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EN
Official Journal of the European Union
19.2.2013
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 135/2013
of 18 February 2013
amending Implementing Regulation (EU) No 926/2011 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,
HAS ADOPTED THIS REGULATION:
Having regard to the Treaty on the Functioning of the European
Article 1
Union,
Implementing Regulation (EU) No 926/2011 is amended as
follows:
Having regard to Council Decision 2009/470/EC of 25 May
2009 on expenditure in the veterinary field (
(1) Article 6 is replaced by the following:

1 ), and in particular
Article 31(2) thereof,
‘Article 6
Whereas:
Payment of the aid
The balance of Union financial aid for work programmes
(1) Commission Implementing Regulation (EU) No
shall be paid to laboratories following their submission of
926/2011 of 12 September 2011 for the purposes of
the financial and technical reports referred to in Article 11(1)
Council Decision 2009/470/EC as regards Union
and the approval of those reports by the Commission.’;
financial aid to the EU reference laboratories for feed
and food and the animal health sector ( 2 ) lays down
(2) in Chapter II, the title is replaced by the following:
rules as regards the arrangements for the granting of
Union financial aid for the activities of EU reference
‘CHAPTER II
laboratories, including for the organisation of
ACTIVITIES OF THE LABORATORIES’;
workshops and the conditions according to which that
aid is granted.
(3) Article 9 is amended as follows:
(a) the title is replaced by the following:
(2) In
order
to
limit
the
administrative
burden
for
EU
reference laboratories and the Commission, the organi
‘Article 9
sation of workshops should be subject to the same rules
as other activities of those laboratories. The submission
Definitions’;
by those laboratories of specific financial and technical
reports on workshops should therefore no longer be
(b) the following paragraph is added:
required. Accordingly, the Commission should no
longer be required to make specific payments following
‘A workshop is defined as an annual date for
the submission and approval of those reports.
information and coordination to which all National
Reference Laboratories are invited by the laboratories.’;
(3) Implementing
Regulation
(EU)
No
926/2011
should (4) Articles 10 and 11 are replaced by the following:
therefore be amended accordingly.
‘Article 10
(4) As
the
amendments
to
Implementing
Regulation
(EU)
No
Eligibility
926/2011, introduced by this Regulation, will have no
negative impact for the EU reference laboratories, this
1. Expenditure
relating
to
the
following
items
shall
be
Regulation should apply retroactively from 1 January
eligible under the laboratories’ work programme:
2013. This retroactivity is necessary in order to ensure
an equal treatment between EU reference laboratories in
(a) staff dedicated to the activities of the laboratories;
cases where workshops have been organised before the
date of entry into force of this Regulation.
(b) subcontracting;
(c) capital equipment;
(5) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Standing
(d) consumables;
Committee on the Food Chain and Animal Health,
(e) the shipment of samples for comparative tests;
( 1 ) OJ L 155, 18.6.2009, p. 30.
( 2 ) OJ L 241, 17.9.2011, p. 2.
(f) missions;

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19.2.2013 Official
Journal
of
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European
Union
L
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(g) workshops to which at least one participant per
programme for the previous calendar year completed in
Member State has been invited;
accordance with Annexes III(a) and III(b);
(h) training activities;
(b) a technical report of their activities, certified by the
laboratory’s technical director.
(i) meetings;
(j) overheads.
2. Union financial aid may be reduced by the
Commission if the work programme is not completely
2. The
expenditure
referred
to
in
paragraph
1
shall
be
executed or poorly executed by 31 December of the
eligible within the limits set out in the annual financing
calendar year for which it was approved.’;
decision and in accordance with the eligibility rules set
out in Annexes II and IV.
(5) the second paragraph of Article 12 is deleted;
3. Laboratories
shall
submit
a
written
request
to
the (6) Article 13 is deleted;
Commission for its prior approval to increase the budget
of one of the items referred to in Paragraph 1 by more than
(7) Chapter III is deleted;
10 % without exceeding the total eligible costs stipulated in
the annual financing decision.
(8) the Annexes to Implementing Regulation (EU) No
926/2011 are amended in accordance with the Annex to
Article 11
this Regulation.
Submission of reports on the laboratories’ work
programme
Article 2
1. Laboratories
shall
submit
the
following
reports
to
the This Regulation shall enter into force on the third day following
Commission by 31 March of calendar year “n + 2”:
that of its publication in the Official Journal of the European
Union.
(a) a paper copy and an electronic version of their financial
report concerning the implementation of the work
It shall apply from 1 January 2013.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 18 February 2013.
For the Commission
The President
José Manuel BARROSO

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L 46/10
EN
Official Journal of the European Union
19.2.2013
ANNEX
The Annexes to Implementing Regulation (EU) No 926/2011 are amended as follows:
(1) Annexes I(a) to III(b) are replaced by the following:
‘ANNEX I(a)
(see Article 2(2))
Estimated budget per activity in euro:
Staff costs
Subcon
Capital
Consum
Shipment of samples for comparative
tracting
Equipment
ables
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
Time spent on work
Category ( 1 ) Status
( 2 ) Gross
monthly
salary
( 3 )
programme
Total eligible costs
(number of days) ( 4 )
TOTAL:
( 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 working days/year (20 working days/month).
Percentage of the laboratory’s overall budget: … %
2. SUBCONTRACTING
Description Cost
excluding
VAT VAT Total
cost
TOTAL:
Percentage of the laboratory’s overall budget: … %

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3. CAPITAL EQUIPMENT
Cost
Date of
Depreciati % use for Annual
Description excluding
VAT
Total
purchase Date of on period
work
depreciat
VAT
cost/value or rental delivery (36 or 60 program
months)
me
ion 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 ( 1 ) Cost
excluding
VAT VAT Total
cost
TOTAL:
( 1 ) Examples: reagents, test animals, small laboratory supplies, etc.
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: … %

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L 46/12
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Official Journal of the European Union
19.2.2013
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.

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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 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. 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.

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L 46/14
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Official Journal of the European Union
19.2.2013
ANNEX III(a)
(see Article 11(1)(a))
Financial report per activity
Expenditure per activity in euro:
Staff costs
Subcon
Capital
Consum
Shipment of samples for comparative
tracting
Equipment
ables
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

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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 Regu
lation (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
Time spent on work
Name of the person Category Status Gross
monthly
salary
programme
Total eligible costs
(number of days)
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
Cost
Date of
Depreciat
Annual
Description excluding
VAT
Total cost/ purchase Date of ion period % use for depreciati
VAT
value
or rental
delivery (36 or 60 project
months)
on 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

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Official Journal of the European Union
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Percentage of the laboratory’s overall budget: … %
4. CONSUMABLES
Description by type ( 1 ) Supplier Cost
excluding
VAT VAT Total
cost
TOTAL
( 1 ) A detailed breakdown is requested
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: … %

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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:’
(2) Annex IV is amended as follows:
(a) the title is replaced by the following:
‘ANNEX IV
(see Article 10(2))
Eligibility rules applicable to expenditure relating to missions, workshops, training activities and
meetings;’
(b) point IV is replaced by the following:
‘IV. OTHER
If the maximum number of participants is not reached, but a minimum of 20 participants from National
Reference Laboratories have attended the workshop or training activities, the Commission shall accept that a
maximum of three participants from EU reference laboratories may receive daily allowances, depending on the
length of their attendance at the workshop or training activities.
The Commission shall not reimburse the travel and hotel expenses of those three participants, unless the
workshop or training activities take place in another town than that of the EU reference laboratory.
In addition, payment of such daily allowance as well as travel and hotel expenses shall only be made where the
maximum Union financial aid is not exceeded.’;
(3) Annex V is deleted.

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