HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 241/2
EN
Official Journal of the European Union
17.9.2011
COMMISSION IMPLEMENTING REGULATION (EU) No 926/2011
of 12 September 2011
for the purposes of Council Decision 2009/470/EC as regards Union financial aid to the EU
reference laboratories for feed and food and the animal health sector
THE EUROPEAN COMMISSION,
(4) Under
Regulation
(EC)
No
1754/2006,
the
relationship
between the Commission and individual EU reference
laboratories is to be laid down in partnership agreements.
Partnership agreements are to run for 5 years and be
Having regard to the Treaty on the Functioning of the European
supported by a multiannual work programme.
Union,
(5) EU
reference
laboratories
are
listed
in
Annex
VII
to
Regu
Having regard to Council Decision 2009/470/EC of 25 May
lation (EC) No 882/2004. The Joint Research Centre was
2009 on expenditure in the veterinary field ( 1 ), and in particular
designated for some of them. As it is a directorate-
Article 31(2) thereof,
general of the Commission, this Regulation does not
apply. Rules governing the Union financial aid for the
Joint Research Centre are laid down in an annual admin
Whereas:
istrative arrangement.
(1) Decision
2009/470/EC
lays
down
the
procedures (6) The
level
of
the
annual
Union
financial
aid
for
the
governing the Union’s financial contribution towards
activity of certain EU reference laboratories is decided
inspection measures in the veterinary field. Pursuant to
on a yearly basis by annual financing decisions relating
that Decision, the Union is to contribute towards
to feed and food safety and animal health and live
improving the efficiency of veterinary inspections by
animals.
granting financial aid to EU liaison and EU reference
laboratories. It provides that any EU liaison or EU
reference laboratory designated as such in accordance
with Union veterinary legislation and fulfilling the
(7) In
2008,
the
Commission’s
Internal
Audit
Service
(IAS)
duties and requirements laid down therein, may receive
performed an audit on grant management in food safety,
Union aid.
animal health and welfare and plant health activity. The
IAS concluded that the detailed rules for the granting of
Union financial aid to EU reference laboratories for feed
and food and the animal health sector should be
(2) Regulation
(EC)
No
882/2004
of
the
European
simplified. To simplify the rules, the IAS suggested that
Parliament and of the Council of 29 April 2004 on
the Commission continue adopting annual financing
official controls performed to ensure the verification of
decisions on a yearly basis but without the need for
compliance with feed and food law, animal health and
partnership agreements between the Commission and
animal welfare rules ( 2 ) lays down the general tasks,
each individual EU reference laboratory.
duties and requirements for EU reference laboratories
for food and feed and for animal health and live
animals. EU reference laboratories for food and feed are
listed in Part I while EU reference laboratories for animal
(8) Meetings
and
training
activities
held
by
EU
reference
health and live animals are listed in Part II of Annex VII
laboratories need to be regularly organised. Therefore,
to that Regulation.
meetings and training activities should be added to the
list of eligible expenditure of this Regulation.
(3) Commission
Regulation
(EC)
No
1754/2006 of
28 November 2006 laying down detailed rules for the
(9)
For financial control purposes, Articles 9, 36 and 37 of
granting of Community financial assistance to
Council Regulation (EC) No 1290/2005 of 21 June 2005
Community reference laboratories for feed and food
on the financing of the common agricultural policy ( 4 )
and the animal health sector ( 3 ) lays down the detailed
are applicable.
rules for the granting of Union financial aid for the
operation of EU reference laboratories, as provided for
in Article 31 of Decision 2009/470/EC and Article 32 of
Regulation (EC) No 882/2004, and for the organisation
(10) Since a number of changes are to be made to Regulation
of workshops.
(EC) No 1754/2006, that Regulation should be repealed
and replaced by this Regulation in the interests of clarity,
while taking into account Regulation (EC) No 882/2004.
( 1 ) OJ L 155, 18.6.2009, p. 30.
( 2 ) OJ L 165, 30.4.2004, p. 1.
( 3 ) OJ L 331, 29.11.2006, p. 8.
( 4 ) OJ L 209, 11.8.2005, p. 1.

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EN
17.9.2011 Official
Journal
of
the
European
Union L
241/3
(11) This Regulation is to apply to all EU reference labora
Article 3
tories whose framework partnership agreements come to
an end in 2011 and for EU reference laboratories whose
Exchange rate
framework partnership agreements are terminated by
For estimated budgets in a currency other than the euro, the
mutual agreement. For EU reference laboratories whose
Commission shall apply the first exchange rate fixed in
framework partnership agreements are not terminated,
September of year ‘n’, as published in the C series of the
Regulation (EC) No 1754/2006 remains applicable.
Official Journal of the European Union.
(12) The
measures
provided
for
in
this
Regulation
are
in
Article 4
accordance with the opinion of the Standing
Committee on the Food Chain and Animal Health,
Approval
The Commission shall adopt an annual financing decision (‘the
annual financing decision’) approving the work programmes
HAS ADOPTED THIS REGULATION:
and the corresponding budgets for all laboratories.
CHAPTER I
Any amendment to work programmes shall be subject to the
GENERAL PROVISIONS
Commission’s prior written agreement.
Article 1
Article 5
Subject matter
Pre-financing
This Regulation lays down rules for the implementation of
Regulation (EC) No 882/2004 and Decision 2009/470/EC as
Following the adoption by the Commission of the annual
regards the arrangements for the granting of Union financial
financing decision, laboratories may request pre-financing
aid provided for in Article 32(7) of Regulation (EC) No
amounting to 70 % of the total aid for their work programme.
882/2004 and Article 31(1) of Decision 2009/470/EC for the
activities of EU reference laboratories (‘laboratories’) other than
Article 6
the Joint Research Centre, including for the organisation of
workshops, and the conditions according to which that aid is
Payment of the aid
granted.
The balance of Union financial aid for work programmes shall
be paid to laboratories following the approval of the financial
This Regulation shall apply to all EU reference laboratories
and technical reports referred to in Articles 11 and 16 provided
whose framework partnership agreements come to an end in
that laboratories have:
2011 and for EU reference laboratories whose framework part
nership agreements are terminated by mutual agreement. For
(a) implemented the work programme effectively;
EU laboratories whose framework partnership agreements are
not terminated, Regulation (EC) No 1754/2006 remains
applicable.
(b) submitted the financial and technical reports within the time
limits provided for in those Articles.
Article 2
Article 7
Work programme and estimated budget
Supporting documents
1. The
laboratories
shall,
by
1
September
of
each
calendar
year ‘n’:
1. Laboratories
shall
record
the
work
programme’s
expen
diture in their cost accounting system and keep all original
documents or certified copies for 7 years for financial control
(a) set out the Union activities planned during calendar year
purposes.
‘n + 1’, including the organisation of workshops, (‘the work
programme’) in collaboration with the Commission’s
services;
2. Laboratories
shall
keep
all
original
supporting
documents
or certified copies of the supporting documents relating to the
work programme receiving Union financial aid.
(b) submit to the Commission:
3. The
supporting
documents,
evidencing
all
the
expenditure
(i) the work programme;
referred to in the application for reimbursement, shall be sent to
the Commission on request.
(ii) the estimated budget per activity concerning the work
programme’s expenditure (‘the estimated budget’).
Article 8
Checks
2. Laboratories
shall
provide
the
estimated
budget
in
For financial control purposes, Articles 9, 36 and 37 of Regu
computerised form in accordance with Annexes I(a) and I(b).
lation (EC) No 1290/2005 shall apply.

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L 241/4
EN
Official Journal of the European Union
17.9.2011
CHAPTER II
If the submission deadline is exceeded by more than 1 month,
Union financial aid shall be reduced by 25 %.
ACTIVITIES OF THE LABORATORIES, EXCLUDING THE
ORGANISATION OF WORKSHOPS
Article 9
If the submission deadline is exceeded by more than 2 months,
Union financial aid shall be reduced by 50 %.
Definition
The activities of the laboratories are defined as being the tasks
deriving from their responsibilities laid down in Article 32 of
If the submission deadline is exceeded by more than 3 months,
Regulation (EC) No 882/2004.
Union financial aid shall be reduced by 75 %.
Article 10
If the submission deadline is exceeded by more than 4 months,
Eligibility
Union financial aid shall be reduced by 100 %.
1. Expenditure relating to staff dedicated to the activities
of the laboratories, subcontracting, capital equipment,
consumables, the shipment of samples for comparative tests,
Article 12
missions, meetings, training activities and overheads shall be
Exchange rate for payments in a currency other than the
eligible under the laboratories’ activities.
euro
For requests regarding the payment of balances submitted in a
2. The
expenditure
referred
to
in
paragraph
1
shall
be currency other than the euro, the Commission shall apply the
eligible within the limits set out in the relevant annual
first exchange rate fixed in March of year ‘n’, as published in the
financing decision and in accordance with the eligibility rules
C series of the Official Journal of the European Union.
set out in Annex II.
3. Laboratories
shall
submit
a
written
request
to
the However, the exchange rate for requests for the payment of
Commission for its prior approval to increase the budget of
balances for meetings and training activities submitted in a
one of the items (staff, subcontracting, capital equipment,
currency other than the euro shall be the rate provided for in
consumables, the shipment of samples for comparative tests,
Article 17.
missions, meetings or training activities) and/or one of the
activities mentioned in the work programme by more than
10 % and without exceeding the total eligible costs stipulated
Article 13
in the annual financing decision.
Value-added tax
Article 11
Non-recoverable value-added tax (VAT) paid by laboratories
shall be regarded as eligible expenditure pursuant to this Regu
Submission of reports on the laboratories’ activities
lation provided that laboratories submit, together with the
financial report provided for in Article 11(1), an attestation
1. Laboratories
shall
submit,
no
later
than
31
March
of from the Ministry of Finance of the relevant Member State or
calendar year ‘n + 2’, to the Commission the following reports:
from an equivalent authority confirming that the laboratory is
not subject or partially subject to VAT and that its area of
(a) a paper version and an electronic version of their financial
activity is not subject to this tax.
report drawn up in accordance with Annexes III(a) and
III(b);
CHAPTER III
(b) a technical report of their activities, certified by the
ORGANISATION OF WORKSHOPS
laboratory’s technical director.
Article 14
However, for meetings and training activities, the financial
Definition
report shall be drawn up and submitted in accordance with
A workshop is an annual date for information and coordination
Article 16.
to which all National Reference Laboratories are invited by the
laboratories.
The postmark shall serve as proof of the date of posting of the
financial and technical reports.
Article 15
2. Union
financial
aid
may
be
reduced
if
the
work
Eligibility
programme is not effectively and/or entirely executed.
1. Expenditure relating to travel costs, hotel expenses and
daily allowances for a maximum of thirty-two participants in
3. If
the
financial
and
technical
reports
are
not
sent
within workshops, to which at least one participant per Member State
the time limit provided for in paragraph 1, Union financial aid
has been invited, shall be eligible under the organisation of
shall be reduced.
workshops.

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EN
17.9.2011 Official
Journal
of
the
European
Union L
241/5
2. Additional
expenditure
relating
to
travel
costs,
hotel If the submission deadline is exceeded by more than 2 months,
expenses and daily allowances for a maximum of three
Union financial aid shall be reduced by 50 %.
invited speakers in workshops shall be eligible under the organi
sation of workshops.
If the submission deadline is exceeded by more than 3 months,
Union financial aid shall be reduced by 75 %.
3. Additional
expenditure
relating
to
travel
costs,
hotel
expenses and daily allowances for a maximum of ten represen
tatives of third countries in workshops shall be eligible under
If the submission deadline is exceeded by more than 4 months,
the organisation of workshops.
Union financial aid shall be reduced by 100 %.
4. Workshop
expenditure
referred
to
in
paragraphs
1,
2
and
Article 17
3 shall be eligible within the limits set out in the annual
financing decisions and in accordance with the eligibility rules
Exchange rate for payments in a currency other than the
set out in Annex IV. Derogations from paragraphs 1, 2 and 3
euro
may be granted in duly justified cases pursuant to the annual
For requests regarding the payment of balances submitted in a
financing decisions.
currency other than the euro, the Commission shall apply the
first exchange rate fixed in the month in which the workshop
Article 16
was held as published in the C series of the Official Journal of the
European Union.
Submission of reports on workshops
1. Laboratories
shall
submit,
no
later
than
2
months
CHAPTER IV
following the workshop, to the Commission the following:
FINAL PROVISIONS
(a) a paper version and an electronic version of their financial
Article 18
report on the workshops drawn up in accordance with
Repeal
Annex V;
Regulation (EC) No 1754/2006 is repealed.
(b) a technical report signed by the laboratory’s technical
director.
References to Regulation (EC) No 1754/2006 shall be construed
as being made to this Regulation.
The postmark shall serve as proof of the date of posting of the
financial and technical reports.
Article 19
Entry into force and applicability
2. If
the
workshops’
financial
and
technical
reports
are
not
sent within the time limit set out in paragraph 1, Union
This Regulation shall enter into force on the 20th day following
financial aid shall be reduced.
its publication in the Official Journal of the European Union.
If the submission deadline is exceeded by more than 1 month,
It shall apply to Union financial aid granted to laboratories from
Union financial aid shall be reduced by 25 %.
2012 onwards.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 September 2011.
For the Commission
The President
José Manuel BARROSO

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L 241/6
EN
Official Journal of the European Union
17.9.2011
ANNEX I(a)
(see Article 2(2))
Estimated budget per activity:
Staff costs Sub-Contract. Capital
Equipm. Consumables
Comparative
tests
Missions Meetings
Training
activities
Activity 1
Activity 2
Activity 3
Activity N
Total

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EN
17.9.2011 Official
Journal
of
the
European
Union L
241/7
ANNEX I(b)
Estimated budget for laboratories’ expenditure in respect of Union activities, including the organisation of work
shops from 1 January to 31 December
(see Article 2(2))
Name and address of the EU Reference Laboratory:
Bank account to which the financial aid should be transferred:
IMPORTANT: All costs must be expressed in euro or in the currency of the concerned Member State.
1. STAFF
Category ( 1 ) Status
( 2 ) Gross
monthly
salary
( 3 )
Time spent on project
(number of days) ( 4 )
Total eligible costs
( 1 ) To be specified for each person assigned to the project: senior scientist, junior scientist, technician, etc.
( 2 ) Public official, contract staff, etc. – for contract staff, state the dates on which the contract starts and ends.
( 3 ) Actual gross monthly salary (do not use pay scales), including social and other charges appearing on the salary statement.
( 4 ) Calculated on the reference basis of 220 days/year.
2. SUBCONTRACTING
Description Cost
excluding
VAT VAT Total
cost
3. CAPITAL EQUIPMENT
Cost/
Total Date of
Depreciation % use Annual
Description value
Date of period (36
excl.
VAT
cost/ purchase delivery
or 60
for
depreciation
VAT
value or rental
months)
project
cost
2.1. Equipment to be acquired
during the period in question
2.2. Equipment acquired before
the period in question
4. CONSUMABLES
Description by type ( 1 ) Cost
excluding
VAT VAT Total
cost
( 1 ) Examples: reagents, test animals, small laboratory supplies, etc.
5. THE SHIPMENT OF SAMPLES FOR COMPARATIVE TESTS
Description Cost
excluding
VAT VAT Total
cost

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L 241/8
EN
Official Journal of the European Union
17.9.2011
6. MISSIONS
Description Travel
cost Hotel Daily
allowance Total
7. MEETINGS
Description Travel
cost Hotel Daily
allowance Total
8. TRAINING ACTIVITIES
Cost
Participants’ travel expenses:
Hotel expenses:
Participants’ daily allowances:
Total expenditure for training activities:
9. OVERHEADS AND TOTAL EXPENDITURE FOR ACTIVITIES
Total expenditure (total items 1 to 8):
Overheads: 7 %
Total expenditure for activities:
10. WORKSHOPS
Cost
Participants’ travel expenses:
Hotel expenses:
Participants’ daily allowances:
Total expenditure for workshop:
FINAL ESTIMATED BUDGET
Total expenditure regarding activities:
Total expenditure regarding the workshop:
Final estimated budget:

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EN
17.9.2011 Official
Journal
of
the
European
Union L
241/9
ANNEX II
Eligibility rules applicable to expenditure relating to staff, subcontracting, capital equipment, consumables,
shipment of samples for the comparative tests, missions, meetings, training activities and overheads
(see Article 10(2))
1. Staff
Staff costs (whatever the staff’s status) must be limited to actual wage costs (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 Union tasks must be recorded and certified on a basis of minimum 220 days/year.
Recording and certification must 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 is to be based on actual costs incurred.
3. Capital equipment
Equipment purchased, leased or rented are eligible items as direct costs. The reimbursable amount for leased or rented
equipment may not exceed the amount at which the equipment could have been purchased for the duration of the
test. Reimbursable costs are to be calculated as follows:
A C D
B
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. No depreciation is needed on such
equipment.
4. Consumables
Reimbursement is to be based on actual costs incurred.
All other expenditure on administration, business travel other than missions under point 6 and secretarial services is
considered to be covered by ‘overheads’.
5. Shipment of samples for comparative tests
Reimbursement is to be based on actual costs incurred in shipping samples for comparative tests.
6. Missions
Travel and hotel costs incurred by the staff of the laboratories for missions scheduled in the work programme are to
be reimbursed in accordance with Article 15(4). Daily allowances are to be granted in accordance with Article 15(4).
7. Meetings
Travel and hotel costs incurred by a maximum of five outside experts for meetings taking place on the premises of the
laboratories and scheduled in the work programme are to be reimbursed in accordance with Article 15(4). Daily
allowances are to be granted in accordance with Article 15(4).

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L 241/10
EN
Official Journal of the European Union
17.9.2011
8. Training activities
Travel and hotel costs incurred by a maximum of 32 representatives of NRLs for training activities provided for in the
work programme are to be reimbursed in accordance with Article 15(4). Daily allowances are to be granted in
accordance with Article 15(4).
9. Overheads
A flat-rate contribution of 7 % of actual eligible costs, calculated on the basis of all the direct costs listed in items 1 to
8, is to be made automatically.

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EN
17.9.2011 Official
Journal
of
the
European
Union L
241/11
ANNEX III(a)
(see Article 11(1))
Expenditure per activity:
Staff costs Sub-Contract.
Capital
Equipm.
Consumables Comparative
tests
Missions Meetings
Training
activities
Activity 1
Activity 2
Activity 3
Activity N
Total

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L 241/12
EN
Official Journal of the European Union
17.9.2011
ANNEX III(b)
Certified financial report
(see Article 11(1))
From …/…/… to …/…/…
Exchange rate used: EUR 1 = …
Reference number of the annual financing decision:
Name and address of laboratory:
Ceiling on annual financial aid from the Union:
Category of costs Estimated
budget Item
+
10
% Declared
costs Eligible
(*)
1. Staff
2. Subcontracting
3. Capital equipment
4. Consumables
5. The shipment of samples
for comparative tests
6. Missions
7. Meetings
8. Training activities
Subtotal
9. Overheads 7 %
Total
(*) Column ‘Eligible’ is to be filled in by the Commission.
Certification by the laboratory:
We certify that:
— the expenditure listed above was incurred in connection with the tasks defined in the work programme and was
essential to the sound performance of those tasks,
— the expenditure was actually incurred, accurately accounted for and eligible under the provisions of Regulation (EU)
No 926/2011,
— all supporting documents relating to the expenditure are available for inspection,
— [insert name of laboratory] is not deriving any profit from the financial aid granted by the Union.
Date:
Date:
Name of Technical Director:
Name of Finance Officer:
Signature:
Signature:

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EN
17.9.2011 Official
Journal
of
the
European
Union L
241/13
Breakdown by category
(in euro or in the currency of the concerned Member State)
1. STAFF
Category Status Gross
monthly
salary
Time spent on project
(number of days)
Total eligible costs
2. SUBCONTRACTING
Description Supplier Cost
excluding
VAT VAT Total
cost
3. CAPITAL EQUIPMENT
Date of
Depreciation
Annual
Description Cost/value
Date of
period
% use for
excl. VAT VAT
Total
cost/value purchase or
depreciation
rental
delivery
(36 or 60
project
months)
cost
2.1. Equipment to be
acquired for the
purposes of the
work programme
2.2. Equipment
acquired prior to
the start of the
work programme
4. CONSUMABLES
Description (details of each
expenditure item ( 1 ))
Supplier Cost
excluding
VAT VAT Total
cost
( 1 ) Each item should be shown on a separate line.
5. COMPARATIVE TESTS
Description Supplier Cost
excluding
VAT VAT Total
cost

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L 241/14
EN
Official Journal of the European Union
17.9.2011
6. MISSIONS
Description Travel
cost Hotel Daily
allowance Total
cost
7. MEETINGS
Description Travel
cost Hotel Daily
allowance Total
cost
8. TRAINING ACTIVITIES
Cost
Participants’ travel expenses:
Hotel expenses
Participants’ daily allowances:
Total expenditure for workshop:
9. OVERHEADS
Total expenditure (total items 1 to 8):
Overheads: 7 %
10. TOTAL
Total expenditure (total items 1 to 9):

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EN
17.9.2011 Official
Journal
of
the
European
Union L
241/15
ANNEX IV
Eligibility rules applicable to expenditure relating to workshops
(see Article 15(4))
I. TRAVEL COSTS
1. TICKETS
AND
TRAVEL
EXPENSES
1.1. General rules
Participants must use the most appropriate and cost-effective means of transport. As far as possible, public or shared
transport is to be used taking account, among other things, of the environmental impact.
All travel is deemed to start on the premises of the laboratories. Participants are directly responsible for any detours
made for private reasons, including departures from and/or returns to any other place, and must indicate such
detours and pay the excess cost involved.
Travel expenses incurred for the participation in the workshop are to be reimbursed exclusively based on the most
appropriate and cost-effective means of transport between the laboratories’ premises and the place where the
workshop is organised.
Reimbursement must take into account the meetings’ duration and must be based on the best rates available from
the preferential rates negotiated and other promotional fares available on the market.
1.2. Travel by rail
Travel expenses are to be reimbursed for first-class travel by the shortest and most cost-effective route.
1.3. Travel by air
(1) Air travel is to be booked, at the lowest available rates, taking into account the duration of meetings:
(a) in economy class or equivalent;
(b) in business class or equivalent, if the journey includes at least one segment involving at least 4 hours
continuous flying time.
(2) Where the fare conditions require a weekend stay (Sunday rule), additional daily allowances may be paid if cost-
effective overall.
Participants are to request and retain from the approved travel agency the different rates available (including/
excluding a weekend stay) so that the most cost-effective decision is reached. Nevertheless, participants are not
under an obligation to spend the weekend at the place of workshop for the sole purpose of more cost-effective
travel arrangements.
Used tickets, original boarding cards and hotel invoices are to be provided to the Commission upon its request.
1.4. Travel by car for professional reasons
Travel by car is authorised if cost-effective compared to travel by air or rail, particularly where the car is shared by a
number of participants.
Travel by private car for professional reasons is authorised. However, travel expenses relating to the distance covered
are to be reimbursed up to a maximum of EUR 0,22 per km.
1.5. Taxis – Parking – Tolls – Public transport (bus, tram, metro)
The daily allowance is normally considered to cover all expenditure incurred by the participants attending a
workshop. Expenses relating to public transport, taxi fares, tolls and parking are not eligible costs for reim
bursement.
II. DAILY ALLOWANCES
Calculation
Daily allowances are to be calculated as follows:
Length of mission:
— 6 hours or less: 20 % of the daily allowance and any travel costs on the basis of supporting documents,
— more than 6 hours but not more than 12 hours: half the daily allowance,

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L 241/16
EN
Official Journal of the European Union
17.9.2011
— more than 12 hours, but not more than 30 hours: the daily allowance,
— more than 30 hours but not more than 36 hours: one and a half times the daily allowance,
— more than 36 hours but not more than 54 hours: two times the daily allowance,
— more than 54 hours but not more than 60 hours: two and a half times the daily allowance,
— more than 60 hours but not more than 78 hours: three times the daily allowance,
— more than 78 hours but not more than 84 hours: three and a half times the daily allowances, and so on.
Method of length calculation
The hours taken into account to calculate the daily allowance are:
— for air travel: including 2 hours before the flight departure and 2 hours after the flight arrival,
— for train travel: including 0,5 hour before train departure and 0,5 hour after the train arrival.
Expenses covered
The daily allowance is to be paid at a flat-rate amount and is considered to cover breakfast, two main meals and all other
sundries, travel means as stipulated under point 1.5 and the cost of telecommunication tools.
Amount of the daily allowance
The amount of the daily allowance is to be determined in accordance with Article 1 of Council Regulation (EC, Euratom)
No 1066/2006 of 27 June 2006 adjusting from 1 July 2006 the scale for missions by officials and other servants of the
European Communities in the Member States ( 1 ).
III. HOTEL COSTS
The ceiling for hotel costs is to be determined in accordance with Article 1 of Regulation (EC, Euratom) No 1066/2006.
IV. OTHER
If the maximum number of participants provided for in Article 15(1) of the present Regulation is not reached, but a
minimum of twenty participants from National Reference Laboratories have attended the workshop, the Commission is to
accept that a maximum of three participants from Union reference laboratories may receive daily allowances, depending
on the length of their attendance at the workshop.
Regarding travel and hotel costs of those three participants, the Commission is not to reimburse them, unless the
workshop takes places in another town than that of the laboratory.
In addition, payment of such daily allowance as well as travel and hotel costs is only to be made where the maximum
Union financial aid is not exceeded.
( 1 ) OJ L 194, 14.7.2006, p. 1.

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EN
17.9.2011 Official
Journal
of
the
European
Union L
241/17
ANNEX V
Financial report concerning the workshops/meetings/training activities
(second subparagraph of Article 11(1) and Article 16(1)(a))
Workshop/Meeting/Training activities on ...........................
Date: …/…/… Start:
…:
… End:
…:
…
Reference number of the annual financing decision:
Name and address of laboratory:
Ceiling on annual financial aid from the Union:
Exchange rate used: EUR 1 = …

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L 241/18
Place Workshop
Dates
City Country dd/mm/yy dd/mm/yy
Number of
Total
TOTAL
Currency MS Participant Departure Arrival Travel
expenses
Total travel Total Travel Number of
Daily
(Travel +
paid by CRL
in EUR
Hours
allowance
daily
allowance
Hotel costs Hotel costs
allowances
expenses
in EUR
allowance +
hotel)
EN
Air Train Car

0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
Off
0,00 0:00:00 0,00 0,00
icial
0,00 0:00:00 0,00 0,00
Jour
0,00 0:00:00 0,00 0,00
nal
of
0,00 0:00:00 0,00 0,00
the
European
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
Union
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00
17.9.2011
0,00 0:00:00 0,00 0,00
0,00 0:00:00 0,00 0,00

---

17.9.2011 Off
Number of
Total
TOTAL
Currency MS Participant Departure Arrival Travel
expenses
Total travel Total Travel Number of
Daily
(Travel +
paid by CRL
in EUR
Hours
allowance
daily
allowance
Hotel costs Hotel costs
allowances
expenses
in EUR
allowance +
hotel)
Air Train Car
0,00 0:00:00 0,00 0,00
EN
0,00 0:00:00 0,00 0,00

0,00 0:00:00 0,00 0,00
0,00 0,00 0,00 0,00 0,00
Average: 0,00 0,00 0,00
Remarks:
Please fill columns F, G and H with the amount reimbursed in national currency. Indicate currency in column A
icial
If there are two different currencies for one participant, then create one line per currency.
Jour
Find below the abbreviations to fulfil cells A, B and H2, and please indicate in the table the exchange rate used for the calculations
nal
Exchange rates
(first day of the month in which the workshop was held - See
of
Articles 9 in Chapter II and 13 in chapter III):
the
BGN 1,9558 BGN/EUR
European
CZK 27,485 CZK/EUR
DKK 7,456 DKK/EUR
EUR 1,0000 EUR/EUR
Union
GBP 0,6715 GBP/EUR
HUF 251,77 HUF/EUR
LTL 3,4528 LTL/EUR
LVL 0,6972 LVL/EUR
NOK 8,238 NOK/EUR
PLN 3,831 PLN/EUR
SEK 9,0404 SEK/EUR
RON 3,3312 RON/EUR
(exchanges rates given as examples - to be updated)
L
241/19

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L 241/20
EN
Official Journal of the European Union
17.9.2011
(in EUR)
Member State abbreviation:
Member State Daily
allowance: Hotel
ceiling:
Belgium BE
BE 92 140
Czech Republic CZ
CZ 75 155
Denmark DK
DK 120 150
Germany DE
DE 93 115
Estonia EE
EE 71 110
Greece EL
EL 82 140
Spain ES
ES 87 125
France FR
FR 95 150
Ireland IE
IE 104 150
Italy IT
IT 95 135
Cyprus CY
CY 93 145
Latvia LV
LV 66 145
Lithuania LT
LT 68 115
Luxembourg LU
LU 92 145
Hungary HU
HU 72 150
Malta MT
MT 90 115
Netherlands NL
NL 93 170
Austria AT
AT 95 130
Poland PL
PL 72 145
Portugal PT
PT 84 120
Slovenia SI
SI 70 110
Slovakia SK
SK 80 125
Finland FI
FI 104 140
Sweden SE
SE 97 160
United Kingdom UK
UK 101 175
Romania RO
RO 52 170
Bulgaria BG
BG 58 169
Total budget allocated for workshop
Total accepted costs
Reduction 25/50/75/100 %
Final eligible total costs
Advance payment
Outstanding amount to be paid

---

EN
17.9.2011 Official
Journal
of
the
European
Union L
241/21
Certification by the beneficiary
We certify that:
— this expenditure was actually incurred , accurately accounted for and eligible under the provisions of Regulation (EU)
No 926/2011,
— all supporting documents relating to these costs are available for inspection,
— we are not deriving any profit from the subsidy granted by the Commission.
Date:
Date:
Name of technical director:
Name of finance director:
Signature
Signature
Term of the travel Daily
allowance
More than 06 hours but less than 12 hours, 12 hours included 0,5
More than 12 hours but less than 30 hours, 30 hours included
1
More than 30 hours but less than 36 hours, 36 hours included 1,5
More than 36 hours but less than 54 hours, 54 hours included
2
More than 54 hours but less than 60 hours, 60 hours included 2,5
More than 60 hours but less than 78 hours, 78 hours included
3
More than 78 hours but less than 84 hours, 84 hours included 3,5
More than 84 hours but less than 102 hours, 102 hours included
4
The hours taken into account to calculate the daily allowances are:
a) for air travel: including 2 hours before the departure (transfer to the airport) and 2 hours after the arrival (transfer from the airport)
b) for train: including 0,5 hour before the departure (transfer to the station) and 0,5 after the arrival (transfer from the station)

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