16 | II Série A - Número: 077S2 | 28 de Fevereiro de 2009

Article 13 – The Contributions of Member States 1. Each Member State shall pay an annual contribution to the Centre, in convertible currency, based on the scale which shall be adopted every three years by the Council acting in accordance with Article 6(3)(h). This scale shall be based on the average gross national income of each Member State over the last three calendar years for which there are statistics. 2. The Council, acting in accordance with Article 6(3)(h), may decide to reduce temporarily the contribution of a Member State because of special circumstances in that State. Special circumstances shall in particular be considered to exist where a Member State has a per capita gross national income lower than an amount which shall be determined by the Council acting in accordance with the procedure laid down in Article 6(3). 3. If, after the entry into force of this Convention, a State becomes a party to this Convention, the scale of contributions shall be modified by the Council according to the basis for calculation laid down in paragraph 1. The new scale shall take effect when the State concerned becomes a party to this Convention.

A State which becomes a party to this Convention after 31 December of the year during which it enters into force shall be required to pay, in addition to the contribution laid down in paragraph 1, a single additional contribution to the expenditure previously incurred by the Centre. The amount of this additional contribution shall be determined by the Council, acting in accordance with the procedure laid down in Article 6(1). Unless the Council decides otherwise, acting in accordance with the procedure laid down in Article 6(1), any additional contribution paid pursuant to the second subparagraph shall be deducted from the contributions of the other Member States. This reduction shall be calculated on a pro rata basis according to the contributions actually paid by each Member State prior to the current financial year. 4. If, after the entry into force of this Convention, a State ceases to be a party to this Convention, the scale of contributions shall be modified by the Council according to the basis for calculation laid down in paragraph 1. The new scale shall take effect when the State concerned ceases to be a party to this Convention. 2. The methods of payment of the contributions shall be determined in the Financial Regulations. Article 14 – The Audit 1. The accounts of all revenue and expenditure shown in the budget and the balance sheet of the assets and liabilities of the Centre shall, under the conditions laid down in the Financial Regulations, be submitted for audit to auditors whose independence is beyond doubt. The purpose of the audit, which shall be based on records and if necessary performed on the spot, shall be to establish that all revenue has been received and all expenditure incurred in a lawful and regular manner and that the financial management of the Centre has been sound. The auditors shall submit a report on the annual accounts to the Council. 2. The Council, acting on a proposal from the Finance Committee in accordance with Article 6(3)(e), shall determine the number of auditors, the length of their appointment, the amount of their remuneration, and shall appoint them. 3. The Director-General shall give the auditors any information and assistance needed for the audit referred to in paragraph 1.