit report 51
B. Opinion on the functioning of the management and control systems 52
C. Validation of the payment request 54
ANNEX VIII Model declaration of expenditure for the second pre-financing 56
ANNEX IX Model declaration of expenditure for payment of the balance 57
ANNEX X Instructions concerning the emblem and definition of the standard colours 58
ANNEX XI Rules on the eligibility of expenditure — External Borders Fund 60
initial version
revised version (number, date dd/mm/year) following dialogue with the Commission
version revised for other reasons
1.1. General information on the designated authorities
1.1.1. Short description of the choices made on the designation of the different authorities
1.1.2. Indication of whether these management and control systems are operationalIf not, indication of the date when they will be operational
1.1.3. Indication of whether these management and control systems have been accredited by the Commission for other Community financial instruments (if applicable)
1.2. Organisation chart(s) of the entire body(-ies) within which the designated authorities are functioning
1.3. Responsible authority
1.3.1. The date and form of the formal designation of the responsible authority
1.3.2. Legal status of the responsible authority
1.3.3. Specification of the functions carried out directly by the responsible authority and (if applicable and/or foreseen) by other bodies under the responsibility of the responsible authority (outsourcing of tasks, excluding the tasks entrusted to the delegated authority(ies) under point 1.4)
1.3.4. Organisation chart and specification of the functions of the units (including the indicative number of posts allocated)
1.3.5. Information whether the responsible authority can also act as executing body for the projects co-financed by the Fund
1.3.6. If the responsible authority is the same for more than one of the four Funds, a description of the common functions and systems
1.4. The delegated authority(ies)
1.4.1. The reasons for establishing any delegated authority
1.4.2. The date and form of the formal designation of the delegated authority(ies)
1.4.3. Legal status of the delegated authority(ies)
1.4.4. Specification of the functions carried out directly by the delegated authority(ies) and (if applicable and/or foreseen) by other bodies under the responsibility of the delegated authority(ies) (outsourcing of tasks)
1.4.5. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.4.6. Information whether delegated authority(ies) can also act as executing body for the projects co-financed by the Fund
1.4.7. If the delegated authority(ies) is (are) the same for more than one of the four Funds, a description of the common functions and systems
1.5. Certifying authority
1.5.1. The date and form of the formal designation of the certifying authority
1.5.2. Legal status of the certifying authority
1.5.3. Specification of the functions carried out directly by the certifying authority and (if applicable and/or foreseen) by other bodies under the responsibility of the certifying authority (outsourcing of tasks)
1.5.4. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.5.5. If the certifying authority is the same for more than one of the four Funds, a description of the common functions and systems
1.6. Audit authority
1.6.1. The date and form of the formal designation of the audit authority
1.6.2. Legal status of the audit authority
1.6.3. Specification of the functions carried out directly by the audit authority and (if applicable and/or foreseen) by other bodies under the responsibility of the audit authority (outsourcing of tasks)
1.6.4. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.6.5. Staff qualifications for the audit authority and (if applicable and/or foreseen) of the other bodies expected to carry out audit work (outsourcing of tasks)
1.6.6. If the audit authority is the same for more than one of the four Funds, a description of the common functions and systems
1.6.7. If a responsible authority can also act as executing body for the projects co-financed by the Fund, a description of arrangements ensuring the independent position of the audit authority in accordance with article 8
2.1.Designation and supervision of the designated authorities 2.1. Designation and supervision of the designated authorities
2.1. Designation and supervision of the designated authorities
Short description of the process of setting up each of the designated authorities[The description should include all authorities]
Key targets Achieved? Comments
1 Rules governing the relations of the Member State with the designated authorities identify the respective responsibilities Y/N
2 Member State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals) Y/N
3 Each authority will inform their staff of the mission statement of the organisation as well as their job description and expected results Y/N
4 Steps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions Y/N
2.1. Designation and supervision of the designated authorities
2.2.Separation of functions 2.2. Separation of functions
2.2. Separation of functions
Short description of the arrangements defined to ensure a proper separation of functions[The description should include all authorities]
Key targets Achieved? Comments
1 Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements Y/N
2 Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions Y/N
3 The audit authority will be functionally independent of the responsible authority and the certifying authority. Y/N
4 The certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources Y/N
2.2. Separation of functions
2.3.Monitoring of delegated authority(ies) — if applicable 2.3. Monitoring of delegated authority(ies) — if applicable
2.3. Monitoring of delegated authority(ies) — if applicable
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 The tasks to be delegated are clearly defined Y/N
2 Procedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked Y/N
3 Supervisory controls will take place to ensure that the tasks are carried out according to established procedures Y/N
2.3. Monitoring of delegated authority(ies) — if applicable
2.4.Monitoring of other tasks not carried out by the authorities themselves — if applicable 2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable
2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable
Short description of the process[This description should include all authorities]
Key targets Achieved? Comments
1 In case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management Y/N
2 In case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work Y/N
3 In case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification Y/N
4 In case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment Y/N
2.4. Monitoring of other tasks not carried out by the authorities themselves — if applicable
3.1.Establishing multiannual programmes 3.1. Establishing multiannual programmes
3.1. Establishing multiannual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Arrangements are foreseen to ensure the implementation of the principle of partnership in accordance with current national rules and practices Y/N
2 Procedures are defined to check that the multiannual programme is consistent with the strategic guidelines and complies with Community law, in particular with Community law aiming at ensuring the free movement of persons in conjunction with the directly related flanking measures with respect to external border controls, asylum and immigration Y/N
3 The multiannual programme will be approved by a duly authorised person Y/N
3.1. Establishing multiannual programmes
3.2.Establishing annual programmes 3.2. Establishing annual programmes
3.2. Establishing annual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Procedures are established to ensure:—consistency between the annual programmes and the multiannual programme—the eligibility of the actions envisaged in the annual programmes—consistency and complementarity of these actions with other national and Community instruments—the compliance with the rules concerning co-financing percentage—consistency with the priorities/specific priorities stated in the strategic guidelines — consistency between the annual programmes and the multiannual programme — the eligibility of the actions envisaged in the annual programmes — consistency and complementarity of these actions with other national and Community instruments — the compliance with the rules concerning co-financing percentage — consistency with the priorities/specific priorities stated in the strategic guidelines Y/N
— consistency between the annual programmes and the multiannual programme
— the eligibility of the actions envisaged in the annual programmes
— consistency and complementarity of these actions with other national and Community instruments
— the compliance with the rules concerning co-financing percentage
— consistency with the priorities/specific priorities stated in the strategic guidelines
2 Procedures are established to enable the revision of an annual programme in case of duly substantiated emergency situations as described in the basic act, if applicable Y/N
3 Procedures are established to enable the submission of a revision of an annual programme when required under Article 23(1) of this decision Y/N
4 Any modification to the financial breakdown of an annual programme and the reasons for it is documented Y/N
5. Any modification in the implementation of the annual programme not relating to the financial breakdown (e.g. on nature and timing of the calls for proposals or the scope of technical assistance) and the reason for it is documented Y/N
3.2. Establishing annual programmes
— consistency between the annual programmes and the multiannual programme
— the eligibility of the actions envisaged in the annual programmes
— consistency and complementarity of these actions with other national and Community instruments
— the compliance with the rules concerning co-financing percentage
— consistency with the priorities/specific priorities stated in the strategic guidelines
3.3.Establishing the audit strategy and the annual audit plans 3.3. Establishing the audit strategy and the annual audit plans
3.3. Establishing the audit strategy and the annual audit plans
Short description of the process[This description concerns the audit authority]
Key targets Achieved? Comments
1 Rules are defined to ensure a transparent and appropriate communication from the responsible authority to the audit authority on management procedures implemented and on projects prior to and throughout the programming period Y/N
2 Procedures are established to define annual audit plans (to be annexed each year to the audit strategy) and to send them to the Commission in time (if applicable) Y/N
3 The audit strategy and the annual audit plans are approved by a duly authorised person Y/N
3.3. Establishing the audit strategy and the annual audit plans
3.4.Responsible authority acting as an executing body — if applicable 3.4. Responsible authority acting as an executing body — if applicable
3.4. Responsible authority acting as an executing body — if applicable
Short description of the reasons leading the responsible authority to implement projects directly and the specific arrangements foreseen to strengthen the management and control systems[This description should include all authorities]
Key targets Achieved? Comments
1 The justification of the need for the responsible authority to implement projects will be documented and endorsed at the appropriate level Y/N
2 Specific arrangements are put in place to ensure that the nature and the objectives of the projects comply with the provisions defined for the Fund
3 Specific arrangements are put in place in order to prevent conflict of interest for the projects implemented by the responsible authority Y/N
4 Specific arrangements are put in place to ensure the principle of value for money is respected in the implementation of projects by the responsible authority Y/N
5 Procedures are defined to ensure that the contractual terms governing these projects are clear and complete in particular with regard to the financing conditions, the payment terms, the eligibility rules and the obligations regarding operational and financial reporting Y/N
6 Specific arrangements are put in place in order to ensure that the main functions of the responsible authority as provided for in the basic act are not affected in relation to the projects implemented by the responsible authority Y/N
7 When the responsible authority acts as an executing body, the audit authority is located in another body than the responsible authority (if not, please describe the additional guarantees put in place to ensure the proper independence of the audit authority) Y/N
8 The audit strategy will cover the specific risks which may be related to the implementation of projects by the responsible authority Y/N
3.4. Responsible authority acting as an executing body — if applicable
3.5.Selection and implementation of the projects (Responsible authority acting as an awarding body) 3.5. Selection and implementation of the projects (Responsible authority acting as an awarding body)
3.5. Selection and implementation of the projects (Responsible authority acting as an awarding body)
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 In the case of call for proposals (or tenders), rules are defined to ensure open competition and adequate publicity Y/N
2 Selection criteria will comply with the minimum criteria defined in the basic act Y/N
3 Procedures are defined for the receipt of proposals (or tenders) Y/N
4 Procedures are defined to ensure that the proposals (or tenders) are assessed against the predefined rules and criteria in a transparent and non-discriminatory manner Y/N
5 The award decisions and the contracts/grant agreements will be approved by a duly authorised person Y/N
6 Procedures are defined to ensure adequate ex-post information on the results of the selection process to the applicants Y/N
7 Procedures are defined to ensure the monitoring of the implementation of grant agreements/contracts according to the contractual terms Y/N
3.5. Selection and implementation of the projects (Responsible authority acting as an awarding body)
3.6.Monitoring of the projects implemented by the final beneficiaries 3.6. Monitoring of the projects implemented by the final beneficiaries
3.6. Monitoring of the projects implemented by the final beneficiaries
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Key operational and financial indicators will be established, monitored and communicated to the responsible authority for each project Y/N
2 On-the-spot verifications by the responsible authority are foreseen to allow monitoring (of both the operational and financial aspects) of the projects Y/N
3 The responsible authority will ensure that final beneficiaries make use of an appropriate accounting system in computerised form Y/N
4 The responsible authority will ensure that final beneficiaries implement the provisions on the visibility of the EU funding Y/N
3.6. Monitoring of the projects implemented by the final beneficiaries
3.7.Financial management of the project 3.7. Financial management of the project
3.7. Financial management of the project
Short description of the process[involves the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Financial transactions will be approved by duly authorised persons Y/N
2 Prior to making any payments/recoveries, verifications will be carried out in particular in order to monitor:—the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)—that products and/or services co-financed by the project have actually been delivered—the accuracy, completeness and effective payment of other contributions received from public or private resources—that the results of any audit activity have been taken into account — the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s) — that products and/or services co-financed by the project have actually been delivered — the accuracy, completeness and effective payment of other contributions received from public or private resources — that the results of any audit activity have been taken into account Y/N
— the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)
— that products and/or services co-financed by the project have actually been delivered
— the accuracy, completeness and effective payment of other contributions received from public or private resources
— that the results of any audit activity have been taken into account
3 Verifications will be carried out in order to have a reasonable assurance of the legality and regularity of the underlying transactions Y/N
4 Supervisory controls will be carried out throughout the programming period to ensure that the established financial procedures are respected Y/N
5 Verifications will be performed on the complementarity with other Community financial programmes in order to avoid double funding Y/N
3.7. Financial management of the project
— the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)
— that products and/or services co-financed by the project have actually been delivered
— the accuracy, completeness and effective payment of other contributions received from public or private resources
— that the results of any audit activity have been taken into account
3.8.Irregularities, corrections and recoveries 3.8. Irregularities, corrections and recoveries
3.8. Irregularities, corrections and recoveries
Short description of the process[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]
Key targets Achieved? Comments
1 Definitions of irregularities are established and comply with the Community requirements Y/N
2 Mechanisms are in place to ensure that irregularities can be detected in due time and immediate corrective measure are taken Y/N
3 Procedures are in place to ensure that the Commission is kept informed of irregularities detected, and if appropriate, of any corrective measures taken in accordance with the obligations set out in this decision Y/N
4 Procedures are in place to ensure a proper follow-up of recovery orders issued and, if applicable, of default interest Y/N
5 In case recovery orders cannot be cashed in, causes will be identified to evaluate whether Member States should reimburse the funds to the Community Budget or not Y/N
3.8. Irregularities, corrections and recoveries
3.9.Preparation and implementation of audit missions 3.9. Preparation and implementation of audit missions
3.9. Preparation and implementation of audit missions
Short description of the process[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]
Key targets Achieved? Comments
1 The audit practice is in line with internationally accepted standards Y/N
2 An audit manual is established for use by the auditors on the basis of the requirements defined in the basic act Y/N
3 Audits will be carried out to verify the effective functioning of the management and control systems Y/N
4 The checks to be carried on the eligible expenditure will be based on an appropriate sample, and will consist of at least 10 % of eligible expenses Y/N
5 The verifications on eligible expenses will verify at least the compliance, effectiveness and efficiency of the following elements: selection procedure, objectives of the project, reality of the achievements, eligibility of the expenses, valid supporting documents for the expenses, national co-financing, audit trail Y/N
6 A follow-up of earlier recommendations will take place on a regular basis Y/N
7 The projects implemented by the responsible authority will be subject to robust scrutiny Y/N
3.9. Preparation and implementation of audit missions
3.10.Audit report on annual programmes and related declarations 3.10. Audit report on annual programmes and related declarations
3.10. Audit report on annual programmes and related declarations
Short description of the process[This description should involved the audit authority]
Key targets Achieved? Comments
1 Procedures are established to consolidate the conclusions of the systems audit and the audit of projects for each annual programme Y/N
2 Checks will be performed to assess the validity of the requests for payment Y/N
3 Further examination will be launched in case of systemic errors or errors over the materiality threshold are detected Y/N
4 The report and the related declarations will be approved by a duly authorised person Y/N
3.10. Audit report on annual programmes and related declarations
3.11.Certification of expenditure 3.11. Certification of expenditure
3.11. Certification of expenditure
Short description of the process[involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Procedures are established to ensure that the necessary information is received from the responsible authority for the purpose of certification Y/N
2 Procedures are established to ensure that the audit report on each annual programme and the related declarations are received from the audit authority Y/N
3 Procedures are established to ensure that recoveries are taken into account for the final declaration of expenditure and to follow on-going legal proceedings or administrative appeals with suspensive effect regarding recoveries Y/N
4 Verifications will be performed to ensure the accuracy and completeness of the declaration of expenditure (in particular, on any interest generated by the pre-financing received from the Commission as well as its effective use as national contribution) Y/N
5 In case of local currency, the methods used for the calculation in Euro comply with the rules defined by the Commission Y/N
3.11. Certification of expenditure
3.12.Evaluation of the programme 3.12. Evaluation of the programme
3.12. Evaluation of the programme
Short description of the process[involves the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 The guidance documents from the Commission on evaluations are disseminated widely and made available to all potential final beneficiaries and other interested parties Y/N
2 The key operational and financial indicators provided by the final beneficiaries to measure the achievements of the project will be recorded Y/N
3 The responsible authority (and/or delegated authorities) will ensure that the indicators provided are appropriate to measure the outcome and results of each project Y/N
4 Procedures are in place to ensure that the necessary evaluation will be carried out as required by the basic act Y/N
3.12. Evaluation of the programme
4.1.Documentation on the procedures 4.1. Documentation on the procedures
4.1. Documentation on the procedures
Short description of the process[involves all authorities]
Key targets Achieved? Comments
1 The authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.) Y/N
2 The procedures are approved by a duly authorised person Y/N
3 The established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions Y/N
4 Arrangements are in place to ensure that all relevant staff is informed of the established procedures Y/N
5 Where appropriate, these procedures include the use of check-lists summarising the key controls to be performed Y/N
6 Arrangements are in place to ensure the protection of personal data Y/N
4.1. Documentation on the procedures
4.2.Accounting and book keeping 4.2. Accounting and book keeping
4.2. Accounting and book keeping
Short description of the process[involves the responsible authority, the delegated authority(ies) and the certifying authority]
Key targets Achieved? Comments
1 Arrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow:—a full traceability of the Community resources at the level of the final beneficiaries and projects—the identification of any interest generated by the pre-financing received from the Commission—the identification of recovery orders issued and if applicable, whether they have been cashed — a full traceability of the Community resources at the level of the final beneficiaries and projects — the identification of any interest generated by the pre-financing received from the Commission — the identification of recovery orders issued and if applicable, whether they have been cashed Y/N
— a full traceability of the Community resources at the level of the final beneficiaries and projects
— the identification of any interest generated by the pre-financing received from the Commission
— the identification of recovery orders issued and if applicable, whether they have been cashed
2 The accounting and financial reporting system complies with the national data protection legislation Y/N
3 The accounting and financial reporting system to be used will be in computerised form Y/N
4 A back-up system exists to guarantee the continuity of operations should the need arise Y/N
5 In case of local currency, the methods used for the calculation in Euro comply with the rules defined by the Commission Y/N
4.2. Accounting and book keeping
— a full traceability of the Community resources at the level of the final beneficiaries and projects
— the identification of any interest generated by the pre-financing received from the Commission
— the identification of recovery orders issued and if applicable, whether they have been cashed
4.3.Reporting to the Commission 4.3. Reporting to the Commission
4.3. Reporting to the Commission
Short description of the process[involves all authorities]
Key targets Achieved? Comments
1 Reporting obligations have been identified as well as the implications for resources Y/N
2 The established procedures allow proper, timely and complete input by the designated authorities Y/N
3 Reports are approved by a duly authorised person Y/N
4.3. Reporting to the Commission
4.4.Audit trail 4.4. Audit trail
4.4. Audit trail
Short description of the process[involves all authorities]
Where are the following documents kept? Body/Unit in charge How long for?
Description of the management and control systems including manual(s) of procedures
Audit strategy
National multiannual programme and possible revisions
National annual programmes and possible revisions
European Commission Decisions on multiannual and annual programmes
Calls for proposals/Calls for tender
Applicant files/Contract files
Administrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports
Funding decisions or rejections
Project funding agreements
Financial commitment decisions for each of the projects
Progress reports and final reports submitted by funding recipients
Financial reports and payment applications submitted by funded Project
Supporting documents for expenditure and revenue for funded Project
Payments/recovery authorisations for funding (proof of verifications performed)
Payments/recovery orders for funding
Proof of payments/recovery of funding
Documentation related to the sampling methodology for the audit activity
Reports on audits carried out on projects
Reports on audits carried out at national level on management and control systems
Audit reports on annual programmes
Audit opinions on the management and control systems
Audit declarations on the validity of the requests for payment
Requests for payment sent to the European Commission
Certification of expenditure sent to the European Commission
Progress implementation reports sent to the European Commission
Final implementation reports sent to the European Commission
Proof of payment received from the European Commission
Evaluation reports sent to the European Commission
4.4. Audit trail
Authorit Declaration Date and signature
Responsible authority I certify the accuracy and completeness of the information about the identification and internal control systems of the responsible authority Name:Function:Date:
signature
Certifying authority I certify the accuracy and completeness of the information about the identification and internal control systems of the certifying authority Name:Function:Date:
signature
Audit authority I certify the accuracy and completeness of the information about the identification and internal control systems of the audit authorityandI can confirm that what has been described provides a reliable picture of all the management and control systems Name:Function:Date:
signature
Initial version
Revised version (number, date dd/mm/year) following dialogue with the Commission
Version revised in the light of evaluations and/or following implementation difficulties
Version revised following the revision of the strategic guidelines
1.1. The national situation and the migratory flows affecting it
1.2. The measures undertaken by the Member State so far
1.3. The total national resources allocated
2.1. The requirements in the Member State in relation to the baseline situation
2.2. The operational objectives of the Member State designed to meet its requirements
3.1. Priority 1
3.2. Priority 2
3.3. Etc.Breakdown when presenting the information on the priorities chosen(a)The objective(s) of the strategy and examples of key actions(b)Description of target(s) concerned and the indicator(s) used(c)If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority (a) The objective(s) of the strategy and examples of key actions (b) Description of target(s) concerned and the indicator(s) used (c) If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
(a) The objective(s) of the strategy and examples of key actions
(b) Description of target(s) concerned and the indicator(s) used
(c) If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
(a) The objective(s) of the strategy and examples of key actions
(b) Description of target(s) concerned and the indicator(s) used
(c) If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
4.1. Priority 1
4.2. Priority 2
4.3. Etc.
5.1. The publication of the programme
5.2. The approach chosen to implement the principle of partnership
6.1 Community Contribution
6.1.1. TableMultiannual programme — draft financial planTable 1Community contributionMember State: […]Fund: […](in EUR 1 000 — current prices)2007200820092010201120122013TOTALPriority 1: […]0Priority 2: […]0Priority 3: […]0Priority …: […]0a0Total00000000 Multiannual programme — draft financial plan Table 1Community contribution Member State: […] Fund: […] (in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 TOTAL Priority 1: […] 0 Priority 2: […] 0 Priority 3: […] 0 Priority …: […] 0 a 0 Total 0 0 0 0 0 0 0 0
Multiannual programme — draft financial plan
Table 1Community contribution
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 TOTAL
Priority 1: […] 0
Priority 2: […] 0
Priority 3: […] 0
Priority …: […] 0
a 0
Total 0 0 0 0 0 0 0 0
Multiannual programme — draft financial plan
Table 1Community contribution
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 TOTAL
Priority 1: […] 0
Priority 2: […] 0
Priority 3: […] 0
Priority …: […] 0
a 0
Total 0 0 0 0 0 0 0 0
6.1.2. Comments on the figures/trends
6.2 Overall financing plan
6.2.1. TableMultiannual programme — Draft financial planTable 2Overall financing planMember State: […]Fund: […](in EUR 1 000 — current prices)2007200820092010201120122013TOTALCommunity contributionPublic cofinancingPrivate cofinancingTotal00000000% Community contribution%%%%%%%% Multiannual programme — Draft financial plan Table 2Overall financing plan Member State: […] Fund: […] (in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 TOTAL Community contribution Public cofinancing Private cofinancing Total 0 0 0 0 0 0 0 0 % Community contribution % % % % % % % %
Multiannual programme — Draft financial plan
Table 2Overall financing plan
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 TOTAL
Community contribution
Public cofinancing
Private cofinancing
Total 0 0 0 0 0 0 0 0
% Community contribution % % % % % % % %
Multiannual programme — Draft financial plan
Table 2Overall financing plan
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) 2007 2008 2009 2010 2011 2012 2013 TOTAL
Community contribution
Public cofinancing
Private cofinancing
Total 0 0 0 0 0 0 0 0
% Community contribution % % % % % % % %
6.2.2. Comments on the figures/trends[signature of the responsible person]
Initial version
Revised version (number, date dd/mm/year) following dialogue with the Commission
Version revised for other reasons
1. GENERAL RULES FOR SELECTION OF PROJECTS TO BE FINANCED UNDER THE PROGRAMME
2. CHANGES IN THE MANAGEMENT AND CONTROL SYSTEMS (if appropriate)
3.1. Actions implementing priority 1
3.2. Actions implementing priority 2
3.3. Etc.
1. Purpose and scope of the action
2. Expected grant recipients
3. Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as an executing body
4. Expected quantified results and indicators to be used
5. Visibility of EC funding
6. Complementarity with similar actions financed by other EC instruments, if appropriate
7. Financial information
4.1 Purpose of the technical assistance
4.2 Expected quantified results
4.3 Visibility of EC funding
Annual programme — draft financial plan
Table 1Overview table
Member State: […]
Annual programme concerned: […]
Fund: […]
Ref. priority Ref. specific priority(1) Community Contribution Public Allocation Private Allocation Total % EC Share of total
(all figures in EUR) (a) (b) (c) (d = a + b + c) (e = a/d) (d/total d)
Action 1: […] 0
Action 2: […] 0
Action 3: […] 0
Action 4: […] 0
Action 5: […] 0
Action …: […] 0
Action N: […] 0
Technical assistance 0
Other operations(2) 0
Total 0 0 0 0 % 100 %
1.1. Time table for the implementation of the programme
1.2. Description of the organisation of the selection of projects and tenders and their outcomes
1.3. Progress made in implementing the actions of the programme under the priorities chosen
1.3.1 Actions implementing Priority 1
1.3.2 Actions implementing Priority 2
1.4. Use of technical assistance
1.5. Problems encountered and measures taken
Progress report on the implementation of the annual programme
Table 1Financial report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
Pre-financing payment(s) received from EC: [amount]
(all figures in EUR) Ref. priority Ref. specific priority(1) Programmed MS Committed at the level of the MS EC contribution paid by MS to final beneficiaries Total eligible costs incurred to date by final beneficiaries
Total programmed costs EC contribution % EC contribution Total eligible costs EC contribution % EC contribution
(a) (b) (c = b/a) (d) (e) (f = e/d)
Action 1: […]
Action 2: […]
Action 3: […]
Action 4: […]
Action 5: […]
Action N: […]
Technical assistance
Other operations(1)
TOTAL 0 0 0 0 0 0 0 0
↓ ↓
> 60 % of pre-financing payment(s) received?
Yes/No Yes/No
Notification of new irregularities(3)? No Yes (if Yes, fill in table 2)
Progress report on the implementation of the annual programme
Table 2Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Type of irregularity Date/source of first information Method of detection Possibility of fraud (Y/N) Amount concerned in EUR(Community contribution)
Follow-up of previous irregularities? No Yes (if Yes, fill in table 3)
Progress report on the implementation of the annual programme
Table 3Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual Programme Project Provision infringed Amount concerned (EC contribution.) in EUR Follow-up actions Recovery order (amounts in EUR) Cancellation of EC contribution
Issued Paid Default interest Waived
Euro(4)
(a) a progress report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) a certified declaration of expenditure drawn up accounting for at least 60 % of the amount of the first pre-financing has been submitted or is attached;
(c) the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(d) there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.
Authority responsible for receiving payments
Bank
Bank account No
Account holder (if not the same as the authority responsible for receiving payments)
Date Name in capital letters, stamp, position and signature of competent authority
1.1. Time table on the implementation of the programme
1.2. Update from the progress report on the description of the organisation of the selection of projects and tenders and their outcomes, if appropriate
1.3. The achievements in implementing the actions of the programme under the priorities chosen
1.3.1. Actions implementing priority 1
1.3.2. Actions implementing priority 2
1.3.3. Etc.
1. Purpose and scope of the action
2. Changes from the programme as approved by the Commission (if appropriate)
3. Monitoring activities undertaken during and after the implementation
4. Actual results
5. Assessment of the actual results in comparison to the targets and indicators set in the programme
1.4. The results of the technical assistance
1.5. Problems encountered and measures taken on the implementation of the programme
1.6. Procedures applied when the responsible authority implemented project(s) directly acting as an executing body (if appropriate)
1.7. Coherence and complementarity with other instruments
2. ASSESSMENT OF THE PROGRESS MADE IN IMPLEMENTING THE MULTIANNUAL PROGRAMME
3.1. Measures taken to make the multiannual(1)and annual programme public
3.2. Implementation of the visibility principle
Final report on the implementation of the annual programme
Table 1Detailed financial report
Member State: […]
Annual programme concerned: […]
Priority/other actions: […]
Situation at: [day/month/year]
(all figures in EUR) Programmed by MS Committed at the level of the MS Actual figures accepted by the responsible authority(costs incurred by the beneficiaries and final EC contribution)
Actions Projects Ref. priority Ref. specific priority(2) Total programmed costs EC contribution % EC contribution Total eligible costs EC contribution %EC contribution Total eligible costs EC contribution due % EC contribution EC contribution paid EC still to pay/to recover by the RA
(a) (b) (c = b/a) (d) (e) (f = e/d) (g) (h) (i = h/g) (j) (k = h – j)
Action 1: […] project 1: […]
project N: […]
Total Action 1
Action …: […] project 1: […]
project N: […]
Total Action…: […]
Action N: […] project 1: […]
project N: […]
Total Action N
Technical assistance
Other operations(3)
Total 0 0 0 % 0 0 0 % 0 0 0 % 0 0
4.1. List of all pending recoveries at 30 June of the year N + 2 (N = year of this annual programme)Final report on the implementation of the annual programmeTable 2List of pending recovery ordersMember State: […]Fund: […]Situation at: [day/month/year]ReferenceAnnual ProgrammeProjectTotal amount to be recoveredEC contribution to be recoveredDeduced from the related financial report (Y/N)Reasons for recovery Final report on the implementation of the annual programme Table 2List of pending recovery orders Member State: […] Fund: […] Situation at: [day/month/year] Reference Annual Programme Project Total amount to be recovered EC contribution to be recovered Deduced from the related financial report (Y/N) Reasons for recovery
Final report on the implementation of the annual programme
Table 2List of pending recovery orders
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual Programme Project Total amount to be recovered EC contribution to be recovered Deduced from the related financial report (Y/N) Reasons for recovery
Final report on the implementation of the annual programme
Table 2List of pending recovery orders
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual Programme Project Total amount to be recovered EC contribution to be recovered Deduced from the related financial report (Y/N) Reasons for recovery
4.2. List of recovery ordersnotincluded in the financial reports of the previous annual programmes (if appropriate)Final report on the implementation of the annual programmeTable 3List of recovery orders not already deductedfrom previous declarations of expenditureMember State: […]Fund: […]Situation at: [day/month/year]ReferenceAnnual programmeProjectTotal amount recoveredEC contribution recoveredDate of recoveryReasons for recovery Final report on the implementation of the annual programme Table 3List of recovery orders not already deductedfrom previous declarations of expenditure Member State: […] Fund: […] Situation at: [day/month/year] Reference Annual programme Project Total amount recovered EC contribution recovered Date of recovery Reasons for recovery
Final report on the implementation of the annual programme
Table 3List of recovery orders not already deductedfrom previous declarations of expenditure
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual programme Project Total amount recovered EC contribution recovered Date of recovery Reasons for recovery
Final report on the implementation of the annual programme
Table 3List of recovery orders not already deductedfrom previous declarations of expenditure
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual programme Project Total amount recovered EC contribution recovered Date of recovery Reasons for recovery
Notification of new irregularities(4)? No Yes (if Yes, fill in table 4)
Final report on the implementation of the annual programme
Table 4Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Type of irregularity Date/Source of first information Method of detection Possibility of fraud(Y/N) Amount concerned in EUR (Community contribution)
Follow-up of previous irregularities? No Yes (if Yes, fill in table 5)
Final report on the implementation of the annual programme
Table 5Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Amount concerned Follow-up actions Recovery order (amounts in EUR) Cancellation of EC contribution
(EC contribution) in EUR Issued Paid Default interest Waived
Final report on the implementation of the annual programme
Table 6Report per project
Project reference and title: […] Priority: […]
Final beneficiary: […] Specific priority: […]
Situation at: [day/month/year] Action: […]
TECHNICAL SUMMARY
Objectives/achievements:
Relevant indicators:
Justification (in case of a specific priority):
FINANCIAL SUMMARY(all figures in EUR)Committed by the responsible authorityRequested by the final beneficiaryAccepted by the responsible authorityEC Contribution paid by the responsible authoritya: Direct CostsFirst pre-financing paymentb: Indirect CostsSecond pre-financing paymentc: Costs covered by assigned income (if applicable)Final paymenta + b + c: Total Eligible Costs000Recovery orderd: EC contributione: Contribution from final beneficiary and partners (public bodies)of which assigned incomef: Contribution from final beneficiary and partners (non public bodies)g: Contribution from third partiesh: Receipts generated by the projectEC contribution dued + e + f + g + h: Total Income000EC contribution still to pay/to recover% EC Contribution/Total costs (d/(a + b + c))%%% (all figures in EUR) Committed by the responsible authority Requested by the final beneficiary Accepted by the responsible authority EC Contribution paid by the responsible authority a: Direct Costs First pre-financing payment b: Indirect Costs Second pre-financing payment c: Costs covered by assigned income (if applicable) Final payment a + b + c: Total Eligible Costs 0 0 0 Recovery order d: EC contribution e: Contribution from final beneficiary and partners (public bodies) of which assigned income f: Contribution from final beneficiary and partners (non public bodies) g: Contribution from third parties h: Receipts generated by the project EC contribution due d + e + f + g + h: Total Income 0 0 0 EC contribution still to pay/to recover % EC Contribution/Total costs (d/(a + b + c)) % % %
(all figures in EUR) Committed by the responsible authority Requested by the final beneficiary Accepted by the responsible authority EC Contribution paid by the responsible authority
a: Direct Costs First pre-financing payment
b: Indirect Costs Second pre-financing payment
c: Costs covered by assigned income (if applicable) Final payment
a + b + c: Total Eligible Costs 0 0 0 Recovery order
d: EC contribution
e: Contribution from final beneficiary and partners (public bodies)
of which assigned income
f: Contribution from final beneficiary and partners (non public bodies)
g: Contribution from third parties
h: Receipts generated by the project EC contribution due
d + e + f + g + h: Total Income 0 0 0 EC contribution still to pay/to recover
% EC Contribution/Total costs (d/(a + b + c)) % % %
(all figures in EUR) Committed by the responsible authority Requested by the final beneficiary Accepted by the responsible authority EC Contribution paid by the responsible authority
a: Direct Costs First pre-financing payment
b: Indirect Costs Second pre-financing payment
c: Costs covered by assigned income (if applicable) Final payment
a + b + c: Total Eligible Costs 0 0 0 Recovery order
d: EC contribution
e: Contribution from final beneficiary and partners (public bodies)
of which assigned income
f: Contribution from final beneficiary and partners (non public bodies)
g: Contribution from third parties
h: Receipts generated by the project EC contribution due
d + e + f + g + h: Total Income 0 0 0 EC contribution still to pay/to recover
% EC Contribution/Total costs (d/(a + b + c)) % % %
— request payment of the following amount:EUR(5)+[exact figure to two decimal places]OR EUR(5) +
EUR(5) +
EUR(5) +
— declare for reimbursement the following amount:EUR(6)—[exact figure to two decimal places] EUR(6) —
EUR(6) —
EUR(6) —
(a) a final report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) a certified declaration of expenditure has been submitted or is attached;
(c) an annual audit report, an opinion on the functioning of the management and control system and a declaration on the validity of the payment request prepared by the audit authority have been submitted or are attached;
(d) any interest generated by the pre-financing payments has been posted to the annual programme, being regarded as national contribution and has been taken into account in the declaration of expenditure;
(e) the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(f) there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.
Authority responsible for receiving payments
Bank
Bank account No
Account holder (if not the same as the authority responsible for receiving payments)
Date Name in capital letters, stamp, position and signature of competent authority
1.1. Scope of the strategy (Funds covered)
1.2. Period covered by the strategy
1.3. Audit standards applied
2.1. Risk identification and assessment
2.2. Risk response and residual risk
3.1. Objectives of the audits
3.2. Priorities for the audits
4.1.1. The responsible body/-ies for the audit work
4.1.2. The authorities to be audited
4.1.3. Horizontal issues to be covered by the system audits
4.1.4. Indicative multiannual plan for system audits (if possible)
4.2.1. The responsible body/ies for the audit work
4.2.2. Description of the sampling methodology
Year 2007
System audits
Funds Authorities concerned Processes concerned Scope of the audit Man-days Planning
Audits of projects
Funds Programme Year Priority Project Final beneficiary Total eligible costs of the project Costs to be audited Man-days Planning
1. CHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE
2. MAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR
3. AUDIT PLAN YEAR 20XX
1.1. The bodies that have been involved in preparing the report
1.2. Identification and justification of major changes in the implementation of the audit plans related to the annual programme concerned
1.3. Summary table of the results of the auditsAudit reportMember State: […]Annual programme concerned: […]Situation at: [day/month/year]SYSTEM AUDITS CLOSED SINCE LAST REPORTFund(s)Authorities concernedProcesses concernedScope of the auditMan-days spentDate of final reportAUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xxFund(s)ProjectFinal beneficiaryTotal eligible costsEligible costs auditedFinancial correctionError rate(a)(b)(c)(d = c/b)Total000%Total annual programme(e)(f)Coverage rate: (= f/e) Audit report Member State: […] Annual programme concerned: […] Situation at: [day/month/year] SYSTEM AUDITS CLOSED SINCE LAST REPORT Fund(s) Authorities concerned Processes concerned Scope of the audit Man-days spent Date of final report AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx Fund(s) Project Final beneficiary Total eligible costs Eligible costs audited Financial correction Error rate (a) (b) (c) (d = c/b) Total 0 0 0 % Total annual programme (e) (f) Coverage rate: (= f/e)
Audit report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
SYSTEM AUDITS CLOSED SINCE LAST REPORT
Fund(s) Authorities concerned Processes concerned Scope of the audit Man-days spent Date of final report
AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx
Fund(s) Project Final beneficiary Total eligible costs Eligible costs audited Financial correction Error rate
(a) (b) (c) (d = c/b)
Total 0 0 0 %
Total annual programme (e) (f) Coverage rate: (= f/e)
Audit report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
SYSTEM AUDITS CLOSED SINCE LAST REPORT
Fund(s) Authorities concerned Processes concerned Scope of the audit Man-days spent Date of final report
AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx
Fund(s) Project Final beneficiary Total eligible costs Eligible costs audited Financial correction Error rate
(a) (b) (c) (d = c/b)
Total 0 0 0 %
Total annual programme (e) (f) Coverage rate: (= f/e)
2.1. The bodies that carried out audits
2.2. A summary list of the audits carried out
2.3. The principal findings, recommendations and the conclusions drawn from the audit work for the management and control systems
2.4. Financial impact of the audit findings
2.5. Additional work, where appropriate
2.6. Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections
2.7. Information on the follow-up of the audit recommendations
3.1. The bodies that carried out the audits
3.2. A summary list of audits carried out and the percentage of expenditure checked in relation to total eligible expenditure declared to the Commission
3.3. The principal findings, recommendations and conclusions of the audits with regard to the projects implemented
3.4. The conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system
3.5. Financial impact of the audit findings
3.6. Additional work, where appropriate
3.7. Information on the follow-up of audit recommendations
3.8. Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections
4.1. Information on the follow-up to previous system audit recommendations
4.2. Information on results of audits of actions of a systemic nature from previous annual programmes[signature of the responsible person]
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
(a) […]
(b) […]
(c) etc.
EUR(1)
1. the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
4. the declaration of expenditure and the request for the second pre-financing payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.
Date Name in capital letters, stamp, position and signature of certifying authority
EUR(1)
1. the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. I have a reasonable assurance that the underlying transactions are legal and regular;
4. for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
5. the results of all audits carried out by or under the responsibility of the audit authority have been duly taken into account;
6. the declaration of expenditure and the request for the balance payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.
Date Name in capital letters, stamp, position and signature of certifying authority
1. In accordance with the basic act, for it to be eligible, expenditure must be:(a)within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the basic act;(b)within the eligible actions listed in Articles 4 and 6 of the basic act;(c)needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;(d)reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;(e)incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39 of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;(f)incurred in accordance with the specific provisions in the grant agreement. (a) within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the basic act; (b) within the eligible actions listed in Articles 4 and 6 of the basic act; (c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission; (d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness; (e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39 of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project; (f) incurred in accordance with the specific provisions in the grant agreement.
(a) within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the basic act;
(b) within the eligible actions listed in Articles 4 and 6 of the basic act;
(c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;
(d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39 of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) incurred in accordance with the specific provisions in the grant agreement.
(a) within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the basic act;
(b) within the eligible actions listed in Articles 4 and 6 of the basic act;
(c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;
(d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39 of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) incurred in accordance with the specific provisions in the grant agreement.
2. In the case of multiannual actions within the meaning of Article 16(6) of the basic act, only the part of the action co-financed by an annual programme is considered to be a project for the application of these eligibility rules.
3. Projects supported by the Fund shall not be financed by other sources covered by the Community budget. Projects supported by the Fund shall be co-financed by public or private sources.
Expenditure Income
+Direct costs(DC)+Indirect costs(fixed percentage of DC, defined in the grant agreement)+Costs covered by assigned income (if applicable) + Direct costs(DC) + Indirect costs(fixed percentage of DC, defined in the grant agreement) + Costs covered by assigned income (if applicable) +contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)+contribution from the final beneficiary and the partners in the project(1)+contribution from third parties+receipts generated by the project + contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision) + contribution from the final beneficiary and the partners in the project(1) + contribution from third parties + receipts generated by the project
+ Direct costs(DC)
+ Indirect costs(fixed percentage of DC, defined in the grant agreement)
+ Costs covered by assigned income (if applicable)
+ contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ contribution from the final beneficiary and the partners in the project(1)
+ contribution from third parties
+ receipts generated by the project
= Total eligible cost(TEC) = Total income
+ Direct costs(DC)
+ Indirect costs(fixed percentage of DC, defined in the grant agreement)
+ Costs covered by assigned income (if applicable)
+ contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ contribution from the final beneficiary and the partners in the project(1)
+ contribution from third parties
+ receipts generated by the project
1. Projects supported by the Fund must be of a non-profit-making nature. If, at the end of the project, the sources of income, including receipts, exceed expenditure, the contribution to the project from the Fund shall be reduced accordingly. All sources of income for the project must be recorded in the final beneficiary's accounts or tax documents, and must be identifiable and controllable.
2. Project income shall come from all financial contributions granted to the project by the Fund, from public or private sources, including the final beneficiary's own contribution, and from any receipts generated by the project. ‘Receipts’ for the purpose of this rule covers revenue received by a project during the eligibility period as described in point I.4, from sales, rentals, services, enrolment/fees or other equivalent income.
3. The Community contribution resulting from the application of the principle of non-profit, as referred to under Article 12(c) of this Decision, will be the ‘total eligible cost’ minus the ‘contribution from third parties’ and ‘receipts generated by the project’.
1. Costs relating to a project must be incurred and the respective payments (except for depreciation) made after 1 January of the year referred to in the financing decision approving the annual programmes of the Member States. The eligibility period is until 31 December of the year N(2)+1, meaning that the costs relating to a project must be incurred before this date.
2. An exception to the abovementioned eligibility period is made for:(a)projects supported under the 2007 annual programme, in accordance with Article 37(3) of the basic act;(b)technical assistance for Member States (refer to point V(3)). (a) projects supported under the 2007 annual programme, in accordance with Article 37(3) of the basic act; (b) technical assistance for Member States (refer to point V(3)).
(a) projects supported under the 2007 annual programme, in accordance with Article 37(3) of the basic act;
(b) technical assistance for Member States (refer to point V(3)).
(a) projects supported under the 2007 annual programme, in accordance with Article 37(3) of the basic act;
(b) technical assistance for Member States (refer to point V(3)).
1. Expenditure shall correspond to payments made by the final beneficiary. These must be in the form of financial (cash) transactions, with the exception of depreciation.
2. As a rule, expenditure shall be justified by official invoices. Where this cannot be done, expenditure shall be supported by accounting documents or supporting documents of equivalent evidential value.
3. Expenditure must be identifiable and verifiable. In particular,(a)it must be recorded in the accounting records of the final beneficiary;(b)it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and(c)it must be declared in accordance with the requirements of applicable tax and social legislation. (a) it must be recorded in the accounting records of the final beneficiary; (b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and (c) it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) it must be recorded in the accounting records of the final beneficiary;
(b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) it must be recorded in the accounting records of the final beneficiary;
(b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) it must be declared in accordance with the requirements of applicable tax and social legislation.
4. Where applicable, the final beneficiaries are obliged to keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
5. The storage and processing of such records must comply with the national data protection legislation.
1. Expenditure for actions described in Articles 4 and 6 of the basic act must be incurred in the territory of the Member States, by the final beneficiaries defined in point I.1(e), with the exception of:—expenditure implementing actions relating to the general objective defined in Article 3(1)(d) of the basic act. Expenditures for these actions may be incurred in the territory of the Member States and in third countries,—actions relating to the surveillance of external borders. These actions can take place both within and beyond the territory of Member States. — expenditure implementing actions relating to the general objective defined in Article 3(1)(d) of the basic act. Expenditures for these actions may be incurred in the territory of the Member States and in third countries, — actions relating to the surveillance of external borders. These actions can take place both within and beyond the territory of Member States.
— expenditure implementing actions relating to the general objective defined in Article 3(1)(d) of the basic act. Expenditures for these actions may be incurred in the territory of the Member States and in third countries,
— actions relating to the surveillance of external borders. These actions can take place both within and beyond the territory of Member States.
— expenditure implementing actions relating to the general objective defined in Article 3(1)(d) of the basic act. Expenditures for these actions may be incurred in the territory of the Member States and in third countries,
— actions relating to the surveillance of external borders. These actions can take place both within and beyond the territory of Member States.
2. Partners in the project registered and established in third countries may participate in projects on a no-cost basis, except in the case of international governmental organisations. Therefore, costs incurred by these partners are ineligible.
1. Direct costs for staff are eligible only for persons that have a key and direct role in the project, such as project managers and other staff operationally involved in the project, for example planning project activities, implementing (or monitoring) operational activities, delivering services to the final recipients of the project, etc.Costs for other members of staff in the final beneficiary organisation who only provide a supporting role (such as the general manager, accountant, procurement support, human resources support, information technology support, administrative assistant, receptionist, etc.) are not eligible as direct costs and are considered to be indirect costs (see point II.2).
2. Staff costs shall be detailed in the forward budget, indicating functions, number of staff and names.If the names of the persons are not yet known or cannot be disclosed, indication shall be provided of the professional and technical capacities of the persons set to implement the relevant functions/tasks within the project.
3. The cost of staff assigned to the project, i.e. salaries and social security contributions and other statutory costs, shall be eligible, provided that this does not exceed the average rates as regards the final beneficiary's usual policy on remuneration. Where applicable, this figure may include all the usual contributions paid by the employer, but it must exclude any bonuses, incentive payments or profit-sharing schemes. Levies, taxes or charges (in particular, direct taxes and social security contributions on wages) arising from projects co-financed by the Fund amount to eligible costs only where they are actually borne by the final beneficiary of the grant.
1. In accordance with the tasks carried out in relation to the project as well as the duration of the project, costs for staff of consular and other services of Member States in third countries competent in the management of flows of third-country nationals into the territory of the Member States, such as consular officers, air liaison officers and immigration liaison officers, are considered as direct eligible costs, provided that the purpose of the project is to improve the co-operation between Member States and involves the sharing of tasks and responsibilities for the benefit of more than two participating Member States.
2. Costs for staff of other authorities and services of Member States concerned by the basic act, such as border guards provided that:(a)the project does not predominantly concern the procurement of equipment or real estate as referred to in points II.1.3 and II.1.4 below; and(b)the project consists mainly of tasks which require the active and continuous input by staff such as the organisation of meetings and management processes for exchange of information or best practices, consultation and coordination mechanisms, training or education of staff and programmes for the secondment and exchange of staff.In such cases, the staff costs are considered as direct eligible costs for:—a person contracted by the final beneficiary solely for the purpose of implementing the project,—a person employed on a permanent basis by the final beneficiary who:(i)fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or(ii)is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. (a) the project does not predominantly concern the procurement of equipment or real estate as referred to in points II.1.3 and II.1.4 below; and (b) the project consists mainly of tasks which require the active and continuous input by staff such as the organisation of meetings and management processes for exchange of information or best practices, consultation and coordination mechanisms, training or education of staff and programmes for the secondment and exchange of staff. — a person contracted by the final beneficiary solely for the purpose of implementing the project, — a person employed on a permanent basis by the final beneficiary who:(i)fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or(ii)is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. (i) fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or (ii) is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
(a) the project does not predominantly concern the procurement of equipment or real estate as referred to in points II.1.3 and II.1.4 below; and
(b) the project consists mainly of tasks which require the active and continuous input by staff such as the organisation of meetings and management processes for exchange of information or best practices, consultation and coordination mechanisms, training or education of staff and programmes for the secondment and exchange of staff.
— a person contracted by the final beneficiary solely for the purpose of implementing the project,
— a person employed on a permanent basis by the final beneficiary who:(i)fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or(ii)is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. (i) fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or (ii) is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
(i) fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or
(ii) is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
(a) the project does not predominantly concern the procurement of equipment or real estate as referred to in points II.1.3 and II.1.4 below; and
(b) the project consists mainly of tasks which require the active and continuous input by staff such as the organisation of meetings and management processes for exchange of information or best practices, consultation and coordination mechanisms, training or education of staff and programmes for the secondment and exchange of staff.
— a person contracted by the final beneficiary solely for the purpose of implementing the project,
— a person employed on a permanent basis by the final beneficiary who:(i)fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or(ii)is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. (i) fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or (ii) is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
(i) fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or
(ii) is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
(i) fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or
(ii) is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
1. Travel and subsistence costs are only eligible as direct costs for:(a)staff of the final beneficiary whose costs are eligible as defined in point II.1.1;(b)in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;(c)other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence. (a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1; (b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1; (c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
2. Travel costs shall be eligible on the basis of the actual costs incurred. Reimbursement rates shall be based on the cheapest form of public transport and flights shall, as a rule, be permitted only for journeys over 800 km (return trip), or where the geographical destination justifies travelling by air. Boarding passes must be kept. Where a private car is used, reimbursement is normally made either on the basis of the cost of public transport, or on the basis of mileage rates in accordance with published official rules in the Member State concerned or used by the final beneficiary.
3. Subsistence costs shall be eligible on the basis of real costs or a daily allowance. Where an organisation has its own daily rates (subsistence allowances), they shall be applied within ceilings established by the Member State in accordance with national legislation and practice. Subsistence allowances are normally understood to cover local transport (including taxis), accommodation, meals, local telephone calls and sundries.
1. Costs pertaining to the acquisition of equipment (based on any of the following: rental, leasing, purchase based on the full or partial cost, or depreciation of purchased assets) are only eligible if they are essential to the implementation of the project. Equipment shall have the technical properties needed for the project and comply with applicable norms and standards.
2. Costs for day-to-day administrative equipment (such as printer, laptop, fax, copier, phone, cabling, etc.) are not eligible as direct costs and are to be considered as indirect costs (see point II.2).
1. Costs pertaining to the acquisition of equipment (systems, operating equipment, means of transport,inter alia, as referred to in Article 5(1)(c) to (f) of the basic act) are eligible in accordance with national rules. Such costs are eligible for co-financing on the basis of the full or partial cost of the purchase if:(a)they are directly linked to the realisation of the project;(b)incurred in accordance with national procurement rules established in the Member State;(c)the equipment has the technical characteristics necessary for the project and complies with applicable norms and standards;(d)the equipment will continue to be used for the same objectives pursued by the project, even after the project has ended for the minimum duration of:—three years or more for information and communication technology (ICT) equipment,—five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,—10 years for helicopters, vessels and aircrafts. (a) they are directly linked to the realisation of the project; (b) incurred in accordance with national procurement rules established in the Member State; (c) the equipment has the technical characteristics necessary for the project and complies with applicable norms and standards; (d) the equipment will continue to be used for the same objectives pursued by the project, even after the project has ended for the minimum duration of:—three years or more for information and communication technology (ICT) equipment,—five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,—10 years for helicopters, vessels and aircrafts. — three years or more for information and communication technology (ICT) equipment, — five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below, — 10 years for helicopters, vessels and aircrafts.
(a) they are directly linked to the realisation of the project;
(b) incurred in accordance with national procurement rules established in the Member State;
(c) the equipment has the technical characteristics necessary for the project and complies with applicable norms and standards;
(d) the equipment will continue to be used for the same objectives pursued by the project, even after the project has ended for the minimum duration of:—three years or more for information and communication technology (ICT) equipment,—five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,—10 years for helicopters, vessels and aircrafts. — three years or more for information and communication technology (ICT) equipment, — five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below, — 10 years for helicopters, vessels and aircrafts.
— three years or more for information and communication technology (ICT) equipment,
— five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,
— 10 years for helicopters, vessels and aircrafts.
(a) they are directly linked to the realisation of the project;
(b) incurred in accordance with national procurement rules established in the Member State;
(c) the equipment has the technical characteristics necessary for the project and complies with applicable norms and standards;
(d) the equipment will continue to be used for the same objectives pursued by the project, even after the project has ended for the minimum duration of:—three years or more for information and communication technology (ICT) equipment,—five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,—10 years for helicopters, vessels and aircrafts. — three years or more for information and communication technology (ICT) equipment, — five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below, — 10 years for helicopters, vessels and aircrafts.
— three years or more for information and communication technology (ICT) equipment,
— five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,
— 10 years for helicopters, vessels and aircrafts.
— three years or more for information and communication technology (ICT) equipment,
— five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,
— 10 years for helicopters, vessels and aircrafts.
2. Costs for the abovementioned equipment may be eligible on the basis of depreciation in accordance with national rules. In that case the above conditions (a), (b) and (c) shall apply. Furthermore, the following conditions must also be satisfied:(a)where equipment is purchased before or during the lifetime of the project, the portion of equipment depreciation is eligible on the basis of the duration of use for the project and the rate of actual use for the project;(b)equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant;(c)purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary. (a) where equipment is purchased before or during the lifetime of the project, the portion of equipment depreciation is eligible on the basis of the duration of use for the project and the rate of actual use for the project; (b) equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant; (c) purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.
(a) where equipment is purchased before or during the lifetime of the project, the portion of equipment depreciation is eligible on the basis of the duration of use for the project and the rate of actual use for the project;
(b) equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant;
(c) purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.
(a) where equipment is purchased before or during the lifetime of the project, the portion of equipment depreciation is eligible on the basis of the duration of use for the project and the rate of actual use for the project;
(b) equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant;
(c) purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.
1. If the acquisition of real estate is essential for implementation of the project and is clearly linked with its objectives, the purchase of real estate, i.e. buildings already constructed, or construction of real estate, is eligible for co-financing on the basis of the full or partial cost, or on the basis of depreciation, under the conditions set out below, without prejudice to the application of stricter national rules:(a)a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;(b)the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;(c)the real estate is to be used solely for the purpose stated in the project for a period of at least 10 years after the end date of the project unless the Commission specifically authorises otherwise in the case of co-financing of the full or partial costs. In the case of co-financing on the basis of depreciation this period is reduced to five years;(d)the purchase of the real estate respects the principles of value for money and cost-effectiveness and is being considered as proportionate to the aim to be achieved through the implementation of the project;(e)in the case of co-financing on the basis of depreciation, only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules. (a) a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project; (b) the real estate has not been purchased through a Community grant at any time prior to the implementation of the project; (c) the real estate is to be used solely for the purpose stated in the project for a period of at least 10 years after the end date of the project unless the Commission specifically authorises otherwise in the case of co-financing of the full or partial costs. In the case of co-financing on the basis of depreciation this period is reduced to five years; (d) the purchase of the real estate respects the principles of value for money and cost-effectiveness and is being considered as proportionate to the aim to be achieved through the implementation of the project; (e) in the case of co-financing on the basis of depreciation, only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
(a) a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;
(b) the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;
(c) the real estate is to be used solely for the purpose stated in the project for a period of at least 10 years after the end date of the project unless the Commission specifically authorises otherwise in the case of co-financing of the full or partial costs. In the case of co-financing on the basis of depreciation this period is reduced to five years;
(d) the purchase of the real estate respects the principles of value for money and cost-effectiveness and is being considered as proportionate to the aim to be achieved through the implementation of the project;
(e) in the case of co-financing on the basis of depreciation, only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
(a) a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;
(b) the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;
(c) the real estate is to be used solely for the purpose stated in the project for a period of at least 10 years after the end date of the project unless the Commission specifically authorises otherwise in the case of co-financing of the full or partial costs. In the case of co-financing on the basis of depreciation this period is reduced to five years;
(d) the purchase of the real estate respects the principles of value for money and cost-effectiveness and is being considered as proportionate to the aim to be achieved through the implementation of the project;
(e) in the case of co-financing on the basis of depreciation, only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
2. Expenses for renovation of real estate are eligible for co-financing on the basis of the full or partial cost or on the basis of depreciation. In the case of renovation costs only conditions (c) and (e) above apply.
(a) the real estate shall not have been purchased through a Community grant.
(b) the real estate should only be used for implementation of the project. If not, only the portion of the costs corresponding to the use for the project is eligible.
1. The costs of consumables, supplies and general services are eligible provided that they are identifiable and directly necessary for the implementation of the project.
2. However, office supplies as well as all kinds of small administrative consumables, supplies, hospitality costs and general services (such as telephone, internet, postage, office cleaning, utilities, insurance, staff training, recruitment, etc.) are not direct eligible costs; they are included in indirect costs, as referred to in point II.2.
1. As a general rule, final beneficiaries must have the capacity to carry out the activities relating to the project themselves. Therefore, subcontracting must be limited and shall not exceed 40 % of the direct eligible costs of a project unless duly justified and approved in advance by the responsible authority.
2. Expenditure relating to the following subcontracts is ineligible for co-financing by the Fund:(a)subcontracting of tasks relating to the overall management of the project;(b)subcontracting that adds to the cost of the project without adding proportionate value to it;(c)subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided. (a) subcontracting of tasks relating to the overall management of the project; (b) subcontracting that adds to the cost of the project without adding proportionate value to it; (c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) subcontracting of tasks relating to the overall management of the project;
(b) subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) subcontracting of tasks relating to the overall management of the project;
(b) subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
3. For all subcontracts, subcontractors shall undertake to provide all audit and control bodies with all the necessary information relating to subcontracted activities.
1. Indirect costs relate to categories of expenditure that are not identifiable as specific costs directly linked to the project. A fixed percentage of the total amount ofdirect eligible costsmay be eligible as indirect costs, provided that:(a)the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;(b)the indirect costs are anticipated in the forward budget of the project;(c)the indirect costs do not include costs assigned to another heading of the budget for the project;d)the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;(e)as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 5 %. However, the fixed percentage of indirect costs shall not exceed 2,5 % in any of the following situations:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs. (a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs; (b) the indirect costs are anticipated in the forward budget of the project; (c) the indirect costs do not include costs assigned to another heading of the budget for the project; d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget; (e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 5 %. However, the fixed percentage of indirect costs shall not exceed 2,5 % in any of the following situations:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
(a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) the indirect costs are anticipated in the forward budget of the project;
(c) the indirect costs do not include costs assigned to another heading of the budget for the project;
d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 5 %. However, the fixed percentage of indirect costs shall not exceed 2,5 % in any of the following situations:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
(a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) the indirect costs are anticipated in the forward budget of the project;
(c) the indirect costs do not include costs assigned to another heading of the budget for the project;
d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 5 %. However, the fixed percentage of indirect costs shall not exceed 2,5 % in any of the following situations:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
2. The percentage allocated to indirect costs shall cover the following costs in particular:(a)staff costs that are ineligible as direct costs as per point II.1.1.1 (1);(b)administration and management expenses, such as costs identified in II.1.5.2;(c)bank fees and charges (except bank guarantees as defined in section II.1.7);(d)costs for real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;(e)all costs linked to the project but excluded from section II.1 — ‘Direct eligible costs’. (a) staff costs that are ineligible as direct costs as per point II.1.1.1 (1); (b) administration and management expenses, such as costs identified in II.1.5.2; (c) bank fees and charges (except bank guarantees as defined in section II.1.7); (d) costs for real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4; (e) all costs linked to the project but excluded from section II.1 — ‘Direct eligible costs’.
(a) staff costs that are ineligible as direct costs as per point II.1.1.1 (1);
(b) administration and management expenses, such as costs identified in II.1.5.2;
(c) bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) costs for real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;
(e) all costs linked to the project but excluded from section II.1 — ‘Direct eligible costs’.
(a) staff costs that are ineligible as direct costs as per point II.1.1.1 (1);
(b) administration and management expenses, such as costs identified in II.1.5.2;
(c) bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) costs for real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;
(e) all costs linked to the project but excluded from section II.1 — ‘Direct eligible costs’.
(a) VAT, except where the final beneficiary can show that he is unable to recover it;
(b) return on capital, debt and debt service charges, debit interest, foreign exchange commissions and exchange losses, provisions for losses or potential future liabilities, interest owed, doubtful debts, fines, financial penalties, litigation costs, and excessive or reckless expenditure;
(c) entertainment costs exclusively for project staff. Reasonable hospitality costs at social events justified by the project, such as an event at the end of the project or meetings of the project steering group, are permitted;
(d) costs declared by the final beneficiary and covered by another project or work programme receiving a Community grant;
(e) purchase of land;
(f) staff costs for officials who contribute to project implementation by accomplishing tasks that are part of their normal routine;
(g) contributions in kind.
1. In duly substantiated cases, co-financing of the project as regards the contribution from the final beneficiary and the partners in the project may be made up in part of contributions in terms of work carried out by permanent officials employed by these bodies and involved in the project. In this case these costs are not eligible as direct or indirect staff costs as defined under points II.1.1 and II.2 but as costs covered by assigned income.
2. Such contributions shall not exceed 50 % of the total contribution given by the final beneficiary. In this case, the following rules shall apply:(a)tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;(b)public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;(c)the value of the contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority. (a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority; (b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority; (c) the value of the contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) the value of the contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) the value of the contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
1. At the initiative of each Member State, the following technical assistance measures are eligible for each annual programme, within the limits specified in Article 18 of the basic act:(a)expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);(b)expenditure relating to audits and on-the-spot checks of actions or projects;(c)expenditure relating to evaluations of actions or projects;(d)expenditure relating to information, dissemination and transparency in relation to actions;(e)expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;(f)expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;(g)expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. (a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables); (b) expenditure relating to audits and on-the-spot checks of actions or projects; (c) expenditure relating to evaluations of actions or projects; (d) expenditure relating to information, dissemination and transparency in relation to actions; (e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds; (f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions; (g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) expenditure relating to audits and on-the-spot checks of actions or projects;
(c) expenditure relating to evaluations of actions or projects;
(d) expenditure relating to information, dissemination and transparency in relation to actions;
(e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) expenditure relating to audits and on-the-spot checks of actions or projects;
(c) expenditure relating to evaluations of actions or projects;
(d) expenditure relating to information, dissemination and transparency in relation to actions;
(e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
2. Technical assistance may finance expenses incurred by any of the following bodies: responsible authority, delegated authority, audit authority, certifying authority.
3. Activities linked to technical assistance must be performed and the corresponding payments made after 1 January of the year referred to in the financing decision approving the annual programmes of Member States. The eligibility period lasts until the end of June of the year N(3)+ 2 or any later date compatible with the deadline for the submission of the final report on implementation of the annual programme.
4. Any procurement must be carried out in accordance with national procurement rules established in the Member State.
5. Member States may implement technical assistance measures for this Fund together with technical assistance measures for some or all of the four Funds. However, in that case only the portion of the costs used to implement the common measure corresponding to this Fund shall be eligible for financing under this Fund, and Member States shall ensure that:(a)the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and(b)there is no double financing of costs. (a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and (b) there is no double financing of costs.
(a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) there is no double financing of costs.
(a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) there is no double financing of costs.
(a) the eligibility period for expenditure shall be in accordance with Article 40 (3) of this Decision;
(b) by virtue of Article 6(2)(c) of the basic act, costs for staff specifically implementing the special transit scheme are considered as eligible direct costs in accordance with the general rules described in point II.1.1.1, paragraphs 2 and 3;
(c) by virtue of Article 6(2)(c) of the basic act, travel and subsistence costs for staff specifically implementing the special transit scheme are considered as eligible direct costs;
(d) point II.1.3.1 paragraph 2 shall not apply;
(e) point II.1.4.4 shall not apply;
(f) point II.1.5 paragraph 2 shall not apply;
(g) indirect costs (Section II.2) shall be ineligible;
(h) Section III, point (f) shall not apply.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Decision No 574/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the External Borders Fund for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(1), in particular Articles 25, 33(5), 35(6) and 37(4) thereof,
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community’s financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) It is necessary to lay down detailed rules for the implementation of the support to the Special Transit Scheme established by Council Regulation (EC) No 693/2003(4)and Council Regulation (EC) No 694/2003(5).
(15) In accordance with Articles 1 and 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and the Treaty establishing the European Community, Denmark is not bound by the present Decision or subject to its application. Given that Decision No 574/2007/EC builds upon the Schengenacquisunder the provisions of Title IV of Part Three of the Treaty establishing the European Community, Denmark shall, in accordance with Article 5 of the said Protocol, decide within a period of six months after the date of adoption of that Decision whether it will implement it in its national law.
(16) This Decision constitutes a development of the provisions of the Schengenacquisin which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengenacquis(6)and the subsequent Council Decision 2004/926/EC of 22 December 2004 on the putting into effect of parts of the Schengenacquisby the United Kingdom of Great Britain and Northern Ireland(7). The United Kingdom is therefore not bound by it or subject to its application.
(17) This Decision constitutes a development of the provisions of the Schengenacquisin which Ireland does not take part, in accordance with Council Decision 2002/192/EC of 28 February 2002 concerning Ireland’s request to take part in some of the provisions of the Schengenacquis(8). Ireland is therefore not bound by it or subject to its application.
(18) As regards Iceland and Norway, Decision No 574/2007/EC constitutes a development of provisions of the Schengenacquiswithin the meaning of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengenacquis(9), which fall within the areas referred to in Article 1, points A and B of Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengenacquis(10).
(19) As regards Switzerland, Decision No 574/2007/EC constitutes a development of the provisions of the Schengenaquiswithin the meaning of the Agreement signed by the European Union, the European Community and the Swiss Confederation on the latter’s association with the implementation, application and development of the Schengenacquiswhich fall within the areas referred to in Article 4(1) of the Council decision(11)on the signing, on behalf of the European Community, and on the provisional application of certain provisions of this Agreement.
(20) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
HAS ADOPTED THIS DECISION:

Subject matter
Article 1
1. This Decision lays down rules for implementation of the Fund as regards:
(a)
designated authorities;
(b)
management and control systems;
(c)
information to be provided by the Member States to the Commission regarding use of the Fund;
(d)
reporting of irregularities;
(e)
information and publicity;
(f)
personal data;
(g)
electronic exchange of documents.
2. The provisions set out below shall apply without prejudice to Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities(12).

Definitions
Article 2
For the purposes of this Decision the following definitions shall apply:
—
‘basic act’: Decision No 574/2007/EC,
—
‘Fund’: the External Borders Fund, as established by the basic act,
—
‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision No 573/2007/EC(13), Decision No 574/2007/EC and Decision No 575/2007/EC(14)of the European Parliament and of the Council and Council Decision 2007/435/EC(15)as part of the General programme ‘Solidarity and Management of Migration Flows’,
—
‘responsible authority’: the body designated by a Member State under Article 27(1)(a) of the basic act,
—
‘certifying authority’: the body designated by a Member State under Article 27(1)(b) of the basic act,
—
‘audit authority’: the body designated by a Member State under Article 27(1)(c) of the basic act,
—
‘delegated authority’: the body designated by a Member State under Article 27(1)(d) of the basic act,
—
‘designated authorities’: all the authorities designated by a Member State under Article 27 of the basic act,
—
‘action’: action under the Fund, as those being listed under the specific objectives defined in Article 4 and as defined in Article 6 of the basic act,
—
‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
—
‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
—
‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
—
‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision 2007/599/EC(16),
—
‘priority’: set of actions defined as a priority in the strategic guidelines,
—
‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 16(4) of the basic act,
—
‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
—
‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
—
‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in point (a) of Article 1(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests(17),
—
‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(18),
—
‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.

Common authorities
Article 3
Member States may designate the same responsible authority, audit authority or certifying authority for two or more of the four Funds.

Delegated authority
Article 4
1. Any delegation of tasks shall comply with the principle of sound financial management, which requires effective and efficient internal control, and shall ensure compliance with the principle of non-discrimination and the visibility of Community funding. No implementing tasks delegated may give rise to conflicts of interest.
2. The scope of the tasks delegated by the responsible authority to the delegated authority and the detailed procedures for implementation of the delegated tasks shall be formally recorded in writing.
The act of delegation shall mention at least:
(a)
the references of the relevant Community legislation;
(b)
the task entrusted to the delegated authority;
(c)
the rights and duties of the delegated authority and the responsibilities it assumes;
(d)
the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e)
the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
3. The handling of communication with the Commission referred to in Article 27(1)(a) of the basic act shall not be delegated. The delegated authority shall communicate with the Commission via the responsible authority.
4. If the delegated authority is not a public administration or a body governed by the private law of the Member State which has a public-service mission, the responsible authority may not delegate to that authority any executive powers which involve a large measure of discretion implying political choices.
5. Delegation of tasks to the delegated authorities shall not affect the liability of the responsible authority, which shall remain answerable for the tasks it has delegated.
6. Where the responsible authority has delegated tasks to the delegated authority, all provisions of this Decision relating to the responsible authority shall applymutatis mutandisto the delegated authority.

Outsourcing of tasks
Article 5
Designated authorities may outsource some of their tasks but they shall remain answerable for the outsourced tasks in accordance with the responsibilities defined in Articles 29, 31 and 32 of the basic act.

Manual of procedures
Article 6
In accordance with Article 33(2) of the basic act and having regard to the principle of proportionality, Member States shall establish a manual setting out procedures and practical arrangements regarding:
(a)
functioning of the designated authorities;
(b)
arrangements ensuring appropriate separation of functions;
(c)
where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d)
establishment of multiannual and annual programmes;
(e)
establishment of audit strategy and annual audit plans;
(f)
selection of projects, award of grants and monitoring and financial management of the projects;
(g)
management of irregularities, financial corrections and recoveries;
(h)
preparation and implementation of audit missions;
(i)
preparation of audit reports and declarations;
(j)
certification of expenditure;
(k)
evaluation of the programme;
(l)
reporting to the Commission;
(m)
audit trail.

Implementation of the Fund by the responsible authority
Article 7
1. For implementation of the Fund, the responsible authority may act as awarding body and/or as executing body.
2. The responsible authority acts as awarding body in cases where it implements the projects, as a general rule, on the basis of annual open calls for proposals.
Neither the responsible authority nor any delegated authority may apply in response to these calls for proposals.
In duly justified cases, including continuation of multiannual projects in accordance with Article 16(6) of the basic act which were selected after a previous call for proposals or in emergency situations, grants may be awarded without a call for proposals.
3. The responsible authority acts as executing body in cases where it decides to implement the projects directly because the characteristics of the projects leave no other choice for implementation, such asde juremonopoly situations or security reasons. In these cases, the rules concerning the final beneficiary shall applymutatis mutandisto the responsible authority.

Conditions under which the responsible authority acts as executing body
Article 8
1. The reasons which led the responsible authority to act as executing body for implementation of projects shall be identified and communicated to the Commission within the framework of the annual programme concerned.
2. When implementing the projects, the responsible authority shall ensure the principle of value for money and prevent conflicts of interest.
3. The responsible authority may implement the projects identified in accordance with Article 7(3) directly and/or in association with any national authority competent on account of its technical expertise, its high degree of specialisation or its administrative powers. The main national authorities involved in implementation shall also be identified in the annual programme concerned.
4. The administrative decision to co-finance a project under the Fund shall contain the information necessary to monitor the co-financed products and services and to check the expenditure incurred. All relevant provisions laid down for a grant agreement in Article 10(2) shall be specified in an equivalent form of legal instrument.
5. The final report on implementation of the annual programme shall include information on the procedures and practices applied to ensure adequate separation of functions, effective control and satisfactory protection of the European Communities’ financial interests and shall provide explanations on how conflicts of interest have been avoided.
6. When the responsible authority is expected to be executing body on a regular basis for projects co-financed by the Fund:
(a)
the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b)
the tasks of the responsible authority, as defined in Article 29 of the basic act, shall not be affected when the responsible authority also implements projects directly.
7. When a delegated authority is expected to be executing body for projects co-financed by the Fund, this delegated authority may not be the sole final beneficiary of the appropriations which it was delegated to manage.

Selection and award procedure when the responsible authority acts as awarding body
Article 9
1. The calls for proposals defined in Article 7(2) shall be published in a way that ensures maximum publicity among potential beneficiaries. Any change to the content of the calls for proposals shall also be published under the same conditions.
The calls for proposals shall specify:
(a)
the objectives;
(b)
the selection criteria, which shall comply with Article 16(5) of the basic act, and the relevant supporting documents;
(c)
the arrangements for Community and, if applicable, national financing;
(d)
the arrangements and final date for submission of proposals.
2. For the purposes of selection of projects and award of grants, the responsible authority shall ensure that potential beneficiaries are informed of the following specific conditions concerning the projects to be implemented:
(a)
the eligibility rules for the expenditure;
(b)
the time-limit for implementation; and
(c)
the financial and other information to be kept and communicated.
Before the award decision is taken the responsible authority shall satisfy itself that the final beneficiary and/or the partners in the project have the capacity to fulfil these conditions.
3. The responsible authority shall ensure that projects awarded grants have been subject to a formal, technical and budgetary analysis and qualitative assessment applying the criteria laid down in the call for proposals. The reasons for rejection of the other projects shall be recorded.
4. Member States shall determine who shall have the power to award projects and shall ensure that conflicts of interest are avoided in all cases and, in particular, when the applicants are national bodies.
5. The award decision shall indicate at least the name of the final beneficiary and/or of the partners in the project, the essential details of the project and its operational objectives, the maximum amount of co-financing from the Fund and the maximum rate of co-financing of the total eligible costs.
6. Written information shall be sent to each applicant on the results of the selection process containing an explanation of the selection decisions. If provided for in national legislation, the relevant review procedure shall be mentioned.

Grant agreements with final beneficiaries when the responsible authority acts as awarding body
Article 10
1. The responsible authority shall lay down detailed project management procedures covering,inter alia:
(a)
signature of grant agreements with selected final beneficiaries;
(b)
follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
2. The grant agreements shall lay down,inter alia:
(a)
the maximum amount of the grant;
(b)
the maximum percentage of the Community contribution in accordance with Article 16(4) of the basic act;
(c)
a detailed description and timetable of the project supported;
(d)
if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e)
the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex XI regarding the rules on eligibility of expenditure;
(f)
the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g)
the operational objectives of the project and the indicators to be used;
(h)
the definition of eligible costs;
(i)
the conditions relating to payment of the grant and bookkeeping requirements;
(j)
the conditions relating to audit trail;
(k)
the relevant provisions relating to data protection;
(l)
the relevant provisions relating to publicity.
3. If appropriate, the final beneficiaries shall ensure that all partners in the project are subject to the same obligations as them. The partners shall engage their responsibility through the final beneficiary which remains answerable, in last resort, for the respect of the contractual conditions by itself and all partners in the project.
The final beneficiaries shall keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
4 The grant agreements shall provide expressly for the Commission and the Court of Auditors to exercise their powers of control, based on documents and on the premises, over all final beneficiaries, partners in the project and subcontractors.

Implementation contracts
Article 11
Without prejudice to the applicable Community and national public procurement rules, the grant agreements shall lay down that, when implementing the projects, the final beneficiaries and/or the partners in the project shall award the procurement contract, following a tendering procedure, to the tender offering best value for money and that care be taken to avoid any conflict of interest. However, without prejudice to the applicable Community and national public procurement rules, contracts with a value of less than EUR 5 000 may be awarded on the basis of a single offer without a call for tender.

Determination of the final Community contribution
Article 12
For calculation of the final payment to the final beneficiary, the total Community contribution to each project shall be the lowest of the following three amounts:
(a)
the maximum amount stated in the grant agreement;
(b)
the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 16(4) of the basic act (i.e. 50 % or 75 %); and
(c)
the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex XI.

Technical assistance
Article 13
1. Technical assistance at the initiative of the Commission, as defined in Article 17 of the basic act, may be financed up to 100 % by the Fund.
2. Technical assistance at the initiative of the Member States, as defined in Article 18 of the basic act, may be financed up to 100 % by the Fund.
3. Technical assistance at the initiative of the Commission or the Member States may take the form of procurement contracts, expert fees and/or any administrative expenditure subject to the eligibility rules defined in Part III, Chapter 1.

Technical assistance expenditure in the case of a common authority
Article 14
1. When one or more designated authorities are common to two or more of the four Funds, the appropriations for the technical assistance expenditure on each of the annual programmes concerned may be merged, partly or entirely.
2. The expenditure on technical assistance shall be allocated between the Funds concerned, preferably on the basis of simple and representative apportionment formulae. Application of the formulae shall not lead to any increase in the maximum amount of technical assistance expenditure on each annual programme concerned.

Verifications by the responsible authority
Article 15
1. The verifications to be carried out by, or under the responsibility of, the responsible authority under Article 29(1)(g) of the basic act shall cover administrative, financial, technical and physical aspects of projects, as appropriate.
The verifications shall ensure that the expenditure declared is real and justified for the purpose of the project, that the projects granted have been delivered in accordance with the grant agreements, that the Community contribution complies with the rules, in particular regarding the financing structure defined in Article 16 of the basic act, that the applications for reimbursement by the final beneficiary are correct and that the projects and expenditure comply with Community and national rules and avoid double-financing of expenditure with other Community or national schemes and with other programming periods.
Moreover, the verifications shall include:
(a)
administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b)
verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c)
on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
The verifications indicated in points (a) and (b) do not have to be carried out if an obligation is imposed on the final beneficiary to provide an audit certificate from an independent auditor which covers all the aspects mentioned in points (a) and (b).
2. Records shall be kept of each verification, stating the work performed, the date, the results and the measures taken in response to errors detected. The responsible authority shall ensure that all the supporting documents regarding the verifications performed are kept available for the Commission and the Court of Auditors for a period of five years following closure of the project. This period shall be interrupted in the event of legal proceedings or at the duly substantiated request of the Commission.
3. Where the responsible authority acts as executing body under the annual programme, as defined in Article 7(3), the verifications referred to in paragraph 1 shall be implemented in accordance with the principle of adequate separation of functions.

Audit trail
Article 16
1. For the purposes of Article 29(1)(k) of the basic act, an audit trail shall be considered adequate if it complies with the following criteria:
(a)
it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b)
it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c)
it permits verification of application of the selection criteria established for the annual programme;
(d)
it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
2. The responsible authority shall ensure that a record is kept of the location of all documents relating to specific payments made under the Fund.

Audits of systems and audits of projects
Article 17
1. The audits referred to in Article 32(1)(a) and (b) of the basic act shall be carried out on the management and control systems established by the Member States and on a sample of projects selected by a method approved by the audit authority.
The sampling method shall:
(a)
include an appropriate mix of types and sizes of projects;
(b)
take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
The sample shall also include projects implemented by the responsible authority acting as executing body at least on a proportional basis.
The method used to select the sample shall be documented.
2. The audit on the management and control systems shall cover each of the following processes at least once before 2013: programming, delegation of tasks, selection and award, monitoring of the projects, payment, certification of expenditure, reporting to the Commission, detection and treatment of potential irregularities and evaluation of the programmes.
3. The audits of projects shall be carried out on the spot on the basis of documentation and records held by the final beneficiary and/or the partners in the project. The audits shall verify that:
(a)
the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b)
the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c)
the items of expenditure correspond to the eligibility requirements set out in Annex XI, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d)
the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 3, 4, 5, 6 and 18 of the basic act;
(e)
the public or private contribution has been paid to the final beneficiary in accordance with Article 16(2) of the basic act;
(f)
there is an adequate audit trail;
(g)
there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
4. Only expenditure within the scope of an audit carried out under paragraph 3 shall be counted towards the amount of expenditure audited for the purpose of Article 32(1)(b) of the basic act. If the audit is performed before the project has been closed, only the expenditure actually audited is taken into account to calculate the coverage rate.
5. Where problems detected appear to be systemic in nature and may therefore entail a risk to other projects, the audit authority shall ensure that further examination is carried out, including additional audits where necessary, to establish the scale of such problems. The necessary preventive and corrective measures shall be taken by the relevant authorities.
6. The audit authority shall draw conclusions on the basis of the results of the audits relating to expenditure declared to the Commission and shall communicate the conclusions to the Commission in the annual audit report. In annual programmes for which the error rate is above the materiality level of 2 % of the Community contribution, the audit authority shall analyse the significance of this error and take the necessary measures, including making appropriate recommendations, which shall be communicated at least in the annual audit report.

Verifications by the certifying authority
Article 18
1. In cases where the audit authority gives a qualified opinion or an adverse opinion on the functioning of the management and control system, the certifying authority shall verify that this information has been sent to the Commission. It shall also ensure that an adequate action plan has been implemented by the responsible authority to restore effectively functioning management and control systems and to assess the impact of the malfunctioning on the declaration of expenditure.
2. If the request for payment or statement of reimbursement is not validated by the audit authority for the final report on implementation of the annual programme, the certifying authority shall ensure that a correct request for payment or statement of reimbursement is established without delay.

Principle of proportionality
Article 19
1. Pursuant to Article 10(2) of the basic act, the extent to which the information available to a Member State on use of the Fund is transmitted to the Commission in the documents referred to in this chapter may be proportionate to the amount of the Community contribution allocated to the Member State concerned and, where appropriate, this information may be provided in summarised form.
2. However, upon a request from the Commission, the Member State shall nevertheless provide more detailed information. The Commission may request this information if it appears necessary in order for the Commission to fulfil effectively its obligations under the basic act and the Financial Regulation.

Description of management and control systems
Article 20
1. The description of the management and control systems referred to in Articles 33(4) and 34(2) of the basic act shall be submitted in accordance with the model in Annex I.
2. The responsible authority shall validate the description of the systems implemented by any delegated authority. Each of the designated authorities shall confirm the accuracy of the description of the management and control systems which concerns it. In addition, the audit authority shall also confirm the completeness of the description.
3. When examining the description, the Commission may request clarifications and propose measures to comply with the provisions defined in the basic act. If necessary, on-site visits may be carried out by Commission officials or authorised Commission representatives.
4. If the responsible authority is the same for two or more of the four Funds or where common systems apply to two or more of the Funds, a description of the common management and control systems may be submitted highlighting, where appropriate, any specific features.

Revision of the description of management and control systems
Article 21
1. The responsible authority shall:
(a)
when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b)
notify the Commission of any substantial change at the latest once any such change has taken effect;
(c)
at the request of the Commission, provide a revised description in the event of multiple substantial changes.
2. Substantial changes are changes which are likely to have an impact on the separation of functions, on the effectiveness of selection, award, control and payment mechanisms and on communication with the Commission. They shall include, in particular, changes in one of the designated authorities, in the accounting system and in the payment and certification processes.
3. Revision of the management and control systems shall follow the same procedure as laid down in Article 20.

Programming documents
Article 22
1. Member States shall submit to the Commission a multiannual programme, as referred to in Article 21 of the basic act, in accordance with the model in Annex II.
2. Member States shall submit to the Commission the annual programmes, as referred to in Article 23 of the basic act, in accordance with the model in Annex III.
3. The financial plans linked to the multiannual programme shall present a breakdown of the budgeted amounts by priority, as defined in the strategic guidelines.
The financial plans linked to the annual programmes shall present a breakdown of the budgeted amounts by category of action, as defined in Article 3(1) of the basic act, with a reference to the priorities.

Revision of financial breakdown in annual programmes
Article 23
1. In order to revise the annual programme approved by the Commission pursuant to Article 23(4) of the basic act, the Member State concerned shall submit a revised draft annual programme to the Commission before 1 May of the year following the reference year. The Commission shall examine and, as soon as possible, approve the revised programme in accordance with the procedure laid down in Article 23(4) of the basic act.
2. Changes to the financial breakdown without revision of the annual programme pursuant to paragraph 1 shall not exceed 10 % of the total contribution from the Fund and shall be allowed only in circumstances justified by causes beyond the control of the responsible authority. An adequate explanation of any such changes shall be provided in the progress report and/or in the final report on the implementation of the annual programme.

Progress and final reports on implementation of annual programmes
Article 24
1. Member States shall submit to the Commission the progress reports on implementation of the annual programme and payment requests, as referred to in Article 41(4) of the basic act, in accordance with the model in Annex IV.
2. Member States shall submit to the Commission the final reports on implementation of the annual programme and payment requests, as referred to in Article 42(1)(b) of the basic act, in accordance with the model in Annex V.
3. The financial tables linked to the progress reports and final reports shall present a breakdown of the amounts both by priority, as defined in the strategic guidelines, and by projects for each category of action as defined in Article 3(1) of the basic act.

Documents established by the audit authority
Article 25
1. The audit strategy referred to in Article 32(1)(c) of the basic act shall be established in accordance with the model in Annex VI.
2. Except when each of the last two annual programmes adopted by the Commission corresponds to an annual Community contribution below 1 million euros, the audit authority shall submit an annual audit plan before 15 February each year, as from 2009. The audit plan shall be established as an annex to the audit strategy in accordance with the model in Annex VI. In the case of a combined audit strategy, as provided for in Article 32(2) of the basic act, a combined annual audit plan may be submitted.
3. The audit report and the opinion referred to in Articles 32(3)(a) and 32(3)(b) of the basic act shall be based on the systems audits and audits of projects carried out in accordance with the audit strategy and shall be drawn up in accordance with the models in Annexes VII.A and VII.B.
4. The validity declaration referred to in Article 32(3)(c) of the basic act shall be based on all the audit work carried out by the audit authority and on additional checks, if necessary. The validity declaration shall be drawn up in accordance with the model in Annex VII.C.
5. If there is any limitation on the scope of the examination or if the level of irregular expenditure detected does not allow provision of an unqualified opinion for the annual opinion referred to in Article 32(3)(b) of the basic act or in the declaration referred to in point (c) of the same Article, the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.

Documents established by the certifying authority
Article 26
1. The certified declaration of expenditure relating to the request for a second pre-financing payment referred to in Article 41(4) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex VIII.
2. The certified declaration of expenditure relating to the request for a final payment referred to in Article 42(1)(a) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex IX.

Initial reporting — derogations
Article 27
1. In accordance with the models in Annexes IV and V, Member States shall report to the Commission any irregularity which has been the subject of a primary administrative or judicial finding in the progress or final reports on implementation of the annual programmes.
The report shall indicate:
(a)
the Fund, the annual programme and the project concerned;
(b)
the provision which has been infringed;
(c)
the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d)
the practices employed in committing the irregularity;
(e)
where appropriate, whether the practice gives rise to a suspicion of fraud;
(f)
the manner in which the irregularity was discovered;
(g)
the amount of the Community contribution concerned.
However, the following cases need not be reported, except in cases of suspected fraud:
(a)
cases where the irregularities relate to amounts of less than 10 000 euros chargeable to the general budget of the European Communities;
(b)
cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c)
cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d)
cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
where appropriate, the other Member States and third countries involved;
(b)
the period during which, or the moment at which, the irregularity was committed;
(c)
the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d)
the date on which the primary administrative or judicial finding on the irregularity was established;
(e)
the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f)
the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g)
the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h)
where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i)
the suspension of payments, where applicable, and the possibilities of recovery;
(j)
the nature of the irregular expenditure.
3. Where some of the information referred to in paragraph 2, in particular on the practices employed in committing the irregularity and on the manner in which the irregularity was discovered, is not available, Member States shall as far as possible supply the missing information when forwarding subsequent reports of irregularities to the Commission.

Reporting of follow-up — Non-recovery
Article 28
1. Member States shall inform the Commission, with reference to any previous report made under Article 27, of the procedures instituted with respect to all irregularities previously notified and of significant changes resulting from them. This information shall be given in the progress reports or final reports on implementation of the annual programmes in accordance with the models in Annexes IV and V.
The report shall indicate the amounts which have been, or are expected to be, recovered.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b)
any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c)
the reasons for any abandonment of recovery procedures;
(d)
the reasons for any abandonment of criminal prosecutions.
Member States shall report to the Commission all administrative or judicial decisions terminating such procedures, or the main points thereof, and shall state, in particular, whether or not the findings are such that fraud is suspected.

Contacts with Member States
Article 29
1. The Commission shall maintain appropriate contacts with the Member States concerned for the purpose of supplementing the information supplied on the irregularities referred to in Article 27 and on the procedures referred to in Article 28 on the possibility of recovery.
2. Independently of the contacts referred to in paragraph 1, the Commission shall inform Member States in cases where the nature of the irregularity is such as to suggest that identical or similar practices could occur in other Member States.

Use of information
Article 30
1. The Commission may use any information of a general or operational nature communicated by Member States under this Decision to perform risk analyses and may, on the basis of the information obtained, produce reports and develop early-warning systems serving to identify risks more effectively.
2. The Commission shall regularly inform the Member States concerned of the use made of information under paragraph 1.

Information for potential final beneficiaries
Article 31
1. The responsible authority shall ensure that the key indications regarding the multiannual and annual programmes are disseminated widely, with details of the financial contributions concerned, and that they are made available to all interested parties.
However, the responsible authority may decide to keep confidential the internal management arrangements laid down in the multiannual programme or in the annual programmes and any other information relating to implementation of the Fund on grounds of public security.
2. The responsible authority shall provide potential final beneficiaries with at least the following information:
(a)
the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b)
a description of the procedures for examining applications for funding and of the time periods involved;
(c)
the criteria for selecting the projects to be financed;
(d)
the contacts who can provide information on the annual programmes.
In addition, the responsible authority shall inform potential final beneficiaries of the publication provided for in Article 33(2)(b).

Information for final beneficiaries
Article 32
The responsible authority shall inform final beneficiaries that acceptance of funding also implies acceptance of their inclusion on the list of final beneficiaries published in accordance with Article 33(2)(b).

Responsibilities of the responsible authority relating to information and publicity for the general public
Article 33
1. The responsible authority shall ensure that information and publicity measures are implemented with the aim of the widest possible media coverage using various forms and methods of communication at the appropriate territorial level.
2. The responsible authority shall organise at least the following information and publicity measures:
(a)
at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b)
annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. The address of the website shall be communicated to the Commission.

Responsibilities of final beneficiaries relating to information and publicity for the general public
Article 34
1. The final beneficiary shall be responsible for informing the public, by means of the measures laid down in paragraphs 2, 3 and 4, about the assistance obtained from the Fund.
2. The final beneficiary shall put up a permanent prominent plaque of significant size no later than three months after completion of any project that fulfils the following conditions:
(a)
the total Community contribution to the project exceeds EUR 100 000; and
(b)
the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
The plaque shall state the type and name of the project. In addition, the information referred to in Article 35 shall take up at least 25 % of the plaque.
3. Where a project receives funding under an annual programme co-financed by the Fund, the final beneficiary shall ensure that those taking part in the project have been informed of that funding.
4. Any document, including any attendance or other certificate, concerning such projects shall include a statement indicating that the project is co-financed by the Fund.

Technical characteristics of information and publicity for the operation
Article 35
All information and publicity measures aimed at final beneficiaries, potential final beneficiaries and the general public shall include:
1.
the emblem of the European Union, in accordance with the graphic standards indicated in Annex X, and a reference to the European Union;
2.
a reference to the Fund;
3.
a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
For small promotional items or for promotional items linked to two or more of the four Funds, points 1 and 3 shall not apply.

Protection of personal data
Article 36
1. Member States and the Commission shall take all necessary measures to prevent any unauthorised disclosure of, or illegitimate access to, the information referred to in Article 29(1)(h) of the basic act, information collected by the Commission in the course of its on-the-spot checks and the information referred to in Chapter 4.
2. The information referred to in Chapter 4 may not be sent to persons other than those in the Member States or within the Community institutions whose duties require that they have access to it, unless the Member State supplying such information has expressly agreed so.

Electronic exchange of documents
Article 37
In addition to the duly signed paper versions of the documents referred to in Chapter 3, the information shall also be sent, whenever possible, by electronic means.

Computer system for the exchange of documents
Article 38
1. If the Commission develops a computer system for secure data exchange between the Commission and each Member State for implementation of the Fund, the Member States shall be informed of and, at their request, involved in development of any such computer system.
2. The Commission and the designated authorities, along with the bodies to which the tasks have been delegated, shall record the documents referred to in Chapter 3 in the computer system mentioned in paragraph 1.
3. In addition, Member States may be invited voluntarily to provide information referred to in Articles 27 and 28 using the existing specific system managed by the Commission for collecting the irregularities detected under the Structural Funds.
4. Any costs of an interface between the common computer system and national, regional and local computer systems and any costs of adapting national, regional and local systems to the technical requirements of the common system shall be eligible under Article 18 of the basic act.

Eligibility rules
Article 39
1. The rules set out in Annex XI shall be used to determine the eligibility of expenditure of actions financed under the annual programmes referred to in Article 37(4) of the basic act.
2. These rules are applicable to the final beneficiaries and shall applymutatis mutandisto the project partners.
3. Member States may apply national eligibility rules that are more rigorous than those laid down in this decision.
It shall be for the Commission to evaluate whether the applicable national eligibility rules comply with this condition.

Support for the implementation of the Special Transit Scheme
Article 40
1. The support for the implementation of the Special Transit Scheme referred to in Article 6 of the basic act shall be established in the framework of the multiannual programme of the Republic of Lithuania and be implemented on the basis of the annual programmes of the Republic of Lithuania.
Consequently, the rules in the basic act and this Decision regarding the implementation of annual programmes shall applymutatis mutandisto the support for the implementation of the Special Transit Scheme. The fund shall bear any additional cost incurred in implementing the specific provision of theacquiscovering such transit.
2. For each annual programme the amount to be allocated to this support shall be set in accordance with Article 6 of the basic act and within the limits of the appropriations set out in Article 14(12) of the basic act.
3. With regard to the foregone fees, the action shall run from 1 January of the year referred to in the financing decision approving the annual programme until 31 December of that year.
With regard to the additional costs, the action shall run from 1 January of the year referred to in the financing decision approving the annual programme:
(a)
for salaries of the staff specifically implementing the Special Transit Scheme until 31 December of that year;
(b)
for all other additional costs, until 31 December of the following year.
4. The amount to be allocated to this support under each annual programme shall not be used for other action.

Addressees
Article 41
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland and the Kingdom of Sweden.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Decision No 574/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the External Borders Fund for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(1), in particular Articles 25, 33(5), 35(6) and 37(4) thereof,
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community’s financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) It is necessary to lay down detailed rules for the implementation of the support to the Special Transit Scheme established by Council Regulation (EC) No 693/2003(4)and Council Regulation (EC) No 694/2003(5).
(15) In accordance with Articles 1 and 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and the Treaty establishing the European Community, Denmark is not bound by the present Decision or subject to its application. Given that Decision No 574/2007/EC builds upon the Schengenacquisunder the provisions of Title IV of Part Three of the Treaty establishing the European Community, Denmark shall, in accordance with Article 5 of the said Protocol, decide within a period of six months after the date of adoption of that Decision whether it will implement it in its national law.
(16) This Decision constitutes a development of the provisions of the Schengenacquisin which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengenacquis(6)and the subsequent Council Decision 2004/926/EC of 22 December 2004 on the putting into effect of parts of the Schengenacquisby the United Kingdom of Great Britain and Northern Ireland(7). The United Kingdom is therefore not bound by it or subject to its application.
(17) This Decision constitutes a development of the provisions of the Schengenacquisin which Ireland does not take part, in accordance with Council Decision 2002/192/EC of 28 February 2002 concerning Ireland’s request to take part in some of the provisions of the Schengenacquis(8). Ireland is therefore not bound by it or subject to its application.
(18) As regards Iceland and Norway, Decision No 574/2007/EC constitutes a development of provisions of the Schengenacquiswithin the meaning of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengenacquis(9), which fall within the areas referred to in Article 1, points A and B of Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengenacquis(10).
(19) As regards Switzerland, Decision No 574/2007/EC constitutes a development of the provisions of the Schengenaquiswithin the meaning of the Agreement signed by the European Union, the European Community and the Swiss Confederation on the latter’s association with the implementation, application and development of the Schengenacquiswhich fall within the areas referred to in Article 4(1) of the Council decision(11)on the signing, on behalf of the European Community, and on the provisional application of certain provisions of this Agreement.
(20) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
HAS ADOPTED THIS DECISION:

Subject matter

1. This Decision lays down rules for implementation of the Fund as regards:
(a)
designated authorities;
(b)
management and control systems;
(c)
information to be provided by the Member States to the Commission regarding use of the Fund;
(d)
reporting of irregularities;
(e)
information and publicity;
(f)
personal data;
(g)
electronic exchange of documents.
2. The provisions set out below shall apply without prejudice to Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities(12).

Definitions

For the purposes of this Decision the following definitions shall apply:
—
‘basic act’: Decision No 574/2007/EC,
—
‘Fund’: the External Borders Fund, as established by the basic act,
—
‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision No 573/2007/EC(13), Decision No 574/2007/EC and Decision No 575/2007/EC(14)of the European Parliament and of the Council and Council Decision 2007/435/EC(15)as part of the General programme ‘Solidarity and Management of Migration Flows’,
—
‘responsible authority’: the body designated by a Member State under Article 27(1)(a) of the basic act,
—
‘certifying authority’: the body designated by a Member State under Article 27(1)(b) of the basic act,
—
‘audit authority’: the body designated by a Member State under Article 27(1)(c) of the basic act,
—
‘delegated authority’: the body designated by a Member State under Article 27(1)(d) of the basic act,
—
‘designated authorities’: all the authorities designated by a Member State under Article 27 of the basic act,
—
‘action’: action under the Fund, as those being listed under the specific objectives defined in Article 4 and as defined in Article 6 of the basic act,
—
‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
—
‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
—
‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
—
‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision 2007/599/EC(16),
—
‘priority’: set of actions defined as a priority in the strategic guidelines,
—
‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 16(4) of the basic act,
—
‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
—
‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
—
‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in point (a) of Article 1(1) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests(17),
—
‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(18),
—
‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.

Common authorities

Member States may designate the same responsible authority, audit authority or certifying authority for two or more of the four Funds.

Delegated authority

1. Any delegation of tasks shall comply with the principle of sound financial management, which requires effective and efficient internal control, and shall ensure compliance with the principle of non-discrimination and the visibility of Community funding. No implementing tasks delegated may give rise to conflicts of interest.
2. The scope of the tasks delegated by the responsible authority to the delegated authority and the detailed procedures for implementation of the delegated tasks shall be formally recorded in writing.
The act of delegation shall mention at least:
(a)
the references of the relevant Community legislation;
(b)
the task entrusted to the delegated authority;
(c)
the rights and duties of the delegated authority and the responsibilities it assumes;
(d)
the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e)
the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
3. The handling of communication with the Commission referred to in Article 27(1)(a) of the basic act shall not be delegated. The delegated authority shall communicate with the Commission via the responsible authority.
4. If the delegated authority is not a public administration or a body governed by the private law of the Member State which has a public-service mission, the responsible authority may not delegate to that authority any executive powers which involve a large measure of discretion implying political choices.
5. Delegation of tasks to the delegated authorities shall not affect the liability of the responsible authority, which shall remain answerable for the tasks it has delegated.
6. Where the responsible authority has delegated tasks to the delegated authority, all provisions of this Decision relating to the responsible authority shall applymutatis mutandisto the delegated authority.

Outsourcing of tasks

Designated authorities may outsource some of their tasks but they shall remain answerable for the outsourced tasks in accordance with the responsibilities defined in Articles 29, 31 and 32 of the basic act.

Manual of procedures

In accordance with Article 33(2) of the basic act and having regard to the principle of proportionality, Member States shall establish a manual setting out procedures and practical arrangements regarding:
(a)
functioning of the designated authorities;
(b)
arrangements ensuring appropriate separation of functions;
(c)
where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d)
establishment of multiannual and annual programmes;
(e)
establishment of audit strategy and annual audit plans;
(f)
selection of projects, award of grants and monitoring and financial management of the projects;
(g)
management of irregularities, financial corrections and recoveries;
(h)
preparation and implementation of audit missions;
(i)
preparation of audit reports and declarations;
(j)
certification of expenditure;
(k)
evaluation of the programme;
(l)
reporting to the Commission;
(m)
audit trail.

Implementation of the Fund by the responsible authority

1. For implementation of the Fund, the responsible authority may act as awarding body and/or as executing body.
2. The responsible authority acts as awarding body in cases where it implements the projects, as a general rule, on the basis of annual open calls for proposals.
Neither the responsible authority nor any delegated authority may apply in response to these calls for proposals.
In duly justified cases, including continuation of multiannual projects in accordance with Article 16(6) of the basic act which were selected after a previous call for proposals or in emergency situations, grants may be awarded without a call for proposals.
3. The responsible authority acts as executing body in cases where it decides to implement the projects directly because the characteristics of the projects leave no other choice for implementation, such asde juremonopoly situations or security reasons. In these cases, the rules concerning the final beneficiary shall applymutatis mutandisto the responsible authority.

Conditions under which the responsible authority acts as executing body

1. The reasons which led the responsible authority to act as executing body for implementation of projects shall be identified and communicated to the Commission within the framework of the annual programme concerned.
2. When implementing the projects, the responsible authority shall ensure the principle of value for money and prevent conflicts of interest.
3. The responsible authority may implement the projects identified in accordance with Article 7(3) directly and/or in association with any national authority competent on account of its technical expertise, its high degree of specialisation or its administrative powers. The main national authorities involved in implementation shall also be identified in the annual programme concerned.
4. The administrative decision to co-finance a project under the Fund shall contain the information necessary to monitor the co-financed products and services and to check the expenditure incurred. All relevant provisions laid down for a grant agreement in Article 10(2) shall be specified in an equivalent form of legal instrument.
5. The final report on implementation of the annual programme shall include information on the procedures and practices applied to ensure adequate separation of functions, effective control and satisfactory protection of the European Communities’ financial interests and shall provide explanations on how conflicts of interest have been avoided.
6. When the responsible authority is expected to be executing body on a regular basis for projects co-financed by the Fund:
(a)
the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b)
the tasks of the responsible authority, as defined in Article 29 of the basic act, shall not be affected when the responsible authority also implements projects directly.
7. When a delegated authority is expected to be executing body for projects co-financed by the Fund, this delegated authority may not be the sole final beneficiary of the appropriations which it was delegated to manage.

Selection and award procedure when the responsible authority acts as awarding body

1. The calls for proposals defined in Article 7(2) shall be published in a way that ensures maximum publicity among potential beneficiaries. Any change to the content of the calls for proposals shall also be published under the same conditions.
The calls for proposals shall specify:
(a)
the objectives;
(b)
the selection criteria, which shall comply with Article 16(5) of the basic act, and the relevant supporting documents;
(c)
the arrangements for Community and, if applicable, national financing;
(d)
the arrangements and final date for submission of proposals.
2. For the purposes of selection of projects and award of grants, the responsible authority shall ensure that potential beneficiaries are informed of the following specific conditions concerning the projects to be implemented:
(a)
the eligibility rules for the expenditure;
(b)
the time-limit for implementation; and
(c)
the financial and other information to be kept and communicated.
Before the award decision is taken the responsible authority shall satisfy itself that the final beneficiary and/or the partners in the project have the capacity to fulfil these conditions.
3. The responsible authority shall ensure that projects awarded grants have been subject to a formal, technical and budgetary analysis and qualitative assessment applying the criteria laid down in the call for proposals. The reasons for rejection of the other projects shall be recorded.
4. Member States shall determine who shall have the power to award projects and shall ensure that conflicts of interest are avoided in all cases and, in particular, when the applicants are national bodies.
5. The award decision shall indicate at least the name of the final beneficiary and/or of the partners in the project, the essential details of the project and its operational objectives, the maximum amount of co-financing from the Fund and the maximum rate of co-financing of the total eligible costs.
6. Written information shall be sent to each applicant on the results of the selection process containing an explanation of the selection decisions. If provided for in national legislation, the relevant review procedure shall be mentioned.

Grant agreements with final beneficiaries when the responsible authority acts as awarding body

1. The responsible authority shall lay down detailed project management procedures covering,inter alia:
(a)
signature of grant agreements with selected final beneficiaries;
(b)
follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
2. The grant agreements shall lay down,inter alia:
(a)
the maximum amount of the grant;
(b)
the maximum percentage of the Community contribution in accordance with Article 16(4) of the basic act;
(c)
a detailed description and timetable of the project supported;
(d)
if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e)
the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex XI regarding the rules on eligibility of expenditure;
(f)
the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g)
the operational objectives of the project and the indicators to be used;
(h)
the definition of eligible costs;
(i)
the conditions relating to payment of the grant and bookkeeping requirements;
(j)
the conditions relating to audit trail;
(k)
the relevant provisions relating to data protection;
(l)
the relevant provisions relating to publicity.
3. If appropriate, the final beneficiaries shall ensure that all partners in the project are subject to the same obligations as them. The partners shall engage their responsibility through the final beneficiary which remains answerable, in last resort, for the respect of the contractual conditions by itself and all partners in the project.
The final beneficiaries shall keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
4 The grant agreements shall provide expressly for the Commission and the Court of Auditors to exercise their powers of control, based on documents and on the premises, over all final beneficiaries, partners in the project and subcontractors.

Implementation contracts

Without prejudice to the applicable Community and national public procurement rules, the grant agreements shall lay down that, when implementing the projects, the final beneficiaries and/or the partners in the project shall award the procurement contract, following a tendering procedure, to the tender offering best value for money and that care be taken to avoid any conflict of interest. However, without prejudice to the applicable Community and national public procurement rules, contracts with a value of less than EUR 5 000 may be awarded on the basis of a single offer without a call for tender.

Determination of the final Community contribution

For calculation of the final payment to the final beneficiary, the total Community contribution to each project shall be the lowest of the following three amounts:
(a)
the maximum amount stated in the grant agreement;
(b)
the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 16(4) of the basic act (i.e. 50 % or 75 %); and
(c)
the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex XI.

Technical assistance

1. Technical assistance at the initiative of the Commission, as defined in Article 17 of the basic act, may be financed up to 100 % by the Fund.
2. Technical assistance at the initiative of the Member States, as defined in Article 18 of the basic act, may be financed up to 100 % by the Fund.
3. Technical assistance at the initiative of the Commission or the Member States may take the form of procurement contracts, expert fees and/or any administrative expenditure subject to the eligibility rules defined in Part III, Chapter 1.

Technical assistance expenditure in the case of a common authority

1. When one or more designated authorities are common to two or more of the four Funds, the appropriations for the technical assistance expenditure on each of the annual programmes concerned may be merged, partly or entirely.
2. The expenditure on technical assistance shall be allocated between the Funds concerned, preferably on the basis of simple and representative apportionment formulae. Application of the formulae shall not lead to any increase in the maximum amount of technical assistance expenditure on each annual programme concerned.

Verifications by the responsible authority

1. The verifications to be carried out by, or under the responsibility of, the responsible authority under Article 29(1)(g) of the basic act shall cover administrative, financial, technical and physical aspects of projects, as appropriate.
The verifications shall ensure that the expenditure declared is real and justified for the purpose of the project, that the projects granted have been delivered in accordance with the grant agreements, that the Community contribution complies with the rules, in particular regarding the financing structure defined in Article 16 of the basic act, that the applications for reimbursement by the final beneficiary are correct and that the projects and expenditure comply with Community and national rules and avoid double-financing of expenditure with other Community or national schemes and with other programming periods.
Moreover, the verifications shall include:
(a)
administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b)
verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c)
on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
The verifications indicated in points (a) and (b) do not have to be carried out if an obligation is imposed on the final beneficiary to provide an audit certificate from an independent auditor which covers all the aspects mentioned in points (a) and (b).
2. Records shall be kept of each verification, stating the work performed, the date, the results and the measures taken in response to errors detected. The responsible authority shall ensure that all the supporting documents regarding the verifications performed are kept available for the Commission and the Court of Auditors for a period of five years following closure of the project. This period shall be interrupted in the event of legal proceedings or at the duly substantiated request of the Commission.
3. Where the responsible authority acts as executing body under the annual programme, as defined in Article 7(3), the verifications referred to in paragraph 1 shall be implemented in accordance with the principle of adequate separation of functions.

Audit trail

1. For the purposes of Article 29(1)(k) of the basic act, an audit trail shall be considered adequate if it complies with the following criteria:
(a)
it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b)
it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c)
it permits verification of application of the selection criteria established for the annual programme;
(d)
it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
2. The responsible authority shall ensure that a record is kept of the location of all documents relating to specific payments made under the Fund.

Audits of systems and audits of projects

1. The audits referred to in Article 32(1)(a) and (b) of the basic act shall be carried out on the management and control systems established by the Member States and on a sample of projects selected by a method approved by the audit authority.
The sampling method shall:
(a)
include an appropriate mix of types and sizes of projects;
(b)
take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
The sample shall also include projects implemented by the responsible authority acting as executing body at least on a proportional basis.
The method used to select the sample shall be documented.
2. The audit on the management and control systems shall cover each of the following processes at least once before 2013: programming, delegation of tasks, selection and award, monitoring of the projects, payment, certification of expenditure, reporting to the Commission, detection and treatment of potential irregularities and evaluation of the programmes.
3. The audits of projects shall be carried out on the spot on the basis of documentation and records held by the final beneficiary and/or the partners in the project. The audits shall verify that:
(a)
the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b)
the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c)
the items of expenditure correspond to the eligibility requirements set out in Annex XI, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d)
the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 3, 4, 5, 6 and 18 of the basic act;
(e)
the public or private contribution has been paid to the final beneficiary in accordance with Article 16(2) of the basic act;
(f)
there is an adequate audit trail;
(g)
there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
4. Only expenditure within the scope of an audit carried out under paragraph 3 shall be counted towards the amount of expenditure audited for the purpose of Article 32(1)(b) of the basic act. If the audit is performed before the project has been closed, only the expenditure actually audited is taken into account to calculate the coverage rate.
5. Where problems detected appear to be systemic in nature and may therefore entail a risk to other projects, the audit authority shall ensure that further examination is carried out, including additional audits where necessary, to establish the scale of such problems. The necessary preventive and corrective measures shall be taken by the relevant authorities.
6. The audit authority shall draw conclusions on the basis of the results of the audits relating to expenditure declared to the Commission and shall communicate the conclusions to the Commission in the annual audit report. In annual programmes for which the error rate is above the materiality level of 2 % of the Community contribution, the audit authority shall analyse the significance of this error and take the necessary measures, including making appropriate recommendations, which shall be communicated at least in the annual audit report.

Verifications by the certifying authority

1. In cases where the audit authority gives a qualified opinion or an adverse opinion on the functioning of the management and control system, the certifying authority shall verify that this information has been sent to the Commission. It shall also ensure that an adequate action plan has been implemented by the responsible authority to restore effectively functioning management and control systems and to assess the impact of the malfunctioning on the declaration of expenditure.
2. If the request for payment or statement of reimbursement is not validated by the audit authority for the final report on implementation of the annual programme, the certifying authority shall ensure that a correct request for payment or statement of reimbursement is established without delay.

Principle of proportionality

1. Pursuant to Article 10(2) of the basic act, the extent to which the information available to a Member State on use of the Fund is transmitted to the Commission in the documents referred to in this chapter may be proportionate to the amount of the Community contribution allocated to the Member State concerned and, where appropriate, this information may be provided in summarised form.
2. However, upon a request from the Commission, the Member State shall nevertheless provide more detailed information. The Commission may request this information if it appears necessary in order for the Commission to fulfil effectively its obligations under the basic act and the Financial Regulation.

Description of management and control systems

1. The description of the management and control systems referred to in Articles 33(4) and 34(2) of the basic act shall be submitted in accordance with the model in Annex I.
2. The responsible authority shall validate the description of the systems implemented by any delegated authority. Each of the designated authorities shall confirm the accuracy of the description of the management and control systems which concerns it. In addition, the audit authority shall also confirm the completeness of the description.
3. When examining the description, the Commission may request clarifications and propose measures to comply with the provisions defined in the basic act. If necessary, on-site visits may be carried out by Commission officials or authorised Commission representatives.
4. If the responsible authority is the same for two or more of the four Funds or where common systems apply to two or more of the Funds, a description of the common management and control systems may be submitted highlighting, where appropriate, any specific features.

Revision of the description of management and control systems

1. The responsible authority shall:
(a)
when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b)
notify the Commission of any substantial change at the latest once any such change has taken effect;
(c)
at the request of the Commission, provide a revised description in the event of multiple substantial changes.
2. Substantial changes are changes which are likely to have an impact on the separation of functions, on the effectiveness of selection, award, control and payment mechanisms and on communication with the Commission. They shall include, in particular, changes in one of the designated authorities, in the accounting system and in the payment and certification processes.
3. Revision of the management and control systems shall follow the same procedure as laid down in Article 20.

Programming documents

1. Member States shall submit to the Commission a multiannual programme, as referred to in Article 21 of the basic act, in accordance with the model in Annex II.
2. Member States shall submit to the Commission the annual programmes, as referred to in Article 23 of the basic act, in accordance with the model in Annex III.
3. The financial plans linked to the multiannual programme shall present a breakdown of the budgeted amounts by priority, as defined in the strategic guidelines.
The financial plans linked to the annual programmes shall present a breakdown of the budgeted amounts by category of action, as defined in Article 3(1) of the basic act, with a reference to the priorities.

Revision of financial breakdown in annual programmes

1. In order to revise the annual programme approved by the Commission pursuant to Article 23(4) of the basic act, the Member State concerned shall submit a revised draft annual programme to the Commission before 1 May of the year following the reference year. The Commission shall examine and, as soon as possible, approve the revised programme in accordance with the procedure laid down in Article 23(4) of the basic act.
2. Changes to the financial breakdown without revision of the annual programme pursuant to paragraph 1 shall not exceed 10 % of the total contribution from the Fund and shall be allowed only in circumstances justified by causes beyond the control of the responsible authority. An adequate explanation of any such changes shall be provided in the progress report and/or in the final report on the implementation of the annual programme.

Progress and final reports on implementation of annual programmes

1. Member States shall submit to the Commission the progress reports on implementation of the annual programme and payment requests, as referred to in Article 41(4) of the basic act, in accordance with the model in Annex IV.
2. Member States shall submit to the Commission the final reports on implementation of the annual programme and payment requests, as referred to in Article 42(1)(b) of the basic act, in accordance with the model in Annex V.
3. The financial tables linked to the progress reports and final reports shall present a breakdown of the amounts both by priority, as defined in the strategic guidelines, and by projects for each category of action as defined in Article 3(1) of the basic act.

Documents established by the audit authority

1. The audit strategy referred to in Article 32(1)(c) of the basic act shall be established in accordance with the model in Annex VI.
2. Except when each of the last two annual programmes adopted by the Commission corresponds to an annual Community contribution below 1 million euros, the audit authority shall submit an annual audit plan before 15 February each year, as from 2009. The audit plan shall be established as an annex to the audit strategy in accordance with the model in Annex VI. In the case of a combined audit strategy, as provided for in Article 32(2) of the basic act, a combined annual audit plan may be submitted.
3. The audit report and the opinion referred to in Articles 32(3)(a) and 32(3)(b) of the basic act shall be based on the systems audits and audits of projects carried out in accordance with the audit strategy and shall be drawn up in accordance with the models in Annexes VII.A and VII.B.
4. The validity declaration referred to in Article 32(3)(c) of the basic act shall be based on all the audit work carried out by the audit authority and on additional checks, if necessary. The validity declaration shall be drawn up in accordance with the model in Annex VII.C.
5. If there is any limitation on the scope of the examination or if the level of irregular expenditure detected does not allow provision of an unqualified opinion for the annual opinion referred to in Article 32(3)(b) of the basic act or in the declaration referred to in point (c) of the same Article, the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.

Documents established by the certifying authority

1. The certified declaration of expenditure relating to the request for a second pre-financing payment referred to in Article 41(4) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex VIII.
2. The certified declaration of expenditure relating to the request for a final payment referred to in Article 42(1)(a) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex IX.

Initial reporting — derogations

1. In accordance with the models in Annexes IV and V, Member States shall report to the Commission any irregularity which has been the subject of a primary administrative or judicial finding in the progress or final reports on implementation of the annual programmes.
The report shall indicate:
(a)
the Fund, the annual programme and the project concerned;
(b)
the provision which has been infringed;
(c)
the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d)
the practices employed in committing the irregularity;
(e)
where appropriate, whether the practice gives rise to a suspicion of fraud;
(f)
the manner in which the irregularity was discovered;
(g)
the amount of the Community contribution concerned.
However, the following cases need not be reported, except in cases of suspected fraud:
(a)
cases where the irregularities relate to amounts of less than 10 000 euros chargeable to the general budget of the European Communities;
(b)
cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c)
cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d)
cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
where appropriate, the other Member States and third countries involved;
(b)
the period during which, or the moment at which, the irregularity was committed;
(c)
the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d)
the date on which the primary administrative or judicial finding on the irregularity was established;
(e)
the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f)
the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g)
the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h)
where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i)
the suspension of payments, where applicable, and the possibilities of recovery;
(j)
the nature of the irregular expenditure.
3. Where some of the information referred to in paragraph 2, in particular on the practices employed in committing the irregularity and on the manner in which the irregularity was discovered, is not available, Member States shall as far as possible supply the missing information when forwarding subsequent reports of irregularities to the Commission.

Reporting of follow-up — Non-recovery

1. Member States shall inform the Commission, with reference to any previous report made under Article 27, of the procedures instituted with respect to all irregularities previously notified and of significant changes resulting from them. This information shall be given in the progress reports or final reports on implementation of the annual programmes in accordance with the models in Annexes IV and V.
The report shall indicate the amounts which have been, or are expected to be, recovered.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b)
any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c)
the reasons for any abandonment of recovery procedures;
(d)
the reasons for any abandonment of criminal prosecutions.
Member States shall report to the Commission all administrative or judicial decisions terminating such procedures, or the main points thereof, and shall state, in particular, whether or not the findings are such that fraud is suspected.

Contacts with Member States

1. The Commission shall maintain appropriate contacts with the Member States concerned for the purpose of supplementing the information supplied on the irregularities referred to in Article 27 and on the procedures referred to in Article 28 on the possibility of recovery.
2. Independently of the contacts referred to in paragraph 1, the Commission shall inform Member States in cases where the nature of the irregularity is such as to suggest that identical or similar practices could occur in other Member States.

Use of information

1. The Commission may use any information of a general or operational nature communicated by Member States under this Decision to perform risk analyses and may, on the basis of the information obtained, produce reports and develop early-warning systems serving to identify risks more effectively.
2. The Commission shall regularly inform the Member States concerned of the use made of information under paragraph 1.

Information for potential final beneficiaries

1. The responsible authority shall ensure that the key indications regarding the multiannual and annual programmes are disseminated widely, with details of the financial contributions concerned, and that they are made available to all interested parties.
However, the responsible authority may decide to keep confidential the internal management arrangements laid down in the multiannual programme or in the annual programmes and any other information relating to implementation of the Fund on grounds of public security.
2. The responsible authority shall provide potential final beneficiaries with at least the following information:
(a)
the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b)
a description of the procedures for examining applications for funding and of the time periods involved;
(c)
the criteria for selecting the projects to be financed;
(d)
the contacts who can provide information on the annual programmes.
In addition, the responsible authority shall inform potential final beneficiaries of the publication provided for in Article 33(2)(b).

Information for final beneficiaries

The responsible authority shall inform final beneficiaries that acceptance of funding also implies acceptance of their inclusion on the list of final beneficiaries published in accordance with Article 33(2)(b).

Responsibilities of the responsible authority relating to information and publicity for the general public

1. The responsible authority shall ensure that information and publicity measures are implemented with the aim of the widest possible media coverage using various forms and methods of communication at the appropriate territorial level.
2. The responsible authority shall organise at least the following information and publicity measures:
(a)
at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b)
annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. The address of the website shall be communicated to the Commission.

Responsibilities of final beneficiaries relating to information and publicity for the general public

1. The final beneficiary shall be responsible for informing the public, by means of the measures laid down in paragraphs 2, 3 and 4, about the assistance obtained from the Fund.
2. The final beneficiary shall put up a permanent prominent plaque of significant size no later than three months after completion of any project that fulfils the following conditions:
(a)
the total Community contribution to the project exceeds EUR 100 000; and
(b)
the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
The plaque shall state the type and name of the project. In addition, the information referred to in Article 35 shall take up at least 25 % of the plaque.
3. Where a project receives funding under an annual programme co-financed by the Fund, the final beneficiary shall ensure that those taking part in the project have been informed of that funding.
4. Any document, including any attendance or other certificate, concerning such projects shall include a statement indicating that the project is co-financed by the Fund.

Technical characteristics of information and publicity for the operation

All information and publicity measures aimed at final beneficiaries, potential final beneficiaries and the general public shall include:
1.
the emblem of the European Union, in accordance with the graphic standards indicated in Annex X, and a reference to the European Union;
2.
a reference to the Fund;
3.
a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
For small promotional items or for promotional items linked to two or more of the four Funds, points 1 and 3 shall not apply.

Protection of personal data

1. Member States and the Commission shall take all necessary measures to prevent any unauthorised disclosure of, or illegitimate access to, the information referred to in Article 29(1)(h) of the basic act, information collected by the Commission in the course of its on-the-spot checks and the information referred to in Chapter 4.
2. The information referred to in Chapter 4 may not be sent to persons other than those in the Member States or within the Community institutions whose duties require that they have access to it, unless the Member State supplying such information has expressly agreed so.

Electronic exchange of documents

In addition to the duly signed paper versions of the documents referred to in Chapter 3, the information shall also be sent, whenever possible, by electronic means.

Computer system for the exchange of documents

1. If the Commission develops a computer system for secure data exchange between the Commission and each Member State for implementation of the Fund, the Member States shall be informed of and, at their request, involved in development of any such computer system.
2. The Commission and the designated authorities, along with the bodies to which the tasks have been delegated, shall record the documents referred to in Chapter 3 in the computer system mentioned in paragraph 1.
3. In addition, Member States may be invited voluntarily to provide information referred to in Articles 27 and 28 using the existing specific system managed by the Commission for collecting the irregularities detected under the Structural Funds.
4. Any costs of an interface between the common computer system and national, regional and local computer systems and any costs of adapting national, regional and local systems to the technical requirements of the common system shall be eligible under Article 18 of the basic act.

Eligibility rules

1. The rules set out in Annex XI shall be used to determine the eligibility of expenditure of actions financed under the annual programmes referred to in Article 37(4) of the basic act.
2. These rules are applicable to the final beneficiaries and shall applymutatis mutandisto the project partners.
3. Member States may apply national eligibility rules that are more rigorous than those laid down in this decision.
It shall be for the Commission to evaluate whether the applicable national eligibility rules comply with this condition.

Support for the implementation of the Special Transit Scheme

1. The support for the implementation of the Special Transit Scheme referred to in Article 6 of the basic act shall be established in the framework of the multiannual programme of the Republic of Lithuania and be implemented on the basis of the annual programmes of the Republic of Lithuania.
Consequently, the rules in the basic act and this Decision regarding the implementation of annual programmes shall applymutatis mutandisto the support for the implementation of the Special Transit Scheme. The fund shall bear any additional cost incurred in implementing the specific provision of theacquiscovering such transit.
2. For each annual programme the amount to be allocated to this support shall be set in accordance with Article 6 of the basic act and within the limits of the appropriations set out in Article 14(12) of the basic act.
3. With regard to the foregone fees, the action shall run from 1 January of the year referred to in the financing decision approving the annual programme until 31 December of that year.
With regard to the additional costs, the action shall run from 1 January of the year referred to in the financing decision approving the annual programme:
(a)
for salaries of the staff specifically implementing the Special Transit Scheme until 31 December of that year;
(b)
for all other additional costs, until 31 December of the following year.
4. The amount to be allocated to this support under each annual programme shall not be used for other action.

Addressees

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland and the Kingdom of Sweden.
ANNEXES
ANNEX I | Model description of management and control systems | 19
ANNEX II | Model multiannual programme | 35
ANNEX III | Model annual programme | 37
ANNEX IV | Model progress report on implementation of the annual programme | 39
A. | Technical report | 39
B. | Request for the second pre-financing payment | 41
ANNEX V | Model final report on implementation of the annual programme | 43
A. | Technical report | 43
B. | Request for payment of the balance/Statement of reimbursement | 48
ANNEX VI | Model audit strategy | 49
| Annex(es) to the audit strategy: Annual plans | 50
ANNEX VII | Model report by the audit authority | 51
A. | Annual audit report | 51
B. | Opinion on the functioning of the management and control systems | 52
C. | Validation of the payment request | 54
ANNEX VIII | Model declaration of expenditure for the second pre-financing | 56
ANNEX IX | Model declaration of expenditure for payment of the balance | 57
ANNEX X | Instructions concerning the emblem and definition of the standard colours | 58
ANNEX XI | Rules on the eligibility of expenditure — External Borders Fund | 60

1.   IDENTIFICATION OF THE DESIGNATED AUTHORITIES

ANNEX IMODEL DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS
 | initial version
 | revised version (number, date dd/mm/year) following dialogue with the Commission
 | version revised for other reasons
MEMBER STATE:
FUND(S):
MAIN CONTACT POINT:
THE INFORMATION PROVIDED DESCRIBES THE SITUATION ON:

| 1.1. | General information on the designated authorities
| 1.1.1. | Short description of the choices made on the designation of the different authorities
| 1.1.2. | Indication of whether these management and control systems are operationalIf not, indication of the date when they will be operational
| 1.1.3. | Indication of whether these management and control systems have been accredited by the Commission for other Community financial instruments (if applicable)
| 1.2. | Organisation chart(s) of the entire body(-ies) within which the designated authorities are functioning
| 1.3. | Responsible authority
| 1.3.1. | The date and form of the formal designation of the responsible authority
| 1.3.2. | Legal status of the responsible authority
| 1.3.3. | Specification of the functions carried out directly by the responsible authority and (if applicable and/or foreseen) by other bodies under the responsibility of the responsible authority (outsourcing of tasks, excluding the tasks entrusted to the delegated authority(ies) under point 1.4)
| 1.3.4. | Organisation chart and specification of the functions of the units (including the indicative number of posts allocated)
| 1.3.5. | Information whether the responsible authority can also act as executing body for the projects co-financed by the Fund
| 1.3.6. | If the responsible authority is the same for more than one of the four Funds, a description of the common functions and systems
| 1.4. | The delegated authority(ies)
| 1.4.1. | The reasons for establishing any delegated authority
| 1.4.2. | The date and form of the formal designation of the delegated authority(ies)
| 1.4.3. | Legal status of the delegated authority(ies)
| 1.4.4. | Specification of the functions carried out directly by the delegated authority(ies) and (if applicable and/or foreseen) by other bodies under the responsibility of the delegated authority(ies) (outsourcing of tasks)
| 1.4.5. | Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
| 1.4.6. | Information whether delegated authority(ies) can also act as executing body for the projects co-financed by the Fund
| 1.4.7. | If the delegated authority(ies) is (are) the same for more than one of the four Funds, a description of the common functions and systems
| 1.5. | Certifying authority
| 1.5.1. | The date and form of the formal designation of the certifying authority
| 1.5.2. | Legal status of the certifying authority
| 1.5.3. | Specification of the functions carried out directly by the certifying authority and (if applicable and/or foreseen) by other bodies under the responsibility of the certifying authority (outsourcing of tasks)
| 1.5.4. | Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
| 1.5.5. | If the certifying authority is the same for more than one of the four Funds, a description of the common functions and systems
| 1.6. | Audit authority
| 1.6.1. | The date and form of the formal designation of the audit authority
| 1.6.2. | Legal status of the audit authority
| 1.6.3. | Specification of the functions carried out directly by the audit authority and (if applicable and/or foreseen) by other bodies under the responsibility of the audit authority (outsourcing of tasks)
| 1.6.4. | Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
| 1.6.5. | Staff qualifications for the audit authority and (if applicable and/or foreseen) of the other bodies expected to carry out audit work (outsourcing of tasks)
| 1.6.6. | If the audit authority is the same for more than one of the four Funds, a description of the common functions and systems
| 1.6.7. | If a responsible authority can also act as executing body for the projects co-financed by the Fund, a description of arrangements ensuring the independent position of the audit authority in accordance with article 8
Guidance for sections 2-4
First part of each table
The description of the processes should include the tasks to be carried out by each of the designated authorities (or bodies under their responsibility) and the interaction between them. The description should be concise but nevertheless allow a clear understanding of how the processes would work in practice.
Second part of each table
The checklist should be completed by indicating whether each target has been achieved or not and providing any relevant information. If the target has not been achieved, please provide an explanation and, if relevant, indicate the expected date for completion.
If procedures are formalised, a reference to the document should be included.
2. FUNCTIONING OF DESIGNATED AUTHORITIES
2.1.Designation and supervision of the designated authorities | 2.1. | Designation and supervision of the designated authorities
2.1. | Designation and supervision of the designated authorities
Short description of the process of setting up each of the designated authorities[The description should include all authorities]
| Key targets | Achieved? | Comments
1 | Rules governing the relations of the Member State with the designated authorities identify the respective responsibilities | Y/N |
2 | Member State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals) | Y/N |
3 | Each authority will inform their staff of the mission statement of the organisation as well as their job description and expected results | Y/N |
4 | Steps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions | Y/N |

2.2.Separation of functions | 2.2. | Separation of functions
2.2. | Separation of functions
Short description of the arrangements defined to ensure a proper separation of functions[The description should include all authorities]
| Key targets | Achieved? | Comments
1 | Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements | Y/N |
2 | Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions | Y/N |
3 | The audit authority will be functionally independent of the responsible authority and the certifying authority. | Y/N |
4 | The certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources | Y/N |

2.3.Monitoring of delegated authority(ies) — if applicable | 2.3. | Monitoring of delegated authority(ies) — if applicable
2.3. | Monitoring of delegated authority(ies) — if applicable
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | The tasks to be delegated are clearly defined | Y/N |
2 | Procedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked | Y/N |
3 | Supervisory controls will take place to ensure that the tasks are carried out according to established procedures | Y/N |

2.4.Monitoring of other tasks not carried out by the authorities themselves — if applicable | 2.4. | Monitoring of other tasks not carried out by the authorities themselves — if applicable
2.4. | Monitoring of other tasks not carried out by the authorities themselves — if applicable
Short description of the process[This description should include all authorities]
| Key targets | Achieved? | Comments
1 | In case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management | Y/N |
2 | In case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work | Y/N |
3 | In case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification | Y/N |
4 | In case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment | Y/N | 3. OPERATIONAL AND FINANCIAL PROCESSES
3.1.Establishing multiannual programmes | 3.1. | Establishing multiannual programmes
3.1. | Establishing multiannual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Arrangements are foreseen to ensure the implementation of the principle of partnership in accordance with current national rules and practices | Y/N |
2 | Procedures are defined to check that the multiannual programme is consistent with the strategic guidelines and complies with Community law, in particular with Community law aiming at ensuring the free movement of persons in conjunction with the directly related flanking measures with respect to external border controls, asylum and immigration | Y/N |
3 | The multiannual programme will be approved by a duly authorised person | Y/N |

3.2.Establishing annual programmes | 3.2. | Establishing annual programmes
3.2. | Establishing annual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Procedures are established to ensure:—consistency between the annual programmes and the multiannual programme—the eligibility of the actions envisaged in the annual programmes—consistency and complementarity of these actions with other national and Community instruments—the compliance with the rules concerning co-financing percentage—consistency with the priorities/specific priorities stated in the strategic guidelines | — | consistency between the annual programmes and the multiannual programme | — | the eligibility of the actions envisaged in the annual programmes | — | consistency and complementarity of these actions with other national and Community instruments | — | the compliance with the rules concerning co-financing percentage | — | consistency with the priorities/specific priorities stated in the strategic guidelines | Y/N |
— | consistency between the annual programmes and the multiannual programme
— | the eligibility of the actions envisaged in the annual programmes
— | consistency and complementarity of these actions with other national and Community instruments
— | the compliance with the rules concerning co-financing percentage
— | consistency with the priorities/specific priorities stated in the strategic guidelines
2 | Procedures are established to enable the revision of an annual programme in case of duly substantiated emergency situations as described in the basic act, if applicable | Y/N |
3 | Procedures are established to enable the submission of a revision of an annual programme when required under Article 23(1) of this decision | Y/N |
4 | Any modification to the financial breakdown of an annual programme and the reasons for it is documented | Y/N |
5. | Any modification in the implementation of the annual programme not relating to the financial breakdown (e.g. on nature and timing of the calls for proposals or the scope of technical assistance) and the reason for it is documented | Y/N |

3.3.Establishing the audit strategy and the annual audit plans | 3.3. | Establishing the audit strategy and the annual audit plans
3.3. | Establishing the audit strategy and the annual audit plans
Short description of the process[This description concerns the audit authority]
| Key targets | Achieved? | Comments
1 | Rules are defined to ensure a transparent and appropriate communication from the responsible authority to the audit authority on management procedures implemented and on projects prior to and throughout the programming period | Y/N |
2 | Procedures are established to define annual audit plans (to be annexed each year to the audit strategy) and to send them to the Commission in time (if applicable) | Y/N |
3 | The audit strategy and the annual audit plans are approved by a duly authorised person | Y/N |

3.4.Responsible authority acting as an executing body — if applicable | 3.4. | Responsible authority acting as an executing body — if applicable
3.4. | Responsible authority acting as an executing body — if applicable
Short description of the reasons leading the responsible authority to implement projects directly and the specific arrangements foreseen to strengthen the management and control systems[This description should include all authorities]
| Key targets | Achieved? | Comments
1 | The justification of the need for the responsible authority to implement projects will be documented and endorsed at the appropriate level | Y/N |
2 | Specific arrangements are put in place to ensure that the nature and the objectives of the projects comply with the provisions defined for the Fund | |
3 | Specific arrangements are put in place in order to prevent conflict of interest for the projects implemented by the responsible authority | Y/N |
4 | Specific arrangements are put in place to ensure the principle of value for money is respected in the implementation of projects by the responsible authority | Y/N |
5 | Procedures are defined to ensure that the contractual terms governing these projects are clear and complete in particular with regard to the financing conditions, the payment terms, the eligibility rules and the obligations regarding operational and financial reporting | Y/N |
6 | Specific arrangements are put in place in order to ensure that the main functions of the responsible authority as provided for in the basic act are not affected in relation to the projects implemented by the responsible authority | Y/N |
7 | When the responsible authority acts as an executing body, the audit authority is located in another body than the responsible authority (if not, please describe the additional guarantees put in place to ensure the proper independence of the audit authority) | Y/N |
8 | The audit strategy will cover the specific risks which may be related to the implementation of projects by the responsible authority | Y/N |

3.5.Selection and implementation of the projects (Responsible authority acting as an awarding body) | 3.5. | Selection and implementation of the projects (Responsible authority acting as an awarding body)
3.5. | Selection and implementation of the projects (Responsible authority acting as an awarding body)
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | In the case of call for proposals (or tenders), rules are defined to ensure open competition and adequate publicity | Y/N |
2 | Selection criteria will comply with the minimum criteria defined in the basic act | Y/N |
3 | Procedures are defined for the receipt of proposals (or tenders) | Y/N |
4 | Procedures are defined to ensure that the proposals (or tenders) are assessed against the predefined rules and criteria in a transparent and non-discriminatory manner | Y/N |
5 | The award decisions and the contracts/grant agreements will be approved by a duly authorised person | Y/N |
6 | Procedures are defined to ensure adequate ex-post information on the results of the selection process to the applicants | Y/N |
7 | Procedures are defined to ensure the monitoring of the implementation of grant agreements/contracts according to the contractual terms | Y/N |

3.6.Monitoring of the projects implemented by the final beneficiaries | 3.6. | Monitoring of the projects implemented by the final beneficiaries
3.6. | Monitoring of the projects implemented by the final beneficiaries
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Key operational and financial indicators will be established, monitored and communicated to the responsible authority for each project | Y/N |
2 | On-the-spot verifications by the responsible authority are foreseen to allow monitoring (of both the operational and financial aspects) of the projects | Y/N |
3 | The responsible authority will ensure that final beneficiaries make use of an appropriate accounting system in computerised form | Y/N |
4 | The responsible authority will ensure that final beneficiaries implement the provisions on the visibility of the EU funding | Y/N |

3.7.Financial management of the project | 3.7. | Financial management of the project
3.7. | Financial management of the project
Short description of the process[involves the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Financial transactions will be approved by duly authorised persons | Y/N |
2 | Prior to making any payments/recoveries, verifications will be carried out in particular in order to monitor:—the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)—that products and/or services co-financed by the project have actually been delivered—the accuracy, completeness and effective payment of other contributions received from public or private resources—that the results of any audit activity have been taken into account | — | the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s) | — | that products and/or services co-financed by the project have actually been delivered | — | the accuracy, completeness and effective payment of other contributions received from public or private resources | — | that the results of any audit activity have been taken into account | Y/N |
— | the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s)
— | that products and/or services co-financed by the project have actually been delivered
— | the accuracy, completeness and effective payment of other contributions received from public or private resources
— | that the results of any audit activity have been taken into account
3 | Verifications will be carried out in order to have a reasonable assurance of the legality and regularity of the underlying transactions | Y/N |
4 | Supervisory controls will be carried out throughout the programming period to ensure that the established financial procedures are respected | Y/N |
5 | Verifications will be performed on the complementarity with other Community financial programmes in order to avoid double funding | Y/N |

3.8.Irregularities, corrections and recoveries | 3.8. | Irregularities, corrections and recoveries
3.8. | Irregularities, corrections and recoveries
Short description of the process[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]
| Key targets | Achieved? | Comments
1 | Definitions of irregularities are established and comply with the Community requirements | Y/N |
2 | Mechanisms are in place to ensure that irregularities can be detected in due time and immediate corrective measure are taken | Y/N |
3 | Procedures are in place to ensure that the Commission is kept informed of irregularities detected, and if appropriate, of any corrective measures taken in accordance with the obligations set out in this decision | Y/N |
4 | Procedures are in place to ensure a proper follow-up of recovery orders issued and, if applicable, of default interest | Y/N |
5 | In case recovery orders cannot be cashed in, causes will be identified to evaluate whether Member States should reimburse the funds to the Community Budget or not | Y/N |

3.9.Preparation and implementation of audit missions | 3.9. | Preparation and implementation of audit missions
3.9. | Preparation and implementation of audit missions
Short description of the process[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]
| Key targets | Achieved? | Comments
1 | The audit practice is in line with internationally accepted standards | Y/N |
2 | An audit manual is established for use by the auditors on the basis of the requirements defined in the basic act | Y/N |
3 | Audits will be carried out to verify the effective functioning of the management and control systems | Y/N |
4 | The checks to be carried on the eligible expenditure will be based on an appropriate sample, and will consist of at least 10 % of eligible expenses | Y/N |
5 | The verifications on eligible expenses will verify at least the compliance, effectiveness and efficiency of the following elements: selection procedure, objectives of the project, reality of the achievements, eligibility of the expenses, valid supporting documents for the expenses, national co-financing, audit trail | Y/N |
6 | A follow-up of earlier recommendations will take place on a regular basis | Y/N |
7 | The projects implemented by the responsible authority will be subject to robust scrutiny | Y/N |

3.10.Audit report on annual programmes and related declarations | 3.10. | Audit report on annual programmes and related declarations
3.10. | Audit report on annual programmes and related declarations
Short description of the process[This description should involved the audit authority]
| Key targets | Achieved? | Comments
1 | Procedures are established to consolidate the conclusions of the systems audit and the audit of projects for each annual programme | Y/N |
2 | Checks will be performed to assess the validity of the requests for payment | Y/N |
3 | Further examination will be launched in case of systemic errors or errors over the materiality threshold are detected | Y/N |
4 | The report and the related declarations will be approved by a duly authorised person | Y/N |

3.11.Certification of expenditure | 3.11. | Certification of expenditure
3.11. | Certification of expenditure
Short description of the process[involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Procedures are established to ensure that the necessary information is received from the responsible authority for the purpose of certification | Y/N |
2 | Procedures are established to ensure that the audit report on each annual programme and the related declarations are received from the audit authority | Y/N |
3 | Procedures are established to ensure that recoveries are taken into account for the final declaration of expenditure and to follow on-going legal proceedings or administrative appeals with suspensive effect regarding recoveries | Y/N |
4 | Verifications will be performed to ensure the accuracy and completeness of the declaration of expenditure (in particular, on any interest generated by the pre-financing received from the Commission as well as its effective use as national contribution) | Y/N |
5 | In case of local currency, the methods used for the calculation in Euro comply with the rules defined by the Commission | Y/N |

3.12.Evaluation of the programme | 3.12. | Evaluation of the programme
3.12. | Evaluation of the programme
Short description of the process[involves the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | The guidance documents from the Commission on evaluations are disseminated widely and made available to all potential final beneficiaries and other interested parties | Y/N |
2 | The key operational and financial indicators provided by the final beneficiaries to measure the achievements of the project will be recorded | Y/N |
3 | The responsible authority (and/or delegated authorities) will ensure that the indicators provided are appropriate to measure the outcome and results of each project | Y/N |
4 | Procedures are in place to ensure that the necessary evaluation will be carried out as required by the basic act | Y/N | 4. INFORMATION MANAGEMENT
4.1.Documentation on the procedures | 4.1. | Documentation on the procedures
4.1. | Documentation on the procedures
Short description of the process[involves all authorities]
| Key targets | Achieved? | Comments
1 | The authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.) | Y/N |
2 | The procedures are approved by a duly authorised person | Y/N |
3 | The established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions | Y/N |
4 | Arrangements are in place to ensure that all relevant staff is informed of the established procedures | Y/N |
5 | Where appropriate, these procedures include the use of check-lists summarising the key controls to be performed | Y/N |
6 | Arrangements are in place to ensure the protection of personal data | Y/N |

4.2.Accounting and book keeping | 4.2. | Accounting and book keeping
4.2. | Accounting and book keeping
Short description of the process[involves the responsible authority, the delegated authority(ies) and the certifying authority]
| Key targets | Achieved? | Comments
1 | Arrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow:—a full traceability of the Community resources at the level of the final beneficiaries and projects—the identification of any interest generated by the pre-financing received from the Commission—the identification of recovery orders issued and if applicable, whether they have been cashed | — | a full traceability of the Community resources at the level of the final beneficiaries and projects | — | the identification of any interest generated by the pre-financing received from the Commission | — | the identification of recovery orders issued and if applicable, whether they have been cashed | Y/N |
— | a full traceability of the Community resources at the level of the final beneficiaries and projects
— | the identification of any interest generated by the pre-financing received from the Commission
— | the identification of recovery orders issued and if applicable, whether they have been cashed
2 | The accounting and financial reporting system complies with the national data protection legislation | Y/N |
3 | The accounting and financial reporting system to be used will be in computerised form | Y/N |
4 | A back-up system exists to guarantee the continuity of operations should the need arise | Y/N |
5 | In case of local currency, the methods used for the calculation in Euro comply with the rules defined by the Commission | Y/N |

4.3.Reporting to the Commission | 4.3. | Reporting to the Commission
4.3. | Reporting to the Commission
Short description of the process[involves all authorities]
| Key targets | Achieved? | Comments
1 | Reporting obligations have been identified as well as the implications for resources | Y/N |
2 | The established procedures allow proper, timely and complete input by the designated authorities | Y/N |
3 | Reports are approved by a duly authorised person | Y/N |

4.4.Audit trail | 4.4. | Audit trail
4.4. | Audit trail
Short description of the process[involves all authorities]
Where are the following documents kept? | Body/Unit in charge | How long for?
Description of the management and control systems including manual(s) of procedures | |
Audit strategy | |
National multiannual programme and possible revisions | |
National annual programmes and possible revisions | |
European Commission Decisions on multiannual and annual programmes | |
Calls for proposals/Calls for tender | |
Applicant files/Contract files | |
Administrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports | |
Funding decisions or rejections | |
Project funding agreements | |
Financial commitment decisions for each of the projects | |
Progress reports and final reports submitted by funding recipients | |
Financial reports and payment applications submitted by funded Project | |
Supporting documents for expenditure and revenue for funded Project | |
Payments/recovery authorisations for funding (proof of verifications performed) | |
Payments/recovery orders for funding | |
Proof of payments/recovery of funding | |
Documentation related to the sampling methodology for the audit activity | |
Reports on audits carried out on projects | |
Reports on audits carried out at national level on management and control systems | |
Audit reports on annual programmes | |
Audit opinions on the management and control systems | |
Audit declarations on the validity of the requests for payment | |
Requests for payment sent to the European Commission | |
Certification of expenditure sent to the European Commission | |
Progress implementation reports sent to the European Commission | |
Final implementation reports sent to the European Commission | |
Proof of payment received from the European Commission | |
Evaluation reports sent to the European Commission | | 5. APPROVAL OF THE DESCRIPTION OF THE MANAGEMENT AND CONTROL SYSTEMS
Authorit | Declaration | Date and signature
Responsible authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the responsible authority | Name:Function:Date:
| | signature
Certifying authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the certifying authority | Name:Function:Date:
| | signature
Audit authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the audit authorityandI can confirm that what has been described provides a reliable picture of all the management and control systems | Name:Function:Date:
| | signature

1.   SITUATION IN THE MEMBER STATE

ANNEX IIMODEL MULTIANNUAL PROGRAMME
 | Initial version
 | Revised version (number, date dd/mm/year) following dialogue with the Commission
 | Version revised in the light of evaluations and/or following implementation difficulties
 | Version revised following the revision of the strategic guidelines
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
PERIOD COVERED:
A description of the baseline situation in the Member State in the policy field covered by the Fund’s objectives

| 1.1. | The national situation and the migratory flows affecting it
| 1.2. | The measures undertaken by the Member State so far
| 1.3. | The total national resources allocated2. ANALYSIS OF REQUIREMENTS IN THE MEMBER STATE
| 2.1. | The requirements in the Member State in relation to the baseline situation
| 2.2. | The operational objectives of the Member State designed to meet its requirements3. STRATEGY TO ACHIEVE THE OBJECTIVESA description of how the Fund contributes to meeting the requirements, which priorities have been chosen and why

| 3.1. | Priority 1
| 3.2. | Priority 2
| 3.3. | Etc.Breakdown when presenting the information on the priorities chosen(a)The objective(s) of the strategy and examples of key actions(b)Description of target(s) concerned and the indicator(s) used(c)If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority | (a) | The objective(s) of the strategy and examples of key actions | (b) | Description of target(s) concerned and the indicator(s) used | (c) | If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
(a) | The objective(s) of the strategy and examples of key actions
(b) | Description of target(s) concerned and the indicator(s) used
(c) | If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority4. COMPATIBILITY WITH OTHER INSTRUMENTSAn indication of how this strategy is compatible with other regional, national and Community instruments

| 4.1. | Priority 1
| 4.2. | Priority 2
| 4.3. | Etc.5. FRAMEWORK FOR IMPLEMENTATION OF THE STRATEGY
| 5.1. | The publication of the programme
| 5.2. | The approach chosen to implement the principle of partnership6. INDICATIVE FINANCING PLAN
| 6.1 | Community Contribution
| 6.1.1. | TableMultiannual programme — draft financial planTable 1Community contributionMember State: […]Fund: […](in EUR 1 000 — current prices)2007200820092010201120122013TOTALPriority 1: […]0Priority 2: […]0Priority 3: […]0Priority …: […]0a0Total00000000 | Multiannual programme — draft financial plan | Table 1Community contribution | Member State: […] | Fund: […] | (in EUR 1 000 — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | TOTAL | Priority 1: […] | | | | | | | | 0 | Priority 2: […] | | | | | | | | 0 | Priority 3: […] | | | | | | | | 0 | Priority …: […] | | | | | | | | 0 | a | | | | | | | | 0 | Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Multiannual programme — draft financial plan
Table 1Community contribution
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | TOTAL
Priority 1: […] | | | | | | | | 0
Priority 2: […] | | | | | | | | 0
Priority 3: […] | | | | | | | | 0
Priority …: […] | | | | | | | | 0
a | | | | | | | | 0
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
| 6.1.2. | Comments on the figures/trends
| 6.2 | Overall financing plan
| 6.2.1. | TableMultiannual programme — Draft financial planTable 2Overall financing planMember State: […]Fund: […](in EUR 1 000 — current prices)2007200820092010201120122013TOTALCommunity contributionPublic cofinancingPrivate cofinancingTotal00000000% Community contribution%%%%%%%% | Multiannual programme — Draft financial plan | Table 2Overall financing plan | Member State: […] | Fund: […] | (in EUR 1 000 — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | TOTAL | Community contribution | | | | | | | | | Public cofinancing | | | | | | | | | Private cofinancing | | | | | | | | | Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | % Community contribution | % | % | % | % | % | % | % | %
Multiannual programme — Draft financial plan
Table 2Overall financing plan
Member State: […]
Fund: […]
(in EUR 1 000 — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | TOTAL
Community contribution | | | | | | | |
Public cofinancing | | | | | | | |
Private cofinancing | | | | | | | |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
% Community contribution | % | % | % | % | % | % | % | %
| 6.2.2. | Comments on the figures/trends[signature of the responsible person]

3.   ACTIONS TO BE SUPPORTED BY THE PROGRAMME UNDER THE PRIORITIES CHOSEN

ANNEX IIIMODEL ANNUAL PROGRAMME
 | Initial version
 | Revised version (number, date dd/mm/year) following dialogue with the Commission
 | Version revised for other reasons
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
YEAR COVERED:

| 1. | GENERAL RULES FOR SELECTION OF PROJECTS TO BE FINANCED UNDER THE PROGRAMME
| 2. | CHANGES IN THE MANAGEMENT AND CONTROL SYSTEMS (if appropriate)
| 3.1. | Actions implementing priority 1
| 3.2. | Actions implementing priority 2
| 3.3. | Etc.
When presenting the actions under points 3.1. to etc, where relevant, provide a breakdown according to the description of categories of actions in the basic act
Aspects of the action presented when describing each action under points 3.1 to etc
1. Purpose and scope of the action 2. Expected grant recipients 3. Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as an executing body 4. Expected quantified results and indicators to be used 5. Visibility of EC funding 6. Complementarity with similar actions financed by other EC instruments, if appropriate 7. Financial information
4. TECHNICAL ASSISTANCE
| 4.1 | Purpose of the technical assistance
| 4.2 | Expected quantified results
| 4.3 | Visibility of EC funding5. DRAFT FINANCING PLAN
Annual programme — draft financial plan
Table 1Overview table
Member State: […]
Annual programme concerned: […]
Fund: […]
| Ref. priority | Ref. specific priority(1) | Community Contribution | Public Allocation | Private Allocation | Total | % EC | Share of total
(all figures in EUR) | | | (a) | (b) | (c) | (d = a + b + c) | (e = a/d) | (d/total d)
Action 1: […] | | | | | | 0 | |
Action 2: […] | | | | | | 0 | |
Action 3: […] | | | | | | 0 | |
Action 4: […] | | | | | | 0 | |
Action 5: […] | | | | | | 0 | |
Action …: […] | | | | | | 0 | |
Action N: […] | | | | | | 0 | |
Technical assistance | | | | | | 0 | |
Other operations(2) | | | | | | 0 | |
Total | | | 0 | 0 | 0 | 0 | % | 100 %[signature of the responsible person]

(1) If applicable.
(2) If applicable.

A.   Technical report

ANNEX IVMODEL PROGRESS REPORT ON IMPLEMENTATION OF THE ANNUAL PROGRAMME
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
YEAR COVERED:
1. OPERATIONAL IMPLEMENTATION
| 1.1. | Time table for the implementation of the programme
| 1.2. | Description of the organisation of the selection of projects and tenders and their outcomes
| 1.3. | Progress made in implementing the actions of the programme under the priorities chosen
| 1.3.1 | Actions implementing Priority 1
| 1.3.2 | Actions implementing Priority 2Etc.

| 1.4. | Use of technical assistance
| 1.5. | Problems encountered and measures taken2. FINANCIAL IMPLEMENTATION
Progress report on the implementation of the annual programme
Table 1Financial report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
Pre-financing payment(s) received from EC: [amount]
(all figures in EUR) | Ref. priority | Ref. specific priority(1) | Programmed MS | Committed at the level of the MS | EC contribution paid by MS to final beneficiaries | Total eligible costs incurred to date by final beneficiaries
Total programmed costs | EC contribution | % EC contribution | Total eligible costs | EC contribution | % EC contribution
| | | (a) | (b) | (c = b/a) | (d) | (e) | (f = e/d) | |
Action 1: […] | | | | | | | | | |
Action 2: […] | | | | | | | | | |
Action 3: […] | | | | | | | | | |
Action 4: […] | | | | | | | | | |
Action 5: […] | | | | | | | | | |
Action N: […] | | | | | | | | | |
Technical assistance | | | | | | | | | |
Other operations(1) | | | | | | | | | |
TOTAL | | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
| |
| | | | | | | | | ↓ | ↓
| | | | | | | | | > 60 % of pre-financing payment(s) received?
| | | | | | | | | Yes/No | Yes/No3. REPORTING ON IRREGULARITIES
Notification of new irregularities(3)? | No | Yes (if Yes, fill in table 2)
Progress report on the implementation of the annual programme
Table 2Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Type of irregularity | Date/source of first information | Method of detection | Possibility of fraud (Y/N) | Amount concerned in EUR(Community contribution)
| | | | | | | |
| | | | | | | |
| | | | | | | |
| | | | | | | |

Follow-up of previous irregularities? | No | Yes (if Yes, fill in table 3)
Progress report on the implementation of the annual programme
Table 3Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual Programme | Project | Provision infringed | Amount concerned (EC contribution.) in EUR | Follow-up actions | Recovery order (amounts in EUR) | Cancellation of EC contribution
Issued | Paid | Default interest | Waived
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | | B. Request for the second pre-financing paymentI, the undersigned [name in capitals of the person in charge],
representing the responsible authority for managing and implementing the [name of the Fund] request payment of the following amount as the second pre-financing payment.

Euro(4) | [exact figure to two decimal places]
This request for payment is admissible because:

(a) | a progress report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) | a certified declaration of expenditure drawn up accounting for at least 60 % of the amount of the first pre-financing has been submitted or is attached;
(c) | the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(d) | there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.Payment should be made by the Commission to:

Authority responsible for receiving payments |
Bank |
Bank account No |
Account holder (if not the same as the authority responsible for receiving payments) |

Date | Name in capital letters, stamp, position and signature of competent authority
(1) If applicable.
(2) If applicable.
(3) Since the last progress/final report sent to the Commission.
(4) Total amount requested to complement the first pre-financing.

A.   Technical report

ANNEX VMODEL FINAL REPORT ON IMPLEMENTATION OF THE ANNUAL PROGRAMME
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
YEAR COVERED:
1. OPERATIONAL IMPLEMENTATION
| 1.1. | Time table on the implementation of the programme
| 1.2. | Update from the progress report on the description of the organisation of the selection of projects and tenders and their outcomes, if appropriate
| 1.3. | The achievements in implementing the actions of the programme under the priorities chosen
| 1.3.1. | Actions implementing priority 1
| 1.3.2. | Actions implementing priority 2
| 1.3.3. | Etc.
Aspects of the action presented when describing each action under point 1.3 to etc. 1. Purpose and scope of the action 2. Changes from the programme as approved by the Commission (if appropriate) 3. Monitoring activities undertaken during and after the implementation 4. Actual results 5. Assessment of the actual results in comparison to the targets and indicators set in the programme

| 1.4. | The results of the technical assistance
| 1.5. | Problems encountered and measures taken on the implementation of the programme
| 1.6. | Procedures applied when the responsible authority implemented project(s) directly acting as an executing body (if appropriate)
| 1.7. | Coherence and complementarity with other instruments
| 2. | ASSESSMENT OF THE PROGRESS MADE IN IMPLEMENTING THE MULTIANNUAL PROGRAMME3. MEASURES TAKEN TO PROVIDE INFORMATION ON THE PROGRAMME
| 3.1. | Measures taken to make the multiannual(1)and annual programme public
| 3.2. | Implementation of the visibility principle4. FINANCIAL IMPLEMENTATION
Final report on the implementation of the annual programme
Table 1Detailed financial report
Member State: […]
Annual programme concerned: […]
Priority/other actions: […]
Situation at: [day/month/year]
(all figures in EUR) | Programmed by MS | Committed at the level of the MS | Actual figures accepted by the responsible authority(costs incurred by the beneficiaries and final EC contribution)
Actions | Projects | Ref. priority | Ref. specific priority(2) | Total programmed costs | EC contribution | % EC contribution | Total eligible costs | EC contribution | %EC contribution | Total eligible costs | EC contribution due | % EC contribution | EC contribution paid | EC still to pay/to recover by the RA
| | | | (a) | (b) | (c = b/a) | (d) | (e) | (f = e/d) | (g) | (h) | (i = h/g) | (j) | (k = h – j)
Action 1: […] | project 1: […] | | | | | | | | | | | | |
| project N: […] | | | | | | | | | | | | |
Total Action 1 | | | | | | | | | | |
Action …: […] | project 1: […] | | | | | | | | | | | | |
| project N: […] | | | | | | | | | | | | |
Total Action…: […] | | | | | | | | | | |
Action N: […] | project 1: […] | | | | | | | | | | | | |
| project N: […] | | | | | | | | | | | | |
Total Action N | | | | | | | | | | |
Technical assistance | | | | | | | | | | |
Other operations(3) | | | | | | | | | | |
Total | 0 | 0 | 0 % | 0 | 0 | 0 % | 0 | 0 | 0 % | 0 | 0
| 4.1. | List of all pending recoveries at 30 June of the year N + 2 (N = year of this annual programme)Final report on the implementation of the annual programmeTable 2List of pending recovery ordersMember State: […]Fund: […]Situation at: [day/month/year]ReferenceAnnual ProgrammeProjectTotal amount to be recoveredEC contribution to be recoveredDeduced from the related financial report (Y/N)Reasons for recovery | Final report on the implementation of the annual programme | Table 2List of pending recovery orders | Member State: […] | Fund: […] | Situation at: [day/month/year] | Reference | Annual Programme | Project | Total amount to be recovered | EC contribution to be recovered | Deduced from the related financial report (Y/N) | Reasons for recovery | | | | | | | | | | | | | | | | | | | | |
Final report on the implementation of the annual programme
Table 2List of pending recovery orders
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference | Annual Programme | Project | Total amount to be recovered | EC contribution to be recovered | Deduced from the related financial report (Y/N) | Reasons for recovery
| | | | | |
| | | | | |
| | | | | |
| 4.2. | List of recovery ordersnotincluded in the financial reports of the previous annual programmes (if appropriate)Final report on the implementation of the annual programmeTable 3List of recovery orders not already deductedfrom previous declarations of expenditureMember State: […]Fund: […]Situation at: [day/month/year]ReferenceAnnual programmeProjectTotal amount recoveredEC contribution recoveredDate of recoveryReasons for recovery | Final report on the implementation of the annual programme | Table 3List of recovery orders not already deductedfrom previous declarations of expenditure | Member State: […] | Fund: […] | Situation at: [day/month/year] | Reference | Annual programme | Project | Total amount recovered | EC contribution recovered | Date of recovery | Reasons for recovery | | | | | | | | | | | | | | | | | | | | |
Final report on the implementation of the annual programme
Table 3List of recovery orders not already deductedfrom previous declarations of expenditure
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference | Annual programme | Project | Total amount recovered | EC contribution recovered | Date of recovery | Reasons for recovery
| | | | | |
| | | | | |
| | | | | | 5. REPORTING ON IRREGULARITIES
Notification of new irregularities(4)? | No | Yes (if Yes, fill in table 4)
Final report on the implementation of the annual programme
Table 4Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Type of irregularity | Date/Source of first information | Method of detection | Possibility of fraud(Y/N) | Amount concerned in EUR (Community contribution)
| | | | | | | |
| | | | | | | |
| | | | | | | |

Follow-up of previous irregularities? | No | Yes (if Yes, fill in table 5)
Final report on the implementation of the annual programme
Table 5Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Amount concerned | Follow-up actions | Recovery order (amounts in EUR) | Cancellation of EC contribution
(EC contribution) in EUR | Issued | Paid | Default interest | Waived
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | | 6. ANNEXESSummary description of individual projects (one page per project) presenting objectives, achievements, relevant indicators, financial table.

Final report on the implementation of the annual programme
Table 6Report per project
Project reference and title: […] | Priority: […]
Final beneficiary: […] | Specific priority: […]
Situation at: [day/month/year] | Action: […]
TECHNICAL SUMMARY
Objectives/achievements:
Relevant indicators:
Justification (in case of a specific priority):
FINANCIAL SUMMARY(all figures in EUR)Committed by the responsible authorityRequested by the final beneficiaryAccepted by the responsible authorityEC Contribution paid by the responsible authoritya: Direct CostsFirst pre-financing paymentb: Indirect CostsSecond pre-financing paymentc: Costs covered by assigned income (if applicable)Final paymenta + b + c: Total Eligible Costs000Recovery orderd: EC contributione: Contribution from final beneficiary and partners (public bodies)of which assigned incomef: Contribution from final beneficiary and partners (non public bodies)g: Contribution from third partiesh: Receipts generated by the projectEC contribution dued + e + f + g + h: Total Income000EC contribution still to pay/to recover% EC Contribution/Total costs (d/(a + b + c))%%% | (all figures in EUR) | Committed by the responsible authority | Requested by the final beneficiary | Accepted by the responsible authority | | EC Contribution paid by the responsible authority | a: Direct Costs | | | | | First pre-financing payment | | b: Indirect Costs | | | | | Second pre-financing payment | | c: Costs covered by assigned income (if applicable) | | | | | Final payment | | a + b + c: Total Eligible Costs | 0 | 0 | 0 | | Recovery order | | d: EC contribution | | | | | | | e: Contribution from final beneficiary and partners (public bodies) | | | | | | | of which assigned income | | | | | | | f: Contribution from final beneficiary and partners (non public bodies) | | | | | | | g: Contribution from third parties | | | | | | | h: Receipts generated by the project | | | | | EC contribution due | | d + e + f + g + h: Total Income | 0 | 0 | 0 | | EC contribution still to pay/to recover | | % EC Contribution/Total costs (d/(a + b + c)) | % | % | % |
(all figures in EUR) | Committed by the responsible authority | Requested by the final beneficiary | Accepted by the responsible authority | | EC Contribution paid by the responsible authority
a: Direct Costs | | | | | First pre-financing payment |
b: Indirect Costs | | | | | Second pre-financing payment |
c: Costs covered by assigned income (if applicable) | | | | | Final payment |
a + b + c: Total Eligible Costs | 0 | 0 | 0 | | Recovery order |
d: EC contribution | | | | | |
e: Contribution from final beneficiary and partners (public bodies) | | | | | |
of which assigned income | | | | | |
f: Contribution from final beneficiary and partners (non public bodies) | | | | | |
g: Contribution from third parties | | | | | |
h: Receipts generated by the project | | | | | EC contribution due |
d + e + f + g + h: Total Income | 0 | 0 | 0 | | EC contribution still to pay/to recover |
% EC Contribution/Total costs (d/(a + b + c)) | % | % | % | B. Request for payment of the balance/Statement of reimbursementI, the undersigned [name in capitals of the person in charge],
representing the responsible authority for the [name of the Fund]

— | request payment of the following amount:EUR(5)+[exact figure to two decimal places]OR | EUR(5) | +
EUR(5) | +
— | declare for reimbursement the following amount:EUR(6)—[exact figure to two decimal places] | EUR(6) | —
EUR(6) | —This amount results from the balance between the total amount of pre-financing payment(s) received for this annual programme and the actual expenditure declared.
This request for payment is admissible because:

(a) | a final report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) | a certified declaration of expenditure has been submitted or is attached;
(c) | an annual audit report, an opinion on the functioning of the management and control system and a declaration on the validity of the payment request prepared by the audit authority have been submitted or are attached;
(d) | any interest generated by the pre-financing payments has been posted to the annual programme, being regarded as national contribution and has been taken into account in the declaration of expenditure;
(e) | the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(f) | there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.Payment should be made by the Commission to:

Authority responsible for receiving payments |
Bank |
Bank account No |
Account holder (if not the same as the authority responsible for receiving payments) |

Date | Name in capital letters, stamp, position and signature of competent authority
(1) Applicable only for the final report on implementation of the first annual programme.
(2) If applicable.
(3) If applicable.
(4) Since the last progress/final report sent to the Commission.
(5) Total amount requested to complement the pre-financing payment(s).
(6) Total amount to be reimbursed after the clearing of the pre-financing payment(s).

1.   THE AUDIT UNIVERSE

ANNEX VIMODEL AUDIT STRATEGY
MEMBER STATE:
FUND(S):
RESPONSIBLE AUTHORITY:

| 1.1. | Scope of the strategy (Funds covered)
| 1.2. | Period covered by the strategy
| 1.3. | Audit standards applied2. RISK ASSESSMENT
| 2.1. | Risk identification and assessment
| 2.2. | Risk response and residual risk3. OBJECTIVES AND PRIORITIES
| 3.1. | Objectives of the audits
| 3.2. | Priorities for the audits4. AUDIT APPROACH4.1. System audits
| 4.1.1. | The responsible body/-ies for the audit work
| 4.1.2. | The authorities to be audited
| 4.1.3. | Horizontal issues to be covered by the system audits
| 4.1.4. | Indicative multiannual plan for system audits (if possible)4.2. Audits of projects
| 4.2.1. | The responsible body/ies for the audit work
| 4.2.2. | Description of the sampling methodology5. AUDIT PLANS COVERING CALENDAR YEARS 2007 AND 20085.1. Year 2007 (1)
Year 2007
System audits
Funds | Authorities concerned | Processes concerned | Scope of the audit | Man-days | Planning
| | | | |
| | | | |
| | | | |
Audits of projects
Funds | Programme Year | Priority | Project | Final beneficiary | Total eligible costs of the project | Costs to be audited | Man-days | Planning
| | | | | | | |
| | | | | | | |
| | | | | | | | 5.2. Year 2008Insert data using the model table defined for year 2007
Annex(es) to the audit strategy
(2) : Annual plans
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
CALENDAR YEAR COVERED:

| 1. | CHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE
| 2. | MAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR
| 3. | AUDIT PLAN YEAR 20XXInsert data using the model table defined for year 2007

(1) If applicable.
(2) To be submitted after the audit strategy, in accordance with Article 25(2).

A.   Annual audit report

ANNEX VIIMODEL REPORT BY THE AUDIT AUTHORITY
MEMBER STATE:
FUND:
RESPONSIBLE AUTHORITY:
ANNUAL PROGRAMME COVERED BY THE REPORT:
1. GENERAL INFORMATION
| 1.1. | The bodies that have been involved in preparing the report
| 1.2. | Identification and justification of major changes in the implementation of the audit plans related to the annual programme concerned
| 1.3. | Summary table of the results of the auditsAudit reportMember State: […]Annual programme concerned: […]Situation at: [day/month/year]SYSTEM AUDITS CLOSED SINCE LAST REPORTFund(s)Authorities concernedProcesses concernedScope of the auditMan-days spentDate of final reportAUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xxFund(s)ProjectFinal beneficiaryTotal eligible costsEligible costs auditedFinancial correctionError rate(a)(b)(c)(d = c/b)Total000%Total annual programme(e)(f)Coverage rate: (= f/e) | Audit report | Member State: […] | Annual programme concerned: […] | Situation at: [day/month/year] | SYSTEM AUDITS CLOSED SINCE LAST REPORT | Fund(s) | Authorities concerned | Processes concerned | Scope of the audit | Man-days spent | Date of final report | | | | | | | | | | | | | | | | | | | | | | | | | AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx | Fund(s) | Project | Final beneficiary | Total eligible costs | Eligible costs audited | Financial correction | Error rate | | | | (a) | (b) | (c) | (d = c/b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Total | 0 | 0 | 0 | % | Total annual programme | (e) | (f) | Coverage rate: (= f/e)
Audit report
Member State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
SYSTEM AUDITS CLOSED SINCE LAST REPORT
Fund(s) | Authorities concerned | Processes concerned | Scope of the audit | Man-days spent | Date of final report
| | | | |
| | | | |
| | | | |
| | | | |
AUDITS OF PROJECTS LINKED TO ANNUAL PROGRAMME 20xx
Fund(s) | Project | Final beneficiary | Total eligible costs | Eligible costs audited | Financial correction | Error rate
| | | (a) | (b) | (c) | (d = c/b)
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
Total | 0 | 0 | 0 | %
Total annual programme | (e) | (f) | Coverage rate: (= f/e)2. SYSTEMS AUDITS
| 2.1. | The bodies that carried out audits
| 2.2. | A summary list of the audits carried out
| 2.3. | The principal findings, recommendations and the conclusions drawn from the audit work for the management and control systems
| 2.4. | Financial impact of the audit findings
| 2.5. | Additional work, where appropriate
| 2.6. | Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections
| 2.7. | Information on the follow-up of the audit recommendations3. AUDITS ON PROJECTS
| 3.1. | The bodies that carried out the audits
| 3.2. | A summary list of audits carried out and the percentage of expenditure checked in relation to total eligible expenditure declared to the Commission
| 3.3. | The principal findings, recommendations and conclusions of the audits with regard to the projects implemented
| 3.4. | The conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system
| 3.5. | Financial impact of the audit findings
| 3.6. | Additional work, where appropriate
| 3.7. | Information on the follow-up of audit recommendations
| 3.8. | Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections4. FOLLOW UP OF AUDIT ACTIVITY COVERED BY PREVIOUS REPORTS, IF APPROPRIATE
| 4.1. | Information on the follow-up to previous system audit recommendations
| 4.2. | Information on results of audits of actions of a systemic nature from previous annual programmes[signature of the responsible person]B. Opinion on the functioning of the management and control systemsTo the European Commission
1. INTRODUCTIONI, the undersigned, representing the [name of audit authority designated by Member State], have examined the functioning of the management and control systems in the [name of the Fund] regarding the actions implemented under the annual programme for the year [20XX], in order to issue an opinion on whether the systems functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular.
2. SCOPE OF THE EXAMINATIONThe examination was carried out in accordance with the audit strategy in respect of this Fund during the period [dd/mm/year] to [dd/mm/year] and reported in the annual audit report under section A.
Either
There were no limitations on the scope of the examination.
or
The scope of the examination was limited by the following factors:

(a) | […]
(b) | […]
(c) | etc.(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc., and estimate the amounts of expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the expenditure declared, this should be stated.)
3. OPINIONEither (unqualified opinion)Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the management and control systems established for the [name of the Fund] complied with the applicable requirements of the basic act No 574/2007/EC [and Commission Decision (EC) No [2008/456/EC] and functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular.
Or (qualified opinion)Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the management and control systems established for the [name of the Fund] complied with the applicable requirements of the basic act No 574/2007/EC [and Commission Decision (EC) No 2008/456/EC] and functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular, except in the following respects:

(a) | […]
(b) | […]
(c) | etc.My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as to give a reasonable assurance on the correctness of the declarations of expenditure presented to the Commission are as follows:

(a) | […]
(b) | […]
(c) | etc.I estimate the impact of the qualification(s) to be […] % of the total expenditure declared. The Community contribution affected is thus […]
Or (adverse opinion)Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the management and control system established for the [name of the Fund] did not comply with the requirements of Articles […] of the basic act No 574/2007/EC [and Commission Decision (EC) No 2008/456/EC] and did not function effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, does not provide reasonable assurance that the underlying transactions are legal and regular.
This adverse opinion is based on:

(a) | […]
(b) | […]
(c) | etc.Date
Signature
[signature of the responsible person]
C. Validation of the payment requestTo the European Commission
1. INTRODUCTIONI, the undersigned, representing the (name of the audit authority designated by Member State), have, for the annual programme [20xx] of the [name of the Fund], examined the results of the audit work carried out on this annual programme [and have carried out the additional work I judged necessary as set out in the report].
I have planned and performed this work with a view to assessing whether the request for payment of the balance of the Community contribution to the annual programme [20xx] is valid and the underlying transactions covered by the declarations of expenditure regarding this annual programme are legal and regular.
2. SCOPE OF THE EXAMINATIONEither
There were no limitations on the scope of the examination.
or
The scope of the examination was limited by the following factors:

(a) | […]
(b) | […]
(c) | etc.3. OPINIONEither (unqualified opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all material respects, the expenditure paid under the annual programme and that the request for payment of the balance of the Community contribution to this annual programme is valid.
Or (qualified opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all material respects, the expenditure paid under the annual programme and that the request for payment of the balance of the Community contribution to this annual programme is valid, except with regard to the following points:

(a) | […]
(b) | […]
(c) | etc.I estimate the impact of these qualifications to be … of the total expenditure declared. The Community contribution affected is thus….
Or (adverse opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure do not present fairly, in all material respects, the expenditure paid under the annual programme and that, as a consequence, the request for payment of the balance of the Community contribution to this annual programme is not valid.
Date
Signature
[signature of the responsible person]

ANNEX VIIIMODEL DECLARATION OF EXPENDITURE FOR THE SECOND PRE-FINANCING
MEMBER STATE:
FUND:
CERTIFYING AUTHORITY:
ANNUAL PROGRAMME COVERED BY THE CERTIFICATION:
I, the undersigned, [name of the person in charge]
representing the certifying authority designated for the [name of the Fund]
hereby certify that all expenditure included in the progress report on the implementation of the annual programme amounts to:

EUR(1) | [exact figure to two decimal places]
I also certify that actions are progressing in pursuance with the objectives laid down in the Commission Decision adopting the annual programme and in accordance with the basic act and its implementing rules, and in particular, that:

1. | the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. | the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. | for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
4. | the declaration of expenditure and the request for the second pre-financing payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.This declaration of expenditure is based on accounts provisionally closed on [dd/mm/20yy].
In accordance with Article 45 of the basic act, the supporting documents are and will continue to be available for at least five years following the closure of the annual programme by the Commission.

Date | Name in capital letters, stamp, position and signature of certifying authority
(1) Total amount of eligible expenditure paid by final beneficiaries or used for the technical assistance.

ANNEX IXMODEL DECLARATION OF EXPENDITURE FOR PAYMENT OF THE BALANCE
MEMBER STATE:
FUND:
CERTIFYING AUTHORITY:
ANNUAL PROGRAMME COVERED BY THE CERTIFICATION:
I, the undersigned, [name of the person in charge]
representing the certifying authority designated for the [name of the Fund]
hereby certify that all expenditure included in the final report on the implementation of the annual programme amounts to:

EUR(1) | [exact figure to two decimal places]
I also certify that actions are progressing in pursuance with the objectives laid down in the Commission Decision adopting the annual programme and in accordance with the basic act, and in particular that:

1. | the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. | the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. | I have a reasonable assurance that the underlying transactions are legal and regular;
4. | for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
5. | the results of all audits carried out by or under the responsibility of the audit authority have been duly taken into account;
6. | the declaration of expenditure and the request for the balance payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.This declaration of expenditure is based on accounts closed on [dd/mm/20yy].
In accordance with Article 45 of the basic act, the supporting documents are and will continue to be available for at least five years following the closure of the annual programme by the Commission.

Date | Name in capital letters, stamp, position and signature of certifying authority
(1) Total amount of eligible expenditure paid by final beneficiaries or used for the technical assistance.

Symbolic description

ANNEX XINSTRUCTIONS CONCERNING THE EMBLEM AND DEFINITION OF THE STANDARD COLOURSAgainst a background of blue sky, 12 golden stars form a circle representing the union of the peoples of Europe. The number of stars is fixed, twelve being the symbol of perfection and unity.
Heraldic descriptionOn an azure field a circle of 12 golden mullets, their points not touching.
Geometric description
The emblem has the form of a blue rectangular flag of which the fly is one and a half times the length of the hoist. 12 gold stars situated at equal intervals form an invisible circle whose centre is the point of intersection of the diagonals of the rectangle. The radius of the circle is equal to one third of the height of the hoist. Each of the stars has five points which are situated on the circumference of an invisible circle whose radius is equal to one eighteenth of the height of the hoist. All the stars are upright, i.e. with one point vertical and two points in a straight line at right angles to the mast. The circle is arranged so that the stars appear in the position of the hours on the face of a clock. Their number is invariable.
Regulation coloursThe emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW for the stars.
Four-colour processIf the four-colour process is used, recreate the two standard colours by using the four colours of the four-colour process.
PANTONE YELLOW is obtained by using 100 % ‘Process Yellow’.
PANTONE REFLEX BLUE is obtained by mixing 100 % ‘Process Cyan’ and 80 % ‘Process Magenta’.
InternetIn the web-palette PANTONE REFLEX BLUE corresponds to colour RGB:0/0/153 (hexadecimal: 000099) and PANTONE YELLOW to colour RGB:255/204/0 (hexadecimal: FFCC00).
Monochrome reproduction processUsing black, outline the rectangle in black and print the stars in black on white.

Using blue (Reflex Blue), use 100 % with the stars reproduced in negative white.

Reproduction on a coloured backgroundIf there is no alternative to a coloured background, put a white border around the rectangle, the width of the border being 1/25th of the height of the rectangle.

I.   General principles

ANNEX XIRULES ON THE ELIGIBILITY OF EXPENDITURE — EXTERNAL BORDERS FUNDI.1. Basic principles
| 1. | In accordance with the basic act, for it to be eligible, expenditure must be:(a)within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the basic act;(b)within the eligible actions listed in Articles 4 and 6 of the basic act;(c)needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;(d)reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;(e)incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39 of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;(f)incurred in accordance with the specific provisions in the grant agreement. | (a) | within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the basic act; | (b) | within the eligible actions listed in Articles 4 and 6 of the basic act; | (c) | needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission; | (d) | reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness; | (e) | incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39 of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project; | (f) | incurred in accordance with the specific provisions in the grant agreement.
(a) | within the scope of the Fund and within its objectives, as described in Articles 1 and 3 of the basic act;
(b) | within the eligible actions listed in Articles 4 and 6 of the basic act;
(c) | needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission;
(d) | reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) | incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39 of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) | incurred in accordance with the specific provisions in the grant agreement.
| 2. | In the case of multiannual actions within the meaning of Article 16(6) of the basic act, only the part of the action co-financed by an annual programme is considered to be a project for the application of these eligibility rules.
| 3. | Projects supported by the Fund shall not be financed by other sources covered by the Community budget. Projects supported by the Fund shall be co-financed by public or private sources.I.2. Budget of a projectThe budget of a project shall be presented as follows:

Expenditure | Income
+Direct costs(DC)+Indirect costs(fixed percentage of DC, defined in the grant agreement)+Costs covered by assigned income (if applicable) | + | Direct costs(DC) | + | Indirect costs(fixed percentage of DC, defined in the grant agreement) | + | Costs covered by assigned income (if applicable) | +contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)+contribution from the final beneficiary and the partners in the project(1)+contribution from third parties+receipts generated by the project | + | contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision) | + | contribution from the final beneficiary and the partners in the project(1) | + | contribution from third parties | + | receipts generated by the project
+ | Direct costs(DC)
+ | Indirect costs(fixed percentage of DC, defined in the grant agreement)
+ | Costs covered by assigned income (if applicable)
+ | contribution from the EC(defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ | contribution from the final beneficiary and the partners in the project(1)
+ | contribution from third parties
+ | receipts generated by the project
= Total eligible cost(TEC) | = Total incomeThe budget shall be balanced: total eligible cost shall be equal to total income.
I.3. Income and non-profit principle
| 1. | Projects supported by the Fund must be of a non-profit-making nature. If, at the end of the project, the sources of income, including receipts, exceed expenditure, the contribution to the project from the Fund shall be reduced accordingly. All sources of income for the project must be recorded in the final beneficiary’s accounts or tax documents, and must be identifiable and controllable.
| 2. | Project income shall come from all financial contributions granted to the project by the Fund, from public or private sources, including the final beneficiary’s own contribution, and from any receipts generated by the project. ‘Receipts’ for the purpose of this rule covers revenue received by a project during the eligibility period as described in point I.4, from sales, rentals, services, enrolment/fees or other equivalent income.
| 3. | The Community contribution resulting from the application of the principle of non-profit, as referred to under Article 12(c) of this Decision, will be the ‘total eligible cost’ minus the ‘contribution from third parties’ and ‘receipts generated by the project’.I.4. Eligibility period
| 1. | Costs relating to a project must be incurred and the respective payments (except for depreciation) made after 1 January of the year referred to in the financing decision approving the annual programmes of the Member States. The eligibility period is until 31 December of the year N(2)+1, meaning that the costs relating to a project must be incurred before this date.
| 2. | An exception to the abovementioned eligibility period is made for:(a)projects supported under the 2007 annual programme, in accordance with Article 37(3) of the basic act;(b)technical assistance for Member States (refer to point V(3)). | (a) | projects supported under the 2007 annual programme, in accordance with Article 37(3) of the basic act; | (b) | technical assistance for Member States (refer to point V(3)).
(a) | projects supported under the 2007 annual programme, in accordance with Article 37(3) of the basic act;
(b) | technical assistance for Member States (refer to point V(3)).I.5. Record of expenditure
| 1. | Expenditure shall correspond to payments made by the final beneficiary. These must be in the form of financial (cash) transactions, with the exception of depreciation.
| 2. | As a rule, expenditure shall be justified by official invoices. Where this cannot be done, expenditure shall be supported by accounting documents or supporting documents of equivalent evidential value.
| 3. | Expenditure must be identifiable and verifiable. In particular,(a)it must be recorded in the accounting records of the final beneficiary;(b)it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and(c)it must be declared in accordance with the requirements of applicable tax and social legislation. | (a) | it must be recorded in the accounting records of the final beneficiary; | (b) | it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and | (c) | it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) | it must be recorded in the accounting records of the final beneficiary;
(b) | it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) | it must be declared in accordance with the requirements of applicable tax and social legislation.
| 4. | Where applicable, the final beneficiaries are obliged to keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
| 5. | The storage and processing of such records must comply with the national data protection legislation.I.6. Territorial scope
| 1. | Expenditure for actions described in Articles 4 and 6 of the basic act must be incurred in the territory of the Member States, by the final beneficiaries defined in point I.1(e), with the exception of:—expenditure implementing actions relating to the general objective defined in Article 3(1)(d) of the basic act. Expenditures for these actions may be incurred in the territory of the Member States and in third countries,—actions relating to the surveillance of external borders. These actions can take place both within and beyond the territory of Member States. | — | expenditure implementing actions relating to the general objective defined in Article 3(1)(d) of the basic act. Expenditures for these actions may be incurred in the territory of the Member States and in third countries, | — | actions relating to the surveillance of external borders. These actions can take place both within and beyond the territory of Member States.
— | expenditure implementing actions relating to the general objective defined in Article 3(1)(d) of the basic act. Expenditures for these actions may be incurred in the territory of the Member States and in third countries,
— | actions relating to the surveillance of external borders. These actions can take place both within and beyond the territory of Member States.
| 2. | Partners in the project registered and established in third countries may participate in projects on a no-cost basis, except in the case of international governmental organisations. Therefore, costs incurred by these partners are ineligible.II. Categories of eligible costs (at project level)II.1. Direct eligible costsThe direct eligible costs of the project are costs that, with due regard to the general conditions of eligibility set out in part I above, are identifiable as specific costs directly linked to the implementation of the project. Direct costs shall be included in the estimated overall budget of the project.
The following direct costs are eligible:
II.1.1. Staff costs
II.1.1.1. General rules
| 1. | Direct costs for staff are eligible only for persons that have a key and direct role in the project, such as project managers and other staff operationally involved in the project, for example planning project activities, implementing (or monitoring) operational activities, delivering services to the final recipients of the project, etc.Costs for other members of staff in the final beneficiary organisation who only provide a supporting role (such as the general manager, accountant, procurement support, human resources support, information technology support, administrative assistant, receptionist, etc.) are not eligible as direct costs and are considered to be indirect costs (see point II.2).
| 2. | Staff costs shall be detailed in the forward budget, indicating functions, number of staff and names.If the names of the persons are not yet known or cannot be disclosed, indication shall be provided of the professional and technical capacities of the persons set to implement the relevant functions/tasks within the project.
| 3. | The cost of staff assigned to the project, i.e. salaries and social security contributions and other statutory costs, shall be eligible, provided that this does not exceed the average rates as regards the final beneficiary’s usual policy on remuneration. Where applicable, this figure may include all the usual contributions paid by the employer, but it must exclude any bonuses, incentive payments or profit-sharing schemes. Levies, taxes or charges (in particular, direct taxes and social security contributions on wages) arising from projects co-financed by the Fund amount to eligible costs only where they are actually borne by the final beneficiary of the grant.II.1.1.2. Specific conditions for staff costs of public bodiesStaff costs for public bodies in charge of implementing the project are considered as eligible direct costs only in the following situations:

1. | In accordance with the tasks carried out in relation to the project as well as the duration of the project, costs for staff of consular and other services of Member States in third countries competent in the management of flows of third-country nationals into the territory of the Member States, such as consular officers, air liaison officers and immigration liaison officers, are considered as direct eligible costs, provided that the purpose of the project is to improve the co-operation between Member States and involves the sharing of tasks and responsibilities for the benefit of more than two participating Member States.
2. | Costs for staff of other authorities and services of Member States concerned by the basic act, such as border guards provided that:(a)the project does not predominantly concern the procurement of equipment or real estate as referred to in points II.1.3 and II.1.4 below; and(b)the project consists mainly of tasks which require the active and continuous input by staff such as the organisation of meetings and management processes for exchange of information or best practices, consultation and coordination mechanisms, training or education of staff and programmes for the secondment and exchange of staff.In such cases, the staff costs are considered as direct eligible costs for:—a person contracted by the final beneficiary solely for the purpose of implementing the project,—a person employed on a permanent basis by the final beneficiary who:(i)fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or(ii)is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. | (a) | the project does not predominantly concern the procurement of equipment or real estate as referred to in points II.1.3 and II.1.4 below; and | (b) | the project consists mainly of tasks which require the active and continuous input by staff such as the organisation of meetings and management processes for exchange of information or best practices, consultation and coordination mechanisms, training or education of staff and programmes for the secondment and exchange of staff. | — | a person contracted by the final beneficiary solely for the purpose of implementing the project, | — | a person employed on a permanent basis by the final beneficiary who:(i)fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or(ii)is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. | (i) | fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or | (ii) | is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
(a) | the project does not predominantly concern the procurement of equipment or real estate as referred to in points II.1.3 and II.1.4 below; and
(b) | the project consists mainly of tasks which require the active and continuous input by staff such as the organisation of meetings and management processes for exchange of information or best practices, consultation and coordination mechanisms, training or education of staff and programmes for the secondment and exchange of staff.
— | a person contracted by the final beneficiary solely for the purpose of implementing the project,
— | a person employed on a permanent basis by the final beneficiary who:(i)fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or(ii)is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. | (i) | fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or | (ii) | is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
(i) | fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration; or
(ii) | is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project and which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.II.1.2. Travel and subsistence costs

| 1. | Travel and subsistence costs are only eligible as direct costs for:(a)staff of the final beneficiary whose costs are eligible as defined in point II.1.1;(b)in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;(c)other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence. | (a) | staff of the final beneficiary whose costs are eligible as defined in point II.1.1; | (b) | in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1; | (c) | other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) | staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) | in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) | other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
| 2. | Travel costs shall be eligible on the basis of the actual costs incurred. Reimbursement rates shall be based on the cheapest form of public transport and flights shall, as a rule, be permitted only for journeys over 800 km (return trip), or where the geographical destination justifies travelling by air. Boarding passes must be kept. Where a private car is used, reimbursement is normally made either on the basis of the cost of public transport, or on the basis of mileage rates in accordance with published official rules in the Member State concerned or used by the final beneficiary.
| 3. | Subsistence costs shall be eligible on the basis of real costs or a daily allowance. Where an organisation has its own daily rates (subsistence allowances), they shall be applied within ceilings established by the Member State in accordance with national legislation and practice. Subsistence allowances are normally understood to cover local transport (including taxis), accommodation, meals, local telephone calls and sundries.II.1.3. Equipment
II.1.3.1. General rules
| 1. | Costs pertaining to the acquisition of equipment (based on any of the following: rental, leasing, purchase based on the full or partial cost, or depreciation of purchased assets) are only eligible if they are essential to the implementation of the project. Equipment shall have the technical properties needed for the project and comply with applicable norms and standards.
| 2. | Costs for day-to-day administrative equipment (such as printer, laptop, fax, copier, phone, cabling, etc.) are not eligible as direct costs and are to be considered as indirect costs (see point II.2).II.1.3.2. Renting and leasingExpenditure in relation to renting and leasing operations is eligible for co-financing subject to the rules established in the Member State, national legislation and practice and the duration of the rental or lease for the purpose of the project.
II.1.3.3. Purchasing
| 1. | Costs pertaining to the acquisition of equipment (systems, operating equipment, means of transport,inter alia, as referred to in Article 5(1)(c) to (f) of the basic act) are eligible in accordance with national rules. Such costs are eligible for co-financing on the basis of the full or partial cost of the purchase if:(a)they are directly linked to the realisation of the project;(b)incurred in accordance with national procurement rules established in the Member State;(c)the equipment has the technical characteristics necessary for the project and complies with applicable norms and standards;(d)the equipment will continue to be used for the same objectives pursued by the project, even after the project has ended for the minimum duration of:—three years or more for information and communication technology (ICT) equipment,—five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,—10 years for helicopters, vessels and aircrafts. | (a) | they are directly linked to the realisation of the project; | (b) | incurred in accordance with national procurement rules established in the Member State; | (c) | the equipment has the technical characteristics necessary for the project and complies with applicable norms and standards; | (d) | the equipment will continue to be used for the same objectives pursued by the project, even after the project has ended for the minimum duration of:—three years or more for information and communication technology (ICT) equipment,—five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,—10 years for helicopters, vessels and aircrafts. | — | three years or more for information and communication technology (ICT) equipment, | — | five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below, | — | 10 years for helicopters, vessels and aircrafts.
(a) | they are directly linked to the realisation of the project;
(b) | incurred in accordance with national procurement rules established in the Member State;
(c) | the equipment has the technical characteristics necessary for the project and complies with applicable norms and standards;
(d) | the equipment will continue to be used for the same objectives pursued by the project, even after the project has ended for the minimum duration of:—three years or more for information and communication technology (ICT) equipment,—five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,—10 years for helicopters, vessels and aircrafts. | — | three years or more for information and communication technology (ICT) equipment, | — | five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below, | — | 10 years for helicopters, vessels and aircrafts.
— | three years or more for information and communication technology (ICT) equipment,
— | five years or more for other types of equipment such as operating equipment and means of transport, except for the ones indicated below,
— | 10 years for helicopters, vessels and aircrafts.
| 2. | Costs for the abovementioned equipment may be eligible on the basis of depreciation in accordance with national rules. In that case the above conditions (a), (b) and (c) shall apply. Furthermore, the following conditions must also be satisfied:(a)where equipment is purchased before or during the lifetime of the project, the portion of equipment depreciation is eligible on the basis of the duration of use for the project and the rate of actual use for the project;(b)equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant;(c)purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary. | (a) | where equipment is purchased before or during the lifetime of the project, the portion of equipment depreciation is eligible on the basis of the duration of use for the project and the rate of actual use for the project; | (b) | equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant; | (c) | purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.
(a) | where equipment is purchased before or during the lifetime of the project, the portion of equipment depreciation is eligible on the basis of the duration of use for the project and the rate of actual use for the project;
(b) | equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However these costs are ineligible if the equipment was originally purchased through a Community grant;
(c) | purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.II.1.4. Real estate
II.1.4.1. General rulesIn the case of either purchase of real estate, construction or renovation of real estate, or rental of real estate, it shall have the technical properties needed for the project and comply with the applicable norms and standards.
II.1.4.2. Purchase, construction or renovation
| 1. | If the acquisition of real estate is essential for implementation of the project and is clearly linked with its objectives, the purchase of real estate, i.e. buildings already constructed, or construction of real estate, is eligible for co-financing on the basis of the full or partial cost, or on the basis of depreciation, under the conditions set out below, without prejudice to the application of stricter national rules:(a)a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;(b)the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;(c)the real estate is to be used solely for the purpose stated in the project for a period of at least 10 years after the end date of the project unless the Commission specifically authorises otherwise in the case of co-financing of the full or partial costs. In the case of co-financing on the basis of depreciation this period is reduced to five years;(d)the purchase of the real estate respects the principles of value for money and cost-effectiveness and is being considered as proportionate to the aim to be achieved through the implementation of the project;(e)in the case of co-financing on the basis of depreciation, only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules. | (a) | a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project; | (b) | the real estate has not been purchased through a Community grant at any time prior to the implementation of the project; | (c) | the real estate is to be used solely for the purpose stated in the project for a period of at least 10 years after the end date of the project unless the Commission specifically authorises otherwise in the case of co-financing of the full or partial costs. In the case of co-financing on the basis of depreciation this period is reduced to five years; | (d) | the purchase of the real estate respects the principles of value for money and cost-effectiveness and is being considered as proportionate to the aim to be achieved through the implementation of the project; | (e) | in the case of co-financing on the basis of depreciation, only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
(a) | a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;
(b) | the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;
(c) | the real estate is to be used solely for the purpose stated in the project for a period of at least 10 years after the end date of the project unless the Commission specifically authorises otherwise in the case of co-financing of the full or partial costs. In the case of co-financing on the basis of depreciation this period is reduced to five years;
(d) | the purchase of the real estate respects the principles of value for money and cost-effectiveness and is being considered as proportionate to the aim to be achieved through the implementation of the project;
(e) | in the case of co-financing on the basis of depreciation, only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
| 2. | Expenses for renovation of real estate are eligible for co-financing on the basis of the full or partial cost or on the basis of depreciation. In the case of renovation costs only conditions (c) and (e) above apply.II.1.4.3. RentalRental of real estate is eligible for co-financing where there is a clear link between the rental and the objectives of the project concerned, under the conditions set out below and without prejudice to the application of stricter national rules:

(a) | the real estate shall not have been purchased through a Community grant.
(b) | the real estate should only be used for implementation of the project. If not, only the portion of the costs corresponding to the use for the project is eligible.II.1.4.4. Office space for the final beneficiaryCosts for the purchase, construction, renovation or rental of office space for the routine activities of the final beneficiary are not eligible. Such costs are considered to be indirect costs (see point II.2).
II.1.5. Consumables, supplies and general services

| 1. | The costs of consumables, supplies and general services are eligible provided that they are identifiable and directly necessary for the implementation of the project.
| 2. | However, office supplies as well as all kinds of small administrative consumables, supplies, hospitality costs and general services (such as telephone, internet, postage, office cleaning, utilities, insurance, staff training, recruitment, etc.) are not direct eligible costs; they are included in indirect costs, as referred to in point II.2.II.1.6. Subcontracting

| 1. | As a general rule, final beneficiaries must have the capacity to carry out the activities relating to the project themselves. Therefore, subcontracting must be limited and shall not exceed 40 % of the direct eligible costs of a project unless duly justified and approved in advance by the responsible authority.
| 2. | Expenditure relating to the following subcontracts is ineligible for co-financing by the Fund:(a)subcontracting of tasks relating to the overall management of the project;(b)subcontracting that adds to the cost of the project without adding proportionate value to it;(c)subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided. | (a) | subcontracting of tasks relating to the overall management of the project; | (b) | subcontracting that adds to the cost of the project without adding proportionate value to it; | (c) | subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) | subcontracting of tasks relating to the overall management of the project;
(b) | subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) | subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
| 3. | For all subcontracts, subcontractors shall undertake to provide all audit and control bodies with all the necessary information relating to subcontracted activities.II.1.7. Costs deriving directly from the requirements linked to EU co-financing
Costs needed to meet the requirements linked to EU co-financing, such as publicity, transparency, evaluation of the project, external audit, bank guarantees, translation costs, etc., are eligible as direct costs.
II.1.8. Expert fees
Legal consultancy fees, notarial fees and costs of technical and financial experts are eligible.
II.2. Indirect eligible costs
| 1. | Indirect costs relate to categories of expenditure that are not identifiable as specific costs directly linked to the project. A fixed percentage of the total amount ofdirect eligible costsmay be eligible as indirect costs, provided that:(a)the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;(b)the indirect costs are anticipated in the forward budget of the project;(c)the indirect costs do not include costs assigned to another heading of the budget for the project;d)the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;(e)as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 5 %. However, the fixed percentage of indirect costs shall not exceed 2,5 % in any of the following situations:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs. | (a) | the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs; | (b) | the indirect costs are anticipated in the forward budget of the project; | (c) | the indirect costs do not include costs assigned to another heading of the budget for the project; | d) | the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget; | (e) | as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 5 %. However, the fixed percentage of indirect costs shall not exceed 2,5 % in any of the following situations:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs. | — | where the responsible authority acts as an executing body as defined in Article 7(3), or | — | where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
(a) | the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) | the indirect costs are anticipated in the forward budget of the project;
(c) | the indirect costs do not include costs assigned to another heading of the budget for the project;
d) | the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) | as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 5 %. However, the fixed percentage of indirect costs shall not exceed 2,5 % in any of the following situations:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs. | — | where the responsible authority acts as an executing body as defined in Article 7(3), or | — | where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
— | where the responsible authority acts as an executing body as defined in Article 7(3), or
— | where the combined total of subcontracting (II.1.6) and procurement (points II.1.3 and II.1.4) exceeds 40 % of the eligible direct costs.
| 2. | The percentage allocated to indirect costs shall cover the following costs in particular:(a)staff costs that are ineligible as direct costs as per point II.1.1.1 (1);(b)administration and management expenses, such as costs identified in II.1.5.2;(c)bank fees and charges (except bank guarantees as defined in section II.1.7);(d)costs for real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;(e)all costs linked to the project but excluded from section II.1 — ‘Direct eligible costs’. | (a) | staff costs that are ineligible as direct costs as per point II.1.1.1 (1); | (b) | administration and management expenses, such as costs identified in II.1.5.2; | (c) | bank fees and charges (except bank guarantees as defined in section II.1.7); | (d) | costs for real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4; | (e) | all costs linked to the project but excluded from section II.1 — ‘Direct eligible costs’.
(a) | staff costs that are ineligible as direct costs as per point II.1.1.1 (1);
(b) | administration and management expenses, such as costs identified in II.1.5.2;
(c) | bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) | costs for real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;
(e) | all costs linked to the project but excluded from section II.1 — ‘Direct eligible costs’.III. Ineligible expenditureThe following costs are not eligible:

(a) | VAT, except where the final beneficiary can show that he is unable to recover it;
(b) | return on capital, debt and debt service charges, debit interest, foreign exchange commissions and exchange losses, provisions for losses or potential future liabilities, interest owed, doubtful debts, fines, financial penalties, litigation costs, and excessive or reckless expenditure;
(c) | entertainment costs exclusively for project staff. Reasonable hospitality costs at social events justified by the project, such as an event at the end of the project or meetings of the project steering group, are permitted;
(d) | costs declared by the final beneficiary and covered by another project or work programme receiving a Community grant;
(e) | purchase of land;
(f) | staff costs for officials who contribute to project implementation by accomplishing tasks that are part of their normal routine;
(g) | contributions in kind.IV. Costs covered by assigned income
| 1. | In duly substantiated cases, co-financing of the project as regards the contribution from the final beneficiary and the partners in the project may be made up in part of contributions in terms of work carried out by permanent officials employed by these bodies and involved in the project. In this case these costs are not eligible as direct or indirect staff costs as defined under points II.1.1 and II.2 but as costs covered by assigned income.
| 2. | Such contributions shall not exceed 50 % of the total contribution given by the final beneficiary. In this case, the following rules shall apply:(a)tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;(b)public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;(c)the value of the contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority. | (a) | tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority; | (b) | public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority; | (c) | the value of the contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) | tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) | public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) | the value of the contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.V. Technical assistance at the initiative of member states
| 1. | At the initiative of each Member State, the following technical assistance measures are eligible for each annual programme, within the limits specified in Article 18 of the basic act:(a)expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);(b)expenditure relating to audits and on-the-spot checks of actions or projects;(c)expenditure relating to evaluations of actions or projects;(d)expenditure relating to information, dissemination and transparency in relation to actions;(e)expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;(f)expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;(g)expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | (a) | expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables); | (b) | expenditure relating to audits and on-the-spot checks of actions or projects; | (c) | expenditure relating to evaluations of actions or projects; | (d) | expenditure relating to information, dissemination and transparency in relation to actions; | (e) | expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds; | (f) | expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions; | (g) | expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | — | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), | — | other staff employed to carry out tasks referred to in points (a) to (f), | — | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) | expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) | expenditure relating to audits and on-the-spot checks of actions or projects;
(c) | expenditure relating to evaluations of actions or projects;
(d) | expenditure relating to information, dissemination and transparency in relation to actions;
(e) | expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) | expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) | expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | — | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), | — | other staff employed to carry out tasks referred to in points (a) to (f), | — | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— | other staff employed to carry out tasks referred to in points (a) to (f),
— | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
| 2. | Technical assistance may finance expenses incurred by any of the following bodies: responsible authority, delegated authority, audit authority, certifying authority.
| 3. | Activities linked to technical assistance must be performed and the corresponding payments made after 1 January of the year referred to in the financing decision approving the annual programmes of Member States. The eligibility period lasts until the end of June of the year N(3)+ 2 or any later date compatible with the deadline for the submission of the final report on implementation of the annual programme.
| 4. | Any procurement must be carried out in accordance with national procurement rules established in the Member State.
| 5. | Member States may implement technical assistance measures for this Fund together with technical assistance measures for some or all of the four Funds. However, in that case only the portion of the costs used to implement the common measure corresponding to this Fund shall be eligible for financing under this Fund, and Member States shall ensure that:(a)the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and(b)there is no double financing of costs. | (a) | the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and | (b) | there is no double financing of costs.
(a) | the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) | there is no double financing of costs.VI. Special transit schemeThe following specific rules shall apply in the case of the Special Transit Scheme:

(a) | the eligibility period for expenditure shall be in accordance with Article 40 (3) of this Decision;
(b) | by virtue of Article 6(2)(c) of the basic act, costs for staff specifically implementing the special transit scheme are considered as eligible direct costs in accordance with the general rules described in point II.1.1.1, paragraphs 2 and 3;
(c) | by virtue of Article 6(2)(c) of the basic act, travel and subsistence costs for staff specifically implementing the special transit scheme are considered as eligible direct costs;
(d) | point II.1.3.1 paragraph 2 shall not apply;
(e) | point II.1.4.4 shall not apply;
(f) | point II.1.5 paragraph 2 shall not apply;
(g) | indirect costs (Section II.2) shall be ineligible;
(h) | Section III, point (f) shall not apply.
(1) Including assigned income as described in point IV.
(2) Where ‘N’ is the year referred to in the financing decision approving the annual programmes of Member States.
(3) Where ‘N’ is the year referred to in the financing decision approving the annual programmes of Member States.

Pending: 32008D0022

10.1.2008 EN Official Journal of the European Union L 7/1
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness, and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community’s financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data, and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, the United Kingdom is bound by the basic act and, as a consequence, by this Decision.
(15) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Ireland is bound by the basic act and, as a consequence, by this Decision.
(16) In accordance with Article 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Denmark is not bound by this Decision nor subject to the application thereof.
(17) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
Part I Introduction 5
Chapter 1 Subject and definitions 5
Article 1 Subject matter 5
Article 2 Definitions 5
Part II Provisions common to the four funds 6
Chapter 1 Designated authorities 6
Article 3 Common authorities 6
Article 4 Delegated authority 6
Article 5 Outsourcing of tasks 6
Chapter 2 Management and control systems 7
Article 6 Manual of procedures 7
Article 7 Implementation of the Fund by the responsible authority 7
Article 8 Conditions under which the responsible authority acts as executing body 7
Article 9 Selection and award procedure when the responsible authority acts as awarding body 8
Article 10 Grant agreements with final beneficiaries when the responsible authority acts as awarding body 8
Article 11 Implementation contracts 9
Article 12 Determination of the final Community contribution 9
Article 13 Technical assistance 9
Article 14 Technical assistance expenditure in the case of a common authority 9
Article 15 Verifications by the responsible authority 9
Article 16 Audit trail 10
Article 17 Audits of systems and audits of projects 10
Article 18 Verifications by the certifying authority 11
Chapter 3 Information to be provided regarding use of the Fund 11
Article 19 Principle of proportionality 11
Article 20 Description of management and control systems 12
Article 21 Revision of the description of management and control systems 12
Article 22 Programming documents 12
Article 23 Revision of financial breakdown in annual programmes 12
Article 24 Progress and final reports on implementation of annual programmes 12
Article 25 Documents established by the audit authority 13
Article 26 Documents established by the certifying authority 13
Chapter 4 Reporting irregularities 13
Article 27 Initial reporting — derogations 13
Article 28 Reporting of follow-up — non-recovery 14
Article 29 Contacts with Member States 14
Article 30 Use of information 14
Chapter 5 Information and publicity 15
Article 31 Information for potential final beneficiaries 15
Article 32 Information for final beneficiaries 15
Article 33 Responsibilities of the responsible authority relating to information and publicity for the general public 15
Article 34 Responsibilities of final beneficiaries relating to information and publicity for the general public 15
Article 35 Technical characteristics of information and publicity for the operation 15
Chapter 6 Personal data 16
Article 36 Protection of personal data 16
Chapter 7 Electronic exchange of documents 16
Article 37 Electronic exchange of documents 16
Article 38 Computer system for the exchange of documents 16
Part III Provisions specific to the european refugee fund 16
Chapter 1 Eligibility rules 16
Article 39 Eligibility rules 16
Chapter 2 Management and control systems 16
Article 40 Emergency measures 16
Article 41 Fixed amount for resettled persons 17
Article 42 Implementation of annual programmes 17
Part IV Final provisions 17
Article 43 Addressees 17
ANNEXES 18
(a) designated authorities;
(b) management and control systems;
(c) information to be provided by the Member States to the Commission regarding use of the Fund;
(d) reporting of irregularities;
(e) information and publicity;
(f) personal data;
(g) electronic exchange of documents.
— ‘basic act’: Decision No 573/2007/EC,
— ‘Fund’: the European Refugee Fund, as established by the basic act,
— ‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision No 573/2007/EC, Decision No 574/2007/EC of the European Parliament and the Council(5), Decision No 575/2007/EC of the European Parliament and the Council(6), and Decision 2007/435/EC of the Council(7)as part of the General programme ‘Solidarity and Management of Migration Flows’,
— ‘responsible authority’: the body designated by a Member State under Article 25(1)(a) of the basic act,
— ‘certifying authority’: the body designated by a Member State under Article 25(1)(b) of the basic act,
— ‘audit authority’: the body designated by a Member State under Article 25(1)(c) of the basic act,
— ‘delegated authority’: the body designated by a Member State under Article 25(1)(d) of the basic act,
— ‘designated authorities’: all the authorities designated by a Member State under Article 25 of the basic act,
— ‘action’: action under the Fund, as defined in Articles 3 and 5 of the basic act,
— ‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
— ‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
— ‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
— ‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision 2007/815/EC(8),
— ‘priority’: set of actions defined as a priority in the strategic guidelines,
— ‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 14(4) of the basic act,
— ‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
— ‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
— ‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in Article 1(1)(a) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests(9),
— ‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(10),
— ‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.
(a) the references of the relevant Community legislation;
(b) the task entrusted to the delegated authority;
(c) the rights and duties of the delegated authority and the responsibilities it assumes;
(d) the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e) the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
(a) functioning of the designated authorities;
(b) arrangements ensuring appropriate separation of functions;
(c) where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d) establishment of multiannual and annual programmes;
(e) establishment of audit strategy and annual audit plans;
(f) selection of projects, award of grants and monitoring and financial management of the projects;
(g) management of irregularities, financial corrections and recoveries;
(h) preparation and implementation of audit missions;
(i) preparation of audit reports and declarations;
(j) certification of expenditure;
(k) evaluation of the programme;
(l) reporting to the Commission;
(m) audit trail.
(a) the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b) the tasks of the responsible authority, as defined in Article 27 of the basic act, shall not be affected when the responsible authority also implements projects directly.
(a) the objectives;
(b) the selection criteria, which shall comply with Article 14(5) of the basic act, and the relevant supporting documents;
(c) the arrangements for Community and, if applicable, national financing;
(d) the arrangements and final date for submission of proposals.
(a) the eligibility rules for the expenditure;
(b) the time-limit for implementation; and
(c) the financial and other information to be kept and communicated.
(a) signature of grant agreements with selected final beneficiaries;
(b) follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
(a) the maximum amount of the grant;
(b) the maximum percentage of the Community contribution in accordance with Article 14(4) or Article 21(3) of the basic act;
(c) a detailed description and timetable of the project supported;
(d) if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e) the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex 11 regarding the rules on eligibility of expenditure;
(f) the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g) the operational objectives of the project and the indicators to be used;
(h) the definition of eligible costs;
(i) the conditions relating to payment of the grant and bookkeeping requirements;
(j) the conditions relating to audit trail;
(k) the relevant provisions relating to data protection;
(l) the relevant provisions relating to publicity.
(a) the maximum amount stated in the grant agreement;
(b) the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 14(4) and Article 21(3) of the basic act (i.e. 50 %, 75 % or 80 %); and
(c) the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex 11.
(a) administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b) verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c) on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
(a) it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b) it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c) it permits verification of application of the selection criteria established for the annual programme;
(d) it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
(a) include an appropriate mix of types and sizes of projects;
(b) take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
(a) the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b) the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c) the items of expenditure correspond to the eligibility requirements set out in Annex 11, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d) the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 3, 5 and 16 of the basic act and, where appropriate, covers the target population;
(e) the public or private contribution has been paid to the final beneficiary in accordance with Article 14(2) of the basic act;
(f) there is an adequate audit trail;
(g) there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
(a) when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b) notify the Commission of any substantial change at the latest once any such change has taken effect;
(c) at the request of the Commission, provide a revised description in the event of multiple substantial changes.
(a) the Fund, the annual programme and the project concerned;
(b) the provision which has been infringed;
(c) the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d) the practices employed in committing the irregularity;
(e) where appropriate, whether the practice gives rise to a suspicion of fraud;
(f) the manner in which the irregularity was discovered;
(g) the amount of the Community contribution concerned.
(a) cases where the irregularities relate to amounts of less than EUR 10 000 chargeable to the general budget of the European Communities;
(b) cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c) cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d) cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
(a) where appropriate, the other Member States and third countries involved;
(b) the period during which, or the moment at which, the irregularity was committed;
(c) the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d) the date on which the primary administrative or judicial finding on the irregularity was established;
(e) the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f) the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g) the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h) where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i) the suspension of payments, where applicable, and the possibilities of recovery;
(j) the nature of the irregular expenditure.
(a) any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b) any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c) the reasons for any abandonment of recovery procedures;
(d) the reasons for any abandonment of criminal prosecutions.
(a) the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b) a description of the procedures for examining applications for funding and of the time periods involved;
(c) the criteria for selecting the projects to be financed;
(d) the contacts that can provide information on the annual programmes.
(a) at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b) annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. Individuals belonging to the target groups defined in Article 6 of the basic act shall not be named. The address of the website shall be communicated to the Commission.
(a) the total Community contribution to the project exceeds EUR 100 000; and
(b) the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
1. the emblem of the European Union, in accordance with the graphic standards indicated in Annex 10, and a reference to the European Union;
2. a reference to the Fund;
3. a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
(a) keep the information necessary to allow proper identification of the resettled persons and of the date of their resettlement;
(b) keep the necessary evidence that these persons fall within one of the four categories defined in Article 13(3) of the basic act.
(a) the Community contribution allocated to the resettled persons defined in Article 13(3) of the basic act shall not be used for other action;
(b) the Community contribution allocated to emergency measures defined in Article 21 of the basic act shall not be used for other action.
ANNEX 1 Model description of management and control 19
ANNEX 2 Model multiannual programme 35
ANNEX 3 Model annual programme 37
ANNEX 4 Model progress report on implementation of the annual programme 39
A. Technical report 39
B. Request for the second pre-financing payment 42
ANNEX 5 Model final report on implementation of the annual programme 43
A. Technical report 43
B. Request for payment of the balance/Statement of reimbursement 48
ANNEX 6 Model audit strategy 49
Annex(es) to the audit strategy: annual plans 50
ANNEX 7 Model report by the audit authority 51
A. Annual audit report 51
B. Opinion on the functioning of the management and control systems 53
C. Validation of the payment request 54
ANNEX 8 Model declaration of expenditure for the second pre-financing 56
ANNEX 9 Model declaration of expenditure for payment of the balance 57
ANNEX 10 Instructions concerning the emblem and definition of the standard colours 58
ANNEX 11 Rules on the eligibility of expenditure — European Refugee Fund 60
ANNEX 12 Application for emergency measures 68
Initial version
Revised version (number, date dd/mm/year) following dialogue with the Commission
Version revised for other reasons
2.1.Designation and supervision of the designated authorities
Short description of the process of setting up each of the designated authorities[The description should include all authorities]
Key targets Achieved? Comments
1 Rules governing the relations of the Member State with the designated authorities identify the respective responsibilities Y/N
2 Member State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals) Y/N
3 Each authority will inform their staff of the mission statement of the organisation as well as their job description and expected results Y/N
4 Steps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions Y/N
2.2.Separation of functions
Short description of the arrangements defined to ensure a proper separation of functions[The description should include all authorities]
Key targets Achieved? Comments
1 Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements Y/N
2 Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions Y/N
3 The audit authority will be functionally independent of the responsible authority and the certifying authority Y/N
4 The certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources Y/N
2.3.Monitoring of delegated authority(ies) — if applicable
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 The tasks to be delegated are clearly defined Y/N
2 Procedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked Y/N
3 Supervisory controls will take place to ensure that the tasks are carried out according to established procedures Y/N
2.4.Monitoring of other tasks not carried out by the authorities themselves — if applicable
Short description of the process[The description should include all authorities]
Key targets Achieved? Comments
1 In case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management Y/N
2 In case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work Y/N
3 In case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification Y/N
4 In case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment Y/N
3.1.Establishing multiannual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Arrangements are foreseen to ensure the implementation of the principle of partnership in accordance with current national rules and practices Y/N
2 Procedures are defined to check that the multiannual programme is consistent with the strategic guidelines and complies with Community law, in particular with Community law aiming at ensuring the free movement of persons in conjunction with the directly related flanking measures with respect to external border controls, asylum and immigration Y/N
3 The multiannual programme will be approved by a duly authorised person Y/N
3.2.Establishing annual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Procedures are established to ensure:—consistency between the annual programmes and the multiannual programme,—the eligibility of the actions envisaged in the annual programmes,—consistency and complementarity of these actions with other national and Community instruments,—the compliance with the rules concerning co-financing percentage,—consistency with the priorities/specific priorities stated in the strategic guidelines — consistency between the annual programmes and the multiannual programme, — the eligibility of the actions envisaged in the annual programmes, — consistency and complementarity of these actions with other national and Community instruments, — the compliance with the rules concerning co-financing percentage, — consistency with the priorities/specific priorities stated in the strategic guidelines Y/N
— consistency between the annual programmes and the multiannual programme,
— the eligibility of the actions envisaged in the annual programmes,
— consistency and complementarity of these actions with other national and Community instruments,
— the compliance with the rules concerning co-financing percentage,
— consistency with the priorities/specific priorities stated in the strategic guidelines
2 Procedures are established to enable the revision of an annual programme in case of duly substantiated emergency situations as described in the basic act (if applicable) Y/N
3 Procedures are established to enable the submission of a revision of an annual programme when required under Article 23(1) of this decision Y/N
4 Any modification to the financial breakdown of an annual programme and the reasons for it is documented Y/N
5 Any modification in the implementation of the annual programme not relating to the financial breakdown (e.g. on nature and timing of the calls for proposals or the scope of technical assistance) and the reason for it is documented Y/N
— consistency between the annual programmes and the multiannual programme,
— the eligibility of the actions envisaged in the annual programmes,
— consistency and complementarity of these actions with other national and Community instruments,
— the compliance with the rules concerning co-financing percentage,
— consistency with the priorities/specific priorities stated in the strategic guidelines
3.3.Establishing the audit strategy and the annual audit plans
Short description of the process[This description concerns the audit authority]
Key targets Achieved? Comments
1 Rules are defined to ensure a transparent and appropriate communication from the responsible authority to the audit authority on management procedures implemented and on projects prior to and throughout the programming period Y/N
2 Procedures are established to define annual audit plans (to be annexed each year to the audit strategy) and to send them to the Commission in time (if applicable) Y/N
3 The audit strategy and the annual audit plans are approved by a duly authorised person Y/N
3.4.Responsible authority acting as an executing body — if applicable
Short description of the reasons leading the responsible authority to implement projects directly and the specific arrangements foreseen to strengthen the management and control systems[The description should include all authorities]
Key targets Achieved? Comments
1 The justification of the need for the responsible authority to implement projects will be documented and endorsed at the appropriate level Y/N
2 Specific arrangements are put in place to ensure that the nature and the objectives of the projects comply with the provisions defined for the Fund Y/N
3 Specific arrangements are put in place in order to prevent conflict of interest for the projects implemented by the responsible authority Y/N
4 Specific arrangements are put in place to ensure the principle of value for money is respected in the implementation of projects by the responsible authority Y/N
5 Procedures are defined to ensure that the contractual terms governing these projects are clear and complete in particular with regard to the financing conditions, the payment terms, the eligibility rules and the obligations regarding operational and financial reporting Y/N
6 Specific arrangements are put in place in order to ensure that the main functions of the responsible authority as provided for in the basic act are not affected in relation to the projects implemented by the responsible authority Y/N
7 When the responsible authority acts as an executing body, the audit authority is located in another body than the responsible authority (if not, please describe the additional guarantees put in place to ensure the proper independence of the audit authority) Y/N
8 The audit strategy will cover the specific risks which may be related to the implementation of projects by the responsible authority Y/N
3.5.Selection and implementation of the projects (Responsible authority acting as an awarding body)
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 In the case of call for proposals (or tenders), rules are defined to ensure open competition and adequate publicity Y/N
2 Selection criteria will comply with the minimum criteria defined in the basic act Y/N
3 Procedures are defined for the receipt of proposals (or tenders) Y/N
4 Procedures are defined to ensure that the proposals (or tenders) are assessed against the predefined rules and criteria in a transparent and non-discriminatory manner Y/N
5 The award decisions and the contracts/grant agreements will be approved by a duly authorised person Y/N
6 Procedures are defined to ensure adequateex postinformation on the results of the selection process to the applicants Y/N
7 Procedures are defined to ensure the monitoring of the implementation of grant agreements/contracts according to the contractual terms Y/N
3.6.Monitoring of the projects implemented by the final beneficiaries
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Key operational and financial indicators will be established, monitored and communicated to the responsible authority for each project Y/N
2 On-the-spot verifications by the responsible authority are foreseen to allow monitoring (of both the operational and financial aspects) of the projects Y/N
3 The responsible authority will ensure that final beneficiaries make use of an appropriate accounting system in computerised form Y/N
4 The responsible authority will ensure that final beneficiaries implement the provisions on the visibility of the EU funding Y/N
3.7.Financial management of the project
Short description of the process[Involves the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Financial transactions will be approved by duly authorised persons Y/N
2 Prior to making any payments/recoveries, verifications will be carried out in particular in order to monitor:—the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s),—that products and/or services co-financed by the project have actually been delivered,—the accuracy, completeness and effective payment of other contributions received from public or private resources,—that the results of any audit activity have been taken into account — the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s), — that products and/or services co-financed by the project have actually been delivered, — the accuracy, completeness and effective payment of other contributions received from public or private resources, — that the results of any audit activity have been taken into account Y/N
— the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s),
— that products and/or services co-financed by the project have actually been delivered,
— the accuracy, completeness and effective payment of other contributions received from public or private resources,
— that the results of any audit activity have been taken into account
3 Verifications will be carried out in order to have a reasonable assurance of the legality and regularity of the underlying transactions Y/N
4 Supervisory controls will be carried out throughout the programming period to ensure that the established financial procedures are respected Y/N
5 Verifications will be performed on the complementarity with other Community financial programmes in order to avoid double funding Y/N
— the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s),
— that products and/or services co-financed by the project have actually been delivered,
— the accuracy, completeness and effective payment of other contributions received from public or private resources,
— that the results of any audit activity have been taken into account
3.8.Irregularities, corrections and recoveries
Short description of the process[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]
Key targets Achieved? Comments
1 Definitions of irregularities are established and comply with the Community requirements Y/N
2 Mechanisms are in place to ensure that irregularities can be detected in due time and immediate corrective measure are taken Y/N
3 Procedures are in place to ensure that the Commission is kept informed of irregularities detected, and if appropriate, of any corrective measures taken in accordance with the obligations set out in this decision Y/N
4 Procedures are in place to ensure a proper follow-up of recovery orders issued and, if applicable, of default interest Y/N
5 In case recovery orders cannot be cashed in, causes will be identified to evaluate whether Member States should reimburse the funds to the Community budget or not Y/N
3.9.Preparation and implementation of audit missions
Short description of the process[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]
Key targets Achieved? Comments
1 The audit practice is in line with internationally accepted standards Y/N
2 An audit manual is established for use by the auditors on the basis of the requirements defined in the basic act Y/N
3 Audits will be carried out to verify the effective functioning of the management and control systems Y/N
4 The checks to be carried on the eligible expenditure will be based on an appropriate sample, and will consist of at least 10 % of eligible expenses Y/N
5 The verifications on eligible expenses will verify at least the compliance, effectiveness and efficiency of the following elements: selection procedure, objectives of the project, reality of the achievements, eligibility of the expenses, valid supporting documents for the expenses, national co-financing, audit trail Y/N
6 A follow-up of earlier recommendations will take place on a regular basis Y/N
7 The projects implemented by the responsible authority will be subject to robust scrutiny Y/N
3.10.Audit report on annual programmes and related declarations
Short description of the process[This description should involved the audit authority]
Key targets Achieved? Comments
1 Procedures are established to consolidate the conclusions of the systems audit and the audit of projects for each annual programme Y/N
2 Checks will be performed to assess the validity of the requests for payment Y/N
3 Further examination will be launched in case of systemic errors or errors over the materiality threshold are detected Y/N
4 The report and the related declarations will be approved by a duly authorised person Y/N
3.11.Certification of expenditure
Short description of the process[Involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 Procedures are established to ensure that the necessary information is received from the responsible authority for the purpose of certification Y/N
2 Procedures are established to ensure that the audit report on each annual programme and the related declarations are received from the audit authority Y/N
3 Procedures are established to ensure that recoveries are taken into account for the final declaration of expenditure and to follow on-going legal proceedings or administrative appeals with suspensive effect regarding recoveries Y/N
4 Verifications will be performed to ensure the accuracy and completeness of the declaration of expenditure, (in particular, on any interest generated by the pre-financing received from the Commission as well as its effective use as national contribution) Y/N
5 In case of local currency, the methods used for the calculation in euro comply with the rules defined by the Commission Y/N
3.12.Evaluation of the programme
Short description of the process[Involves the responsible authority and the delegated authority(ies)]
Key targets Achieved? Comments
1 The guidance documents from the Commission on evaluations are disseminated widely and made available to all potential final beneficiaries and other interested parties Y/N
2 The key operational and financial indicators provided by the final beneficiaries to measure the achievements of the project will be recorded Y/N
3 The responsible authority (and/or delegated authorities) will ensure that the indicators provided are appropriate to measure the outcome and results of each project Y/N
4 Procedures are in place to ensure that the necessary evaluation will be carried out as required by the basic act Y/N
4.1.Documentation on the procedures
Short description of the process[Involves all authorities]
Key targets Achieved? Comments
1 The authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.) Y/N
2 The procedures are approved by a duly authorised person Y/N
3 The established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions Y/N
4 Arrangements are in place to ensure that all relevant staff is informed of the established procedures Y/N
5 Where appropriate, these procedures include the use of check-lists summarising the key controls to be performed Y/N
6 Arrangements are in place to ensure the protection of personal data Y/N
4.2.Accounting and bookkeeping
Short description of the process[Involves the responsible authority, the delegated authority(ies) and the certifying authority]
Key targets Achieved? Comments
1 Arrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow:—a full traceability of the Community resources at the level of the final beneficiaries and projects,—the identification of any interest generated by the pre-financing received from the Commission,—the identification of recovery orders issued and if applicable, whether they have been cashed — a full traceability of the Community resources at the level of the final beneficiaries and projects, — the identification of any interest generated by the pre-financing received from the Commission, — the identification of recovery orders issued and if applicable, whether they have been cashed Y/N
— a full traceability of the Community resources at the level of the final beneficiaries and projects,
— the identification of any interest generated by the pre-financing received from the Commission,
— the identification of recovery orders issued and if applicable, whether they have been cashed
2 The accounting and financial reporting system complies with the national data protection legislation Y/N
3 The accounting and financial reporting system to be used will be in computerised form Y/N
4 A back-up system exists to guarantee the continuity of operations should the need arise Y/N
5 In case of local currency, the methods used for the calculation in euro comply with the rules defined by the Commission Y/N
— a full traceability of the Community resources at the level of the final beneficiaries and projects,
— the identification of any interest generated by the pre-financing received from the Commission,
— the identification of recovery orders issued and if applicable, whether they have been cashed
4.3.Reporting to the Commission
Short description of the process[Involves all authorities]
Key targets Achieved? Comments
1 Reporting obligations have been identified as well as the implications for resources Y/N
2 The established procedures allow proper, timely and complete input by the designated authorities Y/N
3 Reports are approved by a duly authorised person Y/N
4.4.Audit trail
Short description of the process[Involves all authorities]
Where are the following documents kept? Body/Unit in charge How long for?
Description of the management and control systems including manual(s) of procedures
Audit strategy
National multiannual programme and possible revisions
National annual programmes and possible revisions
European Commission Decisions on multiannual and annual programmes
Calls for proposals/calls for tender
Applicant files/contract files
Administrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports
Funding decisions or rejections
Project funding agreements
Financial commitment decisions for each of the projects
Progress reports and final reports submitted by funding recipients
Financial reports and payment applications submitted by funded project
Supporting documents for expenditure and revenue for funded project
Payments/recovery authorisations for funding (proof of verifications performed)
Payments/recovery orders for funding
Proof of payments/recovery of funding
Documentation related to the sampling methodology for the audit activity
Reports on audits carried out on projects
Reports on audits carried out at national level on management and control systems
Audit reports on annual programmes
Audit opinions on the management and control systems
Audit declarations on the validity of the requests for payment
Requests for payment sent to the European Commission
Certification of expenditure sent to the European Commission
Progress implementation reports sent to the European Commission
Final implementation reports sent to the European Commission
Proof of payment received from the European Commission
Evaluation reports sent to the European Commission
Authority Declaration Date and signature
Responsible authority I certify the accuracy and completeness of the information about the identification and internal control systems of the responsible authority Name:Function:Date:signature
Certifying authority I certify the accuracy and completeness of the information about the identification and internal control systems of the certifying authority Name:Function:Date:signature
Audit authority I certify the accuracy and completeness of the information about the identification and internal control systems of the audit authorityandI can confirm that what has been described provides a reliable picture of all the management and control systems Name:Function:Date:signature
Initial version
Revised version (number, date dd/mm/year) following dialogue with the Commission
Version revised in the light of evaluations and/or following implementation difficulties
Version revised following the revision of the strategic guidelines
(a) The objective(s) of the strategy and examples of key actions
(b) Description of target(s) concerned and the indicator(s) used
(c) If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority
(in 000’ EUR — current prices) 2007 2008 2009 2010 2011 2012 2013 Total
Priority 1: […] 0
Priority 2: […] 0
Priority 3: […] 0
Priority: […] 0
Technical assistance 0
Total 0 0 0 0 0 0 0 0
(in 000’ EUR — current prices) 2007 2008 2009 2010 2011 2012 2013 Total
Community contribution
Public co-financing
Private co-financing
Total 0 0 0 0 0 0 0 0
% Community contribution % % % % % % % %
Initial version
Revised version (number, date dd/mm/year) following dialogue with the Commission
Version revised for other reasons
1. Purpose and scope of the action
2. Expected grant recipients
3. Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as an executing body
4. Expected quantified results and indicators to be used
5. Visibility of EC funding
6. Complementarity with similar actions financed by other EC instruments, if appropriate
7. Financial information
(all figures in EUR) Ref. priority Ref. specific priority(1) Community Contribution(a) Public Allocation(b) Private Allocation(c) Total(d=a+b+c) % EC(e=a/d) Share of total(d/total d)
Action 1: […] 0
Action 2: […] 0
Action 3: […] 0
Action 4: […] 0
Action 5: […] 0
Action …: […] 0
Action N: […] 0
Technical assistance 0
Other operations(2) 0
Total 0 0 0 0 % 100  %
(all figures in EUR) Ref. priority Ref. specific priority(1) Programmed MS Committed at the level of the MS EC contribution paid by MS to final beneficiaries Total eligible costs incurred to date by final beneficiaries
Total programmed costs(a) EC Contribution(b) % EC(c = b/a) Total eligible costs(d) EC Contribution(e) % EC(f = e/d)
Action 1: […]
Action 2: […]
Action 3: […]
Action 4: […]
Action 5: […]
Action N: […]
Technical assistance
Other operations(2)
TOTAL 0 0 0 0 0 0 0 0
↓ ↓
> 60 % of pre-financing payment(s) received?
Yes/No Yes/No
Notification of new irregularities(3)? No Yes (if Yes, fill in table 2)
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Type of irregularity Date/source of first information Method of detection Possibility of fraud(Y/N) Amount concerned in EUR(Community contribution)
Follow-up of previous irregularities? No Yes (if Yes, fill in table 3)
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Amount concerned(EC contrib. in EUR) Follow-up actions Recovery order(amounts in EUR) Cancellation of EC contrib.
Issued Paid Default interest Waived
EUR(4)
[exact figure to two decimal places]
(a) a progress report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) a certified declaration of expenditure drawn up accounting for at least 60 % of the amount of the first pre-financing has been submitted or is attached;
(c) the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(d) there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.
Authority responsible for receiving payments
Bank
Bank account No
Account holder (if not the same as the authority responsible for receiving payments)
1. Purpose and scope of the action
2. Changes from the programme as approved by the Commission (if appropriate)
3. Monitoring activities undertaken during and after the implementation
4. Actual results
5. Assessment of the actual results in comparison to the targets and indicators set in the programme
(all figures in EUR) Programmed by MS Committed at the level of the MS Actual figures accepted by the Responsible Authority(costs incurred by the beneficiaries and final EC contribution)
Actions Projects Ref. priority Ref. specific priority(2) Total programmed costs(a) EC contribution(b) % EC contribution(c = b/a) Total eligible costs(d) EC contribution(e) %EC contribution(f = e/d) Total eligible costs(g) EC contribution due(h) % EC contribution(i = h/g) EC contribution paid(j) EC still to pay/to recover by the RA(k = h–j)
Action 1: […] Project 1: […]
Project N: […]
Total Action 1
Action … : […] Project 1: […]
Project N: […]
Total Action … : […]
Action N: […] Project 1: […]
Project N: […]
Total Action N
Technical assistance
Other operations(3)
TOTAL 0 0 0  % 0 0 0  % 0 0 0  % 0 0
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual programme Project Total amount to be recovered EC contribution to be recovered Deduced from the related financial report(Y/N) Reasons for recovery
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference Annual programme Project Total amount recovered EC contribution recovered Date of recovery Reasons for recovery
Notification of new irregularities(4)? No Yes (if Yes, fill in table 4)
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Type of irregularity Date/source of first information Method of detection Possibility of fraud(Y/N) Amount concerned in EUR(Community contribution)
Follow-up of previous irregularities? No Yes (if Yes, fill in table 5)
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference Annual programme Project Provision infringed Amount concerned(EC contrib. in EUR) Follow-up actions Recovery order(amounts in EUR ) Cancellation of EC contrib.
Issued Paid Default interest Waived
— request payment of the following amount:EUR(5)+[exact figure to two decimal places]or EUR(5) + [exact figure to two decimal places]
EUR(5) +
[exact figure to two decimal places]
EUR(5) +
[exact figure to two decimal places]
— declare for reimbursement the following amount:EUR(6)–[exact figure to two decimal places] EUR(6) – [exact figure to two decimal places]
EUR(6) –
[exact figure to two decimal places]
EUR(6) –
[exact figure to two decimal places]
(a) a final report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) a certified declaration of expenditure has been submitted or is attached;
(c) an annual audit report, an opinion on the functioning of the management and control system and a declaration on the validity of the payment request prepared by the audit authority have been submitted or are attached;
(d) any interest generated by the pre-financing payments has been posted to the annual programme, being regarded as national contribution and has been taken into account in the declaration of expenditure;
(e) the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(f) there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.
Authority responsible for receiving payments
Bank
Bank account No
Account holder (if not the same as the authority responsible for receiving payments)
Funds Authorities concerned Processes concerned Scope of the audit Mandays Planning
Funds Programme year Priority Project Final beneficiary Total eligible costs of the project Costs to be audited Mandays Planning
Fund(s) Authorities concerned Processes concerned Scope of the audit Man-days Date of final report
Fund(s) Project Final beneficiary Total eligible costs(a) Eligible costs audited(b) Financial correction(c) Error rate(d = c/b)
Total 0 0 0 %
Total annual programme (e) (f) Coverage rate:(= f/e)
(a) […]
(b) […]
(c) Etc.
(a) […]
(b) […]
(c) Etc.
(a) […]
(b) […]
(c) Etc.
(a) […]
(b) […]
(c) Etc.
(a) […]
(b) […]
(c) Etc.
(a) […]
(b) […]
(c) Etc.
EUR(1)
[exact figure to two decimal places]
1. the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
4. the declaration of expenditure and the request for the second pre-financing payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.
EUR(1)
[exact figure to two decimal places]
1. the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. I have a reasonable assurance that the underlying transactions are legal and regular;
4. for the purpose of certification, I have received adequate information from the responsible authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
5. the results of all audits carried out by or under the responsibility of the audit authority have been duly taken into account;
6. the declaration of expenditure and the request for the balance payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.
1. In accordance with the basic act, for it to be eligible, expenditure must be:(a)within the scope of the Fund and within its objectives, as described in Articles 1 and 2 of the basic act;(b)within the eligible actions listed in Article 3 of the basic act, or, in the case of emergency measures, related to the eligible actions included in Article 5 of the basic act;(c)needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission, or covered by the emergency measures as defined in Article 5 of the basic act where these constitute an amendment to the relevant annual programme;(d)reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;(e)incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;(f)linked to the target groups defined in Article 6 of the basic act;(g)incurred in accordance with the specific provisions in the grant agreement. (a) within the scope of the Fund and within its objectives, as described in Articles 1 and 2 of the basic act; (b) within the eligible actions listed in Article 3 of the basic act, or, in the case of emergency measures, related to the eligible actions included in Article 5 of the basic act; (c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission, or covered by the emergency measures as defined in Article 5 of the basic act where these constitute an amendment to the relevant annual programme; (d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness; (e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project; (f) linked to the target groups defined in Article 6 of the basic act; (g) incurred in accordance with the specific provisions in the grant agreement.
(a) within the scope of the Fund and within its objectives, as described in Articles 1 and 2 of the basic act;
(b) within the eligible actions listed in Article 3 of the basic act, or, in the case of emergency measures, related to the eligible actions included in Article 5 of the basic act;
(c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission, or covered by the emergency measures as defined in Article 5 of the basic act where these constitute an amendment to the relevant annual programme;
(d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) linked to the target groups defined in Article 6 of the basic act;
(g) incurred in accordance with the specific provisions in the grant agreement.
(a) within the scope of the Fund and within its objectives, as described in Articles 1 and 2 of the basic act;
(b) within the eligible actions listed in Article 3 of the basic act, or, in the case of emergency measures, related to the eligible actions included in Article 5 of the basic act;
(c) needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission, or covered by the emergency measures as defined in Article 5 of the basic act where these constitute an amendment to the relevant annual programme;
(d) reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) linked to the target groups defined in Article 6 of the basic act;
(g) incurred in accordance with the specific provisions in the grant agreement.
2. In the case of multiannual actions within the meaning of Article 14(6) of the basic act, only the part of the action co-financed by an annual programme is considered to be a project for the application of these eligibility rules.
3. Projects supported by the Fund shall not be financed by other sources covered by the Community budget. Projects supported by the Fund shall be co-financed by public or private sources.
Expenditure Income
+Direct costs (DC)+Indirect costs (fixed percentage of DC, defined in the grant agreement)+Costs covered by assigned income (if applicable) + Direct costs (DC) + Indirect costs (fixed percentage of DC, defined in the grant agreement) + Costs covered by assigned income (if applicable) +Contribution from the EC (defined as the lowest of the three amounts indicated in Article 12 of this Decision)+Including assigned income as described in point IV.(1)+Contribution from third parties+Receipts generated by the project + Contribution from the EC (defined as the lowest of the three amounts indicated in Article 12 of this Decision) + Including assigned income as described in point IV.(1) + Contribution from third parties + Receipts generated by the project
+ Direct costs (DC)
+ Indirect costs (fixed percentage of DC, defined in the grant agreement)
+ Costs covered by assigned income (if applicable)
+ Contribution from the EC (defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ Including assigned income as described in point IV.(1)
+ Contribution from third parties
+ Receipts generated by the project
= Total eligible cost (TEC) = Total income
+ Direct costs (DC)
+ Indirect costs (fixed percentage of DC, defined in the grant agreement)
+ Costs covered by assigned income (if applicable)
+ Contribution from the EC (defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ Including assigned income as described in point IV.(1)
+ Contribution from third parties
+ Receipts generated by the project
1. Projects supported by the Fund must be of a non-profit-making nature. If, at the end of the project, the sources of income, including receipts, exceed expenditure, the contribution to the project from the Fund shall be reduced accordingly. All sources of income for the project must be recorded in the final beneficiary’s accounts or tax documents, and must be identifiable and controllable.
2. Project income shall come from all financial contributions granted to the project by the Fund, from public or private sources, including the final beneficiary’s own contribution, and from any receipts generated by the project. ‘Receipts’ for the purpose of this rule covers revenue received by a project during the eligibility period, as described in point I.4, from sales, rentals, services, enrolment/fees or other equivalent income.
3. The Community contribution resulting from the application of the principle of non-profit, as referred to under Article 12(c) of this Decision, will be the ‘total eligible cost’ minus the ‘contribution from third parties’ and ‘receipts generated by the project’.
1. Costs relating to a project must be incurred and the respective payments (except for depreciation) made after 1 January of the year referred to in the financing decision approving the annual programmes of the Member States. The eligibility period is until 31 December of the year N(2)+1, meaning that the costs relating to a project must be incurred before this date.
2. An exception to the abovementioned eligibility period is made for emergency measures (refer to Article 21(3) of the basic act) and for technical assistance for Member States (refer to point V.3).
1. Expenditure shall correspond to payments made by the final beneficiary. These must be in the form of financial (cash) transactions, with the exception of depreciation.
2. As a rule, expenditure shall be justified by official invoices. Where this cannot be done, expenditure shall be supported by accounting documents or supporting documents of equivalent evidential value.
3. Expenditure must be identifiable and verifiable. In particular:(a)it must be recorded in the accounting records of the final beneficiary;(b)it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and(c)it must be declared in accordance with the requirements of applicable tax and social legislation. (a) it must be recorded in the accounting records of the final beneficiary; (b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and (c) it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) it must be recorded in the accounting records of the final beneficiary;
(b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) it must be recorded in the accounting records of the final beneficiary;
(b) it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) it must be declared in accordance with the requirements of applicable tax and social legislation.
4. Where applicable, the final beneficiaries are obliged to keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
5. The storage and processing of such records must comply with the national data protection legislation.
1. Expenditure for actions described in Articles 3 and 5 of the basic act must be:(a)incurred by the final beneficiaries defined in point I.1(e); and(b)incurred in the territory of the Member States, with the exception of actions concerning resettlement referred to in Article 3(5) of the basic act, which may be incurred in the territory of the Member States or in the host country. (a) incurred by the final beneficiaries defined in point I.1(e); and (b) incurred in the territory of the Member States, with the exception of actions concerning resettlement referred to in Article 3(5) of the basic act, which may be incurred in the territory of the Member States or in the host country.
(a) incurred by the final beneficiaries defined in point I.1(e); and
(b) incurred in the territory of the Member States, with the exception of actions concerning resettlement referred to in Article 3(5) of the basic act, which may be incurred in the territory of the Member States or in the host country.
(a) incurred by the final beneficiaries defined in point I.1(e); and
(b) incurred in the territory of the Member States, with the exception of actions concerning resettlement referred to in Article 3(5) of the basic act, which may be incurred in the territory of the Member States or in the host country.
2. Partners in the project registered and established in third countries may participate in projects on a no-cost basis, except in the case of international governmental organisations. Therefore, costs incurred by these partners are ineligible.
1. Direct costs for staff are eligible only for persons that have a key and direct role in the project, such as project managers and other staff operationally involved in the project, for example planning project activities, implementing (or monitoring) operational activities, delivering services to the final recipients of the project, etc.Costs for other members of staff in the final beneficiary organisation who only provide a supporting role (such as the general manager, accountant, procurement support, human resources support, information technology support, administrative assistant, receptionist, etc.) are not eligible as direct costs and are considered to be indirect costs (see point II.2).
2. Staff costs shall be detailed in the forward budget, indicating functions, number of staff and names.If the names of the persons are not yet known or cannot be disclosed, indication shall be provided of the professional and technical capacities of the persons set to implement the relevant functions/tasks within the project.
3. The cost of staff assigned to the project, i.e. salaries and social security contributions and other statutory costs, shall be eligible, provided that this does not exceed the average rates as regards the final beneficiary’s usual policy on remuneration. Where applicable, this figure may include all the usual contributions paid by the employer, but it must exclude any bonuses, incentive payments or profit-sharing schemes. Levies, taxes or charges (in particular, direct taxes and social security contributions on wages) arising from projects co financed by the Fund amount to eligible costs only where they are actually borne by the final beneficiary of the grant.
(a) a person contracted by the final beneficiary solely for the purpose of implementing the project;
(b) a person employed on a permanent basis by the final beneficiary who:—fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or—is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. — fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or — is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
— fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or
— is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
— fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or
— is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
1. Travel and subsistence costs are only eligible as direct costs for:(a)staff of the final beneficiary whose costs are eligible as defined in point II.1.1;(b)in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;(c)other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence. (a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1; (b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1; (c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
2. Travel costs shall be eligible on the basis of the actual costs incurred. Reimbursement rates shall be based on the cheapest form of public transport and flights shall, as a rule, be permitted only for journeys over 800 km (return trip), or where the geographical destination justifies travelling by air. Boarding passes must be kept. Where a private car is used, reimbursement is normally made either on the basis of the cost of public transport, or on the basis of mileage rates in accordance with published official rules in the Member State concerned or used by the final beneficiary.
3. Subsistence costs shall be eligible on the basis of real costs or a daily allowance. Where an organisation has its own daily rates (subsistence allowances), they shall be applied within ceilings established by the Member State in accordance with national legislation and practice. Subsistence allowances are normally understood to cover local transport (including taxis), accommodation, meals, local telephone calls and sundries.
1. Costs pertaining to the acquisition of equipment (based on depreciation of purchased assets, leasing or rental) are only eligible if they are essential to the implementation of the project. Equipment shall have the technical properties needed for the project and comply with applicable norms and standards.
2. Costs for day-to-day administrative equipment (such as printer, laptop, fax, copier, phone, cabling, etc.) are not eligible as direct costs and are to be considered as indirect costs (see point II.2).
3. The choice between leasing, rental or purchase must always be based on the least expensive option. However, if leasing or renting are not possible because of the short duration of the project or the rapid depreciation in value, purchase is accepted and the costs related to depreciation, as described below, may be eligible on the basis of national depreciation rules.
1. Where equipment is purchased before or during the lifetime of the project, only the portion of equipment depreciation corresponding to the duration of use for the project and the rate of actual use for the project is eligible.
2. Equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However, these costs are ineligible if the equipment was originally purchased through a Community grant.
3. Purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.
4. For individual items costing below EUR 1 000, the full purchase cost is eligible, provided that the equipment is purchased during the first three months of the project.
1. Where the acquisition of real estate is essential for implementation of the project and is clearly linked with its objectives, the purchase of real estate, i.e. buildings already constructed, or construction of real estate, is eligible for co-financing under the conditions set out below, without prejudice to the application of stricter national rules:(a)a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;(b)the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;(c)the real estate is to be used solely for the purpose stated in the project for a period of at least five years after the end date of the project unless the Commission specifically authorises otherwise;(d)only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules. (a) a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project; (b) the real estate has not been purchased through a Community grant at any time prior to the implementation of the project; (c) the real estate is to be used solely for the purpose stated in the project for a period of at least five years after the end date of the project unless the Commission specifically authorises otherwise; (d) only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
(a) a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;
(b) the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;
(c) the real estate is to be used solely for the purpose stated in the project for a period of at least five years after the end date of the project unless the Commission specifically authorises otherwise;
(d) only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
(a) a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;
(b) the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;
(c) the real estate is to be used solely for the purpose stated in the project for a period of at least five years after the end date of the project unless the Commission specifically authorises otherwise;
(d) only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
2. In the case of renovation, only conditions (c) and (d) above apply.
(a) The real estate shall not have been purchased through a Community grant;
(b) The real estate should only be used for implementation of the project. If not, only the portion of the costs corresponding to the use for the project is eligible.
1. The costs of consumables, supplies and general services are eligible provided that they are identifiable and directly necessary for the implementation of the project.
2. However, office supplies as well as all kinds of small administrative consumables, supplies, hospitality costs and general services (such as telephone, Internet, postage, office cleaning, utilities, insurance, staff training, recruitment, etc.) are not direct eligible costs; they are included in indirect costs, as referred to in point II.2.
1. As a general rule, final beneficiaries must have the capacity to carry out the activities relating to the project themselves. Therefore, subcontracting must be limited and shall not exceed 40 % of the direct eligible costs of a project unless duly justified and approved in advance by the responsible authority.
2. Expenditure relating to the following subcontracts is ineligible for co financing by the Fund:(a)subcontracting of tasks relating to the overall management of the project;(b)subcontracting that adds to the cost of the project without adding proportionate value to it;(c)subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided. (a) subcontracting of tasks relating to the overall management of the project; (b) subcontracting that adds to the cost of the project without adding proportionate value to it; (c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) subcontracting of tasks relating to the overall management of the project;
(b) subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) subcontracting of tasks relating to the overall management of the project;
(b) subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
3. For all subcontracts, subcontractors shall undertake to provide all audit and control bodies with all the necessary information relating to subcontracted activities.
(a) the final beneficiary shall keep the necessary information and evidence during the period mentioned in Article 43 of the basic act that the persons receiving this assistance correspond to the target group defined in Article 6 of the basic act;
(b) the final beneficiary must keep evidence for the support provided (such as invoices and receipts) during the period mentioned in Article 43 of the basic act that the persons have received this support.
1. For duly justified reasons, derogations to the eligibility rules defined in this Decision may be allowed for expenditure linked to emergency measures, provided that they are approved in the Commission Decision authorising the emergency measures.
2. In accordance with Article 21(3) of the basic act, the eligibility period shall be for a maximum of six months, meaning that the costs relating to a project must be incurred during this period.
1. Indirect costs relate to categories of expenditure that are not identifiable as specific costs directly linked to the project. A fixed percentage of the total amount ofdirect eligible costsmay be eligible as indirect costs, provided that:(a)the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;(b)the indirect costs are anticipated in the forward budget of the project;(c)the indirect costs do not include costs assigned to another heading of the budget for the project;(d)the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;(e)as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. (a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs; (b) the indirect costs are anticipated in the forward budget of the project; (c) the indirect costs do not include costs assigned to another heading of the budget for the project; (d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget; (e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where subcontracting exceeds 40 % of the eligible direct costs.
(a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) the indirect costs are anticipated in the forward budget of the project;
(c) the indirect costs do not include costs assigned to another heading of the budget for the project;
(d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where subcontracting exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where subcontracting exceeds 40 % of the eligible direct costs.
(a) the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) the indirect costs are anticipated in the forward budget of the project;
(c) the indirect costs do not include costs assigned to another heading of the budget for the project;
(d) the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. — where the responsible authority acts as an executing body as defined in Article 7(3), or — where subcontracting exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where subcontracting exceeds 40 % of the eligible direct costs.
— where the responsible authority acts as an executing body as defined in Article 7(3), or
— where subcontracting exceeds 40 % of the eligible direct costs.
2. The percentage allocated to indirect costs shall cover the following costs in particular:(a)staff costs that are ineligible as direct costs as per point II.1.1.1(1);(b)administration and management expenses, such as costs identified in II.1.5.2;(c)bank fees and charges (except bank guarantees as defined in section II.1.7);(d)depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;(e)all costs linked to the project but excluded from section II.1, ‘Direct eligible costs’. (a) staff costs that are ineligible as direct costs as per point II.1.1.1(1); (b) administration and management expenses, such as costs identified in II.1.5.2; (c) bank fees and charges (except bank guarantees as defined in section II.1.7); (d) depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4; (e) all costs linked to the project but excluded from section II.1, ‘Direct eligible costs’.
(a) staff costs that are ineligible as direct costs as per point II.1.1.1(1);
(b) administration and management expenses, such as costs identified in II.1.5.2;
(c) bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;
(e) all costs linked to the project but excluded from section II.1, ‘Direct eligible costs’.
(a) staff costs that are ineligible as direct costs as per point II.1.1.1(1);
(b) administration and management expenses, such as costs identified in II.1.5.2;
(c) bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;
(e) all costs linked to the project but excluded from section II.1, ‘Direct eligible costs’.
(a) VAT, except where the final beneficiary can show that he is unable to recover it;
(b) return on capital, debt and debt service charges, debit interest, foreign exchange commissions and exchange losses, provisions for losses or potential future liabilities, interest owed, doubtful debts, fines, financial penalties, litigation costs, and excessive or reckless expenditure;
(c) entertainment costs exclusively for project staff. Reasonable hospitality costs at social events justified by the project, such as an event at the end of the project or meetings of the project steering group, are permitted;
(d) costs declared by the final beneficiary and covered by another project or work programme receiving a Community grant;
(e) purchase of land;
(f) staff costs for officials who contribute to project implementation by accomplishing tasks that are part of their normal routine;
(g) contributions in kind.
1. In duly substantiated cases, co-financing of the project as regards the contribution from the final beneficiary and the partners in the project may be made up in part of contributions in terms of work carried out by permanent officials employed by these bodies and involved in the project. In this case these costs are not eligible as direct or indirect staff costs as defined under points II.1.1 and II.2 but as costs covered by assigned income.
2. Such contributions shall not exceed 50 % of the total contribution given by the final beneficiary. In this case, the following rules shall apply:(a)tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;(b)public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;(c)the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority. (a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority; (b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority; (c) the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
1. At the initiative of each Member State, the following technical assistance measures are eligible for each annual programme, within the limits specified in Article 16 of the basic act:(a)expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);(b)expenditure relating to audits and on-the-spot checks of actions or projects;(c)expenditure relating to evaluations of actions or projects;(d)expenditure relating to information, dissemination and transparency in relation to actions;(e)expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;(f)expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;(g)expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. (a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables); (b) expenditure relating to audits and on-the-spot checks of actions or projects; (c) expenditure relating to evaluations of actions or projects; (d) expenditure relating to information, dissemination and transparency in relation to actions; (e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds; (f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions; (g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) expenditure relating to audits and on-the-spot checks of actions or projects;
(c) expenditure relating to evaluations of actions or projects;
(d) expenditure relating to information, dissemination and transparency in relation to actions;
(e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) expenditure relating to audits and on-the-spot checks of actions or projects;
(c) expenditure relating to evaluations of actions or projects;
(d) expenditure relating to information, dissemination and transparency in relation to actions;
(e) expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. — civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), — other staff employed to carry out tasks referred to in points (a) to (f), — the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— other staff employed to carry out tasks referred to in points (a) to (f),
— the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
2. Technical assistance may finance expenses incurred by any of the following bodies: responsible authority, delegated authority, audit authority, certifying authority.
3. Activities linked to technical assistance must be performed and the corresponding payments made after 1 January of the year referred to in the financing decision approving the annual programmes of Member States. The eligibility period lasts until the end of June of the year N(3)+2 or any later date compatible with the deadline for the submission of the final report on implementation of the annual programme.
4. Any procurement must be carried out in accordance with national procurement rules established in the Member State.
5. Member States may implement technical assistance measures for this Fund together with technical assistance measures for some or all of the four Funds. However, in that case only the portion of the costs used to implement the common measure corresponding to this Fund shall be eligible for financing under this Fund, and Member States shall ensure that:(a)the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and(b)there is no double financing of costs. (a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and (b) there is no double financing of costs.
(a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) there is no double financing of costs.
(a) the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) there is no double financing of costs.
1.1. An indication of the exceptional character of the situation
1.2. The number and nature of arrivals
1.3. The effects of these arrivals on reception capacities, the asylum system or infrastructure
1.4. The urgent needs
1.5. The short-term objectives
2.1. Measure 1
2.2. Measure 2
2.3. Etc.
1. Purpose and scope of the measure(1), including target group
2. Duration of the measure(2)
3. Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as executing body
4. Expected grant recipients
5. Expected quantified results and indicators to be used
6. Visibility of EC funding
7. Complementarity with existing actions supported by the European Refugee Fund
3.1. Start date and end date of all the measures
3.2. Derogations to the eligibility rules on expenditure, referred to in Annex 11 of this decision, in accordance with Article 5 of the basic act
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Decision No 573/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the European Refugee Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ and repealing Council Decision 2004/904/EC(1), and in particular Articles 23, 31(5), 33(6) and 35(4) thereof,
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness, and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community’s financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data, and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, the United Kingdom is bound by the basic act and, as a consequence, by this Decision.
(15) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Ireland is bound by the basic act and, as a consequence, by this Decision.
(16) In accordance with Article 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Denmark is not bound by this Decision nor subject to the application thereof.
(17) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
HAS ADOPTED THIS DECISION:

Subject matter
Article 1
1. This Decision lays down rules for implementation of the Fund as regards:
(a)
designated authorities;
(b)
management and control systems;
(c)
information to be provided by the Member States to the Commission regarding use of the Fund;
(d)
reporting of irregularities;
(e)
information and publicity;
(f)
personal data;
(g)
electronic exchange of documents.
2. The provisions set out below shall apply without prejudice to Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities(4).

Definitions
Article 2
For the purposes of this Decision the following definitions shall apply:
—
‘basic act’: Decision No 573/2007/EC,
—
‘Fund’: the European Refugee Fund, as established by the basic act,
—
‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision No 573/2007/EC, Decision No 574/2007/EC of the European Parliament and the Council(5), Decision No 575/2007/EC of the European Parliament and the Council(6), and Decision 2007/435/EC of the Council(7)as part of the General programme ‘Solidarity and Management of Migration Flows’,
—
‘responsible authority’: the body designated by a Member State under Article 25(1)(a) of the basic act,
—
‘certifying authority’: the body designated by a Member State under Article 25(1)(b) of the basic act,
—
‘audit authority’: the body designated by a Member State under Article 25(1)(c) of the basic act,
—
‘delegated authority’: the body designated by a Member State under Article 25(1)(d) of the basic act,
—
‘designated authorities’: all the authorities designated by a Member State under Article 25 of the basic act,
—
‘action’: action under the Fund, as defined in Articles 3 and 5 of the basic act,
—
‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
—
‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
—
‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
—
‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision 2007/815/EC(8),
—
‘priority’: set of actions defined as a priority in the strategic guidelines,
—
‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 14(4) of the basic act,
—
‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
—
‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
—
‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in Article 1(1)(a) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests(9),
—
‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(10),
—
‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.

Common authorities
Article 3
Member States may designate the same responsible authority, audit authority or certifying authority for two or more of the four Funds.

Delegated authority
Article 4
1. Any delegation of tasks shall comply with the principle of sound financial management, which requires effective and efficient internal control, and shall ensure compliance with the principle of non-discrimination and the visibility of Community funding. No implementing tasks delegated may give rise to conflicts of interest.
2. The scope of the tasks delegated by the responsible authority to the delegated authority and the detailed procedures for implementation of the delegated tasks shall be formally recorded in writing.
The act of delegation shall mention at least:
(a)
the references of the relevant Community legislation;
(b)
the task entrusted to the delegated authority;
(c)
the rights and duties of the delegated authority and the responsibilities it assumes;
(d)
the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e)
the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
3. The handling of communication with the Commission referred to in Article 25(1)(a) of the basic act shall not be delegated. The delegated authority shall communicate with the Commission via the responsible authority.
4. If the delegated authority is not a public administration or a body governed by the private law of the Member State which has a public-service mission, the responsible authority may not delegate to that authority any executive powers which involve a large measure of discretion implying political choices.
5. Delegation of tasks to the delegated authorities shall not affect the liability of the responsible authority, which shall remain answerable for the tasks it has delegated.
6. Where the responsible authority has delegated tasks to the delegated authority, all provisions of this Decision relating to the responsible authority shall applymutatis mutandisto the delegated authority.

Outsourcing of tasks
Article 5
Designated authorities may outsource some of their tasks but they shall remain answerable for the outsourced tasks in accordance with the responsibilities defined in Articles 27, 29 and 30 of the basic act.

Manual of procedures
Article 6
In accordance with Article 31(2) of the basic act and having regard to the principle of proportionality, Member States shall establish a manual setting out procedures and practical arrangements regarding:
(a)
functioning of the designated authorities;
(b)
arrangements ensuring appropriate separation of functions;
(c)
where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d)
establishment of multiannual and annual programmes;
(e)
establishment of audit strategy and annual audit plans;
(f)
selection of projects, award of grants and monitoring and financial management of the projects;
(g)
management of irregularities, financial corrections and recoveries;
(h)
preparation and implementation of audit missions;
(i)
preparation of audit reports and declarations;
(j)
certification of expenditure;
(k)
evaluation of the programme;
(l)
reporting to the Commission;
(m)
audit trail.

Implementation of the Fund by the responsible authority
Article 7
1. For implementation of the Fund, the responsible authority may act as awarding body and/or as executing body.
2. The responsible authority acts as awarding body in cases where it implements the projects, as a general rule, on the basis of annual open calls for proposals.
Neither the responsible authority nor any delegated authority may apply in response to these calls for proposals.
In duly justified cases, including continuation of multiannual projects in accordance with Article 14(6) of the basic act which were selected after a previous call for proposals or in emergency situations, grants may be awarded without a call for proposals.
3. The responsible authority acts as executing body in cases where it decides to implement the projects directly because the characteristics of the projects leave no other choice for implementation, such asde juremonopoly situations or security reasons. In these cases, the rules concerning the final beneficiary shall applymutatis mutandisto the responsible authority.

Conditions under which the responsible authority acts as executing body
Article 8
1. The reasons which led the responsible authority to act as executing body for implementation of projects shall be identified and communicated to the Commission within the framework of the annual programme concerned.
2. When implementing the projects, the responsible authority shall ensure the principle of value for money and prevent conflicts of interest.
3. The responsible authority may implement the projects identified in accordance with Article 7(3) directly and/or in association with any national authority competent on account of its technical expertise, its high degree of specialisation or its administrative powers. The main national authorities involved in implementation shall also be identified in the annual programme concerned.
4. The administrative decision to co-finance a project under the Fund shall contain the information necessary to monitor the co-financed products and services and to check the expenditure incurred. All relevant provisions laid down for a grant agreement in Article 10(2) shall be specified in an equivalent form of legal instrument.
5. The final report on implementation of the annual programme shall include information on the procedures and practices applied to ensure adequate separation of functions, effective control and satisfactory protection of the European Communities’ financial interests and shall provide explanations on how conflicts of interest have been avoided.
6. When the responsible authority is expected to be executing body on a regular basis for projects co-financed by the Fund:
(a)
the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b)
the tasks of the responsible authority, as defined in Article 27 of the basic act, shall not be affected when the responsible authority also implements projects directly.
7. When a delegated authority is expected to be executing body for projects co-financed by the Fund, this delegated authority may not be the sole final beneficiary of the appropriations which it was delegated to manage.

Selection and award procedure when the responsible authority acts as awarding body
Article 9
1. The calls for proposals defined in Article 7(2) shall be published in a way that ensures maximum publicity among potential beneficiaries. Any change to the content of the calls for proposals shall also be published under the same conditions.
The calls for proposals shall specify:
(a)
the objectives;
(b)
the selection criteria, which shall comply with Article 14(5) of the basic act, and the relevant supporting documents;
(c)
the arrangements for Community and, if applicable, national financing;
(d)
the arrangements and final date for submission of proposals.
2. For the purposes of selection of projects and award of grants, the responsible authority shall ensure that potential beneficiaries are informed of the following specific conditions concerning the projects to be implemented:
(a)
the eligibility rules for the expenditure;
(b)
the time-limit for implementation; and
(c)
the financial and other information to be kept and communicated.
Before the award decision is taken the responsible authority shall satisfy itself that the final beneficiary and/or the partners in the project have the capacity to fulfil these conditions.
3. The responsible authority shall ensure that projects awarded grants have been subject to a formal, technical and budgetary analysis and qualitative assessment applying the criteria laid down in the call for proposals. The reasons for rejection of the other projects shall be recorded.
4. Member States shall determine who shall have the power to award projects and shall ensure that conflicts of interest are avoided in all cases and, in particular, when the applicants are national bodies.
5. The award decision shall indicate at least the name of the final beneficiary and/or of the partners in the project, the essential details of the project and its operational objectives, the maximum amount of co-financing from the Fund and the maximum rate of co-financing of the total eligible costs.
6. Written information shall be sent to each applicant on the results of the selection process containing an explanation of the selection decisions. If provided for in national legislation, the relevant review procedure shall be mentioned.

Grant agreements with final beneficiaries when the responsible authority acts as awarding body
Article 10
1. The responsible authority shall lay down detailed project management procedures covering,inter alia:
(a)
signature of grant agreements with selected final beneficiaries;
(b)
follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
2. The grant agreements shall lay down,inter alia:
(a)
the maximum amount of the grant;
(b)
the maximum percentage of the Community contribution in accordance with Article 14(4) or Article 21(3) of the basic act;
(c)
a detailed description and timetable of the project supported;
(d)
if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e)
the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex 11 regarding the rules on eligibility of expenditure;
(f)
the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g)
the operational objectives of the project and the indicators to be used;
(h)
the definition of eligible costs;
(i)
the conditions relating to payment of the grant and bookkeeping requirements;
(j)
the conditions relating to audit trail;
(k)
the relevant provisions relating to data protection;
(l)
the relevant provisions relating to publicity.
3. If appropriate, the final beneficiaries shall ensure that all partners in the project are subject to the same obligations as them. The partners shall engage their responsibility through the final beneficiary which remains answerable, in last resort, for the respect of the contractual conditions by itself and all partners in the project.
The final beneficiaries shall keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
4. The grant agreements shall provide expressly for the Commission and the Court of Auditors to exercise their powers of control, based on documents and on the premises, over all final beneficiaries, partners in the project and subcontractors.

Implementation contracts
Article 11
Without prejudice to the applicable Community and national public procurement rules, the grant agreements shall lay down that, when implementing the projects, the final beneficiaries and/or the partners in the project shall award the procurement contract, following a tendering procedure, to the tender offering best value for money and that care be taken to avoid any conflict of interest. However, without prejudice to the applicable Community and national public procurement rules, contracts with a value of less than EUR 5 000 may be awarded on the basis of a single offer without a call for tender.

Determination of the final Community contribution
Article 12
For calculation of the final payment to the final beneficiary, the total Community contribution to each project shall be the lowest of the following three amounts:
(a)
the maximum amount stated in the grant agreement;
(b)
the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 14(4) and Article 21(3) of the basic act (i.e. 50 %, 75 % or 80 %); and
(c)
the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex 11.

Technical assistance
Article 13
1. Technical assistance at the initiative of the Commission, as defined in Article 15 of the basic act, may be financed up to 100 % by the Fund.
2. Technical assistance at the initiative of the Member States, as defined in Article 16 of the basic act, may be financed up to 100 % by the Fund.
3. Technical assistance at the initiative of the Commission or the Member States may take the form of procurement contracts, expert fees and/or any administrative expenditure subject to the eligibility rules defined in Part III, Chapter 1.

Technical assistance expenditure in the case of a common authority
Article 14
1. When one or more designated authorities are common to two or more of the four Funds, the appropriations for the technical assistance expenditure on each of the annual programmes concerned may be merged, partly or entirely.
2. The expenditure on technical assistance shall be allocated between the Funds concerned, preferably on the basis of simple and representative apportionment formulae. Application of the formulae shall not lead to any increase in the maximum amount of technical assistance expenditure on each annual programme concerned.

Verifications by the responsible authority
Article 15
1. The verifications to be carried out by, or under the responsibility of, the responsible authority under Article 27(1)(g) of the basic act shall cover administrative, financial, technical and physical aspects of projects, as appropriate.
The verifications shall ensure that the expenditure declared is real and justified for the purpose of the project, that the projects granted have been delivered in accordance with the grant agreements, that the Community contribution complies with the rules, in particular regarding the financing structure defined in Article 14 of the basic act, that the applications for reimbursement by the final beneficiary are correct and that the projects and expenditure comply with Community and national rules, and avoid double-financing of expenditure with other Community or national schemes and with other programming periods.
Moreover, the verifications shall include:
(a)
administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b)
verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c)
on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
The verifications indicated in points (a) and (b) do not have to be carried out if an obligation is imposed on the final beneficiary to provide an audit certificate from an independent auditor which covers all the aspects mentioned in points (a) and (b).
2. Records shall be kept of each verification, stating the work performed, the date, the results and the measures taken in response to errors detected. The responsible authority shall ensure that all the supporting documents regarding the verifications performed are kept available for the Commission and the Court of Auditors for a period of five years following closure of the project. This period shall be interrupted in the event of legal proceedings or at the duly substantiated request of the Commission.
3. Where the responsible authority acts as executing body under the annual programme, as defined in Article 7(3), the verifications referred to in paragraph 1 shall be implemented in accordance with the principle of adequate separation of functions.

Audit trail
Article 16
1. For the purposes of Article 27(1)(k) of the basic act, an audit trail shall be considered adequate if it complies with the following criteria:
(a)
it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b)
it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c)
it permits verification of application of the selection criteria established for the annual programme;
(d)
it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
2. The responsible authority shall ensure that a record is kept of the location of all documents relating to specific payments made under the Fund.

Audits of systems and audits of projects
Article 17
1. The audits referred to in Article 30(1)(a) and (b) of the basic act shall be carried out on the management and control systems established by the Member States and on a sample of projects selected by a method approved by the audit authority.
The sampling method shall:
(a)
include an appropriate mix of types and sizes of projects;
(b)
take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
The sample shall also include projects implemented by the responsible authority acting as executing body at least on a proportional basis.
The method used to select the sample shall be documented.
2. The audit on the management and control systems shall cover each of the following processes at least once before 2013: programming, delegation of tasks, selection and award, monitoring of the projects, payment, certification of expenditure, reporting to the Commission, detection and treatment of potential irregularities and evaluation of the programmes.
3. The audits of projects shall be carried out on the spot on the basis of documentation and records held by the final beneficiary and/or the partners in the project. The audits shall verify that:
(a)
the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b)
the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c)
the items of expenditure correspond to the eligibility requirements set out in Annex 11, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d)
the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 3, 5 and 16 of the basic act and, where appropriate, covers the target population;
(e)
the public or private contribution has been paid to the final beneficiary in accordance with Article 14(2) of the basic act;
(f)
there is an adequate audit trail;
(g)
there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
4. Only expenditure within the scope of an audit carried out under paragraph 3 shall be counted towards the amount of expenditure audited for the purpose of Article 30(1)(b) of the basic act. If the audit is performed before the project has been closed, only the expenditure actually audited is taken into account to calculate the coverage rate.
5. Where problems detected appear to be systemic in nature and may therefore entail a risk to other projects, the audit authority shall ensure that further examination is carried out, including additional audits where necessary, to establish the scale of such problems. The necessary preventive and corrective measures shall be taken by the relevant authorities.
6. The audit authority shall draw conclusions on the basis of the results of the audits relating to expenditure declared to the Commission and shall communicate the conclusions to the Commission in the annual audit report. In annual programmes for which the error rate is above the materiality level of 2 % of the Community contribution, the audit authority shall analyse the significance of this error and take the necessary measures, including making appropriate recommendations, which shall be communicated at least in the annual audit report.

Verifications by the certifying authority
Article 18
1. In cases where the audit authority gives a qualified opinion or an adverse opinion on the functioning of the management and control system, the certifying authority shall verify that this information has been sent to the Commission. It shall also ensure that an adequate action plan has been implemented by the responsible authority to restore effectively functioning management and control systems and to assess the impact of the malfunctioning on the declaration of expenditure.
2. If the request for payment or statement of reimbursement is not validated by the audit authority for the final report on implementation of the annual programme, the certifying authority shall ensure that a correct request for payment or statement of reimbursement is established without delay.

Principle of proportionality
Article 19
1. Pursuant to Article 9(2) of the basic act, the extent to which the information available to a Member State on use of the Fund is transmitted to the Commission in the documents referred to in this chapter may be proportionate to the amount of the Community contribution allocated to the Member State concerned and, where appropriate, this information may be provided in summarised form.
2. However, upon a request from the Commission, the Member State shall nevertheless provide more detailed information. The Commission may request this information if it appears necessary in order for the Commission to fulfil effectively its obligations under the basic act and the Financial Regulation.

Description of management and control systems
Article 20
1. The description of the management and control systems referred to in Articles 31(4) and 32(2) of the basic act shall be submitted in accordance with the model in Annex 1.
2. The responsible authority shall validate the description of the systems implemented by any delegated authority. Each of the designated authorities shall confirm the accuracy of the description of the management and control systems which concerns it. In addition, the audit authority shall also confirm the completeness of the description.
3. When examining the description, the Commission may request clarifications and propose measures to comply with the provisions defined in the basic act. If necessary, on-site visits may be carried out by Commission officials or authorised Commission representatives.
4. If the responsible authority is the same for two or more of the four Funds or where common systems apply to two or more of the Funds, a description of the common management and control systems may be submitted highlighting, where appropriate, any specific features.

Revision of the description of management and control systems
Article 21
1. The responsible authority shall:
(a)
when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b)
notify the Commission of any substantial change at the latest once any such change has taken effect;
(c)
at the request of the Commission, provide a revised description in the event of multiple substantial changes.
2. Substantial changes are changes which are likely to have an impact on the separation of functions, on the effectiveness of selection, award, control and payment mechanisms and on communication with the Commission. They shall include, in particular, changes in one of the designated authorities, in the accounting system and in the payment and certification processes.
3. Revision of the management and control systems shall follow the same procedure as laid down in Article 20.

Programming documents
Article 22
1. Member States shall submit to the Commission a multiannual programme, as referred to in Article 18 of the basic act, in accordance with the model in Annex 2.
2. Member States shall submit to the Commission the annual programmes, as referred to in Article 20 of the basic act, in accordance with the model in Annex 3.
3. The financial plans linked to the multiannual programme shall present a breakdown of the budgeted amounts by priority, as defined in the strategic guidelines.
The financial plans linked to the annual programmes shall present a breakdown of the budgeted amounts by category of action, as defined in Article 3(1) of the basic act, with a reference to the priorities.

Revision of financial breakdown in annual programmes
Article 23
1. In order to revise the annual programme approved by the Commission pursuant to Article 20(5) of the basic act, the Member State concerned shall submit a revised draft annual programme to the Commission before 1 May of the year following the reference year. The Commission shall examine and, as soon as possible, approve the revised programme in accordance with the procedure laid down in Article 20(5) of the basic act.
2. Changes to the financial breakdown without revision of the annual programme pursuant to paragraph 1 shall not exceed 10 % of the total contribution from the Fund and shall be allowed only in circumstances justified by causes beyond the control of the responsible authority. An adequate explanation of any such changes shall be provided in the progress report and/or in the final report on the implementation of the annual programme.

Progress and final reports on implementation of annual programmes
Article 24
1. Member States shall submit to the Commission the progress reports on implementation of the annual programme and payment requests, as referred to in Article 39(4) of the basic act, in accordance with the model in Annex 4.
2. Member States shall submit to the Commission the final reports on implementation of the annual programme and payment requests, as referred to in Article 40(1)(b) of the basic act, in accordance with the model in Annex 5.
3. The financial tables linked to the progress reports and final reports shall present a breakdown of the amounts both by priority, as defined in the strategic guidelines, and by projects for each category of action, as defined in Article 3(1) of the basic act.

Documents established by the audit authority
Article 25
1. The audit strategy referred to in Article 30(1)(c) of the basic act shall be established in accordance with the model in Annex 6.
2. Except when each of the last two annual programmes adopted by the Commission corresponds to an annual Community contribution below EUR 1 million, the audit authority shall submit an annual audit plan before 15 February each year, as from 2009. The audit plan shall be established as an annex to the audit strategy in accordance with the model in Annex 6. In the case of a combined audit strategy, as provided for in Article 30(2) of the basic act, a combined annual audit plan may be submitted.
3. The audit report and the opinions referred to in Articles 30(3)(a) and 30(3)(b) of the basic act shall be based on the systems audits and audits of projects carried out in accordance with the audit strategy and shall be drawn up in accordance with the models in Annexes 7.A and 7.B.
4. The validity declaration referred to in Article 30(3)(c) of the basic act shall be based on all the audit work carried out by the audit authority and on additional checks, if necessary. The validity declaration shall be drawn up in accordance with the model in Annex 7.C.
5. If there is any limitation on the scope of the examination or if the level of irregular expenditure detected does not allow provision of an unqualified opinion for the annual opinion referred to in Article 30(3)(b) of the basic act or in the declaration referred to in point (c) of the same Article, the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.

Documents established by the certifying authority
Article 26
1. The certified declaration of expenditure relating to the request for a second pre-financing payment referred to in Article 39(4) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex 8.
2. The certified declaration of expenditure relating to the request for a final payment referred to in Article 40(1)(a) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex 9.

Initial reporting — derogations
Article 27
1. In accordance with the models in Annexes 4 and 5, Member States shall report to the Commission any irregularity which has been the subject of a primary administrative or judicial finding in the progress or final reports on implementation of the annual programmes.
The report shall indicate:
(a)
the Fund, the annual programme and the project concerned;
(b)
the provision which has been infringed;
(c)
the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d)
the practices employed in committing the irregularity;
(e)
where appropriate, whether the practice gives rise to a suspicion of fraud;
(f)
the manner in which the irregularity was discovered;
(g)
the amount of the Community contribution concerned.
However, the following cases need not be reported, except in cases of suspected fraud:
(a)
cases where the irregularities relate to amounts of less than EUR 10 000 chargeable to the general budget of the European Communities;
(b)
cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c)
cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d)
cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
where appropriate, the other Member States and third countries involved;
(b)
the period during which, or the moment at which, the irregularity was committed;
(c)
the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d)
the date on which the primary administrative or judicial finding on the irregularity was established;
(e)
the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f)
the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g)
the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h)
where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i)
the suspension of payments, where applicable, and the possibilities of recovery;
(j)
the nature of the irregular expenditure.
3. Where some of the information referred to in paragraph 2, in particular on the practices employed in committing the irregularity and on the manner in which the irregularity was discovered, is not available, Member States shall as far as possible supply the missing information when forwarding subsequent reports of irregularities to the Commission.

Reporting of follow-up — non-recovery
Article 28
1. Member States shall inform the Commission, with reference to any previous report made under Article 27, of the procedures instituted with respect to all irregularities previously notified and of significant changes resulting from them. This information shall be given in the progress reports or final reports on implementation of the annual programmes in accordance with the models in Annexes 4 and 5.
The report shall indicate the amounts which have been, or are expected to be, recovered.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b)
any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c)
the reasons for any abandonment of recovery procedures;
(d)
the reasons for any abandonment of criminal prosecutions.
Member States shall report to the Commission all administrative or judicial decisions terminating such procedures, or the main points thereof, and shall state, in particular, whether or not the findings are such that fraud is suspected.

Contacts with Member States
Article 29
1. The Commission shall maintain appropriate contacts with the Member States concerned for the purpose of supplementing the information supplied on the irregularities referred to in Article 27 and on the procedures referred to in Article 28 on the possibility of recovery.
2. Independently of the contacts referred to in paragraph 1, the Commission shall inform Member States in cases where the nature of the irregularity is such as to suggest that identical or similar practices could occur in other Member States.

Use of information
Article 30
1. The Commission may use any information of a general or operational nature communicated by Member States under this Decision to perform risk analyses and may, on the basis of the information obtained, produce reports and develop early-warning systems serving to identify risks more effectively.
2. The Commission shall regularly inform the Member States concerned of the use made of information under paragraph 1.

Information for potential final beneficiaries
Article 31
1. The responsible authority shall ensure that the key indications regarding the multiannual and annual programmes are disseminated widely, with details of the financial contributions concerned, and that they are made available to all interested parties.
However, the responsible authority may decide to keep confidential the internal management arrangements laid down in the multiannual programme or in the annual programmes and any other information relating to implementation of the Fund on grounds of public security.
2. The responsible authority shall provide potential final beneficiaries with at least the following information:
(a)
the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b)
a description of the procedures for examining applications for funding and of the time periods involved;
(c)
the criteria for selecting the projects to be financed;
(d)
the contacts that can provide information on the annual programmes.
In addition, the responsible authority shall inform potential final beneficiaries of the publication provided for in Article 33(2)(b).

Information for final beneficiaries
Article 32
The responsible authority shall inform final beneficiaries that acceptance of funding also implies acceptance of their inclusion on the list of final beneficiaries published in accordance with Article 33(2)(b).

Responsibilities of the responsible authority relating to information and publicity for the general public
Article 33
1. The responsible authority shall ensure that information and publicity measures are implemented with the aim of the widest possible media coverage using various forms and methods of communication at the appropriate territorial level.
2. The responsible authority shall organise at least the following information and publicity measures:
(a)
at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b)
annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. Individuals belonging to the target groups defined in Article 6 of the basic act shall not be named. The address of the website shall be communicated to the Commission.

Responsibilities of final beneficiaries relating to information and publicity for the general public
Article 34
1. The final beneficiary shall be responsible for informing the public, by means of the measures laid down in paragraphs 2, 3 and 4, about the assistance obtained from the Fund.
2. The final beneficiary shall put up a permanent prominent plaque of significant size no later than three months after completion of any project that fulfils the following conditions:
(a)
the total Community contribution to the project exceeds EUR 100 000; and
(b)
the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
The plaque shall state the type and name of the project. In addition, the information referred to in Article 35 shall take up at least 25 % of the plaque.
3. Where a project receives funding under an annual programme co-financed by the Fund, the final beneficiary shall ensure that those taking part in the project have been informed of that funding.
4. Any document, including any attendance or other certificate, concerning such projects shall include a statement indicating that the project is co-financed by the Fund.

Technical characteristics of information and publicity for the operation
Article 35
All information and publicity measures aimed at final beneficiaries, potential final beneficiaries and the general public shall include:
1.
the emblem of the European Union, in accordance with the graphic standards indicated in Annex 10, and a reference to the European Union;
2.
a reference to the Fund;
3.
a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
For small promotional items or for promotional items linked to two or more of the four Funds, points 1 and 3 shall not apply.

Protection of personal data
Article 36
1. Member States and the Commission shall take all necessary measures to prevent any unauthorised disclosure of, or illegitimate access to, the information referred to in Article 27(1)(h) of the basic act, information collected by the Commission in the course of its on-the-spot checks and the information referred to in Chapter 4.
2. The information referred to in Chapter 4 may not be sent to persons other than those in the Member States or within the Community institutions whose duties require that they have access to it, unless the Member State supplying such information has expressly agreed so.

Electronic exchange of documents
Article 37
In addition to the duly signed paper versions of the documents referred to in Chapter 3, the information shall also be sent, whenever possible, by electronic means.

Computer system for the exchange of documents
Article 38
1. If the Commission develops a computer system for secure data exchange between the Commission and each Member State for implementation of the Fund, the Member States shall be informed of and, at their request, involved in development of any such computer system.
2. The Commission and the designated authorities, along with the bodies to which the tasks have been delegated, shall record the documents referred to in Chapter 3 in the computer system mentioned in paragraph 1.
3. In addition, Member States may be invited voluntarily to provide information referred to in Articles 27 and 28 using the existing specific system managed by the Commission for collecting the irregularities detected under the Structural Funds.
4. Any costs of an interface between the common computer system and national, regional and local computer systems and any costs of adapting national, regional and local systems to the technical requirements of the common system shall be eligible under Article 16 of the basic act.

Eligibility rules
Article 39
1. The rules set out in Annex 11 shall be used to determine the eligibility of expenditure on action financed under the annual programmes referred to in Article 35(4) of the basic act.
2. The rules are applicable to expenditure incurred by the final beneficiaries and shall applymutatis mutandisto expenditure incurred by the partners in the project.
3. Member States may apply national eligibility rules that are more rigorous than those laid down in this Decision.
It shall be for the Commission to evaluate whether the applicable national eligibility rules comply with this condition.

Emergency measures
Article 40
1. Applications for emergency measures shall be presented by the responsible authority in accordance with the model in Annex 12.
2. Any adoption of emergency measures by the Commission shall lead to an amendment of the financing decision approving the annual programme of the Member State concerned. The amendment shall indicate the amount allocated to the Member State concerned, the period for which the expenditure is eligible and, when appropriate, the derogation from the eligibility rules for expenditure defined in Annex 11 in relation to action listed in Article 5 of the basic act.
3. The report on implementation of these measures shall be included in the progress report and in the final report on implementation of the annual programme concerned.
4. A first pre-financing payment, equalling 80 % of the amount allocated to the emergency measures, shall be made to the Member State within 60 days following adoption of the decision referred to in paragraph 2. The balance shall be paid when the same payment is made for the annual programme concerned.

Fixed amount for resettled persons
Article 41
1. For the fixed amount for resettled persons, as provided for in Article 13(3) of the basic act, the responsible authority shall, during the period mentioned in Article 43 of the basic act:
(a)
keep the information necessary to allow proper identification of the resettled persons and of the date of their resettlement;
(b)
keep the necessary evidence that these persons fall within one of the four categories defined in Article 13(3) of the basic act.
2. The persons shall be resettled during the calendar year corresponding to the annual programme.
3. The progress and the final reports on implementation of annual programmes shall mention the number of resettled persons according to the four categories defined in Article 13(3) of the basic act.

Implementation of annual programmes
Article 42
1. By way of exception to Article 23, when implementing the annual programme:
(a)
the Community contribution allocated to the resettled persons defined in Article 13(3) of the basic act shall not be used for other action;
(b)
the Community contribution allocated to emergency measures defined in Article 21 of the basic act shall not be used for other action.
2. The total of the annual resources mentioned in Article 14(7) of the basic act regarding the 15 % threshold for the action implemented under Article 3(4) of that Decision is calculated with reference to the amount set in the Commission Decision adopting the annual programme, without taking into account any additional resources allocated to emergency measures.

Addressees
Article 43
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Decision No 573/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the European Refugee Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ and repealing Council Decision 2004/904/EC(1), and in particular Articles 23, 31(5), 33(6) and 35(4) thereof,
(1) It is necessary to lay down the conditions under which Member States should implement the action under the Fund, in particular to identify under which circumstances the responsible authority may implement projects directly. Further provisions should also be laid down for delegated authorities.
(2) It is necessary to identify a list of procedures and/or practical arrangements that the different designated authorities should lay down and follow for implementation of the Fund.
(3) It is necessary to lay down the obligations which the responsible authorities should have with regard to final beneficiaries in the phase leading to selection and approval of the projects to be funded and with regard to the aspects which should be covered by the verifications of the expenditure declared by the final beneficiary and/or by the partners in the project, including administrative verifications of the applications for reimbursement and on-the-spot verifications of individual projects.
(4) In order to ensure that expenditure under annual programmes can be properly audited, it is necessary to set out the criteria with which audit trails should comply in order to be considered adequate.
(5) The audits of projects and of systems are carried out under the responsibility of the audit authority. To ensure that the audits offer adequate scope and effectiveness, and are carried out in accordance with the same standards in all Member States, it is necessary to set out the conditions which the audits should fulfil, including the basis for sampling.
(6) The Member States must submit to the Commission, together with their multiannual programme, a description of their management and control systems. Since this document is one of the principal bases on which the Commission relies, in the context of shared management of the Community budget, to determine whether the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles for protecting the Community’s financial interests, it is necessary to set out in detail the information that this document should contain.
(7) In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.
(8) Since Member States are required to report and monitor irregularities and to recover sums wrongly paid in connection with the financing from the Fund, it is necessary to define requirements for the data sent to the Commission.
(9) Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes. It is therefore appropriate to define in detail the information and publicity measures necessary to bridge this communication and information gap.
(10) In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum measures needed to inform potential final beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Fund should be set out. In order to enhance transparency about use of the Fund, the list of final beneficiaries, the names of the projects and the amount of public funding allocated to projects should be published.
(11) In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(2)and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data(3), it is necessary to provide, in relation to the information and publicity measures and audit work under this Decision, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data, and to specify the purpose for which the Commission and the Member States may process such data.
(12) Use of electronic means to exchange information and financial data between the Member States and the Commission leads to simplification, increased efficiency, transparency and time savings. In order to capitalise fully on these advantages while preserving the security of exchanges, a common computer system may be established by the Commission.
(13) To ensure efficient implementation of the Fund in the Member States, in accordance with the principles of sound financial management, a series of common rules should be adopted on the eligibility of expenditure from the Fund. In order to reduce the administrative burden on final beneficiaries and designated authorities, flat rates for indirect costs should be eligible under certain conditions.
(14) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, the United Kingdom is bound by the basic act and, as a consequence, by this Decision.
(15) In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Ireland is bound by the basic act and, as a consequence, by this Decision.
(16) In accordance with Article 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Denmark is not bound by this Decision nor subject to the application thereof.
(17) The measures provided for in this Decision are in accordance with the opinion of the Management Committee of the Fund,
HAS ADOPTED THIS DECISION:

Subject matter

1. This Decision lays down rules for implementation of the Fund as regards:
(a)
designated authorities;
(b)
management and control systems;
(c)
information to be provided by the Member States to the Commission regarding use of the Fund;
(d)
reporting of irregularities;
(e)
information and publicity;
(f)
personal data;
(g)
electronic exchange of documents.
2. The provisions set out below shall apply without prejudice to Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities(4).

Definitions

For the purposes of this Decision the following definitions shall apply:
—
‘basic act’: Decision No 573/2007/EC,
—
‘Fund’: the European Refugee Fund, as established by the basic act,
—
‘four Funds’: the European Refugee Fund, the External Borders Fund, the European Return Fund and the European Fund for the Integration of third-country nationals, as established by Decision No 573/2007/EC, Decision No 574/2007/EC of the European Parliament and the Council(5), Decision No 575/2007/EC of the European Parliament and the Council(6), and Decision 2007/435/EC of the Council(7)as part of the General programme ‘Solidarity and Management of Migration Flows’,
—
‘responsible authority’: the body designated by a Member State under Article 25(1)(a) of the basic act,
—
‘certifying authority’: the body designated by a Member State under Article 25(1)(b) of the basic act,
—
‘audit authority’: the body designated by a Member State under Article 25(1)(c) of the basic act,
—
‘delegated authority’: the body designated by a Member State under Article 25(1)(d) of the basic act,
—
‘designated authorities’: all the authorities designated by a Member State under Article 25 of the basic act,
—
‘action’: action under the Fund, as defined in Articles 3 and 5 of the basic act,
—
‘project’: specific, practical means deployed to implement all or part of an action by the final beneficiaries of grants,
—
‘final beneficiary’: the legal entity responsible for implementing projects such as NGOs, federal, national, regional or local authorities, other non-profit organisations, private or public-law companies or international organisations,
—
‘partner in the project’: any legal entity which implements a project in cooperation with a final beneficiary by providing the project with resources and by receiving part of the Community contribution through the final beneficiary,
—
‘strategic guidelines’: the framework for intervention by the Fund, as adopted by Commission Decision 2007/815/EC(8),
—
‘priority’: set of actions defined as a priority in the strategic guidelines,
—
‘specific priority’: set of actions defined as a specific priority in the strategic guidelines, allowing co-financing at a higher rate, in accordance with Article 14(4) of the basic act,
—
‘primary administrative or judicial finding’: first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure,
—
‘irregularity’: any infringement of a provision of Community law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget,
—
‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in Article 1(1)(a) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests(9),
—
‘bankruptcy’: insolvency proceedings, as defined in Article 2(a) of Council Regulation (EC) No 1346/2000(10),
—
‘grant agreement’: an agreement or an equivalent form of legal instrument on the basis of which Member States provide grants to the final beneficiary for the purpose of implementing the project under the Fund.

Common authorities

Member States may designate the same responsible authority, audit authority or certifying authority for two or more of the four Funds.

Delegated authority

1. Any delegation of tasks shall comply with the principle of sound financial management, which requires effective and efficient internal control, and shall ensure compliance with the principle of non-discrimination and the visibility of Community funding. No implementing tasks delegated may give rise to conflicts of interest.
2. The scope of the tasks delegated by the responsible authority to the delegated authority and the detailed procedures for implementation of the delegated tasks shall be formally recorded in writing.
The act of delegation shall mention at least:
(a)
the references of the relevant Community legislation;
(b)
the task entrusted to the delegated authority;
(c)
the rights and duties of the delegated authority and the responsibilities it assumes;
(d)
the obligation for the delegated authority to put in place and to maintain an organisational structure and a management and control system adapted to performance of its duties;
(e)
the assurance to be provided concerning sound financial management and the legality and regularity of the delegated tasks.
3. The handling of communication with the Commission referred to in Article 25(1)(a) of the basic act shall not be delegated. The delegated authority shall communicate with the Commission via the responsible authority.
4. If the delegated authority is not a public administration or a body governed by the private law of the Member State which has a public-service mission, the responsible authority may not delegate to that authority any executive powers which involve a large measure of discretion implying political choices.
5. Delegation of tasks to the delegated authorities shall not affect the liability of the responsible authority, which shall remain answerable for the tasks it has delegated.
6. Where the responsible authority has delegated tasks to the delegated authority, all provisions of this Decision relating to the responsible authority shall applymutatis mutandisto the delegated authority.

Outsourcing of tasks

Designated authorities may outsource some of their tasks but they shall remain answerable for the outsourced tasks in accordance with the responsibilities defined in Articles 27, 29 and 30 of the basic act.

Manual of procedures

In accordance with Article 31(2) of the basic act and having regard to the principle of proportionality, Member States shall establish a manual setting out procedures and practical arrangements regarding:
(a)
functioning of the designated authorities;
(b)
arrangements ensuring appropriate separation of functions;
(c)
where appropriate, monitoring of delegated authorities and other outsourced tasks;
(d)
establishment of multiannual and annual programmes;
(e)
establishment of audit strategy and annual audit plans;
(f)
selection of projects, award of grants and monitoring and financial management of the projects;
(g)
management of irregularities, financial corrections and recoveries;
(h)
preparation and implementation of audit missions;
(i)
preparation of audit reports and declarations;
(j)
certification of expenditure;
(k)
evaluation of the programme;
(l)
reporting to the Commission;
(m)
audit trail.

Implementation of the Fund by the responsible authority

1. For implementation of the Fund, the responsible authority may act as awarding body and/or as executing body.
2. The responsible authority acts as awarding body in cases where it implements the projects, as a general rule, on the basis of annual open calls for proposals.
Neither the responsible authority nor any delegated authority may apply in response to these calls for proposals.
In duly justified cases, including continuation of multiannual projects in accordance with Article 14(6) of the basic act which were selected after a previous call for proposals or in emergency situations, grants may be awarded without a call for proposals.
3. The responsible authority acts as executing body in cases where it decides to implement the projects directly because the characteristics of the projects leave no other choice for implementation, such asde juremonopoly situations or security reasons. In these cases, the rules concerning the final beneficiary shall applymutatis mutandisto the responsible authority.

Conditions under which the responsible authority acts as executing body

1. The reasons which led the responsible authority to act as executing body for implementation of projects shall be identified and communicated to the Commission within the framework of the annual programme concerned.
2. When implementing the projects, the responsible authority shall ensure the principle of value for money and prevent conflicts of interest.
3. The responsible authority may implement the projects identified in accordance with Article 7(3) directly and/or in association with any national authority competent on account of its technical expertise, its high degree of specialisation or its administrative powers. The main national authorities involved in implementation shall also be identified in the annual programme concerned.
4. The administrative decision to co-finance a project under the Fund shall contain the information necessary to monitor the co-financed products and services and to check the expenditure incurred. All relevant provisions laid down for a grant agreement in Article 10(2) shall be specified in an equivalent form of legal instrument.
5. The final report on implementation of the annual programme shall include information on the procedures and practices applied to ensure adequate separation of functions, effective control and satisfactory protection of the European Communities’ financial interests and shall provide explanations on how conflicts of interest have been avoided.
6. When the responsible authority is expected to be executing body on a regular basis for projects co-financed by the Fund:
(a)
the audit authority shall not be part of the same body as the responsible authority, except when its audit independence is guaranteed and it also reports to another body outside the body of which it and the responsible authority form part;
(b)
the tasks of the responsible authority, as defined in Article 27 of the basic act, shall not be affected when the responsible authority also implements projects directly.
7. When a delegated authority is expected to be executing body for projects co-financed by the Fund, this delegated authority may not be the sole final beneficiary of the appropriations which it was delegated to manage.

Selection and award procedure when the responsible authority acts as awarding body

1. The calls for proposals defined in Article 7(2) shall be published in a way that ensures maximum publicity among potential beneficiaries. Any change to the content of the calls for proposals shall also be published under the same conditions.
The calls for proposals shall specify:
(a)
the objectives;
(b)
the selection criteria, which shall comply with Article 14(5) of the basic act, and the relevant supporting documents;
(c)
the arrangements for Community and, if applicable, national financing;
(d)
the arrangements and final date for submission of proposals.
2. For the purposes of selection of projects and award of grants, the responsible authority shall ensure that potential beneficiaries are informed of the following specific conditions concerning the projects to be implemented:
(a)
the eligibility rules for the expenditure;
(b)
the time-limit for implementation; and
(c)
the financial and other information to be kept and communicated.
Before the award decision is taken the responsible authority shall satisfy itself that the final beneficiary and/or the partners in the project have the capacity to fulfil these conditions.
3. The responsible authority shall ensure that projects awarded grants have been subject to a formal, technical and budgetary analysis and qualitative assessment applying the criteria laid down in the call for proposals. The reasons for rejection of the other projects shall be recorded.
4. Member States shall determine who shall have the power to award projects and shall ensure that conflicts of interest are avoided in all cases and, in particular, when the applicants are national bodies.
5. The award decision shall indicate at least the name of the final beneficiary and/or of the partners in the project, the essential details of the project and its operational objectives, the maximum amount of co-financing from the Fund and the maximum rate of co-financing of the total eligible costs.
6. Written information shall be sent to each applicant on the results of the selection process containing an explanation of the selection decisions. If provided for in national legislation, the relevant review procedure shall be mentioned.

Grant agreements with final beneficiaries when the responsible authority acts as awarding body

1. The responsible authority shall lay down detailed project management procedures covering,inter alia:
(a)
signature of grant agreements with selected final beneficiaries;
(b)
follow-up of agreements and any amendment thereto by establishing a system for administrative monitoring of projects (exchange of correspondence, issuing and monitoring amendments and reminder letters, receipt and processing of reports, etc.).
2. The grant agreements shall lay down,inter alia:
(a)
the maximum amount of the grant;
(b)
the maximum percentage of the Community contribution in accordance with Article 14(4) or Article 21(3) of the basic act;
(c)
a detailed description and timetable of the project supported;
(d)
if applicable, the part of the tasks and related costs that the final beneficiary intends to subcontract to third parties;
(e)
the agreed forward budget and financing plan for the project, including the fixed percentage of indirect costs as defined in Annex 11 regarding the rules on eligibility of expenditure;
(f)
the timetable and provisions for implementation of the agreement (reporting obligations, amendments and termination);
(g)
the operational objectives of the project and the indicators to be used;
(h)
the definition of eligible costs;
(i)
the conditions relating to payment of the grant and bookkeeping requirements;
(j)
the conditions relating to audit trail;
(k)
the relevant provisions relating to data protection;
(l)
the relevant provisions relating to publicity.
3. If appropriate, the final beneficiaries shall ensure that all partners in the project are subject to the same obligations as them. The partners shall engage their responsibility through the final beneficiary which remains answerable, in last resort, for the respect of the contractual conditions by itself and all partners in the project.
The final beneficiaries shall keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
4. The grant agreements shall provide expressly for the Commission and the Court of Auditors to exercise their powers of control, based on documents and on the premises, over all final beneficiaries, partners in the project and subcontractors.

Implementation contracts

Without prejudice to the applicable Community and national public procurement rules, the grant agreements shall lay down that, when implementing the projects, the final beneficiaries and/or the partners in the project shall award the procurement contract, following a tendering procedure, to the tender offering best value for money and that care be taken to avoid any conflict of interest. However, without prejudice to the applicable Community and national public procurement rules, contracts with a value of less than EUR 5 000 may be awarded on the basis of a single offer without a call for tender.

Determination of the final Community contribution

For calculation of the final payment to the final beneficiary, the total Community contribution to each project shall be the lowest of the following three amounts:
(a)
the maximum amount stated in the grant agreement;
(b)
the maximum co-financing resulting from multiplication of the total eligible costs of the project concerned by the percentage laid down in Article 14(4) and Article 21(3) of the basic act (i.e. 50 %, 75 % or 80 %); and
(c)
the amount resulting from application of the principle of non-profit, as defined in point I.3.3 of Annex 11.

Technical assistance

1. Technical assistance at the initiative of the Commission, as defined in Article 15 of the basic act, may be financed up to 100 % by the Fund.
2. Technical assistance at the initiative of the Member States, as defined in Article 16 of the basic act, may be financed up to 100 % by the Fund.
3. Technical assistance at the initiative of the Commission or the Member States may take the form of procurement contracts, expert fees and/or any administrative expenditure subject to the eligibility rules defined in Part III, Chapter 1.

Technical assistance expenditure in the case of a common authority

1. When one or more designated authorities are common to two or more of the four Funds, the appropriations for the technical assistance expenditure on each of the annual programmes concerned may be merged, partly or entirely.
2. The expenditure on technical assistance shall be allocated between the Funds concerned, preferably on the basis of simple and representative apportionment formulae. Application of the formulae shall not lead to any increase in the maximum amount of technical assistance expenditure on each annual programme concerned.

Verifications by the responsible authority

1. The verifications to be carried out by, or under the responsibility of, the responsible authority under Article 27(1)(g) of the basic act shall cover administrative, financial, technical and physical aspects of projects, as appropriate.
The verifications shall ensure that the expenditure declared is real and justified for the purpose of the project, that the projects granted have been delivered in accordance with the grant agreements, that the Community contribution complies with the rules, in particular regarding the financing structure defined in Article 14 of the basic act, that the applications for reimbursement by the final beneficiary are correct and that the projects and expenditure comply with Community and national rules, and avoid double-financing of expenditure with other Community or national schemes and with other programming periods.
Moreover, the verifications shall include:
(a)
administrative and financial verifications of each application for reimbursement sent by the final beneficiaries;
(b)
verifications, at least on a representative sample of the supporting documents covering all headings of the budget annexed to the grant agreement, of the relevance, accuracy and eligibility of the expenses, income and costs covered by assigned income declared by the final beneficiaries;
(c)
on-the-spot verifications of individual projects, at least on a sample representing an appropriate mix of types and sizes of projects and taking account of any risk factors already identified, in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions, having regard to the level of risk identified by the responsible authority.
The verifications indicated in points (a) and (b) do not have to be carried out if an obligation is imposed on the final beneficiary to provide an audit certificate from an independent auditor which covers all the aspects mentioned in points (a) and (b).
2. Records shall be kept of each verification, stating the work performed, the date, the results and the measures taken in response to errors detected. The responsible authority shall ensure that all the supporting documents regarding the verifications performed are kept available for the Commission and the Court of Auditors for a period of five years following closure of the project. This period shall be interrupted in the event of legal proceedings or at the duly substantiated request of the Commission.
3. Where the responsible authority acts as executing body under the annual programme, as defined in Article 7(3), the verifications referred to in paragraph 1 shall be implemented in accordance with the principle of adequate separation of functions.

Audit trail

1. For the purposes of Article 27(1)(k) of the basic act, an audit trail shall be considered adequate if it complies with the following criteria:
(a)
it permits reconciliation of the amounts certified to the Commission with the detailed accounting records and supporting documents held by the certifying authority, responsible authority, delegated authorities and final beneficiaries on projects co-financed under the Fund;
(b)
it permits verification of payment of the public contribution to the final beneficiary, of allocation and transfer of the Community funding granted under the Fund and of the sources of co-financing of the project;
(c)
it permits verification of application of the selection criteria established for the annual programme;
(d)
it contains in respect of each project, as appropriate, the technical specifications and financing plan, documents concerning grant approval, documents relating to public procurement procedures and reports on the verifications and audits carried out.
2. The responsible authority shall ensure that a record is kept of the location of all documents relating to specific payments made under the Fund.

Audits of systems and audits of projects

1. The audits referred to in Article 30(1)(a) and (b) of the basic act shall be carried out on the management and control systems established by the Member States and on a sample of projects selected by a method approved by the audit authority.
The sampling method shall:
(a)
include an appropriate mix of types and sizes of projects;
(b)
take account of any risk factors which have been identified by national or Community controls and the cost-benefit aspects of the verifications.
The sample shall also include projects implemented by the responsible authority acting as executing body at least on a proportional basis.
The method used to select the sample shall be documented.
2. The audit on the management and control systems shall cover each of the following processes at least once before 2013: programming, delegation of tasks, selection and award, monitoring of the projects, payment, certification of expenditure, reporting to the Commission, detection and treatment of potential irregularities and evaluation of the programmes.
3. The audits of projects shall be carried out on the spot on the basis of documentation and records held by the final beneficiary and/or the partners in the project. The audits shall verify that:
(a)
the project meets the selection criteria for the annual programme, has been implemented in accordance with the grant agreement and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
(b)
the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary and/or by the partners in the project, and those records correspond to the supporting documents kept by the responsible authority or any delegated body;
(c)
the items of expenditure correspond to the eligibility requirements set out in Annex 11, to the requirements specified during the national selection procedure, to the terms of the grant agreement and to the works actually carried out and, where appropriate, to other Community and national rules;
(d)
the use or intended use of the project is consistent with the objectives, action or measures set out in Articles 3, 5 and 16 of the basic act and, where appropriate, covers the target population;
(e)
the public or private contribution has been paid to the final beneficiary in accordance with Article 14(2) of the basic act;
(f)
there is an adequate audit trail;
(g)
there are no conflicts of interest and good value for money has been achieved, in particular in cases where the responsible authority acts as executing body of the project.
4. Only expenditure within the scope of an audit carried out under paragraph 3 shall be counted towards the amount of expenditure audited for the purpose of Article 30(1)(b) of the basic act. If the audit is performed before the project has been closed, only the expenditure actually audited is taken into account to calculate the coverage rate.
5. Where problems detected appear to be systemic in nature and may therefore entail a risk to other projects, the audit authority shall ensure that further examination is carried out, including additional audits where necessary, to establish the scale of such problems. The necessary preventive and corrective measures shall be taken by the relevant authorities.
6. The audit authority shall draw conclusions on the basis of the results of the audits relating to expenditure declared to the Commission and shall communicate the conclusions to the Commission in the annual audit report. In annual programmes for which the error rate is above the materiality level of 2 % of the Community contribution, the audit authority shall analyse the significance of this error and take the necessary measures, including making appropriate recommendations, which shall be communicated at least in the annual audit report.

Verifications by the certifying authority

1. In cases where the audit authority gives a qualified opinion or an adverse opinion on the functioning of the management and control system, the certifying authority shall verify that this information has been sent to the Commission. It shall also ensure that an adequate action plan has been implemented by the responsible authority to restore effectively functioning management and control systems and to assess the impact of the malfunctioning on the declaration of expenditure.
2. If the request for payment or statement of reimbursement is not validated by the audit authority for the final report on implementation of the annual programme, the certifying authority shall ensure that a correct request for payment or statement of reimbursement is established without delay.

Principle of proportionality

1. Pursuant to Article 9(2) of the basic act, the extent to which the information available to a Member State on use of the Fund is transmitted to the Commission in the documents referred to in this chapter may be proportionate to the amount of the Community contribution allocated to the Member State concerned and, where appropriate, this information may be provided in summarised form.
2. However, upon a request from the Commission, the Member State shall nevertheless provide more detailed information. The Commission may request this information if it appears necessary in order for the Commission to fulfil effectively its obligations under the basic act and the Financial Regulation.

Description of management and control systems

1. The description of the management and control systems referred to in Articles 31(4) and 32(2) of the basic act shall be submitted in accordance with the model in Annex 1.
2. The responsible authority shall validate the description of the systems implemented by any delegated authority. Each of the designated authorities shall confirm the accuracy of the description of the management and control systems which concerns it. In addition, the audit authority shall also confirm the completeness of the description.
3. When examining the description, the Commission may request clarifications and propose measures to comply with the provisions defined in the basic act. If necessary, on-site visits may be carried out by Commission officials or authorised Commission representatives.
4. If the responsible authority is the same for two or more of the four Funds or where common systems apply to two or more of the Funds, a description of the common management and control systems may be submitted highlighting, where appropriate, any specific features.

Revision of the description of management and control systems

1. The responsible authority shall:
(a)
when submitting the draft annual programme, report whether changes have been made to the management and control systems;
(b)
notify the Commission of any substantial change at the latest once any such change has taken effect;
(c)
at the request of the Commission, provide a revised description in the event of multiple substantial changes.
2. Substantial changes are changes which are likely to have an impact on the separation of functions, on the effectiveness of selection, award, control and payment mechanisms and on communication with the Commission. They shall include, in particular, changes in one of the designated authorities, in the accounting system and in the payment and certification processes.
3. Revision of the management and control systems shall follow the same procedure as laid down in Article 20.

Programming documents

1. Member States shall submit to the Commission a multiannual programme, as referred to in Article 18 of the basic act, in accordance with the model in Annex 2.
2. Member States shall submit to the Commission the annual programmes, as referred to in Article 20 of the basic act, in accordance with the model in Annex 3.
3. The financial plans linked to the multiannual programme shall present a breakdown of the budgeted amounts by priority, as defined in the strategic guidelines.
The financial plans linked to the annual programmes shall present a breakdown of the budgeted amounts by category of action, as defined in Article 3(1) of the basic act, with a reference to the priorities.

Revision of financial breakdown in annual programmes

1. In order to revise the annual programme approved by the Commission pursuant to Article 20(5) of the basic act, the Member State concerned shall submit a revised draft annual programme to the Commission before 1 May of the year following the reference year. The Commission shall examine and, as soon as possible, approve the revised programme in accordance with the procedure laid down in Article 20(5) of the basic act.
2. Changes to the financial breakdown without revision of the annual programme pursuant to paragraph 1 shall not exceed 10 % of the total contribution from the Fund and shall be allowed only in circumstances justified by causes beyond the control of the responsible authority. An adequate explanation of any such changes shall be provided in the progress report and/or in the final report on the implementation of the annual programme.

Progress and final reports on implementation of annual programmes

1. Member States shall submit to the Commission the progress reports on implementation of the annual programme and payment requests, as referred to in Article 39(4) of the basic act, in accordance with the model in Annex 4.
2. Member States shall submit to the Commission the final reports on implementation of the annual programme and payment requests, as referred to in Article 40(1)(b) of the basic act, in accordance with the model in Annex 5.
3. The financial tables linked to the progress reports and final reports shall present a breakdown of the amounts both by priority, as defined in the strategic guidelines, and by projects for each category of action, as defined in Article 3(1) of the basic act.

Documents established by the audit authority

1. The audit strategy referred to in Article 30(1)(c) of the basic act shall be established in accordance with the model in Annex 6.
2. Except when each of the last two annual programmes adopted by the Commission corresponds to an annual Community contribution below EUR 1 million, the audit authority shall submit an annual audit plan before 15 February each year, as from 2009. The audit plan shall be established as an annex to the audit strategy in accordance with the model in Annex 6. In the case of a combined audit strategy, as provided for in Article 30(2) of the basic act, a combined annual audit plan may be submitted.
3. The audit report and the opinions referred to in Articles 30(3)(a) and 30(3)(b) of the basic act shall be based on the systems audits and audits of projects carried out in accordance with the audit strategy and shall be drawn up in accordance with the models in Annexes 7.A and 7.B.
4. The validity declaration referred to in Article 30(3)(c) of the basic act shall be based on all the audit work carried out by the audit authority and on additional checks, if necessary. The validity declaration shall be drawn up in accordance with the model in Annex 7.C.
5. If there is any limitation on the scope of the examination or if the level of irregular expenditure detected does not allow provision of an unqualified opinion for the annual opinion referred to in Article 30(3)(b) of the basic act or in the declaration referred to in point (c) of the same Article, the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.

Documents established by the certifying authority

1. The certified declaration of expenditure relating to the request for a second pre-financing payment referred to in Article 39(4) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex 8.
2. The certified declaration of expenditure relating to the request for a final payment referred to in Article 40(1)(a) of the basic act shall be drawn up and transmitted to the Commission in the format in Annex 9.

Initial reporting — derogations

1. In accordance with the models in Annexes 4 and 5, Member States shall report to the Commission any irregularity which has been the subject of a primary administrative or judicial finding in the progress or final reports on implementation of the annual programmes.
The report shall indicate:
(a)
the Fund, the annual programme and the project concerned;
(b)
the provision which has been infringed;
(c)
the date and the source of the first information leading to suspicion that an irregularity has been committed;
(d)
the practices employed in committing the irregularity;
(e)
where appropriate, whether the practice gives rise to a suspicion of fraud;
(f)
the manner in which the irregularity was discovered;
(g)
the amount of the Community contribution concerned.
However, the following cases need not be reported, except in cases of suspected fraud:
(a)
cases where the irregularities relate to amounts of less than EUR 10 000 chargeable to the general budget of the European Communities;
(b)
cases where the irregularity consists solely of failure to implement, in whole or in part, a project included in the annual programme owing to the bankruptcy of the final beneficiary;
(c)
cases brought to the attention of the responsible authority by the final beneficiary voluntarily and before detection by the responsible authority, whether before or after payment of the public contribution;
(d)
cases detected and corrected by the responsible authority before any payment of the public contribution to the final beneficiary and before inclusion of the expenditure concerned in a declaration of expenditure submitted to the Commission.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
where appropriate, the other Member States and third countries involved;
(b)
the period during which, or the moment at which, the irregularity was committed;
(c)
the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
(d)
the date on which the primary administrative or judicial finding on the irregularity was established;
(e)
the identity of the natural and legal persons involved or of any other participating entities, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
(f)
the total budget and the public contribution approved for the project and the distribution of its co-financing between the Community and national contributions;
(g)
the amount of the public contribution affected by the irregularity and the corresponding Community contribution at risk;
(h)
where no payment of the public contribution referred to under point (g) has been made to the persons or other entities identified, the amounts which would have been unduly paid had the irregularity not been identified;
(i)
the suspension of payments, where applicable, and the possibilities of recovery;
(j)
the nature of the irregular expenditure.
3. Where some of the information referred to in paragraph 2, in particular on the practices employed in committing the irregularity and on the manner in which the irregularity was discovered, is not available, Member States shall as far as possible supply the missing information when forwarding subsequent reports of irregularities to the Commission.

Reporting of follow-up — non-recovery

1. Member States shall inform the Commission, with reference to any previous report made under Article 27, of the procedures instituted with respect to all irregularities previously notified and of significant changes resulting from them. This information shall be given in the progress reports or final reports on implementation of the annual programmes in accordance with the models in Annexes 4 and 5.
The report shall indicate the amounts which have been, or are expected to be, recovered.
2. At the request of the Commission, Member States shall in all cases give further details concerning:
(a)
any interim measures taken by Member States to safeguard recovery of sums unduly paid;
(b)
any judicial and administrative procedures instituted with a view to recovering sums unduly paid and to imposing sanctions;
(c)
the reasons for any abandonment of recovery procedures;
(d)
the reasons for any abandonment of criminal prosecutions.
Member States shall report to the Commission all administrative or judicial decisions terminating such procedures, or the main points thereof, and shall state, in particular, whether or not the findings are such that fraud is suspected.

Contacts with Member States

1. The Commission shall maintain appropriate contacts with the Member States concerned for the purpose of supplementing the information supplied on the irregularities referred to in Article 27 and on the procedures referred to in Article 28 on the possibility of recovery.
2. Independently of the contacts referred to in paragraph 1, the Commission shall inform Member States in cases where the nature of the irregularity is such as to suggest that identical or similar practices could occur in other Member States.

Use of information

1. The Commission may use any information of a general or operational nature communicated by Member States under this Decision to perform risk analyses and may, on the basis of the information obtained, produce reports and develop early-warning systems serving to identify risks more effectively.
2. The Commission shall regularly inform the Member States concerned of the use made of information under paragraph 1.

Information for potential final beneficiaries

1. The responsible authority shall ensure that the key indications regarding the multiannual and annual programmes are disseminated widely, with details of the financial contributions concerned, and that they are made available to all interested parties.
However, the responsible authority may decide to keep confidential the internal management arrangements laid down in the multiannual programme or in the annual programmes and any other information relating to implementation of the Fund on grounds of public security.
2. The responsible authority shall provide potential final beneficiaries with at least the following information:
(a)
the conditions of eligibility to be met in order to qualify for financing under an annual programme;
(b)
a description of the procedures for examining applications for funding and of the time periods involved;
(c)
the criteria for selecting the projects to be financed;
(d)
the contacts that can provide information on the annual programmes.
In addition, the responsible authority shall inform potential final beneficiaries of the publication provided for in Article 33(2)(b).

Information for final beneficiaries

The responsible authority shall inform final beneficiaries that acceptance of funding also implies acceptance of their inclusion on the list of final beneficiaries published in accordance with Article 33(2)(b).

Responsibilities of the responsible authority relating to information and publicity for the general public

1. The responsible authority shall ensure that information and publicity measures are implemented with the aim of the widest possible media coverage using various forms and methods of communication at the appropriate territorial level.
2. The responsible authority shall organise at least the following information and publicity measures:
(a)
at least one information activity a year, presenting, as of 2008, the launch of the multiannual programme or the achievements of the annual programme(s);
(b)
annual publication, at least on a website, of the list of final beneficiaries, the names of the projects and the amount of public and Community funding allocated to them. Individuals belonging to the target groups defined in Article 6 of the basic act shall not be named. The address of the website shall be communicated to the Commission.

Responsibilities of final beneficiaries relating to information and publicity for the general public

1. The final beneficiary shall be responsible for informing the public, by means of the measures laid down in paragraphs 2, 3 and 4, about the assistance obtained from the Fund.
2. The final beneficiary shall put up a permanent prominent plaque of significant size no later than three months after completion of any project that fulfils the following conditions:
(a)
the total Community contribution to the project exceeds EUR 100 000; and
(b)
the operation consists of purchasing a physical object or of financing infrastructure or construction projects.
The plaque shall state the type and name of the project. In addition, the information referred to in Article 35 shall take up at least 25 % of the plaque.
3. Where a project receives funding under an annual programme co-financed by the Fund, the final beneficiary shall ensure that those taking part in the project have been informed of that funding.
4. Any document, including any attendance or other certificate, concerning such projects shall include a statement indicating that the project is co-financed by the Fund.

Technical characteristics of information and publicity for the operation

All information and publicity measures aimed at final beneficiaries, potential final beneficiaries and the general public shall include:
1.
the emblem of the European Union, in accordance with the graphic standards indicated in Annex 10, and a reference to the European Union;
2.
a reference to the Fund;
3.
a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
For small promotional items or for promotional items linked to two or more of the four Funds, points 1 and 3 shall not apply.

Protection of personal data

1. Member States and the Commission shall take all necessary measures to prevent any unauthorised disclosure of, or illegitimate access to, the information referred to in Article 27(1)(h) of the basic act, information collected by the Commission in the course of its on-the-spot checks and the information referred to in Chapter 4.
2. The information referred to in Chapter 4 may not be sent to persons other than those in the Member States or within the Community institutions whose duties require that they have access to it, unless the Member State supplying such information has expressly agreed so.

Electronic exchange of documents

In addition to the duly signed paper versions of the documents referred to in Chapter 3, the information shall also be sent, whenever possible, by electronic means.

Computer system for the exchange of documents

1. If the Commission develops a computer system for secure data exchange between the Commission and each Member State for implementation of the Fund, the Member States shall be informed of and, at their request, involved in development of any such computer system.
2. The Commission and the designated authorities, along with the bodies to which the tasks have been delegated, shall record the documents referred to in Chapter 3 in the computer system mentioned in paragraph 1.
3. In addition, Member States may be invited voluntarily to provide information referred to in Articles 27 and 28 using the existing specific system managed by the Commission for collecting the irregularities detected under the Structural Funds.
4. Any costs of an interface between the common computer system and national, regional and local computer systems and any costs of adapting national, regional and local systems to the technical requirements of the common system shall be eligible under Article 16 of the basic act.

Eligibility rules

1. The rules set out in Annex 11 shall be used to determine the eligibility of expenditure on action financed under the annual programmes referred to in Article 35(4) of the basic act.
2. The rules are applicable to expenditure incurred by the final beneficiaries and shall applymutatis mutandisto expenditure incurred by the partners in the project.
3. Member States may apply national eligibility rules that are more rigorous than those laid down in this Decision.
It shall be for the Commission to evaluate whether the applicable national eligibility rules comply with this condition.

Emergency measures

1. Applications for emergency measures shall be presented by the responsible authority in accordance with the model in Annex 12.
2. Any adoption of emergency measures by the Commission shall lead to an amendment of the financing decision approving the annual programme of the Member State concerned. The amendment shall indicate the amount allocated to the Member State concerned, the period for which the expenditure is eligible and, when appropriate, the derogation from the eligibility rules for expenditure defined in Annex 11 in relation to action listed in Article 5 of the basic act.
3. The report on implementation of these measures shall be included in the progress report and in the final report on implementation of the annual programme concerned.
4. A first pre-financing payment, equalling 80 % of the amount allocated to the emergency measures, shall be made to the Member State within 60 days following adoption of the decision referred to in paragraph 2. The balance shall be paid when the same payment is made for the annual programme concerned.

Fixed amount for resettled persons

1. For the fixed amount for resettled persons, as provided for in Article 13(3) of the basic act, the responsible authority shall, during the period mentioned in Article 43 of the basic act:
(a)
keep the information necessary to allow proper identification of the resettled persons and of the date of their resettlement;
(b)
keep the necessary evidence that these persons fall within one of the four categories defined in Article 13(3) of the basic act.
2. The persons shall be resettled during the calendar year corresponding to the annual programme.
3. The progress and the final reports on implementation of annual programmes shall mention the number of resettled persons according to the four categories defined in Article 13(3) of the basic act.

Implementation of annual programmes

1. By way of exception to Article 23, when implementing the annual programme:
(a)
the Community contribution allocated to the resettled persons defined in Article 13(3) of the basic act shall not be used for other action;
(b)
the Community contribution allocated to emergency measures defined in Article 21 of the basic act shall not be used for other action.
2. The total of the annual resources mentioned in Article 14(7) of the basic act regarding the 15 % threshold for the action implemented under Article 3(4) of that Decision is calculated with reference to the amount set in the Commission Decision adopting the annual programme, without taking into account any additional resources allocated to emergency measures.

Addressees

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
ANNEXES
ANNEX 1 | Model description of management and control | 19
ANNEX 2 | Model multiannual programme | 35
ANNEX 3 | Model annual programme | 37
ANNEX 4 | Model progress report on implementation of the annual programme | 39
A. | Technical report | 39
B. | Request for the second pre-financing payment | 42
ANNEX 5 | Model final report on implementation of the annual programme | 43
A. | Technical report | 43
B. | Request for payment of the balance/Statement of reimbursement | 48
ANNEX 6 | Model audit strategy | 49
Annex(es) to the audit strategy: annual plans | 50
ANNEX 7 | Model report by the audit authority | 51
A. | Annual audit report | 51
B. | Opinion on the functioning of the management and control systems | 53
C. | Validation of the payment request | 54
ANNEX 8 | Model declaration of expenditure for the second pre-financing | 56
ANNEX 9 | Model declaration of expenditure for payment of the balance | 57
ANNEX 10 | Instructions concerning the emblem and definition of the standard colours | 58
ANNEX 11 | Rules on the eligibility of expenditure — European Refugee Fund | 60
ANNEX 12 | Application for emergency measures | 68

MODEL DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS

ANNEX 1
 | Initial version
 | Revised version (number, date dd/mm/year) following dialogue with the Commission
 | Version revised for other reasonsMEMBER STATE:FUND(S):MAIN CONTACT POINT:THE INFORMATION PROVIDED DESCRIBES THE SITUATION ON: …1. IDENTIFICATION OF THE DESIGNATED AUTHORITIES1.1. General information on the designated authorities1.1.1. Short description of the choices made on the designation of the different authorities
1.1.2. Indication of whether these management and control systems are operational
If not, indication of the date when they will be operational
1.1.3. Indication of whether these management and control systems have been accredited by the Commission for other Community financial instruments (if applicable)
1.2. Organisation chart(s) of the entire body(-ies) within which the designated authorities are functioning
1.3. Responsible authority1.3.1. The date and form of the formal designation of the responsible authority
1.3.2. Legal status of the responsible authority
1.3.3. Specification of the functions carried out directly by the responsible authority and (if applicable and/or foreseen) by other bodies under the responsibility of the responsible authority (outsourcing of tasks, excluding the tasks entrusted to the delegated authority(ies) under point 1.4)
1.3.4. Organisation chart and specification of the functions of the units (including the indicative number of posts allocated)
1.3.5. Information whether the responsible authority can also act as executing body for the projects co-financed by the Fund
1.3.6. If the responsible authority is the same for more than one of the four Funds, a description of the common functions and systems
1.4. The delegated authority(ies)1.4.1. The reasons for establishing any delegated authority
1.4.2. The date and form of the formal designation of the delegated authority(ies)
1.4.3. Legal status of the delegated authority(ies)
1.4.4. Specification of the functions carried out directly by the delegated authority(ies) and (if applicable and/or foreseen) by other bodies under the responsibility of the delegated authority(ies) (outsourcing of tasks)
1.4.5. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.4.6. Information whether delegated authority(ies) can also act as executing body for the projects co-financed by the Fund
1.4.7. If the delegated authority(ies) is (are) the same for more than one of the four Funds, a description of the common functions and systems
1.5. Certifying authority1.5.1. The date and form of the formal designation of the certifying authority
1.5.2. Legal status of the certifying authority
1.5.3. Specification of the functions carried out directly by the certifying authority and (if applicable and/or foreseen) by other bodies under the responsibility of the certifying authority (outsourcing of tasks)
1.5.4. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.5.5. If the certifying authority is the same for more than one of the four Funds, a description of the common functions and systems
1.6. Audit authority1.6.1. The date and form of the formal designation of the audit authority
1.6.2. Legal status of the audit authority
1.6.3. Specification of the functions carried out directly by the audit authority and (if applicable and/or foreseen) by other bodies under the responsibility of the audit authority (outsourcing of tasks)
1.6.4. Organisation chart and specification of the functions of the units (including indicative number of posts allocated)
1.6.5. Staff qualifications for the audit authority and (if applicable and/or foreseen) of the other bodies expected to carry out audit work (outsourcing of tasks)
1.6.6. If the audit authority is the same for more than one of the four Funds, a description of the common functions and systems
1.6.7. If a responsible authority can also act as executing body for the projects co-financed by the Fund, a description of arrangements ensuring the independent position of the audit authority in accordance with Article 8.
Guidance for sections 2–4
First part of each table
The description of the processes should include the tasks to be carried out by each of the designated authorities (or bodies under their responsibility) and the interaction between them. The description should be concise but nevertheless allow a clear understanding of how the processes would work in practice.
Second part of each table
The checklist should be completed by indicating whether each target has been achieved or not and providing any relevant information. If the target has not been achieved, please provide an explanation and, if relevant, indicate the expected date for completion.If procedures are formalised, a reference to the document should be included.2. FUNCTIONING OF DESIGNATED AUTHORITIES
2.1.Designation and supervision of the designated authorities
Short description of the process of setting up each of the designated authorities[The description should include all authorities]
| Key targets | Achieved? | Comments
1 | Rules governing the relations of the Member State with the designated authorities identify the respective responsibilities | Y/N |
2 | Member State have provided guidance to the designated authorities to ensure sound financial management (through training and/or manuals) | Y/N |
3 | Each authority will inform their staff of the mission statement of the organisation as well as their job description and expected results | Y/N |
4 | Steps have been taken to ensure that the different authorities are adequately staffed in terms of numbers, seniority and experience in order to carry out their functions | Y/N |

2.2.Separation of functions
Short description of the arrangements defined to ensure a proper separation of functions[The description should include all authorities]
| Key targets | Achieved? | Comments
1 | Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the signature of contracts/grant agreements | Y/N |
2 | Rules are defined to ensure a proper separation of functions between actors within the responsible authority for the initiation, verification and approval of financial transactions | Y/N |
3 | The audit authority will be functionally independent of the responsible authority and the certifying authority | Y/N |
4 | The certifying authority will not be involved in the selection, implementation and financial transactions related to Community resources | Y/N |

2.3.Monitoring of delegated authority(ies) — if applicable
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | The tasks to be delegated are clearly defined | Y/N |
2 | Procedures are established concerning the delegated tasks and their compliance with the rules defined in the basic act/implementing rules has been checked | Y/N |
3 | Supervisory controls will take place to ensure that the tasks are carried out according to established procedures | Y/N |

2.4.Monitoring of other tasks not carried out by the authorities themselves — if applicable
Short description of the process[The description should include all authorities]
| Key targets | Achieved? | Comments
1 | In case of bodies acting under the responsibility of the responsible authority (and not considered as delegated authorities), supervisory mechanisms are in place to ensure sound financial management | Y/N |
2 | In case of outsourcing of audit activities and in case of bodies acting under the responsibility of the audit authority, supervisory mechanisms are in place to ensure a common audit methodology and consistency of the audit work | Y/N |
3 | In case of outsourcing of certifying activities and in case of bodies acting under the responsibility of the certifying authority, supervisory mechanisms are in place to ensure a common approach to certification | Y/N |
4 | In case of outsourcing to private bodies without a public-service mission, mechanisms are defined to ensure that the tasks which may be entrusted do not include the exercise of public authority or require the use of discretionary powers of judgment | Y/N | 3. OPERATIONAL AND FINANCIAL PROCESSES
3.1.Establishing multiannual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Arrangements are foreseen to ensure the implementation of the principle of partnership in accordance with current national rules and practices | Y/N |
2 | Procedures are defined to check that the multiannual programme is consistent with the strategic guidelines and complies with Community law, in particular with Community law aiming at ensuring the free movement of persons in conjunction with the directly related flanking measures with respect to external border controls, asylum and immigration | Y/N |
3 | The multiannual programme will be approved by a duly authorised person | Y/N |

3.2.Establishing annual programmes
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Procedures are established to ensure:—consistency between the annual programmes and the multiannual programme,—the eligibility of the actions envisaged in the annual programmes,—consistency and complementarity of these actions with other national and Community instruments,—the compliance with the rules concerning co-financing percentage,—consistency with the priorities/specific priorities stated in the strategic guidelines | — | consistency between the annual programmes and the multiannual programme, | — | the eligibility of the actions envisaged in the annual programmes, | — | consistency and complementarity of these actions with other national and Community instruments, | — | the compliance with the rules concerning co-financing percentage, | — | consistency with the priorities/specific priorities stated in the strategic guidelines | Y/N |
— | consistency between the annual programmes and the multiannual programme,
— | the eligibility of the actions envisaged in the annual programmes,
— | consistency and complementarity of these actions with other national and Community instruments,
— | the compliance with the rules concerning co-financing percentage,
— | consistency with the priorities/specific priorities stated in the strategic guidelines
2 | Procedures are established to enable the revision of an annual programme in case of duly substantiated emergency situations as described in the basic act (if applicable) | Y/N |
3 | Procedures are established to enable the submission of a revision of an annual programme when required under Article 23(1) of this decision | Y/N |
4 | Any modification to the financial breakdown of an annual programme and the reasons for it is documented | Y/N |
5 | Any modification in the implementation of the annual programme not relating to the financial breakdown (e.g. on nature and timing of the calls for proposals or the scope of technical assistance) and the reason for it is documented | Y/N |

3.3.Establishing the audit strategy and the annual audit plans
Short description of the process[This description concerns the audit authority]
| Key targets | Achieved? | Comments
1 | Rules are defined to ensure a transparent and appropriate communication from the responsible authority to the audit authority on management procedures implemented and on projects prior to and throughout the programming period | Y/N |
2 | Procedures are established to define annual audit plans (to be annexed each year to the audit strategy) and to send them to the Commission in time (if applicable) | Y/N |
3 | The audit strategy and the annual audit plans are approved by a duly authorised person | Y/N |

3.4.Responsible authority acting as an executing body — if applicable
Short description of the reasons leading the responsible authority to implement projects directly and the specific arrangements foreseen to strengthen the management and control systems[The description should include all authorities]
| Key targets | Achieved? | Comments
1 | The justification of the need for the responsible authority to implement projects will be documented and endorsed at the appropriate level | Y/N |
2 | Specific arrangements are put in place to ensure that the nature and the objectives of the projects comply with the provisions defined for the Fund | Y/N |
3 | Specific arrangements are put in place in order to prevent conflict of interest for the projects implemented by the responsible authority | Y/N |
4 | Specific arrangements are put in place to ensure the principle of value for money is respected in the implementation of projects by the responsible authority | Y/N |
5 | Procedures are defined to ensure that the contractual terms governing these projects are clear and complete in particular with regard to the financing conditions, the payment terms, the eligibility rules and the obligations regarding operational and financial reporting | Y/N |
6 | Specific arrangements are put in place in order to ensure that the main functions of the responsible authority as provided for in the basic act are not affected in relation to the projects implemented by the responsible authority | Y/N |
7 | When the responsible authority acts as an executing body, the audit authority is located in another body than the responsible authority (if not, please describe the additional guarantees put in place to ensure the proper independence of the audit authority) | Y/N |
8 | The audit strategy will cover the specific risks which may be related to the implementation of projects by the responsible authority | Y/N |

3.5.Selection and implementation of the projects (Responsible authority acting as an awarding body)
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | In the case of call for proposals (or tenders), rules are defined to ensure open competition and adequate publicity | Y/N |
2 | Selection criteria will comply with the minimum criteria defined in the basic act | Y/N |
3 | Procedures are defined for the receipt of proposals (or tenders) | Y/N |
4 | Procedures are defined to ensure that the proposals (or tenders) are assessed against the predefined rules and criteria in a transparent and non-discriminatory manner | Y/N |
5 | The award decisions and the contracts/grant agreements will be approved by a duly authorised person | Y/N |
6 | Procedures are defined to ensure adequateex postinformation on the results of the selection process to the applicants | Y/N |
7 | Procedures are defined to ensure the monitoring of the implementation of grant agreements/contracts according to the contractual terms | Y/N |

3.6.Monitoring of the projects implemented by the final beneficiaries
Short description of the process[This description should include the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Key operational and financial indicators will be established, monitored and communicated to the responsible authority for each project | Y/N |
2 | On-the-spot verifications by the responsible authority are foreseen to allow monitoring (of both the operational and financial aspects) of the projects | Y/N |
3 | The responsible authority will ensure that final beneficiaries make use of an appropriate accounting system in computerised form | Y/N |
4 | The responsible authority will ensure that final beneficiaries implement the provisions on the visibility of the EU funding | Y/N |

3.7.Financial management of the project
Short description of the process[Involves the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Financial transactions will be approved by duly authorised persons | Y/N |
2 | Prior to making any payments/recoveries, verifications will be carried out in particular in order to monitor:—the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s),—that products and/or services co-financed by the project have actually been delivered,—the accuracy, completeness and effective payment of other contributions received from public or private resources,—that the results of any audit activity have been taken into account | — | the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s), | — | that products and/or services co-financed by the project have actually been delivered, | — | the accuracy, completeness and effective payment of other contributions received from public or private resources, | — | that the results of any audit activity have been taken into account | Y/N |
— | the accuracy and the regularity of the payment request, with regard to the eligibility rules for the Fund(s),
— | that products and/or services co-financed by the project have actually been delivered,
— | the accuracy, completeness and effective payment of other contributions received from public or private resources,
— | that the results of any audit activity have been taken into account
3 | Verifications will be carried out in order to have a reasonable assurance of the legality and regularity of the underlying transactions | Y/N |
4 | Supervisory controls will be carried out throughout the programming period to ensure that the established financial procedures are respected | Y/N |
5 | Verifications will be performed on the complementarity with other Community financial programmes in order to avoid double funding | Y/N |

3.8.Irregularities, corrections and recoveries
Short description of the process[This description should include the responsible authority, the delegated authority(ies) and the certifying authority]
| Key targets | Achieved? | Comments
1 | Definitions of irregularities are established and comply with the Community requirements | Y/N |
2 | Mechanisms are in place to ensure that irregularities can be detected in due time and immediate corrective measure are taken | Y/N |
3 | Procedures are in place to ensure that the Commission is kept informed of irregularities detected, and if appropriate, of any corrective measures taken in accordance with the obligations set out in this decision | Y/N |
4 | Procedures are in place to ensure a proper follow-up of recovery orders issued and, if applicable, of default interest | Y/N |
5 | In case recovery orders cannot be cashed in, causes will be identified to evaluate whether Member States should reimburse the funds to the Community budget or not | Y/N |

3.9.Preparation and implementation of audit missions
Short description of the process[This description should include the audit authority and, as potential auditees, the responsible authority and the delegated authority(ies) and, as recipient of the conclusions, the certifying authority]
| Key targets | Achieved? | Comments
1 | The audit practice is in line with internationally accepted standards | Y/N |
2 | An audit manual is established for use by the auditors on the basis of the requirements defined in the basic act | Y/N |
3 | Audits will be carried out to verify the effective functioning of the management and control systems | Y/N |
4 | The checks to be carried on the eligible expenditure will be based on an appropriate sample, and will consist of at least 10 % of eligible expenses | Y/N |
5 | The verifications on eligible expenses will verify at least the compliance, effectiveness and efficiency of the following elements: selection procedure, objectives of the project, reality of the achievements, eligibility of the expenses, valid supporting documents for the expenses, national co-financing, audit trail | Y/N |
6 | A follow-up of earlier recommendations will take place on a regular basis | Y/N |
7 | The projects implemented by the responsible authority will be subject to robust scrutiny | Y/N |

3.10.Audit report on annual programmes and related declarations
Short description of the process[This description should involved the audit authority]
| Key targets | Achieved? | Comments
1 | Procedures are established to consolidate the conclusions of the systems audit and the audit of projects for each annual programme | Y/N |
2 | Checks will be performed to assess the validity of the requests for payment | Y/N |
3 | Further examination will be launched in case of systemic errors or errors over the materiality threshold are detected | Y/N |
4 | The report and the related declarations will be approved by a duly authorised person | Y/N |

3.11.Certification of expenditure
Short description of the process[Involves primarily the certifying authority but also the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | Procedures are established to ensure that the necessary information is received from the responsible authority for the purpose of certification | Y/N |
2 | Procedures are established to ensure that the audit report on each annual programme and the related declarations are received from the audit authority | Y/N |
3 | Procedures are established to ensure that recoveries are taken into account for the final declaration of expenditure and to follow on-going legal proceedings or administrative appeals with suspensive effect regarding recoveries | Y/N |
4 | Verifications will be performed to ensure the accuracy and completeness of the declaration of expenditure, (in particular, on any interest generated by the pre-financing received from the Commission as well as its effective use as national contribution) | Y/N |
5 | In case of local currency, the methods used for the calculation in euro comply with the rules defined by the Commission | Y/N |

3.12.Evaluation of the programme
Short description of the process[Involves the responsible authority and the delegated authority(ies)]
| Key targets | Achieved? | Comments
1 | The guidance documents from the Commission on evaluations are disseminated widely and made available to all potential final beneficiaries and other interested parties | Y/N |
2 | The key operational and financial indicators provided by the final beneficiaries to measure the achievements of the project will be recorded | Y/N |
3 | The responsible authority (and/or delegated authorities) will ensure that the indicators provided are appropriate to measure the outcome and results of each project | Y/N |
4 | Procedures are in place to ensure that the necessary evaluation will be carried out as required by the basic act | Y/N | 4. INFORMATION MANAGEMENT
4.1.Documentation on the procedures
Short description of the process[Involves all authorities]
| Key targets | Achieved? | Comments
1 | The authorities will ensure that the established procedures referred to in Article 7 of this decision comply with national and Community law (e.g. public procurement, accounting rules, etc.) | Y/N |
2 | The procedures are approved by a duly authorised person | Y/N |
3 | The established procedures set out clear instructions concerning each of the main operations and explain the decision-making circuits concerning the performance of functions | Y/N |
4 | Arrangements are in place to ensure that all relevant staff is informed of the established procedures | Y/N |
5 | Where appropriate, these procedures include the use of check-lists summarising the key controls to be performed | Y/N |
6 | Arrangements are in place to ensure the protection of personal data | Y/N |

4.2.Accounting and bookkeeping
Short description of the process[Involves the responsible authority, the delegated authority(ies) and the certifying authority]
| Key targets | Achieved? | Comments
1 | Arrangements are in place to ensure that accounting data is complete, reliable and correct. In particular, the accounting system will allow:—a full traceability of the Community resources at the level of the final beneficiaries and projects,—the identification of any interest generated by the pre-financing received from the Commission,—the identification of recovery orders issued and if applicable, whether they have been cashed | — | a full traceability of the Community resources at the level of the final beneficiaries and projects, | — | the identification of any interest generated by the pre-financing received from the Commission, | — | the identification of recovery orders issued and if applicable, whether they have been cashed | Y/N |
— | a full traceability of the Community resources at the level of the final beneficiaries and projects,
— | the identification of any interest generated by the pre-financing received from the Commission,
— | the identification of recovery orders issued and if applicable, whether they have been cashed
2 | The accounting and financial reporting system complies with the national data protection legislation | Y/N |
3 | The accounting and financial reporting system to be used will be in computerised form | Y/N |
4 | A back-up system exists to guarantee the continuity of operations should the need arise | Y/N |
5 | In case of local currency, the methods used for the calculation in euro comply with the rules defined by the Commission | Y/N |

4.3.Reporting to the Commission
Short description of the process[Involves all authorities]
| Key targets | Achieved? | Comments
1 | Reporting obligations have been identified as well as the implications for resources | Y/N |
2 | The established procedures allow proper, timely and complete input by the designated authorities | Y/N |
3 | Reports are approved by a duly authorised person | Y/N |

4.4.Audit trail
Short description of the process[Involves all authorities]
Where are the following documents kept? | Body/Unit in charge | How long for?
Description of the management and control systems including manual(s) of procedures | |
Audit strategy | |
National multiannual programme and possible revisions | |
National annual programmes and possible revisions | |
European Commission Decisions on multiannual and annual programmes | |
Calls for proposals/calls for tender | |
Applicant files/contract files | |
Administrative, technical and financial analysis of proposals/tenders received (evaluation grids) and evaluation committee reports | |
Funding decisions or rejections | |
Project funding agreements | |
Financial commitment decisions for each of the projects | |
Progress reports and final reports submitted by funding recipients | |
Financial reports and payment applications submitted by funded project | |
Supporting documents for expenditure and revenue for funded project | |
Payments/recovery authorisations for funding (proof of verifications performed) | |
Payments/recovery orders for funding | |
Proof of payments/recovery of funding | |
Documentation related to the sampling methodology for the audit activity | |
Reports on audits carried out on projects | |
Reports on audits carried out at national level on management and control systems | |
Audit reports on annual programmes | |
Audit opinions on the management and control systems | |
Audit declarations on the validity of the requests for payment | |
Requests for payment sent to the European Commission | |
Certification of expenditure sent to the European Commission | |
Progress implementation reports sent to the European Commission | |
Final implementation reports sent to the European Commission | |
Proof of payment received from the European Commission | |
Evaluation reports sent to the European Commission | | 5. APPROVAL OF THE DESCRIPTION OF THE MANAGEMENT AND CONTROL SYSTEMS
Authority | Declaration | Date and signature
Responsible authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the responsible authority | Name:Function:Date:signature
Certifying authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the certifying authority | Name:Function:Date:signature
Audit authority | I certify the accuracy and completeness of the information about the identification and internal control systems of the audit authorityandI can confirm that what has been described provides a reliable picture of all the management and control systems | Name:Function:Date:signature

MODEL MULTI-ANNUAL PROGRAMME

ANNEX 2
 | Initial version
 | Revised version (number, date dd/mm/year) following dialogue with the Commission
 | Version revised in the light of evaluations and/or following implementation difficulties
 | Version revised following the revision of the strategic guidelinesMEMBER STATE:FUND:RESPONSIBLE AUTHORITY:PERIOD COVERED:1. SITUATION IN THE MEMBER STATEA description of the baseline situation in the Member State in the policy field covered by the Fund’s objectives
1.1. The national situation and the migratory flows affecting it
1.2. The measures undertaken by the Member State so far
1.3. The total national resources allocated
2. ANALYSIS OF REQUIREMENTS IN THE MEMBER STATE2.1. The requirements in the Member State in relation to the baseline situation
2.2. The operational objectives of the Member State designed to meet its requirements
3. STRATEGY TO ACHIEVE THE OBJECTIVESA description of how the Fund contributes to meeting the requirements, which priorities have been chosen and why
3.1. Priority 1
3.2. Priority 2
3.3. Etc.
Breakdown when presenting the information on the priorities chosen

(a) | The objective(s) of the strategy and examples of key actions
(b) | Description of target(s) concerned and the indicator(s) used
(c) | If appropriate, an indication of which key actions are considered as implementing specific priorities under the chosen priority4. COMPATIBILITY WITH OTHER INSTRUMENTSAn indication of how this strategy is compatible with other regional, national and Community instruments
4.1. Priority 1
4.2. Priority 2
4.3. Etc.
5. FRAMEWORK FOR IMPLEMENTATION OF THE STRATEGY5.1. The publication of the programme
5.2. The approach chosen to implement the principle of partnership
6. INDICATIVE FINANCING PLAN6.1. Community contribution
6.1.1. Table
Multiannual programme — Draft financial planTable 1Community contributionMember State: […]
Fund: […]

(in 000’ EUR — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | Total
Priority 1: […] | | | | | | | | 0
Priority 2: […] | | | | | | | | 0
Priority 3: […] | | | | | | | | 0
Priority: […] | | | | | | | | 0
Technical assistance | | | | | | | | 0
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 06.1.2. Comments on the figures/trends
6.2. Overall financing plan
6.2.1. Table
Multiannual programme — Draft financial planTable 2Overall financing planMember State: […]
Fund: […]

(in 000’ EUR — current prices) | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | Total
Community contribution | | | | | | | |
Public co-financing | | | | | | | |
Private co-financing | | | | | | | |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
% Community contribution | % | % | % | % | % | % | % | %6.2.2. Comments on the figures/trends
[signature of the responsible person]

MODEL ANNUAL PROGRAMME

ANNEX 3
 | Initial version
 | Revised version (number, date dd/mm/year) following dialogue with the Commission
 | Version revised for other reasonsMEMBER STATE:FUND:RESPONSIBLE AUTHORITY:YEAR COVERED:1. GENERAL RULES FOR SELECTION OF PROJECTS TO BE FINANCED UNDER THE PROGRAMME
2. CHANGES IN THE MANAGEMENT AND CONTROL SYSTEMS (if appropriate)
3. ACTIONS TO BE SUPPORTED BY THE PROGRAMME UNDER THE PRIORITIES CHOSEN3.1. Actions implementing priority 1
3.2. Actions implementing priority 2
3.3. Etc.
When presenting the actions under points 3.1 to etc., where relevant, provide a breakdown according to the description of categories of actions in the basic act.Aspects of the action presented when describing each action under points 3.1 to etc.

1. | Purpose and scope of the action
2. | Expected grant recipients
3. | Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as an executing body
4. | Expected quantified results and indicators to be used
5. | Visibility of EC funding
6. | Complementarity with similar actions financed by other EC instruments, if appropriate
7. | Financial information4. TECHNICAL ASSISTANCE4.1. Purpose of the technical assistance
4.2. Expected quantified results
4.3. Visibility of EC funding
5. DRAFT FINANCING PLANAnnual programme — Draft financial planTable 1Overview tableMember State: […]
Annual programme concerned: […]
Fund: […]

(all figures in EUR) | Ref. priority | Ref. specific priority(1) | Community Contribution(a) | Public Allocation(b) | Private Allocation(c) | Total(d=a+b+c) | % EC(e=a/d) | Share of total(d/total d)
Action 1: […] | | | | | | 0 | |
Action 2: […] | | | | | | 0 | |
Action 3: […] | | | | | | 0 | |
Action 4: […] | | | | | | 0 | |
Action 5: […] | | | | | | 0 | |
Action …: […] | | | | | | 0 | |
Action N: […] | | | | | | 0 | |
Technical assistance | | | | | | 0 | |
Other operations(2) | | | | | | 0 | |
Total | | | 0 | 0 | 0 | 0 | % | 100 %[signature of the responsible person]

(1) If applicable.
(2) Where appropriate, specific measures defined in the basic act such as emergency measures.

MODEL PROGRESS REPORT ON IMPLEMENTATION OF THE ANNUAL PROGRAMME

ANNEX 4MEMBER STATE:FUND:RESPONSIBLE AUTHORITY:YEAR COVERED:A. Technical report1. OPERATIONAL IMPLEMENTATION1.1. Timetable for the implementation of the programme
1.2. Description of the organisation of the selection of projects and tenders and their outcomes
1.3. Progress made in implementing the actions of the programme under the priorities chosen
1.3.1. Actions implementing Priority 1
1.3.2. Actions implementing Priority 2
1.3.3. Etc.
1.4. Use of technical assistance
1.5. Problems encountered and measures taken
2. FINANCIAL IMPLEMENTATIONProgress report on the implementation of the annual programmeTable 1Financial reportMember State: […]
Annual programme concerned: […]
Situation at: [day/month/year]
Pre-financing payment(s) received from EC: [amount]

(all figures in EUR) | Ref. priority | Ref. specific priority(1) | Programmed MS | Committed at the level of the MS | EC contribution paid by MS to final beneficiaries | Total eligible costs incurred to date by final beneficiaries
Total programmed costs(a) | EC Contribution(b) | % EC(c = b/a) | Total eligible costs(d) | EC Contribution(e) | % EC(f = e/d)
Action 1: […] | | | | | | | | | |
Action 2: […] | | | | | | | | | |
Action 3: […] | | | | | | | | | |
Action 4: […] | | | | | | | | | |
Action 5: […] | | | | | | | | | |
Action N: […] | | | | | | | | | |
Technical assistance | | | | | | | | | |
Other operations(2) | | | | | | | | | |
TOTAL | | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0

| ↓ | ↓
| > 60 % of pre-financing payment(s) received?
| Yes/No | Yes/No3. REPORTING ON IRREGULARITIES
Notification of new irregularities(3)? | No | Yes (if Yes, fill in table 2)
Progress report on the implementation of the annual programmeTable 2Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Type of irregularity | Date/source of first information | Method of detection | Possibility of fraud(Y/N) | Amount concerned in EUR(Community contribution)
| | | | | | | |
| | | | | | | |
| | | | | | | |

Follow-up of previous irregularities? | No | Yes (if Yes, fill in table 3)
Progress report on the implementation of the annual programmeTable 3Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Amount concerned(EC contrib. in EUR) | Follow-up actions | Recovery order(amounts in EUR) | Cancellation of EC contrib.
Issued | Paid | Default interest | Waived
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | | B. Request for the second pre-financing paymentI, the undersigned [name in capitals of the person in charge],
representing the responsible authority for managing and implementing the [name of the Fund] request payment of the following amount as the second pre-financing payment.

EUR(4) |
[exact figure to two decimal places]This request for payment is admissible because:

(a) | a progress report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) | a certified declaration of expenditure drawn up accounting for at least 60 % of the amount of the first pre-financing has been submitted or is attached;
(c) | the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(d) | there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.Payment should be made by the Commission to:

Authority responsible for receiving payments |
Bank |
Bank account No |
Account holder (if not the same as the authority responsible for receiving payments) | Date
Name in capital letters, stamp, position and signature of competent authority

(1) If applicable.
(2) Where appropriate, specific measures defined in the legal basis such as emergency measures or resettled persons.
(3) Since the last progress/final report sent to the Commission.
(4) Total amount requested to complement the first pre-financing.

MODEL FINAL REPORT ON IMPLEMENTATION OF THE ANNUAL PROGRAMME

ANNEX 5MEMBER STATE:FUND:RESPONSIBLE AUTHORITY:YEAR COVERED:A. Technical report1. OPERATIONAL IMPLEMENTATION1.1. Timetable on the implementation of the programme
1.2. Update from the progress report on the description of the organisation of the selection of projects and tenders and their outcomes, if appropriate
1.3. The achievements in implementing the actions of the programme under the priorities chosen
1.3.1. Actions implementing priority 1
1.3.2. Actions implementing priority 2
1.3.3. Etc.
Aspects of the action presented when describing each action under point 1.3 to etc.
1. | Purpose and scope of the action
2. | Changes from the programme as approved by the Commission (if appropriate)
3. | Monitoring activities undertaken during and after the implementation
4. | Actual results
5. | Assessment of the actual results in comparison to the targets and indicators set in the programme1.4. The results of the technical assistance
1.5. Problems encountered and measures taken on the implementation of the programme
1.6. Procedures applied when the responsible authority implemented project(s) directly acting as an executing body (if appropriate)
1.7. Coherence and complementarity with other instruments
2. ASSESSMENT OF THE PROGRESS MADE IN IMPLEMENTING THE MULTIANNUAL PROGRAMME
3. MEASURES TAKEN TO PROVIDE INFORMATION ON THE PROGRAMME3.1. Measures taken to make the multiannual(1)and annual programme public
3.2. Implementation of the visibility principle
4. FINANCIAL IMPLEMENTATIONFinal report on the implementation of the annual programmeTable 1Detailed financial reportMember State: […]
Annual programme concerned: […]
Priority/other actions: […]
Situation at: [day/month/year]

(all figures in EUR) | Programmed by MS | Committed at the level of the MS | Actual figures accepted by the Responsible Authority(costs incurred by the beneficiaries and final EC contribution)
Actions | Projects | Ref. priority | Ref. specific priority(2) | Total programmed costs(a) | EC contribution(b) | % EC contribution(c = b/a) | Total eligible costs(d) | EC contribution(e) | %EC contribution(f = e/d) | Total eligible costs(g) | EC contribution due(h) | % EC contribution(i = h/g) | EC contribution paid(j) | EC still to pay/to recover by the RA(k = h–j)
Action 1: […] | Project 1: […] | | | | | | | | | | | | |
Project N: […] | | | | | | | | | | | | |
Total Action 1 | | | | | | | | | | |
Action … : […] | Project 1: […] | | | | | | | | | | | | |
Project N: […] | | | | | | | | | | | | |
Total Action … : […] | | | | | | | | | | |
Action N: […] | Project 1: […] | | | | | | | | | | | | |
Project N: […] | | | | | | | | | | | | |
Total Action N | | | | | | | | | | |
Technical assistance | | | | | | | | | | |
Other operations(3) | | | | | | | | | | |
TOTAL | 0 | 0 | 0 % | 0 | 0 | 0 % | 0 | 0 | 0 % | 0 | 04.1. List of all pending recoveries at 30 June of the year N + 2 (N = year of this annual programme)Final report on the implementation of the annual programmeTable 2List of pending recovery orders
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference | Annual programme | Project | Total amount to be recovered | EC contribution to be recovered | Deduced from the related financial report(Y/N) | Reasons for recovery
| | | | | |
| | | | | |
| | | | | | 4.2. List of recovery orders
not
included in the financial reports of the previous annual programmes (if appropriate)Final report on the implementation of the annual programmeTable 3List of recovery orders not already deducted from previous declarations of expenditure
Member State: […]
Fund: […]
Situation at: [day/month/year]
Reference | Annual programme | Project | Total amount recovered | EC contribution recovered | Date of recovery | Reasons for recovery
| | | | | |
| | | | | |
| | | | | | 5. REPORTING ON IRREGULARITIES
Notification of new irregularities(4)? | No | Yes (if Yes, fill in table 4)
Final report on the implementation of the annual programmeTable 4Initial reporting on irregularity
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Type of irregularity | Date/source of first information | Method of detection | Possibility of fraud(Y/N) | Amount concerned in EUR(Community contribution)
| | | | | | | |
| | | | | | | |
| | | | | | | |

Follow-up of previous irregularities? | No | Yes (if Yes, fill in table 5)
Final report on the implementation of the annual programmeTable 5Reporting of follow-up of irregularities
Member State: […]
Situation at: [day/month/year]
Fund: […]
Reference | Annual programme | Project | Provision infringed | Amount concerned(EC contrib. in EUR) | Follow-up actions | Recovery order(amounts in EUR ) | Cancellation of EC contrib.
Issued | Paid | Default interest | Waived
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | | 6. ANNEXESSummary description of individual projects (one page per project) presenting objectives, achievements, relevant indicators, financial table.

Final report on the implementation of the annual programme
Table 6
Report per project
Project reference and title: […]
Final beneficiary: […]
Situation at: [day/month/year]
Priority: […]
Specific priority: […]
Action: […]
TECHNICAL SUMMARY
Objectives/achievements:
Relevant indicators:
Justification (in case of a specific priority):
FINANCIAL SUMMARY
(all figures in EUR)
Committed by the responsible authority
Requested by the final beneficiary
Accepted by the responsible authority
EC Contribution paid by the responsible authority
a: Direct costs
First pre-financing payment
b: Indirect costs
Second pre-financing payment
c: Costs covered by assigned income (if applicable)
a + b + c: Total eligible costs
0
0
0
Final payment
d: EC contribution
Recovery order
e: Contribution from final beneficiary and partners (public bodies)
of which assigned income
f: Contribution from final beneficiary and partners (non-public bodies)
g: Contribution from third parties
h: Receipts generated by the project
EC contribution due
d + e + f + g + h: Total income
0
0
0
EC contribution still to pay/to recover
% EC Contribution/total costs [d/(a + b + c)]
%
%
%
B. Request for payment of the balance/ Statement of reimbursementI, the undersigned [name in capitals of the person in charge], representing the responsible authority for the [name of the Fund]

— | request payment of the following amount:EUR(5)+[exact figure to two decimal places]or | EUR(5) | + | [exact figure to two decimal places]
EUR(5) | +
[exact figure to two decimal places]
— | declare for reimbursement the following amount:EUR(6)–[exact figure to two decimal places] | EUR(6) | – | [exact figure to two decimal places]
EUR(6) | –
[exact figure to two decimal places]This amount results from the balance between the total amount of pre-financing payment(s) received for this annual programme and the actual expenditure declared.
This request for payment is admissible because:

(a) | a final report on implementation of the annual programme has been submitted to the Commission or is attached;
(b) | a certified declaration of expenditure has been submitted or is attached;
(c) | an annual audit report, an opinion on the functioning of the management and control system and a declaration on the validity of the payment request prepared by the audit authority have been submitted or are attached;
(d) | any interest generated by the pre-financing payments has been posted to the annual programme, being regarded as national contribution and has been taken into account in the declaration of expenditure;
(e) | the annual programme has been implemented according to the principle of sound financial management and there is a reasonable assurance that the underlying transactions are legal and regular;
(f) | there is no reasoned opinion by the Commission in respect of an infringement under Article 226 of the Treaty, as regards the actions for which the expenditure is declared in the request.Payment should be made by the Commission to:

Authority responsible for receiving payments |
Bank |
Bank account No |
Account holder (if not the same as the authority responsible for receiving payments) | Date
Name in capital letters, stamp, position and signature of competent authority

(1) Applicable only for the final report on implementation of the first annual programme.
(2) If applicable.
(3) Where appropriate, specific measures defined in the basic act such as emergency measures or resettled persons.
(4) Since the last progress/final report sent to the Commission.
(5) Total amount requested to complement the pre-financing payment(s).
(6) Total amount to be reimbursed after the clearing of the pre-financing payment(s).

MODEL AUDIT STRATEGY

ANNEX 6MEMBER STATE:FUND(S):RESPONSIBLE AUTHORITY:1. THE AUDIT UNIVERSE1.1. Scope of the strategy (Funds covered)
1.2. Period covered by the strategy
1.3. Audit standards applied
2. RISK ASSESSMENT2.1. Risk identification and assessment
2.2. Risk response and residual risk
3. OBJECTIVES AND PRIORITIES3.1. Objectives of the audits
3.2. Priorities for the audits
4. AUDIT APPROACH4.1. System audits
4.1.1. The responsible body(ies) for the audit work
4.1.2. The authorities to be audited
4.1.3. Horizontal issues to be covered by the system audits
4.1.4. Indicative multiannual plan for system audits (if possible)
4.2. Audits of projects
4.2.1. The responsible body(ies) for the audit work
4.2.2. Description of the sampling methodology
5. AUDIT PLANS COVERING CALENDAR YEARS 2007 AND 20085.1. Year 2007 (1) Year 2007System audits
Funds | Authorities concerned | Processes concerned | Scope of the audit | Mandays | Planning
| | | | |
| | | | |
| | | | |
Audits of projects
Funds | Programme year | Priority | Project | Final beneficiary | Total eligible costs of the project | Costs to be audited | Mandays | Planning
| | | | | | | |
| | | | | | | |
| | | | | | | | 5.2. Year 2008Insert data using the model table defined for year 2007.
Annex(es) to the audit strategy (2): annual plansMEMBER STATE:FUND:RESPONSIBLE AUTHORITY:CALENDAR YEAR COVERED:1. CHANGES TO THE AUDIT STRATEGY, WHERE APPLICABLE
2. MAIN RESULTS OF AUDITS OF THE PREVIOUS YEAR
3. AUDIT PLAN YEAR 20XXInsert data using the model table defined for year 2007.

(1) If applicable.
(2) To be submitted after the audit strategy, in accordance with Article 25(2).

MODEL REPORT BY THE AUDIT AUTHORITY

ANNEX 7MEMBER STATE:FUND:RESPONSIBLE AUTHORITY:ANNUAL PROGRAMME COVERED BY THE REPORT: …A. Annual audit report1. GENERAL INFORMATION1.1. The bodies that have been involved in preparing the report
1.2. Identification and justification of major changes in the implementation of the audit plans related to the annual programme concerned
1.3. Summary table of the results of the audits
Audit reportMember State: […]Annual programme concerned: […]Situation at: [day/month/year]System audits closed since last report
Fund(s) | Authorities concerned | Processes concerned | Scope of the audit | Man-days | Date of final report
| | | | |
| | | | |
| | | | |
| | | | |
Audits of projects linked to annual programme 20xx
Fund(s) | Project | Final beneficiary | Total eligible costs(a) | Eligible costs audited(b) | Financial correction(c) | Error rate(d = c/b)
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
Total | 0 | 0 | 0 | %
Total annual programme | (e) | (f) | Coverage rate:(= f/e)2. SYSTEMS AUDITS2.1. The bodies that carried out audits
2.2. A summary list of the audits carried out
2.3. The principal findings, recommendations and the conclusions drawn from the audit work for the management and control systems
2.4. Financial impact of the audit findings
2.5. Additional work, where appropriate
2.6. Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections
2.7. Information on the follow-up of the audit recommendations
3. AUDITS ON PROJECTS3.1. The bodies that carried out the audits
3.2. A summary list of audits carried out and the percentage of expenditure checked in relation to total eligible expenditure declared to the Commission
3.3. The principal findings, recommendations and conclusions of the audits with regard to the projects implemented
3.4. The conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system
3.5. Financial impact of the audit findings
3.6. Additional work, where appropriate
3.7. Information on the follow-up of audit recommendations
3.8. Indication whether any problems identified were considered to be systemic in nature and the measures taken, including a quantification of any financial corrections
4. FOLLOW-UP OF AUDIT ACTIVITY COVERED BY PREVIOUS REPORTS, IF APPROPRIATE4.1. Information on the follow-up to previous system audit recommendations
4.2. Information on results of audits of actions of a systemic nature from previous annual programmes
[signature of the responsible person]
B. Opinion on the functioning of the management and control systemsTo the European Commission
1. INTRODUCTIONI, the undersigned, representing the [name of audit authority designated by Member State], have examined the functioning of the management and control systems in the [name of the Fund] regarding the actions implemented under the Annual Programme for the year [20XX], in order to issue an opinion on whether the systems functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular.
2. SCOPE OF THE EXAMINATIONThe examination was carried out in accordance with the audit strategy in respect of this Fund during the period [dd/mm/year] to [dd/mm/year] and reported in the annual audit report under section A.
Either
There were no limitations on the scope of the examination.
Or
The scope of the examination was limited by the following factors:

(a) | […]
(b) | […]
(c) | Etc.(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc., and estimate the amounts of expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the expenditure declared, this should be stated.)
3. OPINIONEither (unqualified opinion)Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the management and control systems established for the [name of the Fund] complied with the applicable requirements of the basic act [reference] [and Commission Decision No [XXX/2007/EC] and functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular.
Or (qualified opinion)Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the management and control systems established for the [name of the Fund] complied with the applicable requirements of the basic act [reference] [and Commission Decision No XXX/2007/EC] and functioned effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the underlying transactions are legal and regular, except in the following respects:

(a) | […]
(b) | […]
(c) | Etc.My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as to give a reasonable assurance on the correctness of the declarations of expenditure presented to the Commission are as follows:

(a) | […]
(b) | […]
(c) | Etc.I estimate the impact of the qualification(s) to be […] % of the total expenditure declared. The Community contribution affected is thus […].
Or (adverse opinion)Based on the examination referred to above, it is my opinion that, for the abovementioned annual programme, the management and control system established for the [name of the Fund] did not comply with the requirements of Articles […] of the basic act [reference] [and Commission Decision No XXX/2007/EC] and did not function effectively so as to provide reasonable assurance that declarations of expenditure presented to the Commission are correct and, as a consequence, does not provide reasonable assurance that the underlying transactions are legal and regular.
This adverse opinion is based on:

(a) | […]
(b) | […]
(c) | Etc.Date
Signature
[signature of the responsible person]
C. Validation of the payment requestTo the European Commission
1. INTRODUCTIONI, the undersigned, representing the (name of the audit authority designated by Member State), have, for the annual programme [20xx] of the [name of the Fund], examined the results of the audit work carried out on this annual programme [and have carried out the additional work I judged necessary as set out in the report].
I have planned and performed this work with a view to assessing whether the request for payment of the balance of the Community contribution to the annual programme [20xx] is valid and the underlying transactions covered by the declarations of expenditure regarding this annual programme are legal and regular.
2. SCOPE OF THE EXAMINATIONEither
There were no limitations on the scope of the examination.
Or
The scope of the examination was limited by the following factors:

(a) | […]
(b) | […]
(c) | Etc.3. OPINIONEither (unqualified opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all material respects, the expenditure paid under the annual programme and that the request for payment of the balance of the Community contribution to this annual programme is valid.
Or (qualified opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure present fairly, in all material respects, the expenditure paid under the annual programme and that the request for payment of the balance of the Community contribution to this annual programme is valid, except with regard to the following points:

(a) | […]
(b) | […]
(c) | Etc.I estimate the impact of these qualifications to be […] of the total expenditure declared. The Community contribution affected is thus […].
Or (adverse opinion)Based on the examination referred to above, it is my opinion that the declarations of expenditure do not present fairly, in all material respects, the expenditure paid under the annual programme and that, as a consequence, the request for payment of the balance of the Community contribution to this annual programme is not valid.
Date
Signature
[signature of the responsible person]

MODEL DECLARATION OF EXPENDITURE FOR THE SECOND PRE-FINANCING

ANNEX 8MEMBER STATE:FUND:CERTIFYING AUTHORITY:ANNUAL PROGRAMME COVERED BY THE CERTIFICATION:I, the undersigned, [name of the person in charge]
representing the certifying authority designated for the [name of the Fund]
hereby certify that all expenditure included in the progress report on the implementation of the annual programme amounts to:

EUR(1) |
[exact figure to two decimal places]I also certify that actions are progressing in pursuance with the objectives laid down in the Commission Decision adopting the annual programme and in accordance with the basic act and its implementing rules, and in particular, that:

1. | the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. | the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. | for the purpose of certification, I have received adequate information from the Responsible Authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
4. | the declaration of expenditure and the request for the second pre-financing payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.This declaration of expenditure is based on accounts provisionally closed on [dd/mm/20yy].
In accordance with Article 43 of the basic act, the supporting documents are and will continue to be available for at least five years following the closure of the annual programme by the Commission.
Date
Name in capital letters, stamp, position and signature of certifying authority

(1) Total amount of eligible expenditure paid by final beneficiaries or used for the technical assistance.

MODEL DECLARATION OF EXPENDITURE FOR PAYMENT OF THE BALANCE

ANNEX 9MEMBER STATE:FUND:CERTIFYING AUTHORITY:ANNUAL PROGRAMME COVERED BY THE CERTIFICATION:I, the undersigned, [name of the person in charge]
representing the certifying authority designated for the [name of the Fund]
hereby certify that all expenditure included in the final report on the implementation of the annual programme amounts to:

EUR(1) |
[exact figure to two decimal places]I also certify that actions are progressing in pursuance with the objectives laid down in the Commission Decision adopting the annual programme and in accordance with the basic act, and in particular that:

1. | the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
2. | the expenditure declared complies with the applicable Community and national rules and has been incurred in respect of actions selected for funding in accordance with the criteria applicable to the annual programme and the applicable Community and national rules, in particular with public procurement rules;
3. | I have a reasonable assurance that the underlying transactions are legal and regular;
4. | for the purpose of certification, I have received adequate information from the responsible authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
5. | the results of all audits carried out by or under the responsibility of the audit authority have been duly taken into account;
6. | the declaration of expenditure and the request for the balance payment take account, where applicable, of any amounts recovered and of any interest received under the annual programme.This declaration of expenditure is based on accounts closed on [dd/mm/20yy].
In accordance with Article 43 of the basic act, the supporting documents are and will continue to be available for at least five years following the closure of the annual programme by the Commission.
Date
Name in capital letters, stamp, position and signature of certifying authority

(1) Total amount of eligible expenditure paid by final beneficiaries or used for the technical assistance.

INSTRUCTIONS CONCERNING THE EMBLEM AND DEFINITION OF THE STANDARD COLOURS

ANNEX 10Symbolic descriptionAgainst a background of blue sky, 12 golden stars form a circle representing the union of the peoples of Europe. The number of stars is fixed, 12 being the symbol of perfection and unity.
Heraldic descriptionOn an azure field a circle of 12 golden mullets, their points not touching.
Geometric description
The emblem has the form of a blue rectangular flag of which the fly is one and a half times the length of the hoist. 12 golden stars situated at equal intervals form an invisible circle whose centre is the point of intersection of the diagonals of the rectangle. The radius of the circle is equal to one third of the height of the hoist. Each of the stars has five points which are situated on the circumference of an invisible circle whose radius is equal to one 18th of the height of the hoist. All the stars are upright, i.e. with one point vertical and two points in a straight line at right angles to the mast. The circle is arranged so that the stars appear in the position of the hours on the face of a clock. Their number is invariable.
Regulation coloursThe emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW for the stars.
Four-colour processIf the four-colour process is used, recreate the two standard colours by using the four colours of the four-colour process. PANTONE YELLOW is obtained by using 100 % ‘Process Yellow’. PANTONE REFLEX BLUE is obtained by mixing 100 % ‘Process Cyan’ and 80 % ‘Process Magenta’.
InternetIn the web palette PANTONE REFLEX BLUE corresponds to colour RGB: 0/0/153 (hexadecimal: 000099) and PANTONE YELLOW to colour RGB: 255/204/0 (hexadecimal: FFCC00).
Monochrome reproduction processUsing black, outline the rectangle in black and print the stars in black on white.
Using blue (Reflex Blue), use 100 % with the stars reproduced in negative white.
Reproduction on a coloured backgroundIf there is no alternative to a coloured background, put a white border around the rectangle, the width of the border being one 25th of the height of the rectangle.

RULES ON THE ELIGIBILITY OF EXPENDITURE

ANNEX 11EUROPEAN REFUGEE FUNDI. General principlesI.1. BASIC PRINCIPLES
| 1. | In accordance with the basic act, for it to be eligible, expenditure must be:(a)within the scope of the Fund and within its objectives, as described in Articles 1 and 2 of the basic act;(b)within the eligible actions listed in Article 3 of the basic act, or, in the case of emergency measures, related to the eligible actions included in Article 5 of the basic act;(c)needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission, or covered by the emergency measures as defined in Article 5 of the basic act where these constitute an amendment to the relevant annual programme;(d)reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;(e)incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;(f)linked to the target groups defined in Article 6 of the basic act;(g)incurred in accordance with the specific provisions in the grant agreement. | (a) | within the scope of the Fund and within its objectives, as described in Articles 1 and 2 of the basic act; | (b) | within the eligible actions listed in Article 3 of the basic act, or, in the case of emergency measures, related to the eligible actions included in Article 5 of the basic act; | (c) | needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission, or covered by the emergency measures as defined in Article 5 of the basic act where these constitute an amendment to the relevant annual programme; | (d) | reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness; | (e) | incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project; | (f) | linked to the target groups defined in Article 6 of the basic act; | (g) | incurred in accordance with the specific provisions in the grant agreement.
(a) | within the scope of the Fund and within its objectives, as described in Articles 1 and 2 of the basic act;
(b) | within the eligible actions listed in Article 3 of the basic act, or, in the case of emergency measures, related to the eligible actions included in Article 5 of the basic act;
(c) | needed to carry out the activities covered by the project, forming part of the multiannual and annual programmes, as approved by the Commission, or covered by the emergency measures as defined in Article 5 of the basic act where these constitute an amendment to the relevant annual programme;
(d) | reasonable and comply with the principles of sound financial management, in particular, value for money and cost-effectiveness;
(e) | incurred by the final beneficiary and/or the partners in the project, who shall be established and registered in a Member State, except in the case of international governmental organisations that pursue the same objectives laid down in the basic act. With regard to Article 39(2) of this Decision, the rules applicable to the final beneficiary shall applymutatis mutandisto the partners in the project;
(f) | linked to the target groups defined in Article 6 of the basic act;
(g) | incurred in accordance with the specific provisions in the grant agreement.
| 2. | In the case of multiannual actions within the meaning of Article 14(6) of the basic act, only the part of the action co-financed by an annual programme is considered to be a project for the application of these eligibility rules.
| 3. | Projects supported by the Fund shall not be financed by other sources covered by the Community budget. Projects supported by the Fund shall be co-financed by public or private sources.I.2. BUDGET OF A PROJECTThe budget of a project shall be presented as follows:

Expenditure | Income
+Direct costs (DC)+Indirect costs (fixed percentage of DC, defined in the grant agreement)+Costs covered by assigned income (if applicable) | + | Direct costs (DC) | + | Indirect costs (fixed percentage of DC, defined in the grant agreement) | + | Costs covered by assigned income (if applicable) | +Contribution from the EC (defined as the lowest of the three amounts indicated in Article 12 of this Decision)+Including assigned income as described in point IV.(1)+Contribution from third parties+Receipts generated by the project | + | Contribution from the EC (defined as the lowest of the three amounts indicated in Article 12 of this Decision) | + | Including assigned income as described in point IV.(1) | + | Contribution from third parties | + | Receipts generated by the project
+ | Direct costs (DC)
+ | Indirect costs (fixed percentage of DC, defined in the grant agreement)
+ | Costs covered by assigned income (if applicable)
+ | Contribution from the EC (defined as the lowest of the three amounts indicated in Article 12 of this Decision)
+ | Including assigned income as described in point IV.(1)
+ | Contribution from third parties
+ | Receipts generated by the project
= Total eligible cost (TEC) | = Total incomeThe budget shall be balanced: total eligible cost shall be equal to total income.
I.3. INCOME AND NON-PROFIT PRINCIPLE
| 1. | Projects supported by the Fund must be of a non-profit-making nature. If, at the end of the project, the sources of income, including receipts, exceed expenditure, the contribution to the project from the Fund shall be reduced accordingly. All sources of income for the project must be recorded in the final beneficiary’s accounts or tax documents, and must be identifiable and controllable.
| 2. | Project income shall come from all financial contributions granted to the project by the Fund, from public or private sources, including the final beneficiary’s own contribution, and from any receipts generated by the project. ‘Receipts’ for the purpose of this rule covers revenue received by a project during the eligibility period, as described in point I.4, from sales, rentals, services, enrolment/fees or other equivalent income.
| 3. | The Community contribution resulting from the application of the principle of non-profit, as referred to under Article 12(c) of this Decision, will be the ‘total eligible cost’ minus the ‘contribution from third parties’ and ‘receipts generated by the project’.I.4. ELIGIBILITY PERIOD
| 1. | Costs relating to a project must be incurred and the respective payments (except for depreciation) made after 1 January of the year referred to in the financing decision approving the annual programmes of the Member States. The eligibility period is until 31 December of the year N(2)+1, meaning that the costs relating to a project must be incurred before this date.
| 2. | An exception to the abovementioned eligibility period is made for emergency measures (refer to Article 21(3) of the basic act) and for technical assistance for Member States (refer to point V.3).I.5. RECORD OF EXPENDITURE
| 1. | Expenditure shall correspond to payments made by the final beneficiary. These must be in the form of financial (cash) transactions, with the exception of depreciation.
| 2. | As a rule, expenditure shall be justified by official invoices. Where this cannot be done, expenditure shall be supported by accounting documents or supporting documents of equivalent evidential value.
| 3. | Expenditure must be identifiable and verifiable. In particular:(a)it must be recorded in the accounting records of the final beneficiary;(b)it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and(c)it must be declared in accordance with the requirements of applicable tax and social legislation. | (a) | it must be recorded in the accounting records of the final beneficiary; | (b) | it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and | (c) | it must be declared in accordance with the requirements of applicable tax and social legislation.
(a) | it must be recorded in the accounting records of the final beneficiary;
(b) | it must be determined in accordance with the applicable accounting standards of the country where the final beneficiary is established and with the usual cost accounting practices of the final beneficiary; and
(c) | it must be declared in accordance with the requirements of applicable tax and social legislation.
| 4. | Where applicable, the final beneficiaries are obliged to keep certified copies of the accounting documents justifying income and expenditure incurred by the partners in relation to the project concerned.
| 5. | The storage and processing of such records must comply with the national data protection legislation.I.6. TERRITORIAL SCOPE
| 1. | Expenditure for actions described in Articles 3 and 5 of the basic act must be:(a)incurred by the final beneficiaries defined in point I.1(e); and(b)incurred in the territory of the Member States, with the exception of actions concerning resettlement referred to in Article 3(5) of the basic act, which may be incurred in the territory of the Member States or in the host country. | (a) | incurred by the final beneficiaries defined in point I.1(e); and | (b) | incurred in the territory of the Member States, with the exception of actions concerning resettlement referred to in Article 3(5) of the basic act, which may be incurred in the territory of the Member States or in the host country.
(a) | incurred by the final beneficiaries defined in point I.1(e); and
(b) | incurred in the territory of the Member States, with the exception of actions concerning resettlement referred to in Article 3(5) of the basic act, which may be incurred in the territory of the Member States or in the host country.
| 2. | Partners in the project registered and established in third countries may participate in projects on a no-cost basis, except in the case of international governmental organisations. Therefore, costs incurred by these partners are ineligible.II. Categories of eligible costs (at project level)II.1. DIRECT ELIGIBLE COSTSThe direct eligible costs of the project are costs that, with due regard to the general conditions of eligibility set out in part I above, are identifiable as specific costs directly linked to the implementation of the project. Direct costs shall be included in the estimated overall budget of the project.
The following direct costs are eligible.
II.1.1. Staff costsII.1.1.1. General rules
| 1. | Direct costs for staff are eligible only for persons that have a key and direct role in the project, such as project managers and other staff operationally involved in the project, for example planning project activities, implementing (or monitoring) operational activities, delivering services to the final recipients of the project, etc.Costs for other members of staff in the final beneficiary organisation who only provide a supporting role (such as the general manager, accountant, procurement support, human resources support, information technology support, administrative assistant, receptionist, etc.) are not eligible as direct costs and are considered to be indirect costs (see point II.2).
| 2. | Staff costs shall be detailed in the forward budget, indicating functions, number of staff and names.If the names of the persons are not yet known or cannot be disclosed, indication shall be provided of the professional and technical capacities of the persons set to implement the relevant functions/tasks within the project.
| 3. | The cost of staff assigned to the project, i.e. salaries and social security contributions and other statutory costs, shall be eligible, provided that this does not exceed the average rates as regards the final beneficiary’s usual policy on remuneration. Where applicable, this figure may include all the usual contributions paid by the employer, but it must exclude any bonuses, incentive payments or profit-sharing schemes. Levies, taxes or charges (in particular, direct taxes and social security contributions on wages) arising from projects co financed by the Fund amount to eligible costs only where they are actually borne by the final beneficiary of the grant.II.1.1.2. Specific conditions for staff costs of public bodiesStaff costs of public bodies implementing the project are considered to be direct eligible costs only in the following situations:

(a) | a person contracted by the final beneficiary solely for the purpose of implementing the project;
(b) | a person employed on a permanent basis by the final beneficiary who:—fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or—is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation. | — | fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or | — | is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.
— | fulfils tasks specifically linked to the implementation of the project on the basis of overtime remuneration, or
— | is seconded by a duly documented decision of the organisation to tasks that are specifically linked to the implementation of the project which do not form part of his/her normal routine and he/she is replaced for his/her usual tasks by another person recruited by the organisation.II.1.2. Travel and subsistence costs
| 1. | Travel and subsistence costs are only eligible as direct costs for:(a)staff of the final beneficiary whose costs are eligible as defined in point II.1.1;(b)in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;(c)other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence. | (a) | staff of the final beneficiary whose costs are eligible as defined in point II.1.1; | (b) | in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1; | (c) | other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
(a) | staff of the final beneficiary whose costs are eligible as defined in point II.1.1;
(b) | in duly exceptional and justified cases, staff of the final beneficiary providing a supporting role as defined in point II.1.1;
(c) | other persons outside the final beneficiary who participate in the activities of the project. In this case, attendance lists should be kept as supporting evidence.
| 2. | Travel costs shall be eligible on the basis of the actual costs incurred. Reimbursement rates shall be based on the cheapest form of public transport and flights shall, as a rule, be permitted only for journeys over 800 km (return trip), or where the geographical destination justifies travelling by air. Boarding passes must be kept. Where a private car is used, reimbursement is normally made either on the basis of the cost of public transport, or on the basis of mileage rates in accordance with published official rules in the Member State concerned or used by the final beneficiary.
| 3. | Subsistence costs shall be eligible on the basis of real costs or a daily allowance. Where an organisation has its own daily rates (subsistence allowances), they shall be applied within ceilings established by the Member State in accordance with national legislation and practice. Subsistence allowances are normally understood to cover local transport (including taxis), accommodation, meals, local telephone calls and sundries.II.1.3. EquipmentII.1.3.1. General rules
| 1. | Costs pertaining to the acquisition of equipment (based on depreciation of purchased assets, leasing or rental) are only eligible if they are essential to the implementation of the project. Equipment shall have the technical properties needed for the project and comply with applicable norms and standards.
| 2. | Costs for day-to-day administrative equipment (such as printer, laptop, fax, copier, phone, cabling, etc.) are not eligible as direct costs and are to be considered as indirect costs (see point II.2).
| 3. | The choice between leasing, rental or purchase must always be based on the least expensive option. However, if leasing or renting are not possible because of the short duration of the project or the rapid depreciation in value, purchase is accepted and the costs related to depreciation, as described below, may be eligible on the basis of national depreciation rules.II.1.3.2. Renting and leasingExpenditure in relation to renting and leasing operations is eligible for co financing subject to the rules established in the Member State, national legislation and practice and the duration of the rental or lease for the purpose of the project.
II.1.3.3. Purchasing
| 1. | Where equipment is purchased before or during the lifetime of the project, only the portion of equipment depreciation corresponding to the duration of use for the project and the rate of actual use for the project is eligible.
| 2. | Equipment that was purchased before the lifetime of the project, but which is used for the purpose of the project, is eligible on the basis of depreciation. However, these costs are ineligible if the equipment was originally purchased through a Community grant.
| 3. | Purchase costs of equipment shall correspond to normal market costs and the value of the items concerned is written off in accordance with the tax and accounting rules applicable to the final beneficiary.
| 4. | For individual items costing below EUR 1 000, the full purchase cost is eligible, provided that the equipment is purchased during the first three months of the project.II.1.4. Real estateII.1.4.1. General rulesIn the case of either purchase of real estate, construction or renovation of real estate, or rental of real estate, it shall have the technical properties needed for the project and comply with the applicable norms and standards.
II.1.4.2. Purchase, construction or renovation
| 1. | Where the acquisition of real estate is essential for implementation of the project and is clearly linked with its objectives, the purchase of real estate, i.e. buildings already constructed, or construction of real estate, is eligible for co-financing under the conditions set out below, without prejudice to the application of stricter national rules:(a)a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;(b)the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;(c)the real estate is to be used solely for the purpose stated in the project for a period of at least five years after the end date of the project unless the Commission specifically authorises otherwise;(d)only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules. | (a) | a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project; | (b) | the real estate has not been purchased through a Community grant at any time prior to the implementation of the project; | (c) | the real estate is to be used solely for the purpose stated in the project for a period of at least five years after the end date of the project unless the Commission specifically authorises otherwise; | (d) | only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
(a) | a certificate shall be obtained from an independent qualified valuer or duly authorised official body establishing that the price does not exceed the market value, either attesting that the real estate is in conformity with national regulations or specifying the points which are not in conformity that the final beneficiary plans to rectify as part of the project;
(b) | the real estate has not been purchased through a Community grant at any time prior to the implementation of the project;
(c) | the real estate is to be used solely for the purpose stated in the project for a period of at least five years after the end date of the project unless the Commission specifically authorises otherwise;
(d) | only the portion of the depreciation of these assets corresponding to the duration of use for the project and the rate of actual use for the project is eligible. Depreciation shall be calculated according to national accounting rules.
| 2. | In the case of renovation, only conditions (c) and (d) above apply.II.1.4.3. RentalRental of real estate is eligible for co financing where there is a clear link between the rental and the objectives of the project concerned, under the conditions set out below and without prejudice to the application of stricter national rules:

(a) | The real estate shall not have been purchased through a Community grant;
(b) | The real estate should only be used for implementation of the project. If not, only the portion of the costs corresponding to the use for the project is eligible.II.1.4.4. Office space for the final beneficiaryCosts for the purchase, construction, renovation or rental of office space for the routine activities of the final beneficiary are not eligible. Such costs are considered to be indirect costs (see point II.2).
II.1.5. Consumables, supplies and general services
| 1. | The costs of consumables, supplies and general services are eligible provided that they are identifiable and directly necessary for the implementation of the project.
| 2. | However, office supplies as well as all kinds of small administrative consumables, supplies, hospitality costs and general services (such as telephone, Internet, postage, office cleaning, utilities, insurance, staff training, recruitment, etc.) are not direct eligible costs; they are included in indirect costs, as referred to in point II.2.II.1.6. Subcontracting
| 1. | As a general rule, final beneficiaries must have the capacity to carry out the activities relating to the project themselves. Therefore, subcontracting must be limited and shall not exceed 40 % of the direct eligible costs of a project unless duly justified and approved in advance by the responsible authority.
| 2. | Expenditure relating to the following subcontracts is ineligible for co financing by the Fund:(a)subcontracting of tasks relating to the overall management of the project;(b)subcontracting that adds to the cost of the project without adding proportionate value to it;(c)subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided. | (a) | subcontracting of tasks relating to the overall management of the project; | (b) | subcontracting that adds to the cost of the project without adding proportionate value to it; | (c) | subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
(a) | subcontracting of tasks relating to the overall management of the project;
(b) | subcontracting that adds to the cost of the project without adding proportionate value to it;
(c) | subcontracting with intermediaries or consultants where payment is defined as a percentage of the total cost of the project, unless such payment is justified by the final beneficiary by reference to the actual value of the work or services provided.
| 3. | For all subcontracts, subcontractors shall undertake to provide all audit and control bodies with all the necessary information relating to subcontracted activities.II.1.7. Costs deriving directly from the requirements linked to EU co-financingCosts needed to meet the requirements linked to EU co-financing, such as publicity, transparency, evaluation of the project, external audit, bank guarantees, translation costs, etc., are eligible as direct costs.
II.1.8. Expert feesLegal consultancy fees, notarial fees and costs of technical and financial experts are eligible.
II.1.9. Specific expenses in relation to the target groupsFor the purpose of assistance, purchases made by the final beneficiary for the target groups and reimbursements by the final beneficiary of costs incurred by the target groups are eligible under the following specific conditions:

(a) | the final beneficiary shall keep the necessary information and evidence during the period mentioned in Article 43 of the basic act that the persons receiving this assistance correspond to the target group defined in Article 6 of the basic act;
(b) | the final beneficiary must keep evidence for the support provided (such as invoices and receipts) during the period mentioned in Article 43 of the basic act that the persons have received this support.II.1.10. Emergency measures
| 1. | For duly justified reasons, derogations to the eligibility rules defined in this Decision may be allowed for expenditure linked to emergency measures, provided that they are approved in the Commission Decision authorising the emergency measures.
| 2. | In accordance with Article 21(3) of the basic act, the eligibility period shall be for a maximum of six months, meaning that the costs relating to a project must be incurred during this period.II.2. INDIRECT ELIGIBLE COSTS
| 1. | Indirect costs relate to categories of expenditure that are not identifiable as specific costs directly linked to the project. A fixed percentage of the total amount ofdirect eligible costsmay be eligible as indirect costs, provided that:(a)the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;(b)the indirect costs are anticipated in the forward budget of the project;(c)the indirect costs do not include costs assigned to another heading of the budget for the project;(d)the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;(e)as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. | (a) | the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs; | (b) | the indirect costs are anticipated in the forward budget of the project; | (c) | the indirect costs do not include costs assigned to another heading of the budget for the project; | (d) | the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget; | (e) | as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. | — | where the responsible authority acts as an executing body as defined in Article 7(3), or | — | where subcontracting exceeds 40 % of the eligible direct costs.
(a) | the indirect costs are kept to a minimum and the exact percentage of indirect costs is set by the Member State in relation to needs;
(b) | the indirect costs are anticipated in the forward budget of the project;
(c) | the indirect costs do not include costs assigned to another heading of the budget for the project;
(d) | the indirect costs are not financed from other sources. Organisations receiving an operating grant received from the EU budget and/or from the Member States cannot include indirect costs in their forward budget;
(e) | as a general rule, the fixed percentage of indirect costs in relation to the total amount of direct eligible costs does not exceed 20 %. However, the fixed percentage of indirect costs shall not exceed 10 %:—where the responsible authority acts as an executing body as defined in Article 7(3), or—where subcontracting exceeds 40 % of the eligible direct costs. | — | where the responsible authority acts as an executing body as defined in Article 7(3), or | — | where subcontracting exceeds 40 % of the eligible direct costs.
— | where the responsible authority acts as an executing body as defined in Article 7(3), or
— | where subcontracting exceeds 40 % of the eligible direct costs.
| 2. | The percentage allocated to indirect costs shall cover the following costs in particular:(a)staff costs that are ineligible as direct costs as per point II.1.1.1(1);(b)administration and management expenses, such as costs identified in II.1.5.2;(c)bank fees and charges (except bank guarantees as defined in section II.1.7);(d)depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;(e)all costs linked to the project but excluded from section II.1, ‘Direct eligible costs’. | (a) | staff costs that are ineligible as direct costs as per point II.1.1.1(1); | (b) | administration and management expenses, such as costs identified in II.1.5.2; | (c) | bank fees and charges (except bank guarantees as defined in section II.1.7); | (d) | depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4; | (e) | all costs linked to the project but excluded from section II.1, ‘Direct eligible costs’.
(a) | staff costs that are ineligible as direct costs as per point II.1.1.1(1);
(b) | administration and management expenses, such as costs identified in II.1.5.2;
(c) | bank fees and charges (except bank guarantees as defined in section II.1.7);
(d) | depreciation of real estate and maintenance costs when linked to day-to-day administrative operations, such as costs identified in II.1.4.4;
(e) | all costs linked to the project but excluded from section II.1, ‘Direct eligible costs’.III. Ineligible expenditureThe following costs are not eligible:

(a) | VAT, except where the final beneficiary can show that he is unable to recover it;
(b) | return on capital, debt and debt service charges, debit interest, foreign exchange commissions and exchange losses, provisions for losses or potential future liabilities, interest owed, doubtful debts, fines, financial penalties, litigation costs, and excessive or reckless expenditure;
(c) | entertainment costs exclusively for project staff. Reasonable hospitality costs at social events justified by the project, such as an event at the end of the project or meetings of the project steering group, are permitted;
(d) | costs declared by the final beneficiary and covered by another project or work programme receiving a Community grant;
(e) | purchase of land;
(f) | staff costs for officials who contribute to project implementation by accomplishing tasks that are part of their normal routine;
(g) | contributions in kind.IV. Costs covered by assigned income
| 1. | In duly substantiated cases, co-financing of the project as regards the contribution from the final beneficiary and the partners in the project may be made up in part of contributions in terms of work carried out by permanent officials employed by these bodies and involved in the project. In this case these costs are not eligible as direct or indirect staff costs as defined under points II.1.1 and II.2 but as costs covered by assigned income.
| 2. | Such contributions shall not exceed 50 % of the total contribution given by the final beneficiary. In this case, the following rules shall apply:(a)tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;(b)public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;(c)the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority. | (a) | tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority; | (b) | public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority; | (c) | the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.
(a) | tasks of public officials are specifically linked to implementation of the project and do not arise from the statutory responsibilities of the public authority;
(b) | public officials entrusted with implementing a project are seconded by a duly documented decision of the competent authority;
(c) | the value of these contributions can be audited and may not exceed the costs actually borne and duly supported by accounting documents of the public authority.V. Technical assistance at the initiative of Member States
| 1. | At the initiative of each Member State, the following technical assistance measures are eligible for each annual programme, within the limits specified in Article 16 of the basic act:(a)expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);(b)expenditure relating to audits and on-the-spot checks of actions or projects;(c)expenditure relating to evaluations of actions or projects;(d)expenditure relating to information, dissemination and transparency in relation to actions;(e)expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;(f)expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;(g)expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | (a) | expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables); | (b) | expenditure relating to audits and on-the-spot checks of actions or projects; | (c) | expenditure relating to evaluations of actions or projects; | (d) | expenditure relating to information, dissemination and transparency in relation to actions; | (e) | expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds; | (f) | expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions; | (g) | expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | — | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), | — | other staff employed to carry out tasks referred to in points (a) to (f), | — | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
(a) | expenditure relating to the preparation, selection, appraisal, management and monitoring of actions (including computer equipment and consumables);
(b) | expenditure relating to audits and on-the-spot checks of actions or projects;
(c) | expenditure relating to evaluations of actions or projects;
(d) | expenditure relating to information, dissemination and transparency in relation to actions;
(e) | expenditure on the acquisition, installation and maintenance of computerised systems for the management, monitoring and evaluation of the Funds;
(f) | expenditure on meetings of monitoring committees and sub-committees relating to the implementation of actions. This expenditure may also include the costs of experts and other participants in these committees, including third-country participants, where their presence is essential to the effective implementation of actions;
(g) | expenditure on salaries, including social security contributions, although only in the following cases:—civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),—other staff employed to carry out tasks referred to in points (a) to (f),—the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance. | — | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f), | — | other staff employed to carry out tasks referred to in points (a) to (f), | — | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
— | civil servants or other public officials seconded by duly documented decision of the competent authority to carry out tasks referred to in points (a) to (f),
— | other staff employed to carry out tasks referred to in points (a) to (f),
— | the period of secondment or employment may not exceed the final date for the eligibility of expenditure laid down in the decision approving the assistance.
| 2. | Technical assistance may finance expenses incurred by any of the following bodies: responsible authority, delegated authority, audit authority, certifying authority.
| 3. | Activities linked to technical assistance must be performed and the corresponding payments made after 1 January of the year referred to in the financing decision approving the annual programmes of Member States. The eligibility period lasts until the end of June of the year N(3)+2 or any later date compatible with the deadline for the submission of the final report on implementation of the annual programme.
| 4. | Any procurement must be carried out in accordance with national procurement rules established in the Member State.
| 5. | Member States may implement technical assistance measures for this Fund together with technical assistance measures for some or all of the four Funds. However, in that case only the portion of the costs used to implement the common measure corresponding to this Fund shall be eligible for financing under this Fund, and Member States shall ensure that:(a)the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and(b)there is no double financing of costs. | (a) | the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and | (b) | there is no double financing of costs.
(a) | the portion of costs for common measures is charged to the corresponding Fund in a reasonable and verifiable manner; and
(b) | there is no double financing of costs.
(1) Including assigned income as described in point IV.
(2) Where ‘N’ is the year referred to in the financing decision approving the annual programmes of Member States.
(3) Where ‘N’ is the year referred to in the financing decision approving the annual programmes of Member States.

APPLICATION FOR EMERGENCY MEASURES

ANNEX 12MEMBER STATE:RESPONSIBLE AUTHORITY:YEAR OF APPLICATION:ANNUAL PROGRAMME TO BE AMENDED:1. Description of the situation of particular pressure requiring emergency measures
| 1.1. | An indication of the exceptional character of the situation
| 1.2. | The number and nature of arrivals
| 1.3. | The effects of these arrivals on reception capacities, the asylum system or infrastructure
| 1.4. | The urgent needs
| 1.5. | The short-term objectives2. Emergency measures envisaged
| 2.1. | Measure 1
| 2.2. | Measure 2
| 2.3. | Etc.Aspects of the measure presented when describing each measure under point 2.1 to etc.
1. | Purpose and scope of the measure(1), including target group
2. | Duration of the measure(2)
3. | Where appropriate, justification regarding project(s) implemented directly by the responsible authority acting as executing body
4. | Expected grant recipients
5. | Expected quantified results and indicators to be used
6. | Visibility of EC funding
7. | Complementarity with existing actions supported by the European Refugee Fund3. Eligibility rules
| 3.1. | Start date and end date of all the measures
| 3.2. | Derogations to the eligibility rules on expenditure, referred to in Annex 11 of this decision, in accordance with Article 5 of the basic act4. Indicative financing planFinancial tables replacing the tables in Annex 3 under the heading ‘Other operations’ (with relevant details).

(1) In accordance with the specific rules on eligibility under the basic act.
(2) Maximum of six months.

Pending: 32007D0868

22.12.2007 EN Official Journal of the European Union L 340/100
(1) On 28 June 2007, the Council adopted Decision 2007/445/EC implementing Article 2(3) of Regulation (EC) No 2580/2001 on specific restrictive measures directed against certain persons and entities with a view to combating terrorism(2), and establishing an updated list of persons and entities to which that Regulation applies.
(2) The Council has provided all the persons, groups and entities for which this was practically possible with statements of reasons explaining the reasons why they have been listed in Decision 2007/445/EC.
(3) By way of a notice published in theOfficial Journal of the European Unionon 29 June 2007(3), the Council informed the persons, groups and entities listed in Decision 2007/445/EC that it had decided to maintain them on the list. The Council also informed the persons, groups and entities concerned that it was possible to request the Council’s statement of reasons for including them on the list (where this had not already been communicated to them).
(4) The Council has carried out a complete review of the list of persons, groups and entities to which Regulation (EC) No 2580/2001 applies, as required by Article 2(3) of that Regulation. In this regard, it has taken account of observations submitted to the Council by those concerned.
(5) Following this review, the Council has concluded that the persons, groups and entities listed in the Annex to this Decision have been involved in terrorist acts within the meaning of Article 1(2) and (3) of Council Common Position 2001/931/CFSP of 27 December 2001 on the application of specific measures to combat terrorism(4), that a decision has been taken with respect to them by a competent authority within the meaning of Article 1(4) of that Common Position, and that they should continue to be subject to the specific restrictive measures provided for in Regulation (EC) No 2580/2001.
(6) The list of the persons, groups and entities to which Regulation (EC) No 2580/2001 applies should be updated accordingly,
1. ABOU, Rabah Naami (a.k.a. Naami Hamza, a.k.a. Mihoubi Faycal, a.k.a. Fellah Ahmed, a.k.a. Dafri Rèmi Lahdi), born 1.2.1966 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
2. ABOUD, Maisi (a.k.a. The Swiss Abderrahmane), born 17.10.1964 in Algiers (Algeria), – member of ‘al-Takfir’ and ‘al-Hijra’
3. AKHNIKH, Ismail (a.k.a. SUHAIB, a.k.a. SOHAIB), born 22.10.1982 in Amsterdam (The Netherlands), passport (The Netherlands) No. NB0322935, –member of the ‘Hofstadgroep’
4. AL-MUGHASSIL, Ahmad Ibrahim (a.k.a. ABU OMRAN, a.k.a. AL-MUGHASSIL, Ahmed Ibrahim), born 26.6.1967 in Qatif-Bab al Shamal (Saudi Arabia), citizen of Saudi Arabia
5. AL-NASSER, Abdelkarim Hussein Mohamed, born in Al Ihsa (Saudi Arabia), citizen of Saudi Arabia
6. AL YACOUB, Ibrahim Salih Mohammed, born 16.10.1966 in Tarut (Saudi Arabia), citizen of Saudi Arabia
7. AOURAGHE, Zine Labidine (a.k.a. Halifi Laarbi MOHAMED, a.k.a. Abed, a.k.a. Abid, a.k.a. Abu ISMAIL), born 18.7.1978 in Nador (Morocco), passport (Spain) No. ESPP278036 – member of the ‘Hofstadgroep’
8. ARIOUA, Azzedine, born 20.11.1960 in Costantine (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
9. ARIOUA, Kamel (a.k.a. Lamine Kamel), born 18.8.1969 in Costantine (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
10. ASLI, Mohamed (a.k.a. Dahmane Mohamed), born 13.5.1975 in Ain Taya (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
11. ASLI, Rabah, born 13.5.1975 in Ain Taya (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
12. ATWA, Ali (a.k.a. BOUSLIM, Ammar Mansour, a.k.a. SALIM, Hassan Rostom), Lebanon, born 1960 in Lebanon, citizen of Lebanon
13. BOUGHABA, Mohamed Fahmi (a.k.a. Mohammed Fahmi BOURABA, a.k.a. Mohammed Fahmi BURADA, a.k.a. Abu MOSAB), born 6.12.1981 in Al Hoceima (Morocco) – member of the ‘Hofstadgroep’
14. BOUYERI, Mohammed (a.k.a. Abu ZUBAIR, a.k.a. SOBIAR, a.k.a. Abu ZOUBAIR), born 8.3.1978 in Amsterdam (The Netherlands) – member of the ‘Hofstadgroep’
15. DARIB, Noureddine (a.k.a. Carreto, a.k.a. Zitoun Mourad), born 1.2.1972 in Algeria – member of ‘al-Takfir’ and ‘al-Hijra’
16. DJABALI, Abderrahmane (a.k.a. Touil), born 1.6.1970 in Algeria – member of ‘al-Takfir’ and ‘al-Hijra’
17. EL FATMI, Nouredine (a.k.a. Nouriddin EL FATMI, a.k.a. Nouriddine EL FATMI, a.k.a. Noureddine EL FATMI, a.k.a. Abu AL KA'E KA'E, a.k.a. Abu QAE QAE, a.k.a. FOUAD, a.k.a. FZAD, a.k.a. Nabil EL FATMI, a.k.a. Ben MOHAMMED, a.k.a. Ben Mohand BEN LARBI, a.k.a. Ben Driss Muhand IBN LARBI, a.k.a. Abu TAHAR, a.k.a. EGGIE), born 15.8.1982 in Midar (Morocco), passport (Morocco) No. N829139 – member of the ‘Hofstadgroep’
18. EL-HOORIE, Ali Saed Bin Ali (a.k.a. AL-HOURI, Ali Saed Bin Ali, a.k.a EL-HOURI, Ali Saed Bin Ali), born 10.7.1965 or 11.7.1965 in El Dibabiya (Saudi Arabia), citizen of Saudi Arabia
19. EL MORABIT, Mohamed, born 24.1.1981 in Al Hoceima (Morocco), passport (Morocco) No. K789742 – member of the ‘Hofstadgroep’
20. ETTOUMI, Youssef (a.k.a. Youssef TOUMI), born 20.10.1977 in Amsterdam (The Netherlands), ID-card (The Netherlands) No. LNB4576246 – member of the ‘Hofstadgroep’
21. FAHAS, Sofiane Yacine, born 10.9.1971 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
22. HAMDI, Ahmed (a.k.a. Abu IBRAHIM), born 5.9.1978 in Beni Said (Morocco), passport (Morocco) No. K728658 – member of the ‘Hofstadgroep’
23. IZZ-AL-DIN, Hasan (a.k.a GARBAYA, Ahmed, a.k.a. SA-ID, a.k.a. SALWWAN, Samir), Lebanon, born 1963 in Lebanon, citizen of Lebanon
24. LASSASSI, Saber (a.k.a. Mimiche), born 30.11.1970 in Constantine (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
25. MOHAMMED, Khalid Shaikh (a.k.a. ALI, Salem, a.k.a. BIN KHALID, Fahd Bin Adballah, a.k.a. HENIN, Ashraf Refaat Nabith, a.k.a. WADOOD, Khalid Adbul), born 14.4.1965 or 1.3.1964 in Pakistan, passport No 488555
26. MOKTARI, Fateh (a.k.a. Ferdi Omar), born 26.12.1974 in Hussein Dey (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
27. MUGHNIYAH, Imad Fa'iz (a.k.a. MUGHNIYAH, Imad Fayiz), born 7.12.1962 in Tayr Dibba (Lebanon), passport (Lebanon) No 432298 – Senior Intelligence Officer of ‘HIZBALLAH’
28. NOUARA, Farid, born 25.11.1973 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
29. RESSOUS, Hoari (a.k.a. Hallasa Farid), born 11.9.1968 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
30. SEDKAOUI, Noureddine (a.k.a. Nounou), born 23.6.1963 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
31. SELMANI, Abdelghani (a.k.a. Gano), born 14.6.1974 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
32. SENOUCI, Sofiane, born 15.4.1971 in Hussein Dey (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
33. SISON, Jose Maria (a.k.a. Armando Liwanag, a.k.a. Joma), born 8.2.1939 in Cabugao (Philippines) – person in charge of the ‘Communist Party of the Philippines’, including ‘NPA’
34. TINGUALI, Mohammed (a.k.a. Mouh di Kouba), born 21.4.1964 in Blida (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
35. WALTERS, Jason Theodore James (a.k.a. Abdullah, a.k.a. David), born 6.3.1985 in Amersfoort (The Netherlands), passport (The Netherlands) No. NE8146378 – member of the ‘Hofstadgroep’
1. ‘Abu Nidal Organisation’ – ‘ANO’ (a.k.a. ‘Fatah Revolutionary Council’, a.k.a. ‘Arab Revolutionary Brigades’, a.k.a. ‘Black September’, a.k.a. ‘Revolutionary Organisation of Socialist Muslims’)
2. ‘Al-Aqsa Martyrs' Brigade’
3. ‘Al-Aqsa e.V.’
4. ‘Al-Takfir’ and ‘Al-Hijra’
5. ‘Aum Shinrikyo’ (a.k.a. ‘AUM’, a.k.a. ‘Aum Supreme Truth’, a.k.a. ‘Aleph’)
6. ‘Babbar Khalsa’
7. ‘Communist Party of the Philippines’, including ‘New Peoples Army’ – ‘NPA’, Philippines, linked to Sison Jose Maria (a.k.a. Armando Liwanag, a.k.a. Joma, the person in charge of the ‘Communist Party of the Philippines’, including ‘NPA’)
8. ‘Gama'a al-Islamiyya’ (a.k.a. ‘Al-Gama'a al-Islamiyya’) (‘Islamic Group’ – ‘IG’)
9. ‘İslami Büyük Doğu Akıncılar Cephesi’ – ‘IBDA-C’ (‘Great Islamic Eastern Warriors Front’)
10. ‘Hamas’, including ‘Hamas-Izz al-Din al-Qassem’
11. ‘Hizbul Mujahideen’ – ‘HM’
12. ‘Hofstadgroep’
13. ‘Holy Land Foundation for Relief and Development’
14. ‘International Sikh Youth Federation’ – ‘ISYF’
15. ‘Kahane Chai’ (a.k.a. ‘Kach’)
16. ‘Khalistan Zindabad Force’ – ‘KZF’
17. ‘Kurdistan Workers' Party’ – ‘PKK’, (a.k.a. ‘KADEK’, a.k.a. ‘KONGRA-GEL’)
18. ‘Liberation Tigers of Tamil Eelam’ – ‘LTTE’
19. ‘Mujahedin-e Khalq Organisation’ – ‘MEK’ or ‘MKO’, excluding the ‘National Council of Resistance of Iran’ – ‘NCRI’ (a.k.a. ‘The National Liberation Army of Iran’ –‘NLA’ (the militant wing of the ‘MEK’), a.k.a. the ‘People's Mujahidin of Iran’ – ‘PMOI’, a.k.a. ‘Muslim Iranian Student's Society’)
20. ‘Ejército de Liberación Nacional’ (‘National Liberation Army’)
21. ‘Palestine Liberation Front’ – ‘PLF’
22. ‘Palestinian Islamic Jihad’ – ‘PIJ’
23. ‘Popular Front for the Liberation of Palestine’ – ‘PFLP’
24. ‘Popular Front for the Liberation of Palestine – General Command’ (a.k.a. ‘PFLP – General Command’)
25. ‘Fuerzas armadas revolucionarias de Colombia’ – ‘FARC’ (‘Revolutionary Armed Forces of Colombia’)
26. ‘Devrimci Halk Kurtuluș Partisi-Cephesi’ – ‘DHKP/C’ (a.k.a. ‘Devrimci Sol’ (‘Revolutionary Left’), a.k.a. ‘Dev Sol’) (‘Revolutionary People's Liberation Army/Front/Party’)
27. ‘Sendero Luminoso’ – ‘SL’ (‘Shining Path’)
28. ‘Stichting Al Aqsa’ (a.k.a. ‘Stichting Al Aqsa Nederland’, a.k.a. ‘Al Aqsa Nederland’)
29. ‘Teyrbazen Azadiya Kurdistan’ – ‘TAK’ (a.k.a. ‘Kurdistan Freedom Falcons’, a.k.a. ‘Kurdistan Freedom Hawks’)
30. ‘Autodefensas Unidas de Colombia’ – ‘AUC’ (‘United Self-Defense Forces/Group of Colombia’)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to Council Regulation (EC) No 2580/2001 of 27 December 2001 on specific restrictive measures directed against certain persons and entities with a view to combating terrorism(1), and in particular Article 2(3) thereof,
(1) On 28 June 2007, the Council adopted Decision 2007/445/EC implementing Article 2(3) of Regulation (EC) No 2580/2001 on specific restrictive measures directed against certain persons and entities with a view to combating terrorism(2), and establishing an updated list of persons and entities to which that Regulation applies.
(2) The Council has provided all the persons, groups and entities for which this was practically possible with statements of reasons explaining the reasons why they have been listed in Decision 2007/445/EC.
(3) By way of a notice published in theOfficial Journal of the European Unionon 29 June 2007(3), the Council informed the persons, groups and entities listed in Decision 2007/445/EC that it had decided to maintain them on the list. The Council also informed the persons, groups and entities concerned that it was possible to request the Council’s statement of reasons for including them on the list (where this had not already been communicated to them).
(4) The Council has carried out a complete review of the list of persons, groups and entities to which Regulation (EC) No 2580/2001 applies, as required by Article 2(3) of that Regulation. In this regard, it has taken account of observations submitted to the Council by those concerned.
(5) Following this review, the Council has concluded that the persons, groups and entities listed in the Annex to this Decision have been involved in terrorist acts within the meaning of Article 1(2) and (3) of Council Common Position 2001/931/CFSP of 27 December 2001 on the application of specific measures to combat terrorism(4), that a decision has been taken with respect to them by a competent authority within the meaning of Article 1(4) of that Common Position, and that they should continue to be subject to the specific restrictive measures provided for in Regulation (EC) No 2580/2001.
(6) The list of the persons, groups and entities to which Regulation (EC) No 2580/2001 applies should be updated accordingly,
HAS DECIDED AS FOLLOWS:

Article 1
The list provided for in Article 2(3) of Regulation (EC) No 2580/2001 shall be replaced by the list contained in the Annex hereto.

Article 2
Decision 2007/445/EC is hereby repealed.

Article 3
This Decision shall take effect on the day of its publication.

Article 4
This Decision shall be published in theOfficial Journal of the European Union.

THE COUNCIL OF THE EUROPEAN UNION,
Having regard to Council Regulation (EC) No 2580/2001 of 27 December 2001 on specific restrictive measures directed against certain persons and entities with a view to combating terrorism(1), and in particular Article 2(3) thereof,
(1) On 28 June 2007, the Council adopted Decision 2007/445/EC implementing Article 2(3) of Regulation (EC) No 2580/2001 on specific restrictive measures directed against certain persons and entities with a view to combating terrorism(2), and establishing an updated list of persons and entities to which that Regulation applies.
(2) The Council has provided all the persons, groups and entities for which this was practically possible with statements of reasons explaining the reasons why they have been listed in Decision 2007/445/EC.
(3) By way of a notice published in theOfficial Journal of the European Unionon 29 June 2007(3), the Council informed the persons, groups and entities listed in Decision 2007/445/EC that it had decided to maintain them on the list. The Council also informed the persons, groups and entities concerned that it was possible to request the Council’s statement of reasons for including them on the list (where this had not already been communicated to them).
(4) The Council has carried out a complete review of the list of persons, groups and entities to which Regulation (EC) No 2580/2001 applies, as required by Article 2(3) of that Regulation. In this regard, it has taken account of observations submitted to the Council by those concerned.
(5) Following this review, the Council has concluded that the persons, groups and entities listed in the Annex to this Decision have been involved in terrorist acts within the meaning of Article 1(2) and (3) of Council Common Position 2001/931/CFSP of 27 December 2001 on the application of specific measures to combat terrorism(4), that a decision has been taken with respect to them by a competent authority within the meaning of Article 1(4) of that Common Position, and that they should continue to be subject to the specific restrictive measures provided for in Regulation (EC) No 2580/2001.
(6) The list of the persons, groups and entities to which Regulation (EC) No 2580/2001 applies should be updated accordingly,
HAS DECIDED AS FOLLOWS:
The list provided for in Article 2(3) of Regulation (EC) No 2580/2001 shall be replaced by the list contained in the Annex hereto.
Decision 2007/445/EC is hereby repealed.
This Decision shall take effect on the day of its publication.
This Decision shall be published in theOfficial Journal of the European Union.

List of persons, groups and entities referred to in Article 1

ANNEX1. PERSONS
| 1. | ABOU, Rabah Naami (a.k.a. Naami Hamza, a.k.a. Mihoubi Faycal, a.k.a. Fellah Ahmed, a.k.a. Dafri Rèmi Lahdi), born 1.2.1966 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 2. | ABOUD, Maisi (a.k.a. The Swiss Abderrahmane), born 17.10.1964 in Algiers (Algeria), – member of ‘al-Takfir’ and ‘al-Hijra’
| 3. | AKHNIKH, Ismail (a.k.a. SUHAIB, a.k.a. SOHAIB), born 22.10.1982 in Amsterdam (The Netherlands), passport (The Netherlands) No. NB0322935, –member of the ‘Hofstadgroep’
| 4. | AL-MUGHASSIL, Ahmad Ibrahim (a.k.a. ABU OMRAN, a.k.a. AL-MUGHASSIL, Ahmed Ibrahim), born 26.6.1967 in Qatif-Bab al Shamal (Saudi Arabia), citizen of Saudi Arabia
| 5. | AL-NASSER, Abdelkarim Hussein Mohamed, born in Al Ihsa (Saudi Arabia), citizen of Saudi Arabia
| 6. | AL YACOUB, Ibrahim Salih Mohammed, born 16.10.1966 in Tarut (Saudi Arabia), citizen of Saudi Arabia
| 7. | AOURAGHE, Zine Labidine (a.k.a. Halifi Laarbi MOHAMED, a.k.a. Abed, a.k.a. Abid, a.k.a. Abu ISMAIL), born 18.7.1978 in Nador (Morocco), passport (Spain) No. ESPP278036 – member of the ‘Hofstadgroep’
| 8. | ARIOUA, Azzedine, born 20.11.1960 in Costantine (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 9. | ARIOUA, Kamel (a.k.a. Lamine Kamel), born 18.8.1969 in Costantine (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 10. | ASLI, Mohamed (a.k.a. Dahmane Mohamed), born 13.5.1975 in Ain Taya (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 11. | ASLI, Rabah, born 13.5.1975 in Ain Taya (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 12. | ATWA, Ali (a.k.a. BOUSLIM, Ammar Mansour, a.k.a. SALIM, Hassan Rostom), Lebanon, born 1960 in Lebanon, citizen of Lebanon
| 13. | BOUGHABA, Mohamed Fahmi (a.k.a. Mohammed Fahmi BOURABA, a.k.a. Mohammed Fahmi BURADA, a.k.a. Abu MOSAB), born 6.12.1981 in Al Hoceima (Morocco) – member of the ‘Hofstadgroep’
| 14. | BOUYERI, Mohammed (a.k.a. Abu ZUBAIR, a.k.a. SOBIAR, a.k.a. Abu ZOUBAIR), born 8.3.1978 in Amsterdam (The Netherlands) – member of the ‘Hofstadgroep’
| 15. | DARIB, Noureddine (a.k.a. Carreto, a.k.a. Zitoun Mourad), born 1.2.1972 in Algeria – member of ‘al-Takfir’ and ‘al-Hijra’
| 16. | DJABALI, Abderrahmane (a.k.a. Touil), born 1.6.1970 in Algeria – member of ‘al-Takfir’ and ‘al-Hijra’
| 17. | EL FATMI, Nouredine (a.k.a. Nouriddin EL FATMI, a.k.a. Nouriddine EL FATMI, a.k.a. Noureddine EL FATMI, a.k.a. Abu AL KA’E KA’E, a.k.a. Abu QAE QAE, a.k.a. FOUAD, a.k.a. FZAD, a.k.a. Nabil EL FATMI, a.k.a. Ben MOHAMMED, a.k.a. Ben Mohand BEN LARBI, a.k.a. Ben Driss Muhand IBN LARBI, a.k.a. Abu TAHAR, a.k.a. EGGIE), born 15.8.1982 in Midar (Morocco), passport (Morocco) No. N829139 – member of the ‘Hofstadgroep’
| 18. | EL-HOORIE, Ali Saed Bin Ali (a.k.a. AL-HOURI, Ali Saed Bin Ali, a.k.a EL-HOURI, Ali Saed Bin Ali), born 10.7.1965 or 11.7.1965 in El Dibabiya (Saudi Arabia), citizen of Saudi Arabia
| 19. | EL MORABIT, Mohamed, born 24.1.1981 in Al Hoceima (Morocco), passport (Morocco) No. K789742 – member of the ‘Hofstadgroep’
| 20. | ETTOUMI, Youssef (a.k.a. Youssef TOUMI), born 20.10.1977 in Amsterdam (The Netherlands), ID-card (The Netherlands) No. LNB4576246 – member of the ‘Hofstadgroep’
| 21. | FAHAS, Sofiane Yacine, born 10.9.1971 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 22. | HAMDI, Ahmed (a.k.a. Abu IBRAHIM), born 5.9.1978 in Beni Said (Morocco), passport (Morocco) No. K728658 – member of the ‘Hofstadgroep’
| 23. | IZZ-AL-DIN, Hasan (a.k.a GARBAYA, Ahmed, a.k.a. SA-ID, a.k.a. SALWWAN, Samir), Lebanon, born 1963 in Lebanon, citizen of Lebanon
| 24. | LASSASSI, Saber (a.k.a. Mimiche), born 30.11.1970 in Constantine (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 25. | MOHAMMED, Khalid Shaikh (a.k.a. ALI, Salem, a.k.a. BIN KHALID, Fahd Bin Adballah, a.k.a. HENIN, Ashraf Refaat Nabith, a.k.a. WADOOD, Khalid Adbul), born 14.4.1965 or 1.3.1964 in Pakistan, passport No 488555
| 26. | MOKTARI, Fateh (a.k.a. Ferdi Omar), born 26.12.1974 in Hussein Dey (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 27. | MUGHNIYAH, Imad Fa’iz (a.k.a. MUGHNIYAH, Imad Fayiz), born 7.12.1962 in Tayr Dibba (Lebanon), passport (Lebanon) No 432298 – Senior Intelligence Officer of ‘HIZBALLAH’
| 28. | NOUARA, Farid, born 25.11.1973 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 29. | RESSOUS, Hoari (a.k.a. Hallasa Farid), born 11.9.1968 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 30. | SEDKAOUI, Noureddine (a.k.a. Nounou), born 23.6.1963 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 31. | SELMANI, Abdelghani (a.k.a. Gano), born 14.6.1974 in Algiers (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 32. | SENOUCI, Sofiane, born 15.4.1971 in Hussein Dey (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 33. | SISON, Jose Maria (a.k.a. Armando Liwanag, a.k.a. Joma), born 8.2.1939 in Cabugao (Philippines) – person in charge of the ‘Communist Party of the Philippines’, including ‘NPA’
| 34. | TINGUALI, Mohammed (a.k.a. Mouh di Kouba), born 21.4.1964 in Blida (Algeria) – member of ‘al-Takfir’ and ‘al-Hijra’
| 35. | WALTERS, Jason Theodore James (a.k.a. Abdullah, a.k.a. David), born 6.3.1985 in Amersfoort (The Netherlands), passport (The Netherlands) No. NE8146378 – member of the ‘Hofstadgroep’2. GROUPS AND ENTITIES
| 1. | ‘Abu Nidal Organisation’ – ‘ANO’ (a.k.a. ‘Fatah Revolutionary Council’, a.k.a. ‘Arab Revolutionary Brigades’, a.k.a. ‘Black September’, a.k.a. ‘Revolutionary Organisation of Socialist Muslims’)
| 2. | ‘Al-Aqsa Martyrs’ Brigade’
| 3. | ‘Al-Aqsa e.V.’
| 4. | ‘Al-Takfir’ and ‘Al-Hijra’
| 5. | ‘Aum Shinrikyo’ (a.k.a. ‘AUM’, a.k.a. ‘Aum Supreme Truth’, a.k.a. ‘Aleph’)
| 6. | ‘Babbar Khalsa’
| 7. | ‘Communist Party of the Philippines’, including ‘New Peoples Army’ – ‘NPA’, Philippines, linked to Sison Jose Maria (a.k.a. Armando Liwanag, a.k.a. Joma, the person in charge of the ‘Communist Party of the Philippines’, including ‘NPA’)
| 8. | ‘Gama’a al-Islamiyya’ (a.k.a. ‘Al-Gama’a al-Islamiyya’) (‘Islamic Group’ – ‘IG’)
| 9. | ‘İslami Büyük Doğu Akıncılar Cephesi’ – ‘IBDA-C’ (‘Great Islamic Eastern Warriors Front’)
| 10. | ‘Hamas’, including ‘Hamas-Izz al-Din al-Qassem’
| 11. | ‘Hizbul Mujahideen’ – ‘HM’
| 12. | ‘Hofstadgroep’
| 13. | ‘Holy Land Foundation for Relief and Development’
| 14. | ‘International Sikh Youth Federation’ – ‘ISYF’
| 15. | ‘Kahane Chai’ (a.k.a. ‘Kach’)
| 16. | ‘Khalistan Zindabad Force’ – ‘KZF’
| 17. | ‘Kurdistan Workers’ Party’ – ‘PKK’, (a.k.a. ‘KADEK’, a.k.a. ‘KONGRA-GEL’)
| 18. | ‘Liberation Tigers of Tamil Eelam’ – ‘LTTE’
| 19. | ‘Mujahedin-e Khalq Organisation’ – ‘MEK’ or ‘MKO’, excluding the ‘National Council of Resistance of Iran’ – ‘NCRI’ (a.k.a. ‘The National Liberation Army of Iran’ –‘NLA’ (the militant wing of the ‘MEK’), a.k.a. the ‘People’s Mujahidin of Iran’ – ‘PMOI’, a.k.a. ‘Muslim Iranian Student’s Society’)
| 20. | ‘Ejército de Liberación Nacional’ (‘National Liberation Army’)
| 21. | ‘Palestine Liberation Front’ – ‘PLF’
| 22. | ‘Palestinian Islamic Jihad’ – ‘PIJ’
| 23. | ‘Popular Front for the Liberation of Palestine’ – ‘PFLP’
| 24. | ‘Popular Front for the Liberation of Palestine – General Command’ (a.k.a. ‘PFLP – General Command’)
| 25. | ‘Fuerzas armadas revolucionarias de Colombia’ – ‘FARC’ (‘Revolutionary Armed Forces of Colombia’)
| 26. | ‘Devrimci Halk Kurtuluș Partisi-Cephesi’ – ‘DHKP/C’ (a.k.a. ‘Devrimci Sol’ (‘Revolutionary Left’), a.k.a. ‘Dev Sol’) (‘Revolutionary People’s Liberation Army/Front/Party’)
| 27. | ‘Sendero Luminoso’ – ‘SL’ (‘Shining Path’)
| 28. | ‘Stichting Al Aqsa’ (a.k.a. ‘Stichting Al Aqsa Nederland’, a.k.a. ‘Al Aqsa Nederland’)
| 29. | ‘Teyrbazen Azadiya Kurdistan’ – ‘TAK’ (a.k.a. ‘Kurdistan Freedom Falcons’, a.k.a. ‘Kurdistan Freedom Hawks’)
| 30. | ‘Autodefensas Unidas de Colombia’ – ‘AUC’ (‘United Self-Defense Forces/Group of Colombia’)