L 61/28 Official Journal of the European Union 8.3.2011 COMMISSION DECISION of 2 March 2011 amending Decision 2008/456/EC laying down rules for the implementation of Decision No 574/2007/EC of the European Parliament and of the Council establishing the External Borders Fund for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ as regards Member States’ management and control systems, the rules for administrative and financial management and the eligibility of expenditure on projects co- financed by the Fund (notified under document C(2011) 1160) (Only the Bulgarian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2011/148EV) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Decision No 574/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the External Borders Fund for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’ ('), and in particular Article 25 and Article 37(4) thereof, Whereas: (1) In the light of the experience gained since the launch of the External Borders Fund, it is appropriate to clarify the obligations in Commission Decision 2008/456/EC (?) relating to transparency, equal treatment and non- discrimination when implementing projects. (2)  Member States are required to report on the implemen- tation of the annual programmes. It is therefore appro- priate to clarify which information Member States have to provide. (3) In order to reduce the administrative burden on the Member States and to provide greater legal certainty the rules on the eligibility of expenditure of actions co- financed by the External Borders Fund should be simplified and clarified. (4)  Most of the changes introduced by this Decision should apply immediately. However, since the 2009 and 2010 () O] L 144, 6.6.2007, p. 22. 0] L 167, 27.6.2008, p. 1. ©) (6) ()0 “ 0 0 ] ] J annual programmes are ongoing, the revised rules on the eligibility of expenditure of actions co-financed by the External Borders Fund should apply from the 2011 annual programme. Member States should nonetheless be given the possibility to apply those rules earlier under certain conditions. In accordance with Articles 1 and 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and the Treaty establishing the European Community, Denmark has implemented Decision No 574/2007[EC in its national law and is therefore bound by this Decision. This Decision constitutes a development of the provisions of the Schengen acquis in which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengen acquis () and the subsequent Council Decision 2004/926/EC of 22 December 2004 on the putting into effect of parts of the Schengen acquis by the United Kingdom of Great Britain and Northern Ireland (%). The United Kingdom is therefore not bound by it or subject to its application. This Decision constitutes a development of the provisions of the Schengen acquis in which Ireland does not take part, in accordance with Council Decision 2002/192[EC of 28 February 2002 concerning Ireland’s request to take part in some of the provisions of the Schengen acquis (°). Ireland is therefore not bound by it or subject to its application. L 131, 1.6.2000, p. 43. L 395, 31.12.2004, p. 70. L 64, 7.3.2002, p. 20.