One of the main aims of the Vade-mecum on Grant Management published in 1998 was to oblige departments to improve publicity on grants available and on grants awarded under these programmes.

They furthermore argue that the 'exclusion rule' goes against the Vademecum on Grant Management as the latter does not exclude 'core funding' beneficiaries from applying for project grants, which is true.

This is, however, regulated by the Vademecum on Grant Management under 1.2 General terms and conditions applicable to European Community operating grant agreements (Part B on Financial Provisions, Article 7 - Eligible costs): "To be considered eligible, costs must - .- have actually been incurred, be recorded in the beneficiary's accounts and tax documents, and be identifiable and controllable".

As stated in the Commission proposals, the rules set out in the guidelines and the procedures for core-funding would have to be observed.

As stated in the Commission proposals, the rules set out in the guidelines and the procedures for core-funding would have to be observed.

14. Points out that in spite of the excesses established by the Committee of Independent Experts in the implementation of Community programmes, and following the start on creating transparency made during the 1999 procedure, the Commission has merely issued a handbook on the use of TAO, which meets neither the calls voiced by Parliament in connection with the discharge procedure for the financial year 1996 nor the demand for the phasing out of TAO set out in Parliament's budget guidelines nor, lastly, what public opinion expects in terms of sound and transparent management;