14.6.2006 Official Journal of the European Union L 162/1 (Acts whose publication is not obligatory) COMMISSION DECISION of 20 January 2006 laying down detailed rules for the implementation of Council Decision 2004/904/EC as regards the eligibility of expenditure within the framework of actions co-financed by the European Refugee Fund implemented in the Member States (notified under document number C(2006) 51/1) (Only the Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Swedish, Latvian, Lithuanian, Polish, Portuguese, Slovakian, Slovenian and Spanish texts are authentic) (2006/399/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, (4 Inaccordance with Articles 1 and 2 of the Protocol on the Having regard to the Treaty establishing the European Community, Having regard to Council Decision 2004/904/EC of 2 December 2004 establishing a European Refugee Fund for the period 2005 to 2010 (), and in particular Article 21(3) thereof, Having consulted the Committee established by Article 11(3) of Decision 2004/904/EC, Whereas: (1) In order to ensure the efficient implementation of the European Refugee Fund in the Member States, in accor- dance with the principles of sound financial management, a series of common rules should be adopted on the eligi- bility of expenditure from the Fund. (2)  In accordance with Article 3 of the Protocol on the posi- tion of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, the United Kingdom takes part in Decision 2004/904/EC and by consequence in this present decision. (3)  In accordance with Article 3 of the Protocol on the posi- tion of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Ireland takes part in Decision 2004/904/EC and by consequence in this present decison. (1) OJ L 381, 28.12.2004, p. 52. position of Denmark, annexed to the Treaty on European Union and to the Treaty establishing the European Com- munity, Denmark does not take part in Decision 2004/904/EC and is not bound by it nor by this present decision, HAS ADOPTED THIS DECISION: Article 1 This Decision shall apply to the co-financing of actions provided for in Articles 5, 6 and 7 of Decision 2004/904/EC, which are managed by the Member States. Article 2 For the purposes of this Decision: 1. ‘Project’ shall mean the specific, practical means deployed to implement all or part of an operation by the beneficiaries of grants. Each project will have a well-defined description, duration, budget, objectives, staff assigned to it, and will be implemented by a named legal entity, or a group of legal entities. 2. ‘beneficiaries’ shall mean the legal entities (such as NGOs, fed- eral, national, regional or local authorities, other non-profit organisations, private or public law companies, international organisations) responsible for implementing projects.