HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 62/46
EN
Official Journal of the European Union
9.3.2011
COMMISSION DECISION
of 3 March 2011
amending Decision 2008/22/EC laying down rules for the implementation of Decision
No 573/2007/EC of the European Parliament and of the Council establishing the European
Refugee Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and
Management of Migration Flows’ as regards Member States’ management and control systems,
the rules for administrative and financial management and the eligibility of expenditure on
projects co-financed by the Fund
(notified under document C(2011) 1290)
(Only the Bulgarian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian,
Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic)
(2011/152/EU)
THE EUROPEAN COMMISSION,
(5) 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 on
Having regard to the Treaty on the Functioning of the European
the Functioning of the European Union, the United
Union,
Kingdom is bound by the basic act and, as a conse
quence, by this Decision.
Having regard to Decision No 573/2007/EC of the European
Parliament and of the Council of 23 May 2007 establishing the
(6) In
accordance
with
Article
3
of
the
Protocol
on
the
European Refugee Fund for the period 2008 to 2013 as part of
position of the United Kingdom and Ireland, annexed
the General programme ‘Solidarity and Management of
to the Treaty on European Union and to the Treaty on
Migration Flows’ and repealing Council Decision
the Functioning of the European Union, Ireland is bound
2004/904/EC (
by the basic act and, as a consequence, by this Decision.

1 ), and in particular Article 23 and
Article 35(4) thereof,
(7)
In accordance with Articles 1 and 2 of the Protocol on
the position of Denmark, annexed to the Treaty on
Whereas:
European Union and to the Treaty on the Functioning
of the European Union, Denmark is not bound by this
Decision or subject to the application thereof.
(1)
In the light of the experience gained since the launch of
the European Refugee Fund, it is appropriate to clarify
the obligations in Commission Decision 2008/22/EC ( 2 )
(8) The
measures
provided
for
in
this
Decision
are
in
relating to transparency, equal treatment and non-
accordance with the opinion of the common
discrimination when implementing projects.
Committee ‘Solidarity and management of Migration
Flows’ established by Decision No 574/2007/EC of the
European Parliament and of the Council of 23 May 2007
(2) Member
States
are
required
to
report
on
the
implemen
establishing the External Borders Fund for the period
tation of the annual programmes. It is therefore
2007 to 2013 as part of the General programme
appropriate to clarify which information Member States
Solidarity and Management of Migration Flows ( 3 ).
have to provide.
(9) Decision
2008/22/EC
should
therefore
be
amended
(3) In
order
to
reduce
the
administrative
burden
on
the
accordingly,
Member States and to provide greater legal certainty,
the rules on the eligibility of expenditure of actions co-
HAS ADOPTED THIS DECISION:
financed by the European Refugee Fund should be
simplified and clarified.
Article 1
(4) Most
of
the
changes
introduced
by
this
Decision
should Decision 2008/22/EC is amended as follows:
apply immediately. However, since the 2009 and 2010
annual programmes are ongoing, the revised rules on the
1. in Article 9(1), the second sentence is replaced by the
eligibility of expenditure of actions co-financed by the
following:
European Refugee Fund should apply from the 2011
annual programme. Member States should none the
less be given the possibility to apply those rules earlier
‘Any substantial change to the content of the calls for
under certain conditions.
proposals shall also be published under the same
conditions.’;
( 1 ) OJ L 144, 6.6.2007, p. 1.
( 2 ) OJ L 7, 10.1.2008, p. 1.
( 3 ) OJ L 144, 6.6.2007, p. 22.

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EN
9.3.2011 Official
Journal
of
the
European
Union L
62/47
2. Article 11 is replaced by the following:
annual audit plan before 15 February each year, as
from 2010. The audit plan shall be established in
accordance with the model in Annex 6. Member States
‘Article 11
are not required to resubmit the audit strategy when
Implementation contracts
submitting the annual audit plans. In the case of a
combined audit strategy, as provided for in
When awarding contracts for the implementation of the
Article 30(2) of the basic act, a combined annual audit
projects, the State, regional or local authorities, bodies
plan may be submitted.’;
governed by public law, associations formed by one or
several of such authorities or several of such bodies
governed by public law shall act in accordance with the
6. Article 26 is replaced by the following:
applicable Union and national public procurement law and
principles.
‘Article 26
Entities other than those referred to in the first paragraph
Documents established by the certifying authority
shall award contracts for the implementation of the projects
following appropriate publicity in order to ensure
1. The
certification
relating
to
the
request
for
a
second
compliance with the principles of transparency, non-
prefinancing payment referred to in Article 39(4) of the
discrimination and equal treatment. Contracts with a value
basic act shall be drawn up by the certifying authority and
of less than EUR 100 000 may be awarded provided the
transmitted by the Responsible Authority to the Commission
concerned entity requests at least three offers. Without
in the format in Annex 8.
prejudice to national rules, contracts with a value of less
than EUR 5 000 shall not be subject to any procedural obli
gations.’;
2. The
certification
relating
to
the
request
for
a
final
payment referred to in Article 40(1)(a) of the basic act
shall be drawn up by the certifying authority and transmitted
3. in Article 21, paragraph 1 is replaced by the following:
by the responsible authority to the Commission in the
format in Annex 9.’;
‘1. The
responsible
authority
shall
notify
the
Commission
by formal letter of any substantial change in the
management and control system and shall send a revised
7. Article 37 is replaced by the following:
description of the management and control system to the
Commission as soon as possible and at the latest at the time
any such change takes effect.’;
‘Article 37
Electronic exchange of documents
4. in Article 24, paragraph 3 is replaced by the following:
In addition to the duly signed paper versions of the
documents referred to in Chapter 3, the information shall
‘3. The
financial
tables
linked
to
the
progress
reports
and
also be sent by electronic means.’;
final reports shall present a breakdown of the amounts both
by priority and by specific priority, as defined in the strategic
guidelines.’;
8. the Annexes are amended in accordance with the Annex to
this Decision.
5. Article 25 is amended as follows:
Article 2
(a) in paragraph 1 the following sentences are added:
1. Points 1 to 7 of Article 1 and points 1 to 5 of the Annex
shall apply from the date of adoption of this Decision.
‘Any changes to the audit strategy submitted in respect
of Article 30(1)(c) of the basic act and accepted by the
2. Point
6
of
the
Annex
shall
apply
from
the
implementation
Commission shall be sent to the Commission as soon as
of the 2011 annual programmes at the latest.
possible. The revised audit strategy shall be established in
accordance with the model in Annex 6, marking the
revisions introduced.’;
3. Member
States
may
decide
to
apply
point
6
of
the
Annex
in respect of ongoing or future projects as from the 2009 and
(b) paragraph 2 is replaced by the following:
2010 annual programmes in full respect of the principles of
equal treatment, transparency and non-discrimination. In that
case Member States shall apply the new rules in their entirety to
‘2. Except
when
each
of the
last
two
annual the project concerned and, where necessary, shall amend the
programmes adopted by the Commission corresponds
grant agreement. In respect of technical assistance expenditure
to an annual Community contribution of less than
only, Member States may decide to apply point 6 of the Annex
EUR 1 million, the audit authority shall submit an
as from the 2008 annual programme.

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L 62/48
EN
Official Journal of the European Union
9.3.2011
Article 3
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.
Done at Brussels, 3 March 2011.
For the Commission
Cecilia MALMSTRM
Member of the Commission

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EN
9.3.2011 Official
Journal
of
the
European
Union L
62/49
ANNEX
The Annexes to Decision 2008/22/EC are amended as follows:
1. Annex
3
is
amended
as
follows:
1.1. point 2 is deleted;
1.2. point 4.2 is deleted;
2. Annex
4
is
amended
as
follows:
2.1. Part A, point 1.2 is replaced by the following:
‘1.2. Description of the process concerning selection of projects (at the level of the Responsible Authority/Delegated
authority or associated bodies) and their results’;
2.2. in Part A, point 2, table 1, last column the word ‘eligible’ is deleted;
2.3. in Part A, the following point 1.4a is inserted:
‘1.4a. Other operations’;
3. Annex
5,
Part
A
is
amended
as
follows:
3.1. point 1.2 is replaced by the following:
‘1.2. Update from the progress report on the description of the organisation of the selection of projects (at the level
of the Responsible Authority/Delegated authority or associated bodies) and their results, if appropriate’;
3.2. the following point 1.4a is inserted:
‘1.4a. Other operations’;
3.3. the following point 1.8 is added:
‘1.8. Confirmation that no substantial changes to the Management and control system have taken place since the
last revision notified to the Commission on …’;
3.4. point 4 is replaced by the following:

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L 62/50
‘4. FINANCIAL IMPLEMENTATION
Final report on the implementation of the annual programme
Table 1
Detailed financial report
EN
Member State: […]

Annual programme concerned: […]
Situation at: [day/month/year]
Programmed by MS (as in the
(all figures in euro)
Commission approved annual
Committed at the level of the MS
Actual figures accepted by the Responsible Authority
programme)
(costs incurred by the beneficiaries and final EC contribution)
Total
EC
% EC
Total
EC
%EC
Total
EC
% EC
Contribu-
Receipts
Payment/
programmed contribu-
contribu-
eligible
contribu-
contribu-
eligible
contribu-
contribu-
tions from generated Recovery to
Actions Projects Ref.
priority Ref. specific
by the
be made by
priority (1 )
costs
tion
tion
costs
tion
tion
costs
tion
tion
third parties
project
the RA
Off
(a)
(b)
(c = b/a)
(d)
(e)
(f = e/d)
(g)
(h)
(i = h/g)
(j)
(k)
(l)
icial
Action 1: […] project
1:
[…]
Jour
nal
project N: […]
of
Total Action 1
the
European
Action …: […] project
1:
[…]
project N: […]
Union
Total Action …: […]
Action N: […] project
1:
[…]
project N: […]
Total Action N
Technical assistance
Other operations (1 )
TOTAL
0
0 0
%
0
0 0
%
0
0 0
%
0
(1 ) If applicable.’
9.3.2011

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9.3.2011 Off
3.5. point 6 is replaced by the following:
‘6. ANNEXES
Project eligible expenditure and income compliance with the non-profit rule and project summary description.
Final report on the implementation of the annual programme
Table 6 A
EN

Project eligible cost and sources of income. Compliance with the principle of non-profit as set out in item I.3.3 of Annex 11
Situation at: day/month/year
Eligible cost Sources
of
income
Total income
Direct costs Indirect
costs Total
eligible
cost
Contribution from the Contribution from third Receipts generated by
EU
parties
the project
(as set out in item I.3.3
of Annex 11)
(a) (b)
(c) = (a) + (b) (e) (f) (g)
(h) = (e) + (f) + (g)
icial
Project reference
Jour
Project reference
nal
Project reference
of
etc.
the
TOTAL ACTION 1
European
Project reference
Project reference
Union
Project reference
etc.
TOTAL ACTION 2
Project reference
Project reference
Project reference
etc.
TOTAL ACTION N
TECHNICAL ASSISTANCE
TOTAL ANNUAL PROGRAMME
L
62/51

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L 62/52
EN
Official Journal of the European Union
9.3.2011

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EN
9.3.2011 Official
Journal
of
the
European
Union L
62/53
4. Annex
8
is
amended
as
follows:
4.1. the title is replaced by the following:
‘MODEL CERTIFICATION FOR SECOND PREFINANCING’;
4.2. in footnote 1 the word ‘eligible’ is deleted;
4.3. point 2 is replaced by the following:
‘2. the expenditure declared has been incurred in respect of actions selected for funding in accordance with the
criteria applicable to the annual programme;’;
5. in Annex 9 the title is replaced by the following:
‘MODEL CERTIFICATION FOR FINAL PAYMENT’;
6. Annex
11
is
replaced
by
the
following:
‘ANNEX 11
RULES ON THE ELIGIBILITY OF EXPENDITURE EUROPEAN REFUGEE FUND
I. General Principles
I.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 public sector organisations set up by
intergovernmental agreements, and specialised agencies set up by such organisations, the Inter
national Committee of the Red Cross (ICRC) and the International Federation of National Red
Cross and Red Crescent Societies. With regard to Article 39(2) of this Decision, the rules applicable
to the final beneficiary shall apply mutatis mutandis to 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
project
The budget of a project shall be presented as follows:
Expenditure Income
+ Direct costs (DC)
+ Contribution from the EC (defined as the lowest of
+ Indirect costs (fixed percentage of DC, defined in the
the three amounts indicated in Article 12 of this
grant agreement)
Decision)
+ Contribution from the final beneficiary and the
partners in the project
+ Contribution from third parties
+ Receipts generated by the project
= Total Eligible Cost (TEC) =
Total
Income (TI)

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L 62/54
EN
Official Journal of the European Union
9.3.2011
The 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
pursuant to 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 30 June of the year N (*) + 2, meaning that the costs
relating to a project must be incurred before this date.
2. An exception to the eligibility period provided for in paragraph 1 is made for emergency measures (refer
to Article 21(3) of the basic act) and for technical assistance for Member States (refer to point IV.3).
___________
(*) Where “N” is the year referred to in the financing decision approving the annual programmes of the Member States.
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 bene
ficiary; and
(c) it must be declared in accordance with the requirements of applicable tax and social legislation.
4. As necessary, 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 records provided for in paragraphs 2 to 4 must comply with the national
data protection legislation.

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9.3.2011 Official
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the
European
Union L
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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.1.1.(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 only on a
no-cost basis, except in the case of international public sector organisations set up by intergovernmental
agreements, and specialised agencies set up by such organisations, the International Committee of the
Red Cross (ICRC) and the International Federation of National Red Cross and Red Crescent Societies.
II. Categories of eligible costs (at project level)
II.1. Direct
eligible
costs
The direct eligible costs of the project are costs that, with due regard to the general conditions of eligibility
set out in Part I, 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. S
t
a
f
f
c
o
s
t
s
1. The cost of staff assigned to the project, comprising actual salaries plus social security charges and other
statutory costs is eligible, provided that this corresponds to the beneficiary’s usual policy on remu-
neration.
2. For international organisations, the eligible staff cost may include provisions to cover statutory obli
gations and entitlements relating to remuneration.
3. The corresponding salary costs of staff of public bodies are eligible to the extent that they relate to the
cost of activities which the relevant public body would not carry out if the project concerned were not
undertaken; this staff shall be seconded or assigned to the implementation of the project by a written
decision of the final beneficiary.
4. Staff costs shall be detailed in the forward budget, indicating functions and number of staff.
II.1.2. T r a v e l a n d s u b s i s t e n c e c o s t s
1. Travel and subsistence costs are eligible as direct costs for staff or other persons who participate in the
activities of the project and whose travel is necessary for the implementation of the project.
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. 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. E q u i p m e n t
II.1.3.1. General rules
1. Costs pertaining to the acquisition of equipment are only eligible if they are essential to the implemen
tation of the project. Equipment shall have the technical properties needed for the project and comply
with applicable norms and standards.

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L 62/56
EN
Official Journal of the European Union
9.3.2011
2. The choice between leasing, rental or purchase must always be based on the least expensive option.
However, if leasing or renting is not possible because of the short duration of the project or the rapid
depreciation in value, purchase is accepted.
II.1.3.2. Renting and leasing
Expenditure 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 during the lifetime of the project, the budget must specify if the full costs
or 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 included. The latter shall be calculated in compliance with the
national rules applicable.
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. For individual items costing below EUR 20 000 the full purchase cost is eligible, provided that the
equipment is purchased before the last 3 months of the project. Individual items costing EUR 20 000 or
more are only eligible on the basis of depreciation.
II.1.4. R e a l e s t a t e
II.1.4.1. General rules
In 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 appli
cation of stricter national rules:
(a) a certificate is 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;
(d) only the portion of the depreciation of buildings 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. Subject to condition (c) in paragraph 1, the full cost of refurbishment, modernisation or renovating
works to buildings is eligible up to a maximum value of EUR 100 000. Above this threshold, conditions
(c) and (d) in paragraph 1 apply.
II.1.4.3. Rental
Rental 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 has not been purchased through a Community grant;
(b) the real estate is to be used solely for implementation of the project. If not, only the portion of the costs
corresponding to the use for the project is eligible.

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II.1.5. C o n s u m a b l e s , s u p p l i e s a n d g e n e r a l s e r v i c e s
The costs of consumables, supplies and general services are eligible provided that they are identifiable and
directly necessary for the implementation of the project.
II.1.6. S u b c o n t r a c t i n g
1. As a general rule, final beneficiaries must have the capacity to manage the projects themselves. The
amount corresponding to tasks to be subcontracted under the project will have to be clearly indicated in
the grant agreement.
2. Expenditure relating to the following subcontracts is not eligible 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.
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. C o s t s d e r i v i n g d i r e c t l y f r o m t h e r e q u i r e m e n t s l i n k e d t o U n i o n c o - f i n a n c i n g
Costs needed to meet the requirements linked to Union 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. E x p e r t f e e s
Legal consultancy fees, notarial fees and costs of technical and financial experts are eligible.
II.1.9. S p e c i f i c e x p e n s e s i n r e l a t i o n t o t h e t a r g e t g r o u p s
1. For 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 provided for in Article 43 of the basic act that the persons have received this
support.
2. In case of actions which necessitates the attendance (for instance training course) of persons belonging to
the target group, small cash incentives may be distributed as complementary help provided the total is
not more than EUR 25 000 per project and is distributed per person for each event, course or other. The
final beneficiary shall keep a list of the persons, time and date of payment and shall ensure an adequate
follow-up to avoid any double-financing and misuse of funds.

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L 62/58
EN
Official Journal of the European Union
9.3.2011
II.1.10. E m e r g e n c y m e a s u r e s
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 6
months, meaning that the costs relating to a project must be incurred during this period.
II.2. Indirect
eligible
costs
1. The eligible indirect costs for the action are those costs which, with due regard for the conditions of
eligibility described in point I.1.1, are not identifiable as specific costs directly linked to performance of
the project.
2. By way of derogation from point I.1.1(e) and point I.5, the indirect costs incurred in carrying out the
action may be eligible for flat rate funding fixed at not more than 7 % of the total eligible direct costs.
3. Organisations receiving an operating grant from the Union budget cannot include indirect costs in their
forward budget.
III. Ineligible expenditure
The 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) contributions in kind.
IV. Technical assistance at the initiative of Member States
1. All the costs necessary for the implementation of the Fund by the responsible authority, delegated
authority, audit authority, certifying authority or other bodies assisting in the tasks listed in paragraph
2 are eligible under technical assistance within the limits specified in Article 16 of the basic act.
2. This includes the following measures:
(a) expenditure relating to the preparation, selection, appraisal, management and monitoring of actions;
(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;

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EN
9.3.2011 Official
Journal
of
the
European
Union L
62/59
(f) expenditure on meetings of monitoring committees and sub-committees relating to the implemen
tation 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 for the reinforcement of the administrative capacity for the implementation of the Fund.
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 the
Member States. The eligibility period lasts until the deadline for the submission of the final report on
the 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.’.

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