LegalizeCommission Implementing Regulation (EU) No 1011/2014 of 22 September 2014 laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies
- 2.4.1. Description of the procedure (that should be provided in writing to the staff of the managing authority and intermediate bodies: date and reference) on reporting and correction of irregularities (including fraud) and their follow-up and recording of amounts withdrawn and recovered, amounts to be recovered, irrecoverable amounts and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect.
- 2.4.2. Description of the procedure (including a flowchart setting out the reporting lines) to comply with the obligation to notify irregularities to the Commission in accordance with Article 122(2) of Regulation (EU) No 1303/2013.
3. CERTIFYING AUTHORITY
3.1. Certifying authority and its main functions
- 3.1.1. The status of the certifying authority (national, regional or local public body) and the body of which it is part.
- 3.1.2. Specification of the functions carried out by the certifying authority. Where the managing authority also carries out in addition the functions of the certifying authority, description of how separation of functions is ensured (see 2.1.2).
- 3.1.3. Functions formally delegated by the certifying authority, identification of the intermediate bodies and the form of the delegation under Article 123(6) of Regulation (EU) No 1303/2013. Reference to relevant documents (legal acts with empowerments, agreements). Description of the procedures used by the intermediate bodies to carry out delegated tasks, and of the procedures of the certifying authority to supervise the effectiveness of the tasks delegated to the intermediate bodies.
3.2. Organisation of the certifying authority
- 3.2.1. Organisation chart and specification of the functions of the units (including plan for allocation of appropriate human resources with necessary skills). This information also covers the intermediate bodies to which some tasks have been delegated).
- 3.2.2. Description of the procedures to be provided in writing to the staff of the certifying authority and intermediate bodies (date and reference):
- 3.2.2.1. Procedures for drawing up and submitting payment applications:
- — Description of arrangements in place for the certifying authority to access any information on operations, necessary for the purpose of drawing up and submitting payment applications, including the results of management verifications (in line with Article 125 of Regulation (EU) No 1303/2013) and all relevant audits.
- — Description of the procedure by which payment applications are drawn up and submitted to the Commission, including procedure to ensure sending of the final application for interim payment by 31 July following the end of the previous accounting year.
- 3.2.2.2. Description of the accounting system used as a basis for certification of expenditure accounts to the Commission (Article 126(d) of Regulation (EU) No 1303/2013):
- — arrangements for forwarding aggregated data to the certifying authority in case of a decentralised system,
- — the link between the accounting system and the information system described under paragraph 4.1,
- — identification of European Structural and Investment Fund transactions in case of a common system with other Funds.
- 3.2.2.3. Description of the procedures in place for drawing up the accounts referred to in Article 59(5) of Regulation (EU, Euratom) No 966/2012 (Article 126(b) of Regulation (EU) No 1303/2013). Arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law (Article 126(c) of Regulation (EU) No 1303/2013) taking into account the results of all verifications and audits.
- 3.2.2.4. Description, where applicable, of the procedures of the certifying authority in relation to the scope, rules and procedures concerning the effective arrangements set out by the Member State ([^E0039]) for the examination of complaints concerning the ESI Funds, in the context of Article 74(3) of Regulation (EU) No 1303/2013.
3.3. Recoveries
- 3.3.1. Description of the system for ensuring prompt recovery of public assistance, including Union assistance.
- 3.3.2. Procedures for ensuring an adequate audit trail by maintaining accounting records in computerised form, including amounts recovered, amounts to be recovered, amounts withdrawn from a payment application, amounts irrecoverable and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect, for each operation, including the recoveries resulting from the application of Article 71 of Regulation (EU) No 1303/2013 on durability of operations.
- 3.3.3. Arrangements for deducting amounts recovered or amounts to be withdrawn from expenditure to be declared.
4. INFORMATION SYSTEM
- 4.1. Description of the information systems including a flowchart (central or common network system or decentralised system with links between the systems) for:
- 4.1.1. Collecting, recording and storing, in a computerised form data on each operation, including where appropriate data on individual participants and a breakdown of data on indicators by gender when required, necessary for monitoring, evaluation, financial management, verification and audit, as required by Article 125(2)(d) of Regulation (EU) No 1303/2013 and by Article 24 of Commission Delegated Regulation (EC) No 480/2014.
- 4.1.2. Ensuring that the data referred to in the previous point is collected, entered and stored in the system, and that data on indicators is broken down by gender where required by Annexes I and II to Regulation (EU) No 1304/2013, as required by Article 125(2)(e) of Regulation (EU) No 1303/2013.
- 4.1.3. Ensuring that there is a system which records and stores, in computerised form, accounting records for each operation, and which supports all the data required for drawing up payment applications and accounts, including records of amounts to be recovered, amounts recovered, amounts irrecoverable and amounts withdrawn following cancellation of all or part of the contribution for an operation or operational programme, as set out in Article 126(d) and 137(b) of Regulation (EU) No 1303/2013;
- 4.1.4. Maintaining accounting records in a computerised form of expenditure declared to the Commission and the corresponding public contribution paid to beneficiaries, as set out in Article 126(g) of Regulation (EU) No 1303/2013.
- 4.1.5. Keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation, as set out in Article 126(h) of Regulation (EU) No 1303/2013.
- 4.1.6. Keeping records of amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effects.
- 4.1.7. Indication as to whether the systems are operational and can reliably record the data mentioned above.
- 4.2. Description of the procedures to verify that IT systems security is ensured.
- 4.3. Description of the current situation as regards implementation of the requirements of Article 122(3) of Regulation (EU) No 1303/2013.
ANNEX IV
Model for the report of an independent audit body under Article 124(2) of Regulation (EU) No 1303/2013
1. Introduction
- 1.1 Identify the objective of the report, i.e. to set out the results of the assessment of the compliance of the managing authority and the certifying authority with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, in order to express an opinion on their compliance with the designation criteria.
- 1.2 Identify the scope of the report i.e. the body(ies) covered, namely the managing authority and the certifying authority (and, where appropriate, the delegated functions of these authorities) and their compliance with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, with reference to the particular Funds and programmes covered.
- 1.3 Indicate the body that has prepared the report (‘Independent Audit Body’) and specify if it is the audit authority for the operational programme(s) covered.
- 1.4 Indicate how the functional independence of the Independent Audit Body from the managing and certifying authorities is ensured (see Article 124(2) of Regulation (EU) No 1303/2013). Where applicable, indicate also how the functional independence of the Independent Audit Body from the joint secretariat (foreseen in Article 23(2) of the Regulation (EU) No 1299/2013) is ensured.
2. Methodology and scope of the work
- 2.1 Indicate the period and timeframe of the audit (date when the final description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority was received by the Independent Audit Body, date when the audit started and ended and resources allocated).
- 2.2 Specify the extent of the use of previous audit work for the 2007-2013 programming period, where applicable, in accordance with Article 124(2) of Regulation (EU) No 1303/2013.
- 2.3 Specify a) the extent of the use of audit work carried out by other bodies and b) the quality control performed on such audit work with respect to the adequacy of the work.
- 2.4 Describe the work done for assessing, in line with Article 124(2) of Regulation (EU) No 1303/2013, the fulfilment, by the managing and certifying authorities being designated by [Member State], of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex XIII of Regulation (EU) No 1303/2013, covering among other elements, the following:
- 2.4.1. Examination of the description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority, in accordance with the model defined in Annex III of this Regulation.
- 2.4.2. Examination of other relevant documents concerning the system; indicate any review of laws, ministerial acts, circulars, internal procedure/other manuals, guidelines and/or checklists.
- 2.4.3. Interviews with the staff in the main bodies (including intermediate bodies, if relevant). Include description of the method and criteria for selection, what subjects have been covered, how many interviews have taken place and who has been interviewed.
- 2.4.4. Review of the description and procedures relating to the information systems, covering in particular the requirements set out in Annex XIII of Regulation (EU) No 1303/2013 and the verification of whether these systems are operational and have been set-up in order to ensure: (i) an adequate audit trail; (ii) protection of personal data; (iii) integrity, availability and authenticity of data; (iv) reliable, accurate and complete information on the implementation of the operational programme (in line with Article 125(2)(a) of Regulation (EU) No 1303/2013), data on each operation necessary for monitoring, evaluation, financial management, verification and audit (in line with Article 125(2)(d) and (e) of Regulation (EU) No 1303/2013) and data required for drawing up payment applications and accounts (as required by Article 126 (d) (g) and (h) of Regulation (EU) No 1303/2013.
- 2.4.5. Where functions have been delegated by the managing authority or the certifying authority to other bodies, describe the audit work done to verify that the managing and/or certifying authority have assessed the capacities of these bodies to carry out delegated tasks, that they have sufficient supervisory procedures in place over these intermediate bodies and any other relevant audit work.
- 2.5 Indicate if any contradictory procedures have taken place prior to issuing this report and indicate the relevant authorities/bodies.
- 2.6 Confirm that the work has been carried out taking account of internationally accepted audit standards.
- 2.7 Identify if there were any limitation of scope ([^E0040]), in particular the ones with affecting the opinion of the independent audit body.
3. Results of assessment for each authority/system
- 3.1. For each authority/system complete the table:
| CCI or system (group of CCIs) | Concerned Authority(Managing or Certifying authority) | Completeness and accuracy of description (Y/N) | Conclusion (unqualified, qualified, adverse) | Designation criteria affected | Section of description of functions and procedures affected | Shortcomings | Priorities affected | Recommendations/Corrective measures | Timeframe agreed with concerned authority for implementation of corrective measures |
|---|---|---|---|---|---|---|---|---|---|
| CCI x | Managing authority | ||||||||
| Certifying authority | |||||||||
| System y | Managing authority | ||||||||
| Certifying authority |
- 3.2. Provide results of the assessment on areas not fully covered in the table above, including but not limited to:
- 3.2.1. The procedures in place for drawing up the accounts referred to in Article 59(5)(a) of Regulation (EU, Euratom) No 966/2012 ([^E0041]) (Article 126(b) of Regulation (EU) No 1303/2013);
- 3.2.2. The arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law (Article 126(c) of Regulation (EU) No 1303/2013);
- 3.2.3. The procedures in place for ensuring effective and proportionate anti-fraud measures taking account of the risks identified (Article 125(4)(c) of Regulation (EU) No 1303/2013);
- 3.2.4. The framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system (Annex XIII, point 2, of Regulation (EU) No 1303/2013);
- 3.2.5. The arrangements for drawing up the management declaration and annual summary of final audits and controls and weaknesses identified (Article 125(4)(e) of Regulation (EU) No 1303/2013);
- 3.2.6. The arrangements for collecting, recording and storing, in computerised form, data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on indicators and outputs (Article 125(2)(d) and (e) of Regulation (EU) No 1303/2013);
- 3.2.7. The framework for ensuring, in the event of delegation of tasks to intermediate bodies, the definition of their respective responsibilities and obligations, the verification of their capacities to carry out delegated tasks and the existence of reporting procedures (Annex XIII, point 1(ii), of Regulation (EU) No 1303/2013).
ANNEX V
Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013
To (Member State authority/body)
INTRODUCTION
I, the undersigned, representing [name of the independent audit body under Article 124(2) of Regulation (EU) No 1303/2013] as the body functionally independent from the managing and certifying authorities, responsible for drawing up a report and opinion setting out the results of an assessment of the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013 for [name of operational programme(s), CCI code(s)] (hereinafter ‘the programme(s)’), have carried out an examination in accordance with Article 124(2) of that Regulation.
SCOPE OF THE EXAMINATION
The examination covered the managing authority, the certifying authority and (where appropriate) the delegated functions of these authorities, as described in section 1 of the attached report [Annex IV of this Regulation]
The extent and scope of the examination is detailed in section 2 of the attached report. Among other aspects described in this report, the examination was based on the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority, drawn-up by and under the responsibility of.[name of body or bodies responsible for the description] and received on [dd/mm/yyyy] from [name of body or bodies submitting the description].
For the part of the management and control system ([^E0042]) in [the managing authority or certifying authority] relating to …, I have concluded that the system is essentially the same as for the previous programming period and that there is evidence, on the basis of audit work done in accordance with the relevant provisions of Council Regulation (EC) No 1083/2006 ([^E0043]) or Council Regulation (EC) No 1198/2006 ([^E0044]), of their effective functioning during that period. I have therefore concluded that the relevant criteria are fulfilled without carrying out additional audit work.
OPINION
(Unqualified opinion)
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013.
Or
(Qualified opinion)
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, except in the following respects ([^E0045])
My reasons for considering that this/these authority(ies) do(es) not comply with the designation criterion(a) and my assessment of the seriousness are as follows ([^E0046]):
Or
(Adverse opinion)
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) do not comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013.
This adverse opinion is based
on ([^E0047])
Emphasis of matter (to be used as appropriate)
[The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards.]
Date
Signature
ANNEX VI
Model for the payment application including additional information concerning financial instruments
PAYMENT APPLICATION
EUROPEAN COMMISSION
| Fund concerned [^E0048]: | [^E0049] |
| Commission reference (CCI): | |
| Name of operational programme: | |
| Commission Decision: | |
| Date Commission Decision: | |
| Payment application number: | |
| Date of submission of the payment application: | |
| National reference (optional): |
If a programme concerns more than one fund, application for payment should be sent separately for each of them. Irrespective of the way YEI is implemented (dedicated OP, specific priority axis or part of a priority axis), expenditure related to YEI activities will always be declared under an ESF payment application and will therefore cover both YEI specific allocation and ESF corresponding support.
Legends: type: N = Number, D = Date, S = String, C = Checkbox, P = Percentage, B = Boolean, Cu = Currency input: M = Manual, S = Selection, G = Generated by system
Please specify the type of the payment application:
| An interim payment application, in accordance with Article 131 of Regulation (EU) No 1303/2013 | |
| A final application for interim payment in accordance with Article 135(2) of Regulation (EU) No 1303/2013 |
According to Article 135 of Regulation (EU) No 1303/2013, this payment application refers to the accounting period:
| From [^E0050] | until: |
First day of the accounting year, automatically encoded by the IT system.
Expenditure broken down by priority and category of regions as entered into the accounts of the certifying authority ([^E0051])
(Including programme contributions paid to financial instruments (Article 41 of Regulation (EU) No 1303/2013) and advances paid in context of State aid (Article 131(5) of Regulation (EU) No 1303/2013))
| Priority | Calculation basis (public or total) | Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations | Total amount of public expenditure incurred in implementing operations |
|---|---|---|---|
| (A) | (B) | (C) | |
| Priority 1 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI [^E0052] | |||
| Priority 2 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI | |||
| Priority 3 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| Priority 4 | |||
| YEI [^E0052] | |||
| Totals | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI | |||
| Grand Total |
The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.
The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU ([^E0053]) if applicable) the table shall look as follows:
| Priority | Calculation basis (public or total) [^E0054] | Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations | Total amount of public expenditure incurred in implementing operations |
|---|---|---|---|
| Priority | (A) | (B) | (C) |
| Priority 1 | |||
| Priority 2 | |||
| Priority 3 | |||
| Grand Total |
For the EMFF cofinancing applies only on "Total eligible public expenditure". Therefore, in case of EMFF, the calculation base in this model will automatically be adjusted to "Public".
CERTIFICATE
By validating this payment application the Certifying Authority certifies that the responsibilities foreseen in points (a), (d), (e), (f), (g) and (h) of Article 126 of Regulation (EU) No 1303/2013 are fulfilled and requests the payment of the amounts as mentioned below.
| Representing the Certifying Authority: |
APPLICATION FOR PAYMENT
| FUND | AMOUNTS | AMOUNTS | AMOUNTS | AMOUNTS |
|---|---|---|---|---|
| FUND | Less developed regions | Transition regions | More developed regions | Outermost regions and Northern sparsely populated regions |
| FUND | (A) | (B) | (C) | (D) |
| YEI [^E0055] | ||||
| ERDF REACT-EU | ||||
| ESF REACT-EU | ||||
| YEI REACT-EU [^E0056] |
Covers the specific allocation for the YEI and the corresponding ESF support.
Covers the specific allocation for the YEI REACT-EU and the corresponding ESF REACT-EU support.
The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:
| FUND | AMOUNT |
|---|---|
The payment will be made on the following bank account:
| Designated body | |
| Bank | |
| BIC | |
| Bank account IBAN | |
| Holder of account (where not the same as the designated body) |
Appendix 1
Information on programme contributions paid to financial instruments as referred to in Article 41 of Regulation (EU) No 1303/2013 and included in the payment applications (cumulative from the start of the programme) ([^E0057])
| Programme contributions paid to financial instruments included in payment applications | Programme contributions paid to financial instruments included in payment applications | Amounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0063] | Amounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0063] | |
|---|---|---|---|---|
| (A) | (B) [^E0063] | (C) | (D) [^E0063] | |
| Priority [^E0063] | Total amount of programme contributions paid to financial instruments | Amount of corresponding public expenditure | Total amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0063] | Amount of corresponding public expenditure |
| Priority 1 | ||||
| Less developed regions | ||||
| Transition regions | ||||
| More developed regions | ||||
| Outermost regions and Northern sparsely populated regions | ||||
| YEI [^E0063] | ||||
| Priority 2 | ||||
| Less developed regions | ||||
| Transition regions | ||||
| More developed regions | ||||
| Outermost regions and Northern sparsely populated regions | ||||
| YEI | ||||
| Priority 3 | ||||
| Less developed regions | ||||
| Transition regions | ||||
| More developed regions | ||||
| Outermost regions and Northern sparsely populated regions | ||||
| YEI | ||||
| Priority 4 | ||||
| YEI [^E0063] | ||||
| Totals | ||||
| Less developed regions | ||||
| Transition regions | ||||
| More developed regions | ||||
| Outermost regions and Northern sparsely populated regions | ||||
| YEI | ||||
| Grand Total |
At closure, the eligible expenditure shall respect the provisions of Article 42(1), (2) and (3) of Regulation (EU) No 1303/2013.
To be noted that due to the specificity of the EAFRD, the values in columns (B) and (D) are the same as those in columns (A) and (C) respectively.
For EAFRD Measure Code.
See footnote 49.
The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support.
The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support.
The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:
| Programme contributions paid to financial instruments included in payment applications | Programme contributions paid to financial instruments included in payment applications | Amounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0064] | Amounts paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0064] | |
|---|---|---|---|---|
| (A) | (B) | (C) | (D) | |
| Priority | Total amount of programme contributions paid to financial instruments | Amount of corresponding public expenditure | Total amount of programme contributions effectively paid, or, in the case of guarantees, committed, as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 [^E0064] | Amount of corresponding public expenditure |
| Priority 1 | ||||
| Priority 2 | ||||
| Priority 3 | ||||
| Grand Total |
See footnote 49.
Appendix 2
Advances paid in the context of State aid (Article 131(5) of Regulation (EU) No 1303/2013) and included in the payment applications (cumulative from the start of the programme)
| Priority | Total amount paid from the operational programme as advances [^E0065] | Amount which has been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, within three years of the payment of the advance | Amount which has not been covered by expenditure paid by beneficiaries or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10) of Regulation (EU) No 1303/2013, by the body receiving the aid, and for which the three year period has not yet elapsed |
|---|---|---|---|
| Priority | (A) | (B) | (C) |
| Priority 1 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI [^E0066] | |||
| Priority 2 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI | |||
| Priority 3 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI | |||
| Priority 4 | |||
| YEI [^E0067] | |||
| Totals | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI | |||
| Grand Total |
This amount is included in the Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As state aid is by nature public expenditure, this total amount is equal to public expenditure.
The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and the corresponding ESF support.
The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Covers the specific allocation for the YEI and ESF corresponding support.
The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:
| Priority | Total amount paid from the operational programme as advances [^E0068] | Amount which has been covered by expenditure paid by beneficiaries within 3 years of the payment of the advance | Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed |
|---|---|---|---|
| Priority | (A) | (B) | (C) |
| Priority 1 | |||
| Priority 2 | |||
| Priority 3 | |||
| Grand Total |
This amount is included in the Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As state aid is by nature public expenditure, this total amount is equal to public expenditure.
ANNEX VII
Model for the accounts
ACCOUNTS FOR ACCOUNTING PERIOD
EUROPEAN COMMISSION
| Fund concerned [^E0069]: | [^E0070] |
| Commission reference (CCI): | |
| Name of operational programme: | |
| Commission Decision: | |
| Date Commission Decision: | |
| Version of the accounts: | |
| Date of submission of the accounts: | |
| National reference (optional): |
If a programme concerns more than one fund, accounts should be sent separately for each of them. In the case of YEI, annual accounts will include both the specific allocation for the YEI and the ESF corresponding support. Tables in this Annex provide for the split of the REACT-EU additional resources (Article 92a of Regulation (EU) No 1303/2013) where necessary, i.e.: ERDF REACT-EU, ESF REACT-EU and YEI REACT-EU.
Legends: type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency input: M=Manual, S=Selection, G=Generated by system
CERTIFICATE
The certifying authority hereby certifies that:
- (1) that the accounts are complete accurate and true and that the expenditure entered into the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law;
- (2) that the provisions in the Fund-specific Regulations, Article 59(5) of Regulation (EU, Euratom) No 966/2012 and in points, (d) and (f) of Article 126 of Regulation (EU) No 1303/2013 are respected;
- (3) that the provisions in Article 140 of Regulation (EU) No 1303/2013 with regard to the availability of documents are respected.
| Representing the certifying authority: |
APPENDIX 1
AMOUNTS ENTERED INTO THE ACCOUNTING SYSTEMS OF THE CERTIFYING AUTHORITY
Article 137(1)(a) of Regulation (EU) No 1303/2013
| Priority | Total amount of eligible expenditure entered into the accounting systems of the certifying authority and which has been included in the payment applications submitted to the Commission (A) | Total amount of the corresponding public expenditure incurred in implementing operations (B) | Total amount of corresponding payments made to beneficiaries under Article 132(1) of Regulation (EU) No 1303/2013] (C) |
|---|---|---|---|
| Priority 1 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI [^E0071] | |||
| Priority 2 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI | |||
| Priority 3 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI | |||
| Priority 4 | |||
| YEI [^E0072] | |||
| Totals | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| YEI | |||
| Grand Total |
The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Payments include the specific allocation for the YEI and the corresponding ESF support in column (C).
The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013. Payments include the specific allocation for the YEI and the corresponding ESF support in column (C).
The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU ([^E0073]), if applicable) the table shall look as follows:
| Priority | Total amount of eligible expenditure entered into the accounting systems of the certifying authority and which has been included in the payment applications submitted to the Commission (A) | Total amount of the corresponding public expenditure incurred in implementing operations (B) | Total amount of corresponding payments made to beneficiaries under Article 132(1) of Regulation (EU) No 1303/2013 (C) |
|---|---|---|---|
| Priority 1 | |||
| Priority 2 | |||
| Priority 3 | |||
| Grand Total |
APPENDIX 2
AMOUNTS WITHDRAWN AND RECOVERED DURING THE ACCOUNTING YEAR
Article 137(1)(b) of Regulation (EU) No 1303/2013
| Priority | WITHDRAWALS | WITHDRAWALS | RECOVERIES [^E0074] | RECOVERIES [^E0074] |
|---|---|---|---|---|
| Priority | Total eligible amount of expenditure included in payment applications | Corresponding public expenditure | Total eligible amount of expenditure included in payment applications | Corresponding public expenditure |
| (A) | (B) | (C) | (D) | |
| Priority 1 | ||||
| Less developed regions | ||||
| Transition regions | ||||
| More developed regions | ||||
| Outermost regions and Northern sparsely populated regions | ||||
| YEI [^E0075] | ||||
| Priority 2 | ||||
| Less developed regions | ||||
| Transition regions | ||||
| More developed regions | ||||
| Outermost regions and Northern sparsely populated regions | ||||
| YEI | ||||
| Priority 3 | ||||
| Less developed regions | ||||
| Transition regions | ||||
| More developed regions | ||||
| Outermost regions and Northern sparsely populated regions | ||||
| YEI | ||||
| Priority 4 | ||||
| YEI [^E0076] | ||||
| Totals | ||||
| Less developed regions | ||||
| Transition regions | ||||
| More developed regions | ||||
| Outermost regions and Northern sparsely populated regions | ||||
| YEI | ||||
| GRAND TOTAL | ||||
| Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure |
| In relation to accounting year ending 30 June 2015 (total) | ||||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 | ||||
| In relation to accounting year ending 30 June … (total) | ||||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 |
Excluding recoveries made under Article 71 of Regulation (EU) No 1303/2013 (see Appendix 4).
The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.
The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.
The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:
| Priority | WITHDRAWALS | WITHDRAWALS | RECOVERIES [^E0077] | RECOVERIES [^E0077] |
|---|---|---|---|---|
| Total eligible amount of expenditure included in payment applications | Corresponding public expenditure | Total eligible amount of expenditure included in payment applications | Corresponding public expenditure | |
| (A) | (B) | (C) | (D) | |
| Priority 1 | ||||
| Priority 2 | ||||
| Priority 3 | ||||
| GRAND TOTAL | ||||
| Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure |
| In relation to accounting year ending 30 June 2015 (total) | ||||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 | ||||
| In relation to accounting year ending 30 June … (total) | ||||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 |
See footnote 66.
APPENDIX 3
AMOUNTS TO BE RECOVERED AS AT THE END OF THE ACCOUNTING YEAR
Article 137(1)(b) of Regulation (EU) No 1303/2013
| Priority | Total eligible amount of expenditure [^E0078] (A)**** | Corresponding public expenditure (B)**** |
|---|---|---|
| Priority 1 | ||
| Less developed regions | ||
| Transition regions | ||
| More developed regions | ||
| Outermost regions and Northern sparsely populated regions | ||
| YEI [^E0079] | ||
| Priority 2 | ||
| Less developed regions | ||
| Transition regions | ||
| More developed regions | ||
| Outermost regions and Northern sparsely populated regions | ||
| YEI | ||
| Priority 3 | ||
| Less developed regions | ||
| Transition regions | ||
| More developed regions | ||
| Outermost regions and Northern sparsely populated regions | ||
| YEI | ||
| Priority 4 | ||
| YEI [^E0079] | ||
| Totals | ||
| Less developed regions | ||
| Transition regions | ||
| More developed regions | ||
| Outermost regions and Northern sparsely populated regions | ||
| YEI | ||
| GRAND TOTAL | ||
| Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditure |
| In relation to accounting year ending 30 June 2015 (total) | ||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 | ||
| In relation to accounting year ending 30 June …. (total) | ||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 |
Including expenditure to be recovered under Article 71 of Regulation (EU) No 1303/2013.
The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.
The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.
The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:
| Priority | Total eligible amount of expenditure [^E0081] (A)**** | Corresponding public expenditure (B)**** |
|---|---|---|
| Priority 1 | ||
| Priority 2 | ||
| Priority 3 | ||
| GRAND TOTAL | ||
| Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditure |
| In relation to accounting year ending 30 June 2015 (total) | ||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 | ||
| In relation to accounting year ending 30 June …. (total) | ||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 |
See footnote 70.
APPENDIX 4
RECOVERIES EFFECTED PURSUANT TO ARTICLE 71 OF REGULATION (EU) NO 1303/2013 DURING THE ACCOUNTING YEAR
Article 137(1)(b) of Regulation (EU) No 1303/2013
| Priority | RECOVERIES | RECOVERIES |
|---|---|---|
| Priority | Total eligible amount of expenditure (A)**** | Corresponding public expenditure (B)**** |
| Priority 1 | ||
| Less developed regions | ||
| Transition regions | ||
| More developed regions | ||
| Outermost regions and Northern sparsely populated regions | ||
| YEI [^E0082] | ||
| Priority 2 | ||
| Less developed regions | ||
| Transition regions | ||
| More developed regions | ||
| Outermost regions and Northern sparsely populated regions | ||
| YEI | ||
| Priority 3 | ||
| Less developed regions | ||
| Transition regions | ||
| More developed regions | ||
| Outermost regions and Northern sparsely populated regions | ||
| YEI | ||
| Priority 4 | ||
| YEI [^E0083] | ||
| Totals | ||
| Less developed regions | ||
| Transition regions | ||
| More developed regions | ||
| Outermost regions and Northern sparsely populated regions | ||
| YEI | ||
| GRAND TOTAL | 2 | |
| Split of amounts recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts recovered during the accounting year by accounting year of declaration of the corresponding expenditure |
| In relation to accounting year ending 30 June 2015 (total) | ||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 | ||
| In relation to accounting year ending 30 June …. (total) | ||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 |
The YEI is implemented through part of a priority as referred to in Article 18 of Regulation (EU) No 1304/2013.
The YEI is implemented through a dedicated priority as referred to in Article 18 of Regulation (EU) No 1304/2013.
The model is automatically adjusted on basis of the CCI or other elements of the programme. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, ERDF REACT-EU, ESF REACT-EU, YEI REACT-EU, if applicable) the table shall look as follows:
| Priority | RECOVERIES | RECOVERIES |
|---|---|---|
| Priority | Total eligible amount of expenditure (A)**** | Corresponding public expenditure (B)**** |
| Priority 1 | ||
| Priority 2 | ||
| Priority 3 | ||
| GRAND TOTAL | ||
| Split of amounts recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts recovered during the accounting year by accounting year of declaration of the corresponding expenditure | Split of amounts recovered during the accounting year by accounting year of declaration of the corresponding expenditure |
| In relation to accounting year ending 30 June 2015 (total) | ||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 | ||
| In relation to accounting year ending 30 June …. (total) | ||
| Out of which amounts corrected as a result of audits of operations according to Article 127(1) of Regulation (EU) No 1303/2013 |
APPENDIX 5
IRRECOVERABLE AMOUNTS AS AT THE END OF THE ACCOUNTING YEAR
Article 137(1)(b) of Regulation (EU) No 1303/2013
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