Union contribution based on unit costs, lump sums and flat rates

1.   The Commission may reimburse the Union contribution to a programme on the basis of unit costs, lump sums and flat rates in accordance with Article 51, either based on the amounts and rates approved by a decision in accordance with paragraph 3 of this Article or set out in the delegated act referred to in paragraph 4 of this Article.
2.   In order to make use of a Union contribution to the programme based on unit costs, lump sums and flat rates, Member States shall submit a proposal to the Commission in accordance with the templates set out in Annexes V and VI, as part of the programme submission or of a request for its amendment.
The amounts and rates proposed by the Member State shall be established on the basis of the following and assessed by the audit authority:
(a)
a fair, equitable and verifiable calculation method based on any of the following:
(i)
statistical data, other objective information or an expert judgement;
(ii)
verified historical data;
(iii)
the application of usual cost accounting practices;
(b)
draft budgets;
(c)
the rules on corresponding unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation;
(d)
the rules on corresponding unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation.
3.   The decision approving the programme or its amendment shall set out the types of operations covered by the reimbursement based on unit costs, lump sums and flat rates, the definition and the amounts covered by those unit costs, lump sums and flat rates, and the methods for adjustment of the amounts.
Member States shall reimburse beneficiaries for the purposes of this Article. That reimbursement may take any form of support.
Commission and Member State audits and management verifications carried out by Member States shall exclusively aim at verifying that the conditions for reimbursement by the Commission have been fulfilled.
4.   The Commission is empowered to adopt a delegated act in accordance with Article 114 to supplement this Article by defining at Union level unit costs, lump sums, flat rates, their amounts and adjustment methods in the ways referred to in points (a) to (d) of the second subparagraph of paragraph 2 of this Article.
5.   This Article shall not apply to the Union contribution for technical assistance reimbursed pursuant to point (e) of Article 51.