Commission Delegated Regulation (EU) No 907/2014Dangos y teitl llawn
Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing 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, securities and use of euro
Introductory Text
CHAPTER I PAYING AGENCIES AND OTHER BODIES
Article 1.Conditions for the accreditation of paying agencies
Article 2.Conditions for the accreditation of coordinating bodies
Article 3.Obligations of the paying agency as regards public intervention
Article 4.Inventory
CHAPTER II FINANCIAL MANAGEMENT
Article 5.Non-Compliance with the latest payment deadline
Article 6.Non-Compliance with earliest date of payment
Article 7.Compensation by paying agencies
Article 8.Late adoption of Union budget
Article 9.Deferral of monthly payments
Article 10.Suspension of payment in case of late submission
Article 11.Applicable exchange rate for drawing up declarations of expenditure
CHAPTER III CLEARANCE OF ACCOUNTS AND OTHER CHECKS
Article 12.Criteria and methodology for applying corrections in the framework of conformity clearance
Article 13.Obligation following recovery procedures
Article 14.Scrutiny of transactions
CHAPTER IV SECURITIES
SECTION 1 Scope and Use of terms
Article 15.Scope
Article 16.Terms used in this Chapter
SECTION 2 Requirement of a Security
Article 17.Responsible party
Article 18.Waiver of a security requirement
Article 19.Conditions applying to securities
Article 20.Use of euro
Article 21.The guarantor
Article 22.Application of force majeure
SECTION 3 Release and forfeiture of securities other than those referred to in Section 4
Article 23.Forfeiting of securities
Article 24.Releasing of securities
Article 25.Thresholds
SECTION 4 Securities with respect to advance payments
Article 26.Scope
Article 27.Release of securities
CHAPTER V USE OF EURO
Article 28.Export refunds and trade with third countries
Article 29.Production refunds and specific types of aid
Article 30.Wine sector
Article 31.Amounts and payments in the milk and milk products sector
Article 32.Amounts and payments of aid linked to the implementation of the School Fruit Scheme
Article 33.Minimum price for beet, surplus levy and production charge in the sugar sector
Article 34.Amounts of a structural or environmental character and overheads of operational programmes
Article 35.Amounts linked to the authorisation to grant national financial assistance to producer organisations in the fruit and vegetables sector and the partial reimbursement of this national financial assistance
Article 36.Other amounts and prices
Article 37.Payment of advances
Article 38.Securities
Article 39.Scrutiny of transactions
Article 40.Determination of the exchange rate
CHAPTER VI FINAL PROVISION
Article 41.Transitional provisions
Article 42.Amendment to Regulation (EC) No 376/2008
Article 43.Amendment to Regulation (EC) No 612/2009
Article 44.Repeal
Article 45.Entry into force and application
Signature
ANNEX I
ACCREDITATION CRITERIA (Article 1)
1. INTERNAL ENVIRONMENT
(A) Organisational structure
(B) Human-resource standard
(C) Delegation
(C.1) If the paying agency delegates any of its tasks to...
(C.2) The conditions set out in points (C.1) (i), (ii), (iii)...
2. CONTROL ACTIVITIES
(A) Procedures for authorising claims
(B) Procedures for payment
(C) Procedures for accounting
(D) Procedures for advances and securities
(E) Procedures for debts
(F) Audit trail
3. INFORMATION AND COMMUNICATION
(A) Communication
(B) Information systems security
(i) Without prejudice to point (ii) below, information systems security shall...
(ii) Starting on 16 October 2016, information systems security shall be...
4. MONITORING
(A) Ongoing monitoring via internal control activities
(B) Separate evaluations via an internal audit service
ANNEX II
OBLIGATIONS OF THE PAYING AGENCIES AND PHYSICAL INSPECTION PROCEDURES (Article 3)
A. OBLIGATIONS OF THE PAYING AGENCIES
I. Checks
1. Frequency and representativeness
2. Additional checks
II. Inspection reports
1. The internal inspection body of the paying agency or the...
2. The report shall contain at least the following information:
3. The reports shall be sent immediately to the head of...
4. The reports shall be kept at the head office of...
5. A summary document shall be drawn up by the paying...
B. PHYSICAL INSPECTION PROCEDURE BY SECTOR OF THE COMMON AGRICULTURAL POLICY...
I. Butter
1. The sample of the lots to be checked shall represent...
2. The presence of the lots selected and their composition shall...
3. A description of the lots physically inspected and any shortcomings...
II. Skimmed-milk powder
1. The sample of the lots to be checked shall represent...
2. The presence of the lots selected and their composition shall...
3. A description of the lots physically inspected and any shortcomings...
III. Cereals and Rice
1. Physical inspection procedure
(a) Selection of bins or storerooms to be checked, representing at...
(b) Physical inspection:
(c) A plan of the warehouse and the measurements for each...
2. Procedure where discrepancies are found
IV. Beef And Veal
1. The sample of the lots to be checked shall represent...
2. In the case of boned meat, the presence of the...
3. A description of the lots physically inspected and any shortcomings...
ANNEX III
OBLIGATIONS AND GENERAL PRINCIPLES RELATING TO STORERS’ RESPONSIBILITIES, TO BE INCLUDED IN STORAGE CONTRACTS CONCLUDED BETWEEN PAYING AGENCIES AND STORERS (Article 3)
I. QUALITY OF PRODUCTS
II. MISSING QUANTITIES
1. The storer shall be responsible for all discrepancies between the...
2. Where the missing quantities exceed those allowed under the relevant...
III. SUPPORTING DOCUMENTS AND MONTHLY AND ANNUAL DECLARATIONS
1. Supporting documents and monthly declarations
(a) The documents relating to the entry, storage and removal of...
(b) The documents relating to the entry, storage and removal of...
(c) A specimen summary monthly stock statement (indicative model) is set...
2. Annual declaration
(a) The storer shall prepare an annual stock declaration on the...
(b) The annual stock declaration shall give a summary of the...
(c) A specimen summary annual stock declaration (indicative model) is set...
IV. COMPUTERISED STOCK ACCOUNTS AND AVAILABILITY OF INFORMATION
V. FORM AND CONTENT OF THE DOCUMENTS SENT TO THE PAYING...
VI. KEEPING OF DOCUMENTS
ANNEX IV
TOLERANCE LIMITS (Article 4)
1. Tolerance limits for quantity losses resulting from normal storage operations...
2. The percentage for allowable losses during boning of beef shall...
3. The tolerance limits referred to in paragraph 1 shall be...
4. The tolerance shall not cover losses in terms of number...
5. Losses arising from theft or other identifiable losses shall not...
ANNEX V
Measures referred to in Article 10
1. Schemes listed in Annex I to Regulation (EC) No 73/2009 and,...
2. Rural development measures under Titles I and II of Part...
ANNEX VI
Measures referred to in Article 14
1. Restructuring and conversion of vineyards in accordance with Article 46...
2. Green harvesting in accordance with Article 47 of Regulation (EU)...