‘ANNEX I(a)

(see Article 2(2))

Estimated budget per activity in euro:

	Staff costs	Subcontracting	Capital Equipment	Consumables	Shipment of samples for comparative tests	Missions	Workshops	Training activities	Meetings
Activity 1
Activity 2
Activity 3
Activity N
Total

‘ANNEX I(b)

(See Article 2(2))

Estimated budget for laboratories’ expenditure in respect of Union activities for the calendar year covered by that budget

Name and address of the EU Reference Laboratory:

Bank account to which Union financial aid is to be transferred:

IMPORTANT: All costs must be expressed in euro

1.   STAFF

Category (1)	Status (2)	Gross monthly salary (3)	Time spent on work programme (number of days) (4)	Total eligible costs
TOTAL:

Percentage of the laboratory’s overall budget: … %

2.   SUBCONTRACTING

Description	Cost excluding VAT	VAT	Total cost
TOTAL:

Percentage of the laboratory’s overall budget: … %

3.   CAPITAL EQUIPMENT

	Description	Cost excluding VAT	VAT	Total cost/value	Date of purchase or rental	Date of delivery	Depreciation period (36 or 60 months)	% use for work programme	Annual depreciation cost
2.1 Equipment to be acquired during the period in question
2.2 Equipment acquired before the period in question
TOTAL:

Percentage of the laboratory’s overall budget: … %

4.   CONSUMABLES

Description by type (5)	Cost excluding VAT	VAT	Total cost
TOTAL:

Percentage of the laboratory’s overall budget: … %

5.   SHIPMENT OF SAMPLES FOR COMPARATIVE TESTS

Description	Supplier	Cost excluding VAT	VAT	Total cost
TOTAL:

Percentage of the laboratory’s overall budget: … %

6.   MISSIONS

Description	Travel expenses	Hotel expenses	Daily allowance	Total
TOTAL:

Percentage of the laboratory’s overall budget: … %

7.   WORKSHOPS

	Cost
Participants’ travel expenses:
Hotel expenses:
Participants’ daily allowances:
TOTAL:

Percentage of the laboratory’s overall budget: … %

8.   TRAINING ACTIVITIES

	Cost
Participants’ travel expenses:
Hotel expenses:
Participants’ daily allowances:
TOTAL:

Percentage of the laboratory’s overall budget: … %

9.   MEETINGS

Description	Travel expenses	Hotel expenses	Daily allowance	Total
TOTAL:

Percentage of the laboratory’s overall budget: … %

10.   OVERHEADS AND TOTAL EXPENDITURE FOR ACTIVITIES

Subtotal of items listed in tables at points 1 to 9
Overheads: 7 % of subtotal
TOTAL EXPENDITURE:

‘ANNEX II

Eligibility rules applicable to expenditure relating to staff, subcontracting, capital equipment, consumables, shipment of samples for comparative tests, missions, workshops, training activities, meetings and overheads

(see Article 10(2))

1.   Staff

Staff costs whatever the staff’s status, shall be limited to actual wage costs, namely remuneration, wages, social charges and retirement costs, for staff specifically allocated entirely or in part to the implementation of the work programme.

All staff working-time devoted to the work programme shall be recorded and certified on a basis of 220 working days/year (20 working days/month). Recording and certification shall be done at least once a month by the appointed project leader or a duly authorised senior member of the laboratories’ staff.

2.   Subcontracting

Reimbursement shall be based on the actual costs incurred.

3.   Capital equipment

Equipment purchased, leased or rented shall be eligible as direct costs. The reimbursable amount for leased or rented equipment may not exceed the amount at which such equipment could have been purchased. Reimbursable costs shall be calculated as follows:

A	=	period in months for which the equipment is to be used for the work programme, from the date of delivery
B	=	depreciation period of 60 months (36 months in the case of computer equipment costing less than EUR 25 000)
C	=	cost of equipment
D	=	percentage use of equipment on the work programme

For capital equipment costing less than EUR 3 000 the entire cost may be declared. There is no depreciation on such equipment.

4.   Consumables

Reimbursement shall be based on actual costs incurred.

All other expenditure on administration, business travel other than missions referred to in point 6 and secretarial services shall be considered to be covered by ‘overheads’ referred to in point 10.

5.   Shipment of samples for comparative tests

Reimbursement shall be based on the actual costs incurred in shipping samples for comparative tests.

6.   Missions

Travel and hotel expenses incurred by the staff of the laboratories for missions scheduled in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.

7.   Workshops

Expenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of 32 participants in workshops shall be eligible under the organisation of workshops.

Additional expenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of three invited speakers in workshops shall be eligible under the organisation of workshops.

Additional expenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of 10 representatives of third countries in workshops shall be eligible under the organisation of workshops.

8.   Training activities

Travel and hotel expenses incurred by a maximum of 32 representatives of national reference laboratories for training activities provided for in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.

9.   Meetings

Travel and hotel expenses incurred by a maximum of eight outside experts (namely experts that are not staff members of the EU reference laboratories) for meetings taking place on the premises of the laboratories and scheduled in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.

10.   Overheads

A flat-rate contribution of 7 % of actual eligible costs, calculated on the basis of all the direct costs listed in points 1 to 9, shall be made automatically.

‘ANNEX III(a)

(see Article 11(1)(a))

Financial report per activity

Expenditure per activity in euro:

	Staff costs	Subcontracting	Capital Equipment	Consumables	Shipment of samples for comparative tests	Missions	Workshops	Training activities	Meetings
Activity 1
Activity 2
Activity N
Total

‘ANNEX III(b)

(see Article 11(1)(a))

Certified financial report

Year:

Reference number of the annual financing decision:

Name and address of laboratory:

Ceiling on annual Union financial aid:

Category of costs	Estimated budget	Declared costs
1. Staff
2. Subcontracting
3. Capital equipment
4. Consumables
5. Shipment of samples for comparative tests
6. Missions
7. Workshops
8. Training activities
9. Meetings
Subtotal
10. Overheads: 7 % of subtotal
Total

Certification by the laboratory:

We certify that:

—	the expenditure listed above was incurred in connection with the Union activities defined in the work programme and was necessary to the performance of those Union activities,

—	the expenditure was actually incurred, accurately accounted for and eligible under Commission Implementing Regulation (EU) No 926/2011,

—	all supporting documents relating to the expenditure are available for inspection,

—	no other Union financial aid was requested for the activities of EU reference laboratories regarding the submitted financial report,

—	the Union financial aid does not have the purpose or effect of producing a profit for the beneficiary regarding the submitted financial report.

Date:	Date:
Name of Technical Director:	Name of Finance Officer:
Signature:	Signature:

Breakdown by category

(in euro)

1.   STAFF

Name of the person	Category	Status	Gross monthly salary	Time spent on work programme (number of days)	Total eligible costs
TOTAL:

Percentage of the laboratory’s overall budget: … %

2.   SUBCONTRACTING

Description	Supplier	Cost excluding VAT	VAT	Total cost
TOTAL:

Percentage of the laboratory’s overall budget: … %

3.   CAPITAL EQUIPMENT

	Description	Cost excluding VAT	VAT	Total cost/value	Date of purchase or rental	Date of delivery	Depreciation period (36 or 60 months)	% use for project	Annual depreciation cost
2.1 Equipment acquired for the purposes of the work programme
2.2 Equipment acquired prior to the start of the work programme
TOTAL

Percentage of the laboratory’s overall budget: … %

4.   CONSUMABLES

Description by type (6)	Supplier	Cost excluding VAT	VAT	Total cost
TOTAL

Percentage of the laboratory’s overall budget: … %

5.   SHIPMENT OF SAMPLES FOR COMPARATIVE TESTS

Description	Supplier	Cost excluding VAT	VAT	Total cost
TOTAL

Percentage of the laboratory’s overall budget: … %

6.   MISSIONS

Description	Travel expenses	Hotel expenses	Daily allowance	Total cost
TOTAL

Percentage of the laboratory’s overall budget: … %

7.   WORKSHOPS

	Cost
Participants’ travel expenses:
Hotel expenses:
Participants’ daily allowances:
TOTAL

Percentage of the laboratory’s overall budget: … %

8.   TRAINING ACTIVITIES

	Cost
Participants’ travel expenses:
Hotel expenses:
Participants’ daily allowances:
TOTAL

Percentage of the laboratory’s overall budget: … %

9.   MEETINGS

Description	Travel expenses	Hotel expenses	Daily allowance	Total cost
TOTAL

Percentage of the laboratory’s overall budget: … %

10.   OVERHEADS AND TOTAL EXPENDITURE FOR ACTIVITIES

Subtotal of items listed in tables at points 1 to 9
Overheads: 7 % of subtotal
TOTAL EXPENDITURE: