Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency

The Member State benefitting from a deferral decision shall ensure that the deficiencies which have been the reasons for the deductions and which persist at the time of adoption of the deferral decision are being remedied on the basis of an action plan, established in consultation with the Commission, including deadlines and clear progress indicators. The Commission shall amend or repeal the deferral decision, taking into account the principle of proportionality, in one of the following cases:

• (a) the Member State fails to take the necessary actions to remedy the deficiencies as foreseen in the action plan;

• (b) the progress of the remedial actions is not sufficient according to the progress indicators; or

• (c) the outcome of the actions is not satisfactory.

8b. The implementing decisions referred to in paragraphs 8 and 8a shall be adopted in accordance with the advisory procedure referred to in Article 116(2) of Regulation (EU) No 1306/2013.

Article 35

Decision not to start or pursue a conformity clearance inquiry

Article 36

Conciliation Body

For the purpose of the conformity clearance procedure provided for in Article 52 of Regulation (EU) No 1306/2013, a Conciliation Body shall be established. It shall perform the following tasks:

• (a) to examine any matter referred to it by a Member State which has received a formal communication from the Commission pursuant to the second subparagraph of Article 34(3) of this Regulation, including an evaluation of expenditure which the Commission intends to exclude from Union financing;

• (b) to try to reconcile the divergent positions of the Commission and the Member State concerned;

• (c) at the end of its examination, to draw up a report on the results of its reconciliation efforts, making any remarks it deems useful should all or some of the points of dispute remain unresolved.

Article 37

Composition of the Conciliation Body

They must be nationals of different Member States.

The terms of office may be renewed for a year at a time only, the Committee on the Agricultural Funds having been informed. However, if the chairperson to be appointed is already a member of the Conciliation Body, the initial term of office as chairperson shall be three years.

The names of the chairperson, the members and the substitute members shall be published in the ‘C’ series of the Official Journal of the European Union.

In that case, the member concerned shall be replaced for the remainder of the period for which that member was appointed by a substitute member, the Committee on the Agricultural Funds being informed.

If the chairperson’s term of office is terminated, the member who is to perform the chairperson’s duties for the remainder of the period for which the chairperson was appointed shall be appointed by the Commission after consultation of the Committee on the Agricultural Funds.

Article 38

Independence of the Conciliation Body

The members shall not take part in the work of the Conciliation Body or sign a report if, in a previous office, they have been personally involved in the matter at issue.

Article 39

Working arrangements

The secretariat of the Conciliation Body shall be provided by the Commission.

The reports shall be signed by the chairperson and members who have taken part in the deliberations. They shall be co-signed by the secretariat.

Article 40

Conciliation procedure

The procedure to be followed and the address of the secretariat shall be notified to the Member States through the Committee on the Agricultural Funds.

• (a) exceeds EUR 1 million; or

• (b) represents at least 25 % of the Member State’s total annual expenditure under the budget items concerned.

In addition, if during the preceding discussions the Member State claimed and demonstrated that the matter is one of principle relating to the application of Union rules, the chairperson of the Conciliation Body may declare a request for conciliation to be admissible. However, such a request shall not be admissible if it relates solely to a matter of legal interpretation.

However, if the Member State considers it necessary to present in its request for conciliation information which has not yet been communicated to the Commission, the Conciliation Body may invite the Commission to assess that new information only if the conditions set out in Article 34(6) are met. The information shall be communicated to the Commission at the latest two months after the report referred to in point (c) of Article 36 has been sent.

The report referred to in point (c) of Article 36 shall state the reasons why the positions could not be reconciled. It shall indicate whether any partial agreement was reached during the proceedings and whether the Conciliation Body invites the Commission to assess new information in accordance with the second subparagraph of paragraph 3.

The report shall be sent to:

• (a) the Member State concerned;

• (b) the Commission, for examination before communicating its conclusions to the Member State;

• (c) the other Member States in the framework of the Committee on the Agricultural Funds.

CHAPTER IV RULES ON CHECKS

SECTION 1 General rules

Article 41

Reduction of on-the-spot checks

• (a) the certification body has, in accordance with Article 9 of Regulation (EU) No 1306/2013, delivered an opinion validating both that the internal control system is functioning properly and that the error rate for the population concerned was below the materiality threshold of 2,0 % for at least the two consecutive financial years preceding the year in which the reduced control rate is intended to apply;

• (b) the Commission has not informed the Member State concerned that it cannot accept the opinion referred to in point (a) of this paragraph provided by the certification body in the context of Article 9 of Regulation (EU) No 1306/2013; and

• (c) the Commission:
• (i) has not informed the Member State concerned in accordance with Article 52 of Regulation (EU) No 1306/2013 of weaknesses in the control system of the individual support scheme or measure concerned; or
• (ii) is satisfied, when applying Article 34 of this Regulation, with the corrective measures taken by the Member State concerned where the latter was informed in accordance with Article 52 of Regulation (EU) No 1306/2013 of weaknesses in the control system of the individual support scheme or measure concerned and has informed the Member State accordingly.

Member States shall inform the Commission of their decision to reduce the minimum level of on-the-spot checks immediately after its adoption. This information shall indicate:

• (a) the support scheme or measure concerned;

• (b) the period of applying a reduced minimum level of on-the-spot checks;

• (c) the reduced minimum level of on-the-spot checks to be applied.

SECTION 2 Scrutiny of transactions

Article 42

Scrutiny by Member States

Article 43

Access to commercial documents

Undertakings shall keep the commercial documents for at least three years, starting from the end of the year in which they were drawn up. Member States may prescribe a longer period for the retention of these documents.

Article 44

Joint actions

The Commission, acting on its own initiative or on the basis of a proposal by a Member State, and with the agreement of the Member States concerned, may decide to coordinate joint actions involving mutual assistance between two or more Member States, as provided for in Article 83(1) of Regulation (EU) No 1306/2013.

Article 45

Mutual assistance

The Member State receiving or making the payment may ask the Member State in which the undertaking is established to scrutinise some of the undertakings on that list in accordance with Article 80 of Regulation (EU) No 1306/2013, indicating why it is necessary to make such a request and in particular the risks associated with it.

The Member State receiving the request shall take due account of the risks associated with the undertaking, which shall be communicated by the requesting Member State.

The requested Member State shall inform the requesting Member State of the follow-up accorded to the request. Where scrutiny of an undertaking on the list takes place, the requested Member State that carried out the scrutiny shall inform the requesting Member State of the results of that scrutiny at the latest three months after the end of the scrutiny period.

An overview of such requests shall be sent to the Commission on a quarterly basis, within one month after the end of each quarter. The Commission may require that a copy of individual requests be provided.

The list of undertakings referred to in the first subparagraph shall be drawn up in accordance with the specimen form shown in Annex VI.

Article 46

Annual programmes and reports

It shall include detailed information on each of the aspects of the application of Chapter III of Title V of Regulation (EU) No 1306/2013 listed in Annex XII to this Regulation, set out in clearly identified sections under the headings referred to in that Annex.

Article 47

Special departments

• (a) training the national officials responsible for carrying out the scrutiny referred to in this Section, to enable them to acquire sufficient knowledge to perform their duties;

• (b) administering the scrutiny reports and any other documents relating to the scrutinies carried out and provided for under Chapter III of Title V of Regulation (EU) No 1306/2013

• (c) the preparation and communication of the programmes referred to in Article 84 of Regulation (EU) No 1306/2013 and the reports referred to in Article 86(1) of that Regulation.

They shall consist of a sufficient number of officials who are suitably trained to carry out those tasks.

CHAPTER V SECURITIES

SECTION 1 Scope, information technology, force majeure

Article 48

Scope

This Chapter shall apply in all cases where the sectoral agricultural legislation provides for a security, whether or not the particular term ‘security’ is used.

This Chapter shall not apply to securities given to ensure payment of import and export duties referred to in Council Regulation (EEC) No 2913/92 ([^E0009]).

Article 49

e-Administration

Communications, documents and securities may be produced, processed, and managed by using information technology (IT) on condition that the systems applicable are managed under the officially approved quality and security protocols fit for those systems.

If competent authorities cannot access required documents for verification because of differences in IT systems, those documents shall be printed out and certified as genuine by the authority competent for the management of those IT systems (‘the issuing authority’) or by an authority competent for certifying documents as true copy.

Such print-outs may be replaced by an electronic message between the issuing authority and the beneficiary or the competent authority, on condition that the issuing authority provides in an officially approved certification protocol ensuring the genuineness of the message.

Article 50

Force majeure time limits

• (a) the date on which the operator was informed by the competent authority of the established non-fulfilment of the relevant obligation within the meaning of Article 23(2) of Delegated Regulation (EU) No 907/2014, the expiry of the time limit for the fulfilment of the relevant obligation as referred to in Article 23(3) of that Regulation or the expiry of the time limit for the presentation of the proof for the fulfilment of the relevant obligation as referred to in Article 23(4) of that Regulation;

• (b) the closing date for submission of tenders in a third country where the tender is linked to an advanced fixing certificate for export refunds;

SECTION 2 Form of securities

Article 51

Form

• (a) as a cash deposit as referred to in Article 19(2) and (3) of Delegated Regulation (EU) No 907/2014; and/or

• (b) by providing a guarantor in accordance with Article 21 of Delegated Regulation (EU) No 907/2014.

• (a) pledging cash deposits in a bank;

• (b) pledging recognised claims against a public body or public funds, which are due and payable and against which no other claim has precedence; and/or

• (c) pledging collateral negotiable in the Member State concerned provided they are issued or guaranteed by that Member State.

Article 52

Negotiable collateral

Article 53

Replacement and assignment

However, the agreement of the competent authority shall be required in the following cases:

• (a) where the original security has been forfeited but not yet realised; or

• (b) where the replacement security is of a type listed in Article 51(2).

SECTION 3 Release and forfeiture

Article 54

Partial release

Where specific Union rules do not specify a minimum quantity, the competent authority may itself restrict the number of partial releases of any one security and may specify a minimum sum for any such release.

Before releasing all or part of a security the competent authority may require that a written request for release be provided.

In the case of securities covering more than 100 % of the sum required to be secured, that part of the security exceeding 100 % shall be released when the remainder of the sum secured is finally released or forfeited.

Article 55

Forfeiture

Where payment has not been made at the end of that period, the competent authority shall:

• (a) without delay clear any security of the type described in Article 51(1)(a) to the appropriate account;

• (b) without delay require the guarantor referred to in Article 51(1)(b) to pay, allowing up to 30 days from the day of receipt of demand for payment;

• (c) without delay take steps to:
• (i) convert the securities described in Article 51(2)(b) and (c) into money sufficient to recover the sum due;
• (ii) clear pledged cash deposits referred to in Article 51(2)(a) to its own account.

The competent authority may without delay clear any security of the type described in Article 51(1)(a) to the appropriate account without first requiring the person concerned to effect payment.

• (a) where the decision to forfeit a security is taken but on appeal is subsequently postponed in accordance with national law, the party concerned shall pay interest on the sum actually forfeited over the period starting 30 days from the day of receipt of the demand for payment as referred to in paragraph 1 and ending on the day prior to the payment of the sum actually forfeited;

• (b) where following the outcome of the appeal procedure the party concerned is asked to pay within 30 days the sum forfeited, for the purposes of calculating interest the Member State may consider payment to be made on the 20th day following the date of such request;

• (c) the rate of interest applicable is calculated in accordance with national law, but shall in no case be lower than the interest rate applicable in case of recovery of national amounts;

• (d) paying agencies shall deduct the interest paid from EAGF or EAFRD expenditure in accordance with Regulation (EU) No 1306/2013;

• (e) Member States may claim periodically an increase of the security in respect of the interest involved.

SECTION 4 Information

Article 56

Information on securities forfeiture, types of securities and guarantors

• (a) the types of institutions authorised to act as guarantors and the requirements laid down in that respect;

• (b) the types of security accepted pursuant to Article 51(2) and the requirements laid down in that respect.

CHAPTER VI TRANSPARENCY

Article 57

Content of the publication

• (a) the breakdown of the amounts of payments referred to in point (c) of that Article for each individual measure listed in Annex XIII of this Regulation, as well as the sum of the those amounts received by each beneficiary in the financial year concerned;

• (b) a description of the measures financed by the Funds, as referred to in point (d) of that Article and listed in Annex XIII of this Regulation, including the nature and the objective of each measure.

Article 58

Publication of municipality

Where the information to be published for the purposes of the third paragraph of Article 112 of Regulation (EU) No 1306/2013 would, due to the limited number of beneficiaries residing or registered in a given municipality, allow for the identification of a natural person as a beneficiary, the Member State concerned shall publish as information, for the purposes of point (b) of the first subparagraph of Article 111(1) of that Regulation, the next larger administrative entity of which the municipality in question is part of.

Article 59

Form and date of publication

Article 60

Information of the beneficiaries

The information of the beneficiaries referred to in Article 113 of Regulation (EU) No 1306/2013 shall be provided to the beneficiaries by including it in the application forms for receiving funds deriving from the Funds, or otherwise at the time when the data are collected.

By way of derogation from the first paragraph, as regards data related to payments received in the financial years 2014 and 2015, the information of the beneficiaries shall be provided at least two months before the date of publication.

Article 61

Publication of thresholds related to the Small farmers scheme

The amounts notified by Member States in accordance with the second paragraph of Article 112 of Regulation (EU) No 1306/2013 shall be published on the Union website referred to in Article 62(1) of this Regulation.

Article 62

Cooperation between the Commission and Member States

CHAPTER VII FINAL PROVISIONS

Article 63

Repeal

Regulations (EC) No 601/94, (EC) No 4/2004 and (EC) No 259/2008 are repealed.

However, Regulation (EC) No 259/2008 shall continue to apply to payments made for financial years 2012 and 2013. By way of derogation from Article 3(3) of that Regulation, the information referred to in that Article shall remain available on the website until 31 May 2015 or until the information concerning the payments made for the financial year 2014 is published in accordance with Article 59(2) of this Regulation.

Article 64

Entry into force and application

This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.

However:

• (a) Article 10 shall apply for expenditure incurred and assigned revenue received by Member States from 16 October 2014;

• (b) Articles 34 to 40 shall apply as of 1 January 2015. However, the time periods provided for in Article 34(3) and (4) shall not apply to conformity clearance inquiries for which the communication under Article 11(1) of Regulation (EC) No 885/2006 was sent before 1 January 2015;

• (c) Chapter VI shall apply to payments made from the financial year 2014 onwards;

• (d) The information transmitted by Member States in accordance with Annex II, columns V1 and V2, shall be provided starting with financial year 2016.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

MANAGEMENT DECLARATION

(Article 3)

I, …, Director of the … Paying Agency, present the accounts for this Paying Agency for the financial year 16.10.xx to 15.10.xx+1.

I declare, based on my own judgement and on the information at my disposal, including, inter alia, the results of work of the internal audit service, that:

• — the accounts presented and submitted in electronic format give, to the best of my knowledge, a true, complete and accurate view of the expenditure and receipts for the financial year referred to above. In particular, all debts, advances, guarantees and stocks known to me have been recorded in the accounts, and all receipts collected relating to the EAGF and the EAFRD have been properly credited to the appropriate funds,

• — I have put in place a system which provides reasonable assurance on the legality and regularity of the underlying transactions, including that the eligibility of demands and, for rural development, the procedure for attributing aid, are managed, controlled and documented in conformity with Union rules.

The expenditure entered in the accounts was used for its intended purpose, as defined in Regulation (EU) No 1306/2013.

Furthermore, I confirm that effective and proportionate anti-fraud measures under Article 58 of Regulation (EU) No 1306/2013 are in place and take account of the risks identified.

That assurance is, however, subject to the following reservations:

Finally, I confirm that I am not aware of any undisclosed matter which could be damaging to the financial interest of the Union.

Signature

ANNEX II

Model table referred to in Article 29(f)

The information referred to in Article 29(f) shall be provided per paying agency by using the following table:

New cases [^E0010]	Old cases [^E0011]
x	x	Paying Agency	A
x	x	Fund	B
x	x	Case (Old/New)	AA
x		Financial year of expenditure of origin	V1 [^E0012]
x		Budget codes of expenditure of origin	V2 [^E0013]
x	x	Financial year n	C
x	x	Currency unit	D
x	x	Case identification number	E
x	x	OLAF identification if applicable [^E0014]	F
	x	Case in debtors' ledger	G
x	x	Beneficiary identification	H
x	x	Programme closed (only for EAFRD)	I
x		Date of approval of control report or similar document as referred to in Article 54(1) of Regulation (EU) No 1306/2013	W
	x	Financial year of primary finding of irregularity	J
x		Date of recovery request	X
x	x	Subject to judicial proceedings	K
	x	Original amount to be recovered	L
x		Original amount to be recovered (principal)	L1
x		Original amount to be recovered (interest)	L2
x		Principal amount for which recovery was ongoing at end of financial year n-1	Y1
x		Interest for which recovery was ongoing at end of financial year n-1	Y2
	x	Total corrected amount (entire recovery period)	M
	x	Total recovered amount (entire recovery period)	N
	x	Amount declared irrecoverable	O
x		Amount (principal) declared irrecoverable	O1
x		Amount (interest) declared irrecoverable	O2
x	x	Financial year of establishment of the irrecoverability	P
x	x	Reason for irrecoverability	Q
	x	Corrected amount (in financial year n)	R
x		Corrected amount (principal) (in financial year n)	R1
x		Corrected amount (interest) (in financial year n)	R2
x		Interest (in financial year n)	Z
	x	Recovered amounts (in financial year n)	S
x		Recovered amount (principal) (in financial year n)	S1
x		Recovered amount (interest) (in financial year n)	S2
x	x	Amount for which recovery is ongoing	T
x		Amount (principal) for which recovery is ongoing	T1
x		Interest for which recovery is ongoing	T2
x		Amount subject to the 50/50 rule as set out in Article 54(2) of Regulation (EU) No 1306/2013 at the end of financial year n	BB
x	x	Amount to be credited to EU budget	U
‘x’ denotes that the column is applicable.	‘x’ denotes that the column is applicable.	‘x’ denotes that the column is applicable.	‘x’ denotes that the column is applicable.

This concerns the cases reported by using this model set out in this Annex starting with financial year 2015.

This concerns the cases reported by using this model set out in this Annex until financial year 2014 included.

Information to be provided starting financial year 2016.

Information to be provided starting financial year 2016.

This concerns the OLAF reference number(s) (IMS notification numbers).

ANNEX III

MODEL TABLE REFERRED TO IN ARTICLE 29(g)

The information referred to in Article 29(g) shall be provided per paying agency by using the following table:

a	b	c	i	d	e	f	g	h
Paying Agency	Fund	Currency unit	Outstanding amount category (cross-compliance sanction, multi-annual sanction or others)	Balance 15 October N-1	New cases (year N)	Total recoveries (year N)	Total corrections including irrecoverable amounts (year N)	Amount to be recovered 15 October N

ANNEX IV

TRANSMISSION OF QUERIES REFERRED TO IN ARTICLE 31(4)

Queries referred to in Article 31(4) shall be sent to:

• — European Commission, DG AGRI-J1, B-1049 Brussels, or

• — AGRI-J1@ec.europa.eu.

ANNEX V

INFORMATION TO BE CONTAINED IN THE ANNUAL RISK ANALYSIS REFERRED TO IN ARTICLE 42(2)

1. Assessment of the previous year’s risk analysis

Information shall be provided concerning the assessment of effectiveness of the previous year’s risk analysis, including the evaluation of its strengths and weaknesses. Any possibilities for improvement shall be clearly identified and implementation thereof shall be considered.

2. Library of information

Information shall be provided on all sources of information taken into account in order to prepare and conduct the risk analysis. Particular reference shall be made to Commission Regulation (EC) No 612/2009 ([^E0015]).

3. Selection procedure

A description shall be provided of the procedure to be applied in order to select the undertakings to be scrutinised. A clear indication shall be made of the number/percentage of undertakings and sectors/measures to which risk analysis, random, automatic and/or manual selection shall be applied. Sectors/measures to be excluded shall be clearly identified and the reasons for exclusion shall be described.

4. Risk factors and risk values to be applied

Where risk analysis shall be applied, information shall be provided on all risk factors taken into consideration and the subsequent possible values assigned to those risk factors. That information shall be provided in accordance with the specimen tables provided below.

Risk factors and risk values applicable to all measures subject to risk analysis	Risk factors and risk values applicable to all measures subject to risk analysis	Risk factors and risk values applicable to all measures subject to risk analysis
Risk factors	Risk values	Risk values
Risk factors	Description	Values
---	---	---
Specific risk factors and risk values applicable to export refunds	Specific risk factors and risk values applicable to export refunds	Specific risk factors and risk values applicable to export refunds
Risk factors	Risk values	Risk values
Risk factors	Description	Values
---	---	---
Specific risk factors and risk values applicable to … (sector/measure)	Specific risk factors and risk values applicable to … (sector/measure)	Specific risk factors and risk values applicable to … (sector/measure)
Risk factors	Risk values	Risk values
Risk factors	Description	Values

5. Weighting of risk factors

Where appropriate, a description shall be provided of the procedure to be applied to weight the risk factors.

6. Results of risk analysis

Information shall be provided on how the results of risk analysis and the establishment of a ‘scoring list’ (for each specific sector/measure — where appropriate) will be reflected in the selection of undertakings into the final scrutiny plan.

Particular attention shall be given to the possibility of joint actions as provided under Article 44.

7. Difficulties encountered and suggestions for improvement

Information shall be provided on any difficulties encountered and the measures taken to overcome them or proposals to that end. Where appropriate, suggestions shall be made for improvement.

ANNEX VI

LIST OF UNDERTAKINGS ESTABLISHED IN A MEMBER STATE OTHER THAN THAT IN WHICH PAYMENT OF THE AMOUNT IN QUESTION HAS OR SHOULD HAVE BEEN MADE OR RECEIVED

(Article 45(1))

Member State in which payment was made or received		Date of dispatch of the list
Member State in which undertaking is established
(1) Name and address	(1) Name and address	(2) Nature of expenditure (show each payment separately by EAGF budgetary line and type of payment)	(3) Amount (in national currency) per individual payment which during the EAGF financial year was:
---	---	---	---
(i) of undertaking in Member State where established	(ii) to which payment made or from which payment received	(2) Nature of expenditure (show each payment separately by EAGF budgetary line and type of payment)	(i) paid to undertaking

Notes:

• A.If so, a specific request must be sent, using the specimen form set out in Annex VIII, including all the information needed to enable the recipient to correctly identify the undertaking concerned.

• B.A copy of this list must be sent to the Commission.

• C.Where there are no undertakings established in other Member States as far as your country is concerned, this must be communicated to all other Member States and to the Commission.

• D.If a request for scrutiny of an undertaking in accordance with Article 45 is made subsequent to the dispatch of this list, a copy of the request, in accordance with Annex VIII, must be sent to the Commission.

ANNEX VII

LIST OF UNDERTAKINGS ESTABLISHED IN A THIRD COUNTRY FOR WHICH PAYMENT OF THE AMOUNT IN QUESTION HAS OR SHOULD HAVE BEEN MADE OR RECEIVED IN A MEMBER STATE

(Article 45(2))

Member State in which payment was made or received		Date of dispatch of the list
Third country in which undertaking is established
(1) Name and address	(1) Name and address	(2) Nature of expenditure (show each payment separately by EAGF budgetary line and type of payment)	(3) Amount (in national currency) per individual payment which during the EAGF financial year was:
---	---	---	---
(i) of undertaking in third country where established	(ii) to which payment made or from which payment received	(2) Nature of expenditure (show each payment separately by EAGF budgetary line and type of payment)	(i) paid to undertaking

Note:

If there are no undertakings established in third countries as far as your country is concerned, a copy of this Annex must be sent to the Commission clearly indicating this to be the case.

ANNEX VIII

REQUEST FOR SCRUTINY UNDER ARTICLE 45(3)

Items marked with an asterisk must be completed in all cases; other items must be completed where appropriate

This request is based upon:	Article 83(3) of Regulation (EU) No 1306/2013
---	---	---
A	(*) 1.  Requesting Member State
A	(*) 2.  Name of special department
A	(*) 3.  Address
A	(*) 4.  Telephone number
A	5. Fax number
A	6. E-mail
A	7. Responsible official
A	8. Name of control organisation responsible
A	9. Address
A	10. Telephone number
A	11. Fax number	…
A	12. E-mail
A	13. Responsible official
B	(*) 1.  Requested Member State
B	(*) 2.  Organisation
C	(*) 1.  Date of request
C	(*) 2.  Scrutiny programme
D	Beneficiary data
D	(*) 1.  Name
D	(a) in requesting Member State
D	(b) in requested Member State
D	(*) 2.  Reference number
D	(*) 3.  Address:
D	(a) in requesting Member State
D	(b) in requested Member State
E	For requests under Article 45(3) only
E	Payment data
E	(*) 1.  Paying agency
E	(*) 2.  Payment reference number
E	(*) 3.  Payment type
E	(*) 4.  Amount (indicate currency)
E	(*) 5.  Accounting date
E	(*) 6.  Payment date
E	(*) 7.  EAGF budget code (chapter — article — post — line)
E	(*) 8.  Marketing year or period to which payment applies
E	(*) 9.  Regulation serving as legal base for payment
F	Transaction details
F	1. (Export) declaration or application number
F	2. Contract:
F	—  number
F	—  date
F	—  quantity
F	—  value
F	3. Invoice:
F	—  number
F	—  date
F	—  quantity
F	—  value
F	4. Date of acceptance of declaration
F	5. Authorising office
F	6. Certificate or licence number
F	7. Certificate or licence date
F	For storage schemes
F	8. Tender number
F	9. Tender date
F	10. Price per unit
F	11. Entry date
F	12. Exit date
F	13. Increase or reduction in quality
F	For export refunds
F	14. Claim number (if different from export declaration number)
F	15. Customs office of taking into customs control
F	16. Date of customs control
F	17. Prefinancing (code)
F	18. Export refund code (11 digits)
F	19. Destination code
F	20. Prefixed rate
F	—  in EUR
F	—  in national currency
F	21. Date of prefixation
G	Risk Analysis
G	(*) 1.  Rating
G	—  high
G	—  medium
G	—  low
G	(*) 2.  Narrative justification for rating
G
G	(continue on separate sheet if necessary)
G
G
G
G
G
G
G
H	Scope and objective of control
H	1. Proposed scope
H	2. Objectives and their supporting technical details
H
H	(continue on separate sheet if necessary)
H
I	(*)  List of supporting documents supplied
I
I	(continue on separate sheet if necessary)
I
I

ANNEX IX

RESULTS OF SCRUTINY UNDER ARTICLE 45(4)

Scrutiny report following Mutual Assistance request under Chapter III of Title V of Regulation (EU) No 1306/2013

• NB. The bold items are identical to those used in Annex VIII.

Identification

B.1.   Requested Member State

• 1. Organisation

• 3.Regional Office

• 4.Name of the controller

A.1.   Requesting Member State:

• 1. Name of special department:

• 1. Name control organisation responsible:

• 14.Enquiry number/report reference:

C.1.   Date of request and reference number:

• 1. Scrutiny programme:

• 3.Date of reply and reference number:

D. Beneficiary data

1. Name

• (a) in requesting Member State:

• (b) in requested Member State:

2. Reference number

• (a) in requesting Member State:

• (b) in requested Member State:

• 1. Other undertakings scrutinised:

H. Scope and objective of control:

I. List of supporting documents supplied:

J. Result:

Scrutiny report

• 1.Preparation/background/scope

• 2.Description of undertaking/system of control

• 3.Work done/Documents examined/Findings

• 4.Conclusions

• 5.Other observations/recommendations

ANNEX X

OVERVIEW REFERRED TO IN ARTICLE 45(5)

Overview as provided for in the first subparagraph of Article 83(3) of Regulation (EU) No 1306/2013 of … (Member State) on requests for scrutiny an on the results of scrutinies for the 1st [ ], 2nd [ ], 3rd [ ], 4th [ ] quarter 20…

REQUESTS sent to:

Member State	Total Number per MS	REQUEST	REQUEST
Member State	Total Number per MS	Date Sent	Reference Number
TOTAL

REPLIES sent to:

Member State	Total Number per MS	REPLY	REPLY
Member State	Total Number per MS	Date Sent	Reference Number
TOTAL

Notes on boxes:

Each request/reply sent during the quarter is to be included in the overview table

Where applicable additional rows are to be added

The reference number for replies sent is to be the same as the reference number on the corresponding request for inspection

ANNEX XI

ANNUAL PROGRAMME DOCUMENTS (ARTICLE 46(1))

SHEET A

PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD

(Article 84 of Regulation (EU) No 1306/2013)

	A (1)  The number of undertakings whose receipts or payments, or the sum thereof amounted to more than EUR 150,000 for the EAGF financial year …		A (2)  The minimum number
i.e.		x 1/2 =

The total number of undertakings having received or made payments subject to Chapter III of Title V of Regulation (EU) No 1306/2013 scrutiny during the financial year … was as follows:	The total number of undertakings having received or made payments subject to Chapter III of Title V of Regulation (EU) No 1306/2013 scrutiny during the financial year … was as follows:	The total number of undertakings having received or made payments subject to Chapter III of Title V of Regulation (EU) No 1306/2013 scrutiny during the financial year … was as follows:	The total number of undertakings having received or made payments subject to Chapter III of Title V of Regulation (EU) No 1306/2013 scrutiny during the financial year … was as follows:	The total number of undertakings having received or made payments subject to Chapter III of Title V of Regulation (EU) No 1306/2013 scrutiny during the financial year … was as follows:	The total number of undertakings having received or made payments subject to Chapter III of Title V of Regulation (EU) No 1306/2013 scrutiny during the financial year … was as follows:
A (3)  Total number
Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:
A (4)  Exceeding EUR 350 000		A (5)  EUR 350 000 or less, but not less than EUR 40 000		A (6)  Less than EUR 40 000

A (7)  Total number		A (8)  Total based upon risk analysis
Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:	Total number whose receipts or payments, or the sum thereof, were in the following categories:
A (9)  Exceeding EUR 350 000		A (10)  EUR 350 000 or less, but not less than EUR 40 000		A (11)  Less than EUR 40 000

Notes on boxes:

• A (4)It is compulsory to scrutinise undertakings in this category which were not scrutinised in accordance with Article 42(3)during the two scrutiny periods preceding that scrutiny period,unless the payments that they received were under a measure or measures for which risk analysis techniques of selection have been adopted.

• A (9)Undertakings in this category are to be scrutiniszed only for specific reasons which are to be indicated in sheet D of this Annex.

SHEET B

PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD

(Article 84 of Regulation (EU) No 1306/2013)

Scheme of scrutinies in relation to EAGF budget headings

EAGF financial year …

B(1) EAGF Budget Article or Item No.	B(2) Total expenditure by EAGF budget heading … (EUR)		B(3) Total expenditure by EAGF budget heading relating to undertakings whose receipts or payments, or the sum thereof, were above 40 000  EUR … (EUR)		B(4) Total expenditure by EAGF budget heading relating to undertakings included in the scrutiny programme … (EUR)	B(5) Number of undertakings by EAGF budget heading included in the scrutiny programme	B(5) Number of undertakings by EAGF budget heading included in the scrutiny programme	B(5) Number of undertakings by EAGF budget heading included in the scrutiny programme	B(5) Number of undertakings by EAGF budget heading included in the scrutiny programme	B(5) Number of undertakings by EAGF budget heading included in the scrutiny programme	B(5) Number of undertakings by EAGF budget heading included in the scrutiny programme
Totals:

SHEET C

PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD

(Article 84 of Regulation (EU) No 1306/2013)

Criteria adopted in drawing up the programme in the area of export refunds and other sectors where risk analysis selection techniques have been adopted where these differ from those included in the proposals for risk analysis sent to the Commission under Article 42(2).

Sector where scrutiny is proposed (show EAGF budget heading as set out in column B (1) of Sheet B of this Annex)	Comments on risk and selection criteria adopted (give brief details — e.g. detected irregularities or exceptional increase in expenditure)

SHEET D

PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD

(Article 84 of Regulation (EU) No 1306/2013)

Proposed scrutinies, if any, of undertakings whose receipts or payments, or the sum thereof, were less than EUR 40,000 during the EAGF financial year

EAGF budget heading (as set out in column B (1) of Sheet B)	Number of undertakings that it is proposed to scrutinise	Specific reason for scrutiny

SHEET E

PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD

(Article 84 of Regulation (EU) No 1306/2013)

TOTAL:		CONTROL BODY:
E (1)  The total number of undertakings to be scrutinised:		E (2)  The number of undertakings to be scrutinised:
CONTROL BODY:		CONTROL BODY:
E (3)  The number of undertakings to be scrutinised:		E (4)  The number of undertakings to be scrutinised:
CONTROL BODY:		CONTROL BODY:
E (5)  The number of undertakings to be scrutinised:		E (6)  The number of undertakings to be scrutinised:

Notes on boxes:

Where applicable, additional boxes e.g. E (7), E (8) etc. are to be added

ANNEX XII

ANNUAL REPORT DOCUMENTS (ARTICLE 46(2))

PART I

Information to be contained in the annual report provided for in Article 86(1) of Regulation (EU) No 1306/2013

1. Administration of Chapter III of Title V of Regulation (EU) No 1306/2013

Information shall be provided concerning the administration of Chapter III of Title V of Regulation (EU) No 1306/2013, including changes to the organisations responsible for scrutinies and to the special department responsible for monitoring the application of that Regulation, as referred to in Article 85 thereof, and to the competences of those organisations.

2. Legislative changes

Information shall be provided regarding any national legislative changes relevant to the application of Chapter III of Title V of Regulation (EU) No 1306/2013 that have intervened since the previous annual report.

3. Amendments to the scrutiny programme

A description shall be provided of any amendments that were made to the scrutiny programme submitted to the Commission under Article 84(2) of Regulation (EU) No 1306/2013 since the date of submission of that programme.

4. Application of the scrutiny programme covered by this report

Information shall be provided on the application of the programme of scrutinies for the period ending on 30 June preceding the closing date for submission of the report, as referred to in Article 86(1) of Regulation (EU) No 1306/2013, including the following points, both in total and broken down by control body (where more than one control body carries out controls under that Regulation):

• (a) the number of undertakings scrutinised during the scrutiny period, in accordance with specimen form shown in Sheet A of Part II of this Annex;

• (b) the number of undertakings still in the course of being scrutinised, in accordance with specimen form shown in Sheet A of Part II of this Annex;

• (c) the number of undertakings that were not subject to scrutiny during the period in question as a result of the non-execution of some scrutinies, in accordance with specimen form shown in Sheet A of Part II of this Annex;

• (d) the reasons why the scrutinies referred to in point (c) were not carried out;

• (e) the breakdown, by amounts received by or paid to, and by measure, of the scrutinies referred to in points (a), (b), and (c), in accordance with the specimen form shown in Sheet B of Part II of this Annex;

• (f) the results of the scrutinies referred to in point (a), in accordance with specimen form shown in Sheet C of Part II of this Annex, including:
• (i) the number of scrutinies for which irregularities were discovered, and the number of undertakings involved,
• (ii) the nature of these irregularities,
• (iii) the measure concerned where an irregularity was discovered,
• (iv) the estimated financial consequence of each irregularity;

• (g) an indication of the average duration of scrutinies in person/days, indicating, where practicable, the time spent on planning, preparation, execution of controls, and reporting.

5. Application of the scrutiny programmes preceding the one covered by this programme

The report shall contain the results of the scrutinies carried out in respect of previous scrutiny periods, for which the results were not available at the time of the submission of the reports for those scrutiny periods, including for each previous scrutiny period, including:

• (a) the status of scrutinies communicated under point 4(b) and (c) in previous scrutiny reports, in accordance with the specimen form shown in Sheet D of Part II of this Annex;

• (b) the number of scrutinies through which irregularities were discovered, and the number of undertakings involved, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

• (c) the nature of those irregularities, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

• (d) the measure concerned where an irregularity was discovered, in accordance with the specimen form shown in Sheet C of Part II of this Annex;

• (e) the estimated financial consequence of each irregularity, in accordance with the specimen form shown in Sheet C of Part II of this Annex.

6. Mutual assistance

A summary of mutual assistance requests made and received under Chapter III of Title V of Regulation (EU) No 1306/2013.

7. Resources

Details on the resources available to carry out the scrutinies under Chapter III of Title V of Regulation (EU) No 1306/2013 shall be transmitted, including:

• (a) the number of staff, expressed in person/years, allocated to those scrutinies, per control body, and, where appropriate, per region;

• (b) training received by staff working on those scrutinies, with an indication of the proportion of the staff referred to in point (a) who have received such training, and the nature of the training itself; and,

• (c) computer equipment and tools at the disposal of staff working on those scrutinies.

8. Difficulties in applying Chapter III of Title V of Regulation (EU) No 1306/2013

Information shall be provided on any difficulties encountered in the application of Chapter III of Title V of Regulation (EU) No 1306/2013 and the measures taken to overcome them or proposals to that end.

9. Suggestions for improvement

Where appropriate, suggestions shall be made for the improvement, either of the application of Chapter III of Title V of Regulation (EU) No 1306/2013, or of that Chapter itself.

PART II

SHEET A

SCRUTINY REPORT FOR THE PERIOD

(Article 86(1) of Regulation (EU) No 1306/2013)

TOTAL:		CONTROL BODY:
1. (A)  The total number of undertakings to be scrutinised:	1. (A)  The total number of undertakings to be scrutinised:	(B) The number of undertakings to be scrutinised:	(B) The number of undertakings to be scrutinised:
2. (A)  The total number of undertakings scrutinised:	2. (A)  The total number of undertakings scrutinised:	(B) The number of undertakings scrutinised:	(B) The number of undertakings scrutinised:
3. (A)  The total number of undertakings in the course of scrutiny:	3. (A)  The total number of undertakings in the course of scrutiny:	(B) The number of undertakings in the course of scrutiny:	(B) The number of undertakings in the course of scrutiny:
4. (A)  The total number of undertakings not yet scrutinised:	4. (A)  The total number of undertakings not yet scrutinised:	(B) The number of undertakings not yet scrutinised:	(B) The number of undertakings not yet scrutinised:
---	---	---	---
CONTROL BODY:		CONTROL BODY:
1. (C)  The number of undertakings to be scrutinised:	1. (C)  The number of undertakings to be scrutinised:	(D) The number of undertakings to be scrutinised:	(D) The number of undertakings to be scrutinised:
2. (C)  The number of undertakings scrutinised:	2. (C)  The number of undertakings scrutinised:	(D) The number of undertakings scrutinised:	(D) The number of undertakings scrutinised:
3. (C)  The number of undertakings in the course of scrutiny:	3. (C)  The number of undertakings in the course of scrutiny:	(D) The number of undertakings in the course of scrutiny:	(D) The number of undertakings in the course of scrutiny:
4. (C)  The number of undertakings not yet scrutinised:	4. (C)  The number of undertakings not yet scrutinised:	(D) The number of undertakings not yet scrutinised:	(D) The number of undertakings not yet scrutinised:

Notes on boxes:

Where applicable, additional boxes e.g. (E), (F) etc. are to be added

SHEET B

SCRUTINY REPORT FOR THE PERIOD …

(Article 86(1) of Regulation (EU) No 1306/2013)

Report of scrutinies in relation to EAGF budget headings in respect of the EAGF financial year …

Scrutiny programme …