Commission Regulation (EC) No 498/2007 of 26 March 2007 laying down detailed rules for the implementation of Council Regulation (EC) No 1198/2006 on the European Fisheries Fund

— Data 3: Operation to promote products obtained using methods with low impact on the environment.

— Data 4: Operation to promote products recognised under the terms of Council Regulation (EEC) No 2081/92 (²⁹).

— Data 5: Operation to implement a quality policy for fisheries and aquaculture products.

— Data 6: Operation to promote quality certification.

— Data 7: Operation to promote the supply of the market of surplus or underexploited species.

— Data 8: Operation to implement market surveys.

— Data 1: Test on innovative technology.

— Data 2: Test on management plans and fishing effort allocation plans.

— Data 3: Operation to develop and test methods to improve gear selectivity/reduce by-catches and discards.

— Data 4: Operation to test alternative types of fishing management techniques.

— Data 1: Vessel modified for historical heritage.

— Data 2: Vessel modified for fisheries research (FR).

— Data 3: Vessel modified for training activities (TA).

— Data 4: Vessel modified for control (C).

Priority axis 4: Sustainable development of fisheries areas

— Data 1: Operation for strengthening the competitiveness of the fisheries areas.

— Data 2: Operation for restructuring and redirecting economic activities.

— Data 3: Operation for diversifying activities.

— Data 4: Operation for adding value to fisheries products.

— Data 5: Operation for supporting small fisheries communities and tourism related infrastructure.

— Data 6: Operation for protecting the environment in fisheries areas.

— Data 7: Operation for re-establishing the production potential in fisheries areas.

— Data 8: Operation for promoting inter-regional and trans-national cooperation.

— Data 9: Operation for acquiring skills and facilitating the preparation and implementation of the local development strategy.

— Data 10: Operation for the contribution to the running cost of the groups.

— Data 11: Operation on communication actions by the groups.

— Data 12: Other operation(s).

Priority axis 5: Technical assistance

— Action 1: Management and implementation of programmes — Data 1: Operation for technical assistance for the implementation of the operational programme. — Data 2: Operation for improving administrative capacity. — Data 3: Operation on communications actions. — Data 4: Operation for facilitating networking. — Data 5: Operations for evaluation.

— Action 2: Studies (excluding evaluation) — Data 1: studies.

— Action 3: Publicity and information — Data 1: Operation for publicity. — Data 2: Operation for information to stakeholders.

— Action 4: Other technical assistance measures — Data 1: Operation of other kind of technical assistance.

ANNEX IV

ANNEX V

1. INTRODUCTION

— Identification of the audit authority responsible for drawing up the audit strategy and of any other bodies which have contributed. Explanation of the procedure followed for drawing up the audit strategy.

— Specification of the overall objectives of the audit strategy.

— Explanation of the functions and responsibility of the audit authority and other bodies carrying out audits under its responsibility.

— Indication of the independence of the audit authority from the managing authority and certifying authority.

— Confirmation by the audit authority that the bodies that carry out the audits pursuant to Article 61(3) of Regulation (EC) No 1198/2006 have the requisite functional independence.

2. LEGAL BASIS AND SCOPE

— Indication of any national regulatory framework that affects the audit authority, and its functions.

— Indication of the period covered by the strategy.

3. METHODOLOGY

— Indicate the audit methodology to be followed taking account of internationally accepted audit standards (including but not limited to, INTOSAI, IFAC and IIA), audit manuals and any other specific documents.

4. AUDIT APPROACH AND PRIORITIES

— Materiality thresholds for planning purposes and for reporting deficiencies.

— Indication of the types of audits to be carried out (system audits, audits of operations).

— For system audits: (a) Specification of the body or bodies responsible for the audit work; (b) Specification of the bodies to be audited; (c) Indication of any horizontal issues to be covered by the system audits, such as public procurement, state aid, environmental requirements, equal opportunities and IT systems.

— For audits of operations: (a) specification of the responsible body or bodies responsible for the audit work; (b) specification of the criteria for determining the assurance level gained from system audits and reference to the documentation used for applying the sampling methodology set out in Article 43; (c) specification of the procedure for determining steps to be taken where material errors are detected.

— Indication and justification of the priorities and audit objectives established for the whole programming period.

— Explanation of the linkage of the risk assessment results to the audit work planned.

— An indicative audit schedule of audit assignments for the forthcoming year provided in a table format.

5. RISK ASSESSMENT

— Indication of the procedures followed, including the extent to which the results of previous audits of the bodies and systems have been taken into account (such as audits from the 2000 to 2006 period, audit work for the compliance assessment).

— Indication of the managing authority, certifying authority and intermediate bodies covered.

— Indication of the risk factors taken into account, including any horizontal issues identified as risk areas.

— Indication of the results through identification and prioritisation of the key bodies, processes, controls and priority axes to audit.

6. RELIANCE ON THE WORK OF OTHERS

— Indication of the extent to which certain components are audited by other auditors and the extent of potential reliance on such work.

— Explanation of how the audit authority will ensure the quality of the work carried out by the other bodies, taking account of internationally accepted auditing standards.

7. RESOURCES

— Indication of planned resources to be allocated, at least for the forthcoming year.

8. REPORTING

— Indication of internal procedures for reporting, such as provisional and final audit reports, and of the right of the body audited to be heard and to provide an explanation before a final position is taken.

ANNEX VI

PART A

Model annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation

1. INTRODUCTION

— Indication of the responsible audit authority and other bodies that have been involved in preparing the report.

— Indication of the 12-month (reference) period from which the random sample was drawn.

— Identification of the operational programme covered by the report (CCI number) and of its managing and certifying authority.

— Description of the steps taken to prepare the report.

2. CHANGES IN MANAGEMENT AND CONTROL SYSTEMS

— Indication of any significant changes in the management and control systems notified to the audit authority as compared with the description provided under Article 71(1) of Regulation (EC) No 1198/2006 and of the dates from which the changes apply.

3. CHANGES TO AUDIT STRATEGY

— Indication of any changes that have been made to the audit strategy or are proposed, and of the reasons behind them.

4. SYSTEMS AUDITS

— Indication of the bodies that have carried out systems audits, including the audit authority itself.

— Summary list of the audits carried out (bodies audited).

— Description of the basis for selection of the audits in the context of the audit strategy.

— Description of the principal findings and conclusions drawn from the audit work for the management and control systems, and their functioning, including the sufficiency of management checks, certification procedures and the audit trail, adequate separation of functions and compliance with Community requirements and policies.

— Indication of whether any problems identified were considered to be of a systemic character, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections.

5. AUDITS OF SAMPLE OF OPERATIONS

— Indication of the bodies that have carried out the sample audits, including the audit authority.

— Description of the basis for the selection of the sample(s).

— Indication of the materiality level and, in the case of statistical sampling, the confidence level applied and the interval, if applicable.

— Summary table (see point 9) indicating the eligible expenditure declared to the Commission during the calendar (reference) year (ending in the audit period), the amount of expenditure audited, and the percentage of expenditure audited in relation to total eligible expenditure declared to the Commission (both for the last calendar year and cumulatively). Information relating to the random sample must be distinguished from that related to other samples.

— Description of the principal results of the audits, indicating in particular the amount of irregular expenditure and the error rate resulting from the random sample audited.

— Indication of the conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system.

— Information on the follow-up of irregularities including revision of previously reported error rates.

— Indication of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections.

6. COORDINATION BETWEEN AUDIT BODIES AND SUPERVISION WORK OF THE AUDIT AUTHORITY

— Description of the procedure for supervision applied by the audit authority to other bodies carrying out the audits pursuant to Article 61(3) of Regulation (EC) No 1198/2006 (if applicable).

7. FOLLOW-UP OF PREVIOUS YEARS’ AUDIT ACTIVITY

— Information on the follow-up of outstanding audit recommendations and on the follow up of systems audits and audits of operations from earlier years.

8. OTHER INFORMATION (IF APPLICABLE)

9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS

Reference (CCI no)	Expenditure declared in reference year	Expenditure in reference year audited for the random sample	Amount and percentage (error rate) of irregular expenditure in random sample	Other expenditure audited (1)	Amount of irregular expenditure in other expenditure sample	Total expenditure declared cumulatively	Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively
		(2)	(3)	Amount	%
(1) Expenditure for complementary sample and expenditure for random sample not in the reference year. (2) Amount of expenditure audited. (3) Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year.
Reference (CCI no)	Expenditure declared in reference year	Expenditure in reference year audited for the random sample	Amount and percentage (error rate) of irregular expenditure in random sample	Other expenditure audited (1)	Amount of irregular expenditure in other expenditure sample	Total expenditure declared cumulatively	Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively
---	---	---	---	---	---	---	---	---	---
		(2)	(3)	Amount	%
(1) Expenditure for complementary sample and expenditure for random sample not in the reference year. (2) Amount of expenditure audited. (3) Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year.

PART B

Model annual opinion under Article 61(1)(e)(ii) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation

To the European Commission, Directorate-General […]

1. INTRODUCTION

I, the undersigned, representing the (name of body designated by Member State), have examined the functioning of the management and control systems in the operational programme (name of operational programme, CCI code number, period), in order to issue an opinion on whether the systems functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular.

2. SCOPE OF THE EXAMINATION

The examination was carried out in accordance with the audit strategy in respect of this programme during the period 1 July to 30 June (year) and reported in the attached annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006.

Either

There were no limitations on the scope of the examination

Or

The scope of the examination was limited by the following factors:

(a)

(b)

(c) etc.

(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc and estimate the amounts of the expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the final expenditure declared, this must be stated.)

3. OPINION

Either

(Unqualified opinion)

Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established for the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 (³⁰) and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular.

Or

(Qualified opinion)

Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control systems established for the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular, except in the following respects (³¹).

My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as to give a reasonable assurance that the statements of expenditure presented to the Commission are correct as follows … (³²).

I estimate the impact of the qualification(s) to be … of the total expenditure declared. The Community contribution affected is thus ….

Or

(Adverse opinion)

Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established for the programme … (name of operational programme, CCI code number, period) did not comply with the requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and did not function effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and, as a consequence, does not provide reasonable assurance that the underlying transactions are legal and regular.

This adverse opinion is based on … (³³)

Date:	Signature:

ANNEX VII

PART A

Model final control report

1. INTRODUCTION

— Indication of the responsible audit authority and other bodies that have been involved in preparing the report.

— Indication of the last reference period from which the random sample was drawn.

— Identification of the operational programme covered by the report and its managing and certifying authorities.

— Description of the steps taken to prepare the report.

2. CHANGES IN MANAGEMENT AND CONTROL SYSTEMS AND AUDIT STRATEGY (³⁴)

— Indication of any significant changes in the management and control systems notified to the audit authority as compared with the description provided under Article 71(1) of Regulation (EC) No 1198/2006, and of the dates from which the changes apply.

— Indication of any changes that have been made to the audit strategy and reasons for such changes.

3. SUMMARY OF AUDITS CARRIED OUT UNDER ARTICLE 61(1)(a) AND (b) OF REGULATION (EC) No 1198/2006 AND ARTICLE 43 OF THE PRESENT REGULATION

— Indication of the bodies that have carried out systems audits, including the audit authority itself.

— Summary list of audits carried out: bodies audited and year of audit.

— Description of the basis for selection of audits in the context of the audit strategy (³⁵).

— Description of the principal findings and the conclusions drawn from the audit work for the management and control systems and their functioning, including the sufficiency of management checks, certification procedures and the audit trail, adequate separation of functions and compliance with Community requirements and policies (35) .

— Indication of whether any problems identified were considered to be of a systemic character, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections (35) .

— Indication of the bodies that carried out the sample audits, including the audit authority itself.

— Description of the basis for selection of the sample(s).

— Indication of the materiality level and, in the case of statistical sampling, the confidence level applied and the interval, if applicable.

— Description of the principal results of the audits, indicating in particular the amount of irregular expenditure and the error rate resulting from the random sample audited (35) .

— Indication of the conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system.

— Information on the follow-up of irregularities, including revision of previously reported error rates.

— Indication of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections (35) .

4. FOLLOW-UP OF AUDIT ACTIVITY

— Information on the follow-up of the results of systems audits and audits of operations.

5. ADDITIONAL WORK UNDERTAKEN BY AUDIT AUTHORITY IN PREPARING ITS CLOSURE DECLARATION

— Summary of audits of closure procedure of managing and certifying authorities and intermediate bodies.

— Summary of the results of the examination of the debtors’ ledger kept under Article 60(f) of Regulation (EC) No 1198/2006.

— Summary of the results of re performance of controls on the accuracy of the amounts declared in relation to supporting documents.

— Summary of the results of examination of reports of other national or Community audit bodies (specify by category which reports have been received and examined).

— Summary of the results of the examination of information relating to follow-up of audit findings and dealing with irregularities.

— Summary of the results of the examination of additional work carried out by managing and certifying authorities to enable an unqualified opinion to be provided.

— Other.

6. LIMITATIONS ON THE SCOPE OF THE EXAMINATION BY THE AUDIT AUTHORITY

— Details of any factors that have limited the scope of the examination by the audit authority must be reported (³⁶).

— Estimated amounts of expenditure and the Community contribution that are affected must be stated.

7. REPORTED IRREGULARITIES

— Confirmation that the procedure for reporting and following up irregularities, including the treatment of systemic problems, has been carried out in accordance with regulatory requirements.

— Confirmation of the accuracy of the information given in final report on implementation on the irregularities reported under Article 70(1)(b) of Regulation (EC) No 1198/2006.

— A list of cases of irregularity regarded as systemic and the amounts of expenditure affected.

8. OTHER INFORMATION (IF APPLICABLE)

9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS

Reference (CCI No)	Expenditure declared in reference year	Expenditure in reference year audited for the random sample	Amount and percentage (error rate) of irregular expenditure in random sample	Other expenditure audited (1)	Amount of irregular expenditure in other expenditure sample	Total expenditure declared cumulatively	Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively
		(2)	(3)	Amount.	%
(1) Expenditure for complementary sample and expenditure for random sample not in the reference year. (2) Amount of expenditure audited. (3) Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year.
Reference (CCI No)	Expenditure declared in reference year	Expenditure in reference year audited for the random sample	Amount and percentage (error rate) of irregular expenditure in random sample	Other expenditure audited (1)	Amount of irregular expenditure in other expenditure sample	Total expenditure declared cumulatively	Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively
---	---	---	---	---	---	---	---	---	---
		(2)	(3)	Amount	%
(1) Expenditure for complementary sample and expenditure for random sample not in the reference year. (2) Amount of expenditure audited. (3) Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year.

PART B

Closure declaration

To the European Commission, Directorate-General […]

1. INTRODUCTION

I, the undersigned, … representing the (name of the body designated by Member State), have for the operational programme … (name of the operational programme, CCI code number, period) examined the results of the audit work carried out on this programme by or under the responsibility of the audit authority in accordance with the audit strategy (and have carried out the additional work I judged necessary). The results of the examination and the additional work I have performed are summarised in the attached final control report (which also contains the information required by the annual control reports for the period 1 January 2015 to 31 December 2016). I have planned and performed this work with a view to obtaining a reasonable assurance as to whether the payment application for the balance of the Community contribution to the programme is correct and valid and the underlying transactions covered by the final statement of expenditure are legal and regular.

2. SCOPE OF THE EXAMINATION

The examination was carried out in accordance with the audit strategy in respect of this programme and reported in the attached final control report under Article 61(1)(f) of Regulation (EC) No 1198/2006.

Either

There were no limitations on the scope of the examination.

Or

The scope of the examination was limited by the following factors:

(a)

(b)

(c) etc.

(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc., and estimate the amounts of expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the final expenditure declared, this must be stated.)

3. IRREGULARITIES AND ERROR RATES

Either

The cases of irregularity and error rates found in the audit work is not such as to preclude an unqualified opinion given the satisfactory way they have been dealt with by the managing authority and the trend in the level of their occurrence over time.

Or

The cases of irregularity and error rates found in the audit work and the way they have been dealt with by the managing authority are such as to preclude an unqualified opinion. A list of these cases is provided in the final control report, together with an indication of their possible systemic character and the scale of the problem. The amounts of total declared expenditure and public contribution that could be affected are … respectively. As a consequence, the corresponding Community contribution that could be affected is ….

4. OPINION

Either

(Unqualified opinion)

If there were no limitations on the scope of the examination and the cases of irregularity and error rates and the way they have been dealt with by the managing authority do not preclude an unqualified opinion:

Based on the examination referred to above, it is my opinion that the final statement of expenditure presents fairly, in all material respects, the expenditure paid under the operational programme, that the application for payment of the balance of the Community contribution to this programme is valid and that the underlying transactions covered by the final statement of expenditure are legal and regular.

Or

(Qualified opinion)

If there were limitations on the scope of the examination and/or cases of irregularity and error rates and the way they have been dealt with by the managing authority call for a qualified opinion but do not justify an unfavourable opinion for all the expenditure concerned:

Based on the examination referred to above, it is my opinion that the final statement of expenditure presents fairly, in all material respects, the expenditure paid under the operational programme, that the application for payment of the balance of the Community contribution to this programme is valid and that the underlying transactions covered by the final statement of expenditure are legal and regular, except with regard to the matters referred to at point 2 above and/or to the observations at point 3 regarding the error rates and cases of irregularity and the way they have been dealt with by the managing authority, the impact of which is quantified above. I estimate the impact of these qualifications to be … of the total expenditure declared. The Community contribution affected is thus ….

Or

(Adverse opinion)

If there were major limitations on the scope of the examination error rates and cases of irregularity and the way they have been dealt with by the managing authority are such that no conclusion can be reached on the reliability of the final statement of expenditure without considerable further work:

Based on the examination referred to above, and in particular in view of the matters referred to at point 2 and/or the error rates and cases of irregularity and the fact that they have not been dealt with satisfactorily by the managing authority as reported at point 3, it is my opinion that that the final statement of expenditure does not present fairly, in all material respects, the expenditure paid under the operational programme, that, as a consequence, the application for payment of the balance of the Community contribution to this programme is not valid and that the underlying transactions covered by the final statement of expenditure are not legal and regular.

Date:	Signature:

ANNEX VIII

To the European Commission, Directorate-General […]

The managing authority for the programme … (name of the operational programme, CCI code number, period) has submitted a statement of expenditure relating to operations [completed as at … (date up to which operations were completed)/completed between … and … (dates between which operations were completed/and is applying for partial closure of the programme under Article 85(2)(b) of Regulation (EC) No 1198/2006 for these operations.

I, the undersigned, representing the (name of the body designated by the Member State), have examined the results of the audit work carried out on this programme as set out in the annual control reports and annual opinions issued under Article 61(1)(e)(i) and (ii) of Regulation (EC) No 1198/2006 for the year/years …

I have planned and performed this work with a view to obtaining a reasonable assurance as to whether the statement of expenditure concerned is correct and valid and the underlying transactions covered by the statement of expenditure are legal and regular.

Opinion

Based on the examination referred to above, it is my opinion that the statement of expenditure on completed operations submitted by the managing authority for the programme … (name of operational programme, CCI code number, period) for the purpose of partial closure of the programme in respect of operations (completed as at …/completed between … and …) presents fairly, in all material respects, the expenditure paid and that the underlying transactions are legal and regular.

Date:	Signature:

ANNEX IX

PART A

Certificate and statement of expenditure and application for interim payment

PART B

Certificate and statement of expenditure and application for final payment

ANNEX X

ANNUAL STATEMENT ON WITHDRAWN AND RECOVERED AMOUNTS AND PENDING RECOVERIES AND IRRECOVERABLE AMOUNTS UNDER ARTICLE 46(2)

Withdrawals (1)
Under the convergence objective
a	b	c	d	e	f	g
Priority axis	Total amount in EUR of expenditure paid by beneficiaries withdrawn (2)	Corresponding public contribution withdrawn in EUR	Corresponding EFF contribution withdrawn in EUR (3)	Total amount in EUR of expenditure withdrawn relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (4)	Amount in EUR of corresponding public contribution withdrawn relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007	Amount in EUR of corresponding EFF contribution withdrawn relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (5)
1
2
3
4
5
Total
Under the non-Convergence objective
a	b	c	d	e	f	g
Priority axis	Total amount in EUR of expenditure paid by beneficiaries withdrawn (2)	Corresponding public contribution withdrawn in EUR	Corresponding EFF contribution withdrawn (3) in EUR	Total amount in EUR of expenditure withdrawn relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (4)	Amount in EUR of corresponding public contribution withdrawn relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007	Amount in EUR of corresponding EFF contribution withdrawn relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (5)
1
2
3
4
5
Total
(1) This table (withdrawals) is completed relating to expenditure already declared to the Commission and which has been withdrawn from the programme following detection of the irregularity. If table 1 is completed, tables 2, 3 and 4 of this Annex will not need to be completed. (2) This amount is the total amount of expenditure already declared to the Commission which was affected by irregularities and which has been withdrawn. (3) This amount is the EFF part of expenditure already declared to the Commission which was affected by irregularities and which has been withdrawn. (4) This amount is the part of the amount in column (b) which has been reported as irregular under the reporting procedures laid down in Article 55 of Regulation (EC) No 498/2007. (5) This amount is part of the amount in column (d) which has been reported as irregular under the reporting procedures laid down in Article 55 of Regulation (EC) No 498/2007.

Recoveries (1)
Under the convergence objective
h	i	j	k	l	m	n
Priority axis	Total amount in EUR of expenditure paid by beneficiaries (2)	Public contribution recovered (3) in EUR	Corresponding EFF contribution recovered (4) in EUR	Total amount in EUR of expenditure recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (5)	Amount in EUR of public contribution recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (6)	Amount in EUR of corresponding EFF expenditure recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (7)
1
2
3
4
5
Total
Under the non-Convergence objective
h	i	j	k	l	m	n
Priority axis	Total amount in EUR of expenditure paid by beneficiaries (2)	Public contribution recovered (3) in EUR	Corresponding EFF contribution recovered (4) in EUR	Total amount in EUR of expenditure recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (5)	Amount in EUR of public contribution recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (6)	Amount in EUR of corresponding EFF expenditure recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (7)
1
2
3
4
5
Total
(1) This table (recoveries) is completed relating to expenditure which was left for the time being in the programme pending outcome of recovery proceedings and which has been deducted following recovery. If table 2 is completed, tables 1, 3 and 4 of this Annex will not need to be completed. (2) This is the total amount of expenditure already declared to the Commission which was affected by irregularities and in respect of which the corresponding public contribution has been recovered. (3) This is the amount of public contribution effectively recovered from the beneficiary. (4) This amount is the corresponding EFF part of expenditure already declared to the Commission which was affected by irregularities and which has been recovered. (5) This amount relates to the part of the amount in column (i) which has been reported as irregular under the reporting procedures laid down in Article 55 of Regulation (EC) No 498/2007. (6) This amount is the part of the amount in column (j) which has been reported as irregular under the reporting procedures laid down in Article 55 of Regulation (EC) No 498/2007. (7) This amount is part of the amount in column (k) which has been reported as irregular under the reporting procedures laid down in Article 55 of Regulation (EC) No 498/2007.

Convergence
a	b	c	d	e	f	g	h
Priority axis	Year of launch of recovery proceedings	Total amount in EUR of eligible expenditure paid by beneficiaries (1)	Public contribution to be recovered (2) in EUR	Corresponding EFF contribution to be recovered (3) in EUR	Total amount in EUR of expenditure relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (4)	Amount in EUR of public contribution to be recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (5)	Amount in EUR of corresponding EFF expenditure to be recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (6)
1	2007
	2008
	…
2	2007
	2008
	…
3	2007
	2008
Total
Non-Convergence
a	b	c	d	e	f	g	h
Priority axis	Year of launch of recovery proceedings	Total amount in EUR of eligible expenditure paid by beneficiaries (1)	Public contribution to be recovered (2) in EUR	Corresponding EFF contribution to be recovered (3) in EUR	Total amount in EUR of expenditure relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (4)	Amount in EUR of public contribution to be recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (5)	Amount in EUR of corresponding EFF expenditure to be recovered relating to irregularities reported under Article 55(1) of Regulation (EC) No 498/2007 (6)
1	2007
	2008
	…
2	2007
	2008
	…
3	2007
	2008
Total
(1) This is the amount of expenditure paid by the beneficiary corresponding to the public contribution in column (d). (2) This is the public contribution subject to recovery proceedings at the level of the beneficiary. (3) This is the EFF contribution subject to recovery proceedings at the level of the beneficiary. (4) This amount relates to the part of the amount in column (c) which has been reported as irregular under the reporting procedures laid down in Article 55 of Regulation (EC) No 498/2007. (5) This amount relates to the part of the amount in column (d) which has been reported as irregular under the reporting procedures laid down in Article 55 of Regulation (EC) No 498/2007. (6) This amount relates to the part of the amount in column (e) which has been reported as irregular under the reporting procedures laid down in Article 55 of Regulation (EC) No 498/2007.

Convergence
a	b	c	d	e	f	g	h	i	j	k	l
Number of operation	Priority axis	Irregularity identification number if applicable (1)	Year of launch of recovery proceedings	Total expenditure in EUR paid by beneficiaries declared as irrecoverable (2)	Public contribution declared as irrecoverable (3) in EUR	Corresponding EFF contribution declared as irrecoverable (4) in EUR	Date of last payment of public contribution to beneficiary	Date of establishment of irrecoverability	Reason for irrecoverability	Recovery measures taken including date of recovery order	Indicate whether the Community share should be borne by the budget of the European Union (Y/N)
X			20..
Y			20..
Z			20..
Total
Non-Convergence
a	b	c	d	e	f	g	h	i	j	k	l
Number of operation	Priority axis	Irregularity identification number if applicable (1)	Year of launch of recovery proceedings	Total expenditure in EUR paid by beneficiaries declared as irrecoverable (2)	Public contribution declared as irrecoverable (3) in EUR	Corresponding EFF contribution declared as irrecoverable (4) in EUR	Date of last payment of public contribution to beneficiary	Date of establishment of irrecoverability	Reason for irrecoverability	Recovery measures taken including date of recovery order	Indicate whether the Community share should be borne by the budget of the European Union (Y/N)
X			20..
Y			20..
Z			20..
Total
(1) This is the reference number attributed to the irregularity or other identification referred to in Article 40(4) of Regulation (EC) No 498/2007. (2) This amount is the amount of expenditure paid by the beneficiary corresponding to the public contribution in column (f). (3) This is the amount of public contribution paid for which it was established that recovery could not be carried out or for which recovery is not expected to take place. (4) This is the EFF contribution paid for which it was established that recovery could not be carried out or for which recovery is not expected to take place.

ANNEX XI

Statement of expenditure by priority axis for a partial closure

Operational Programme reference (CCI No):

Member State:

Date of submission to the Commission:

Total certified eligible expenditure of operations completed between …/…/ and 31/12 [year] in the regions eligible under the convergence objective:

Priority axis	2007-2015
Total expenditure certified	Public contribution
EFF contribution	National contribution
Priority axis 1: Total
Priority axis 2: Total
Priority axis 3: Total
Priority axis 4: Total
Priority axis 5: Total
Grand total

Total certified eligible expenditure of operations completed between …/…/ and 31/12 [year] in the regions eligible under the non-convergence objective:

Priority axis	2007-2015
Total expenditure certified	Public contribution
EFF contribution	National contribution
Priority axis 1: Total
Priority axis 2: Total
Priority axis 3: Total
Priority axis 4: Total
Priority axis 5: Total
Grand total

ANNEX XII

PART A

Model description of management and control systems

1. GENERAL

— [Name of the] Member State:

— Title of the programme and CCI No:

— Name of main contact person, including e-mail and fax: (body responsible for coordination of descriptions)

1.3.1. Managing authority (Name, address and contact person of the managing authority)

1.3.2. Intermediate bodies (Name, address and contact person of the intermediate bodies)

1.3.3. Certifying authority (Name, address and contact person of the certifying authority)

1.3.4. The audit authority and bodies carrying out audits under the responsibility of the audit authority (Name, address and contact person of the audit authority and other audit bodies)

2. MANAGING AUTHORITY

2.1.1. The date and form of the formal designation authorising the managing authority to carry out its functions

2.1.2. Specification of the functions and tasks carried out directly by the managing authority

2.1.3. Functions formally delegated by the managing authority (functions, intermediate bodies, form of delegation)

2.2.1. Organisation chart and specifications of the functions of the units (including indicative number of posts allocated)

2.2.2. Written procedures prepared for use by staff of the managing authority/intermediate bodies (date and reference)

2.2.3. Description of procedures for selecting and approving operations and for ensuring their compliance, for their whole implementing period, with applicable Community and national rules (Article 59(a) of Regulation (EC) No 1198/2006)

2.2.4. Verification of operations (Article 59(b) of Regulation (EC) No 1198/2006)

2.2.5. Processing of applications for reimbursement

2.2.6. Description of how information will be transmitted to the certifying authority by the managing authority

2.2.7. Eligibility rules laid down by the Member State and applicable to the operational programme

2.4.1. Instructions and guidance issued on the applicable rules (date and reference)

2.4.2. Measures foreseen to ensure that applicable rules are complied with, for example management checks, controls, audits

2.5.1. Description of how the requirements under Article 41 of Regulation (EC) No 498/2007 will be implemented for the programme and/or for individual priorities

2.5.2. Instructions given on retention of supporting documents by beneficiaries (date and reference)

2.6.1. Instructions issued on reporting and correction of irregularities and recording of debt and recoveries of undue payments (date and reference)

2.6.2. Description of the procedure (including flowchart) to comply with the obligation to report irregularities in accordance with article 55 of Regulation (EC) No 498/2007

3. INTERMEDIATE BODIES

NB: This section must be completed separately for each intermediate body. Indicate the authority which has delegated the function to the intermediate bodies.

3.1.1. Specification of the main functions/tasks of the intermediate bodies.

3.2.1. Organisation chart and specifications of the functions of the units (including indicative number of posts allocated.)

3.2.2. Written procedures prepared for use by staff of the intermediate body (date and reference).

3.2.3. Description of procedures for selecting and approving operations (if not described under 2.2.3).

3.2.4. Verification of operations (Article 59(b) of Regulation (EC) No 1198/2006) (if not described under 2.2.4).

3.2.5. Description of procedures for processing of applications for reimbursement (if not described under 2.2.5).

4. CERTIFYING AUTHORITY

4.1.1. The date and form of the formal designation authorising the certifying authority to carry out its functions.

4.1.2. Specification of the functions carried out by the certifying authority.

4.1.3. Functions formally delegated by the certifying authority (functions, intermediate bodies, form of delegation).

4.2.1. Organisation chart and specification of the functions of the units (including indicative number of posts allocated).

4.2.2. Written procedures prepared for use by staff of the certifying authority (date and reference).

4.3.1. Description of the procedure by which statements of expenditure are drawn up, certified and submitted to the Commission.

4.3.2. Description of the steps performed by the certifying authority to ensure fulfilment of requirements under Article 60 of Regulation (EC) No 1198/2006).

4.3.3. Arrangements for access of the certifying authority to the detailed information on operations and verifications and audits held by the managing authority, intermediate bodies and audit authority.

4.4.1. Description of the accounting system to be set up and used as a basis for certification of expenditure to the Commission.

4.4.2. Level of detail of the accounting system:

4.5.1. Description of the system for ensuring the prompt recovery of Community assistance.

4.5.2. Arrangements made to maintain a debtors’ ledger and to deduct amounts recovered from expenditure to be declared.

5. AUDIT AUTHORITY AND AUDIT BODIES

5.2.1. Organisation charts (including the number of posts attributed).

5.2.2. Arrangements for ensuring the independence.

5.2.3. Required qualification or experience.

5.2.4. Description of procedures for monitoring the implementation of recommendations and corrective measures from audit reports.

5.2.5. Description of the procedures (where appropriate) for the supervision of the work of other bodies by the audit authority.

Description of the procedures for preparation of the annual control report, annual opinion and closure declaration.

6. INFORMATION SYSTEM (ARTICLE 59(c) OF REGULATION (EC) No 1198/2006)

— If not, indication of the date when it will be operational.

PART B

Model opinion issued under Article 71(2) of Regulation (EC) No 1198/2006 and under Article 50 of the present Regulation on the compliance of management and control system

To the European Commission, Directorate-General […]

Introduction

I, the undersigned representing (name of the audit authority or the operationally independent body designated by the Member State under Article 71(3) of Regulation (EC) No 1198/2006, as the body responsible for drawing up a report setting out the results of an assessment of the management and control systems established for the programme … (name of operational programme, CCI code number, period) and for giving an opinion on their compliance with Articles 57 to 61 of Regulation (EC) No 1198/2006 have carried out an examination in accordance with Article 50 of Regulation (EC) No 498/2007.

Scope of the examination

The examination was based on the description of the management and control systems received on dd/mm/yyyy from (name of body/bodies submitting the description). In addition, we have examined further information concerning (subjects) and interviewed staff of (bodies whose staff was interviewed).

The examination covered the managing, certifying and audit authorities, the body designated to receive the payments made by the Commission and to make the payments to beneficiaries and the following intermediate bodies (list …).

Opinion (³⁷)

Either

(Unqualified opinion)

On the basis of the examination referred to above, it is my opinion that the management and control systems established for the programme … (name of operational programme, CCI code number, period) comply with the requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Regulation (EC) No 498/2007.

Or

(Qualified opinion)

On the basis of the examination referred to above, it is my opinion that the management and control systems for the programme … (name of operational programme, CCI code number, period) comply with the requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Regulation (EC) No 498/2007, except in the following respects … (³⁸).

My reasons for considering that this/these aspect(s) of the systems do(es) not comply with the requirements and my assessment of the seriousness is as follows (³⁹):

Or

(Adverse opinion)

On the basis of the examination referred to above, it is my opinion that the management and control systems for the programme (s) … (name of operational programme, CCI code number, period) do not comply with the requirements of Articles 57 to 61 of Council Regulation (EC) No 1198/2006 and Chapter VII of Regulation (EC) No 498/2007.

This adverse opinion is based on … (⁴⁰)

Date:	Signature:

ANNEXE XIII

Provisional forecasts of likely payment applications, for the current and subsequent financial year:

(in EUR)
	Community co-financing (1)
	(current year)	(following year)
OP (CCI number) total
Convergence objective regions
Non-convergence objective regions
(1) Only provisional forecasts of likely applications for payment in respect of the Community contribution, and not total expenditure forecast, shall be stated in the table. In the provisional forecasts of likely applications for payment, the Community contribution must be stated for the year in question, and must not be cumulated from the beginning of the programming period.

ANNEX XIV

1. IDENTIFICATION

Member State:

Operational programme	Programme number (CCI No):
Report on implementation	Reporting year:
Date of approval of the annual report by the monitoring committee:

2. EXECUTIVE SUMMARY

3. OVERVIEW OF THE IMPLEMENTATION OF THE OPERATIONAL PROGRAMME BY PRORITY AXIS

3.1.   Information on the physical progress of the priority axes

For each quantifiable result indicator mentioned in the operational programme related to the objectives and the expected results, (for the year N, for the previous reporting years, as well as cumulatively).

Priority axis:

Indicators		2007	2008	2009	2010	2011	2012	2013	2014	2015	Total
Indicator 1:	Achievement
Target (1)
Baseline
… etc	… etc	…	…	…	…	…	…	…	…	…	…
Indicator n:	Achievement
Target (1)
Baseline
(1) The target can be given annually or for the whole programming period.

In addition the information may be presented graphically. All indicators shall be broken down by gender where possible. If the figures (data) are not yet available, information on when they will become available and how the Managing Authority will provide it to the Commission shall be stated.

3.2.   Specific information for priority axes and measures

— Analysis of the results of in implementing the fishing effort adjustments plans using the indicators defined in the operational programme in the form of table as provided for in point 3.1.

— Fisheries areas selected, groups selected, budget allocated to them, percentage of fisheries areas covered by the local development strategies.

3.3.   Financial information (All financial data shall be expressed in Euro)

	Expenditure paid by the beneficiaries included in payment claims sent to the managing authority	Corresponding public contribution	Corresponding EFF contribution	Expenditure paid out by the body responsible for making payments to the beneficiaries	EFF committed by the Managing authority	Total payment requested from the Commission Specify the basis for calculating the Community contribution (Article 76(1) or 76(2) of Council Regulation (EC) No 1198/2006)	Total payments received from the Commission
Priority axis 1
Priority axis 2
Priority axis 3
Priority axis 4
Priority axis 5
Grand total
	Expenditure paid by the beneficiaries included in payment claims sent to the managing authority	Corresponding public contribution	Corresponding EFF contribution	Expenditure paid out by the body responsible for making payments to the beneficiaries	EFF committed by the Managing authority	Total payment requested from the Commission Specify the basis for calculating the Community contribution (Article 76(1) or 76(2) of Council Regulation (EC) No1198/2006)	Total payments received from the Commission
---	---	---	---	---	---	---	---
Priority axis 1
Priority axis 2
Priority axis 3
Priority axis 4
Priority axis 5
Grand total

In addition, financial information may be provided graphically.

3.4.   Qualitative analysis

Analysis of the achievements as measured by physical and financial indicators, including qualitative analysis on the progress achieved in relation to the targets set out initially.

Demonstration on the effects of the operational programme on the promotion of equal opportunities between men and women as appropriate and description of the partnership agreements.

List of unfinished operations and the schedule for their completion (final report only).

3.5.   Monitoring arrangements

Monitoring and evaluation measures taken by the Managing Authority or the Monitoring Committee, to ensure the quality and effectiveness of implementation, in particular monitoring and evaluation measures, including mid-term and ongoing evaluation activities, data collection arrangements, difficulties encountered and steps taken to solve them.

3.6.   Significant problems encountered and measures taken to overcome them. (to be completed only if there was significant modification since the previous report)

Any significant problems encountered in implementing the operational programme and by priority axis to the extent of which any priority axis is affected, including a summary of serious problems identified under the procedure in Article 61(1)(e)(i) of Regulation (EC) No 1198/2006 where appropriate, as well as any measures taken by the managing authority or the monitoring committee to solve the problems.

3.7.   Recommendations from the Commission following annual examination of the Operational programme (to be completed only if there was significant modification since the previous report)

Where appropriate, the report must provide the description of how the Member State has implemented the recommendation from the Commission for the previous annual examination of the programme.

If any recommendation has not been implemented, the Managing Authority must provide reasons for not implementing it.

3.8.   Assistance repaid or re-used (to be completed only if there was significant modification since the previous report)

Information on the use made of assistance repaid or re-used following cancellation of assistance as referred to in Article 56 and Article 96(2) of the Regulation (EC) No 1198/2006.

3.9.   Substantial modification within the meaning of Article 56 of Regulation (EC) No 1198/2006 (to be completed only if there was significant modification since the previous report)

Cases where a substantial modification within the meaning of Article 56 of Regulation (EC) No 1198/2006 has been detected.

3.10.   Changes in the context and general conditions to the implementation of the Operational programme (to be completed only if there was significant modification since the previous report)

Description of any elements which, without stemming directly from the assistance of the operational programme, have a direct impact on the programme's implementation (such as legislative changes or unexpected socio-economic developments).

4. THE USE MADE OF TECHNICAL ASSISTANCE (TO BE COMPLETED ONLY IF THERE WAS SIGNIFICANT MODIFICATION SINCE THE PREVIOUS REPORT)

— Explanation of the use made of technical assistance.

— Percentage of the amount of the EFF's contribution allocated to the operational programme spent under technical assistance.

5. INFORMATION AND PUBLICITY (TO BE COMPLETED ONLY IF THERE WAS SIGNIFICANT MODIFICATION SINCE THE PREVIOUS REPORT)

— Measures taken to provide information and publicity on the Operational programme, including examples of best practices and highlighting significant events and the arrangements for the information and publicity measures referred to in point (d) of the second paragraph of Article 31 of Regulation (EC) No 498/2007 as well as the electronic address where such data may be found.

— Indicators in the form of tables as provided for in point 3.1.

— Evaluation of the results of the information and publicity measures in terms of visibility and awareness of the operational programme and of the role played by the Community (only in the annual implementation report covering the year 2010 and the final report on implementation).

6. INFORMATION ABOUT COMPLIANCE WITH COMMUNITY LAW

Any significant problems relating to the Compliance with the Community law which have been encountered in the implementation of the operational programme and the measures taken to deal with them.

7. COMPLEMENTARITY WITH OTHER INSTRUMENTS

Summary of the implementation of the arrangements made ensuring demarcation and complementarity between the assistance from the EFF, the Structural Funds, the Cohesion Fund, and other existing financial instruments (Article 6(4) of Regulation (EC) No 1198/2006).