SCHEDULE OF TERMS AND CONDITIONS FOR FUNDING OF IRISH EQUINECENTRE(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.
  1. 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.
  1. The operation of this scheme is subject to the provisions of Commission Regulation (EU) No 702/2014 and in particular Chapter III, Section 4, Article 31and 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.
  1. 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.
  1. Funding will only be provided in respect of eligible expenses. The eligible expenses for the dedicated research into equine diseases are:
  1. Personnel costs – Eligibility will be confined to
  2. The costs of researchers, technicians and other supporting staff employed solely on the research activity and
  3. 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.
  4. 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.
  5. 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.
  6. Overheads – Eligibility will be confined to additional overheads incurred directly as a result of the research activity.
  7. Other Operating Expenses – Such expenses incurred directly as a result of the research activity will be eligible for assistance.
  1. No aid will be paid in respect of work undertaken or expenditure incurred later than 31 December 2018
  1. 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.
  1. VAT payments are not an eligible expense and claims for payment should be exclusive of refundable VAT.
  1. 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.
  1. Claims submitted to DAFM for funding must be accompanied by supporting documentation (e.g. invoices and receipts) that satisfy the requirements of DAFM.
  1. 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:
  1. Provide copy of annual accounts and any necessary supplementary information or facilities to allow on site access to and examination of all relevant records.
  1. 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.
  1. 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).
  1. 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.
  1. Annual progress reports on projects funded must be submitted to DAFM together with any other information requested by the Department.
  1. 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.
  1. 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.
  1. The IEC will be required to formally acknowledge receipt of payments to DAFM in its annual report and in any similar publications.
  1. 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.
  1. The Minister for Agriculture, Food and the Marinereserves 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

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