SCHEDULE OF TERMS AND CONDITIONS FOR FUNDING OF IRISH EQUINE CENTRE(IEC)
DEDICATED RESEARCH INTO EQUINE DISEASES AND BREEDING.
1.
The Department of Agriculture, Food and the Marine (DAFM) will, under this
scheme, provide a maximum aid rate of up to 100% of eligible costs associated
with projects undertaken by the IEC, having received the prior approval of
DAFM.
2.
The IEC must publish on the internet information on the research (to be funded
under this scheme) with details of the research goal, prior to the
commencement of the research. Furthermore an approximate date of expected
results and their place of publication on the internet, as well as a mention that
the result will be available at no cost, must be included. Results must be made
available on the internet for a period of at least 5 years and also in suitable
newspapers, journals, or, in scientific periodicals with at least national
circulation. The results on the internet must be published on a date not later
than any information given directly to members of individual organisations.
3.
The operation of this scheme is subject to the provisions of Commission
Regulation (EU) No 702/2014 and in particular Chapter III, Section 1, Article 21
and the enabling legislation of the Central Fund (Permanent Provision) Act
1965. Unless otherwise stated, terms defined in the Regulation shall have the
same meaning. Aid will be granted to cover eligible costs and will at all times be
subject to National and EU Rules and State Aid and Public Procurement
Guidelines as defined above.
4.
Aid under this scheme will only be granted in respect of activities undertaken or
services received after the scheme has been declared compatible by the
European Commission and after the approval of DAFM has been granted for
projects to commence. This scheme shall not come in to operation prior to the
approval date specified by the European Commission.
IEC Terms & Conditions v.3
Page 1 of 3
5.
Funding will only be provided in respect of eligible expenses. The eligible
expenses for the dedicated research into equine diseases are:
a. Personnel costs – Eligibility will be confined to
i. The costs of researchers, technicians and other supporting staff
employed solely on the research activity and
ii. That portion of staff costs arising on the approved research projects,
where staff are not employed solely on the research activity.
Evidence of the work done will be required in support of such claims.
b. Costs of Instruments etc. – Eligibility will be limited to the costs of
instruments & equipment used solely and on a continual basis (except where
transferred commercially) for the research activity. If they are not used for
their full life for the research project, only the depreciation costs
corresponding to the life of the research project (calculated on basis of good
accounting practice) are eligible.
c. Consultancy etc. – Eligibility will be limited to the cost of consultancy and
equivalent services used exclusively for the research activity, including the
research, technical knowledge and patents etc. bought from outside sources.
d. Overheads – Eligibility will be confined to additional overheads incurred
directly as a result of the research activity.
e. Other Operating Expenses – Such expenses incurred directly as a result of the
research activity will be eligible for assistance.
6.
No aid will be paid in respect of work undertaken or expenditure incurred later
than 31 December 2016
7.
The appropriate public tendering process must be used and the Department of
Finance Public Procurement Guidelines as well as the relevant EU Directives in
this area must be followed.
8.
VAT payments are not an eligible expense and claims for payment should be
exclusive of refundable VAT.
9.
Evidence of up-to-date Tax Clearance Certificate or C2 must be provided in
respect of the IEC and all contractors and sub-contractors involved in the project.
10.
Claims submitted to DAFM for funding must be accompanied by supporting
documentation (e.g. invoices and receipts) that satisfy the requirements of
DAFM.
11.
Payments will be subject to inspection checks or audit, from time to time, by
officials of DAFM, Office of the Comptroller and Auditor General, and in this
connection the IEC will be required to:
a. Provide copy of annual accounts and any necessary supplementary
information or facilities to allow on site access to and examination of all
relevant records.
IEC Terms & Conditions v.3
Page 2 of 3
b. Maintain and make available to such officers on request, originals of records
relating to claims and any further supporting documentation/files required to
verify validity and accuracy of those records, including where requested
tenders, paid invoices, receipts, bank statements, returned paid cheques,
Auditors Certificates, any or all of which may be verified independently by
DAFM.
c. Ensure that expenditure incurred which formed the basis of claims and the
payment to the IEC of funds is easily identifiable in the IEC accounting system
(this may require a separate bank account or at least a clearly separate
account in the IEC accounting system for items of expenditure which will be
the subject of claims for funds).
d. Ensure that there is a clear audit trail from claims to source documents, to
item/service supplied and that the purpose of all procurements can be
clearly established.
12.
Annual progress reports on projects funded must be submitted to DAFM
together with any other information requested by the Department.
13.
On request, the IEC must demonstrate, to the satisfaction of DAFM, that all
contractors, sub-contractors, consultants and suppliers used in the course of the
development have fulfilled the legal, tax registration, employment regulations
and all other statutory requirements.
14.
The IEC agrees and covenants with the Minister to be fully responsible for any
loss, damage or injury howsoever caused to persons or property arising out of
work undertaken on these projects and hereby agrees and covenants to fully
indemnify the Minister and his officers in respect of any such loss, damage or
injury howsoever arising during the projects.
15.
The IEC will be required to formally acknowledge receipt of payments to DAFM
in its annual report and in any similar publications.
16.
If any of these conditions is not fully complied with the IEC may be required to
repay all or any part of the grant as deemed reasonable and appropriate by
DAFM.
17.
The Minister for Agriculture, Food and the Marine reserves the right to alter
from time to time the conditions attaching to and the procedures to be followed
in the operation of this scheme.
IEC Terms & Conditions v.3
Page 3 of 3