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121 | II Série A - Número: 068S1 | 13 de Março de 2008

e. in an emergency, approving extra expenses which may not exceed 10% of the Chapter concerned, by proxy for CIMIN. The Financial Board shall report to the next meeting of CIMIN; f. settling financial disputes. If the Financial Board fails to settle a dispute, it shall be referred to CIMIN for settlement; g. proposing CIMIN to perform an audit of the common expenses of EUROGENDFOR. CIMIN shall determine how the audit is to be conducted. 3. The Financial Board operating procedures and the timetable for presenting, examining and approving the draft budget of EUROGENDFOR shall be defined in a set of financial rules to be approved by CIMIN.
Article 34 Expenses 1. There are three kinds of expenses relating to EUROGENDFOR activities: a. common costs; b. expenses of the Host State relating to the Permanent HQ; c. national expenses.
2. The different kinds of expenses and how they are financed shall be defined in the financial rules of EUROGENDFOR to be approved by CIMIN.
Article 35 Budget 1. The annual budget of EUROGENDFOR for common costs, calculated in euros, shall comprise receipts and disbursements.
2. Disbursements consist of, on the one hand, investment costs and operational costs for the Permanent HQ and, on the other hand, expenses approved by the Parties incurred in the course of EUROGENDFOR activities.
3. Receipts arise from the contributions of the Parties in accordance with the criteria to be defined by them in the financial rules of EUROGENDFOR.
4. The financial year begins on January 1 and ends December 31.
Article 36 Audits To discharge their audit functions with respect to their national governments and to report to their parliament as provided in their statutes, national auditors may obtain all information and examine all documents held by EUROGENDFOR Personnel.
Article 37 Public tenders 1. EUROGENDFOR may put out contracts to public tender in accordance with the principles in force in the EU.
2. EU regulations with respect to public tenders apply under the following conditions: a. the person responsible for putting out contracts to public tender is the EGF Commander; b. an appeal may be filed against the award of a public tender, at no charge, to CIMIN, who will issue a ruling within one month.
3. Without prejudice to the terms in paragraphs 1 and 2, competitors are excluded from participating in public tenders if they: