Chwilio Deddfwriaeth

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Commission Implementing Regulation (EU) No 908/2014Dangos y teitl llawn

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

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Article 10Communication of information by Member States

1.In accordance with points (c)(i) and (ii) of the first subparagraph of Article 102(1) of Regulation (EU) No 1306/2013, Member States shall send to the Commission, electronically, the following information and documents, subject to Articles 11 and 12 of this Regulation:

(a)by the third working day of each month at the latest, information on total expenditure effected and assigned revenue received during the preceding month, on the basis of the model made available by the Commission to Member States through information systems, and any information explaining any substantial difference between the estimates drawn up in accordance with paragraph 2(a)(iii) of this Article and expenditure effected and assigned revenue received;

(b)by the 12th day of each month at the latest, the declaration of expenditure referred to in Article 18(3) of Regulation (EU) No 1306/2013. However, the communication on expenditure effected and assigned revenue received between 1 and 15 October shall be sent by 27 October.

2.The declaration of expenditure referred to in paragraph 1(b) shall consist of:

(a)a statement, drawn up by each paying agency on the basis of the model made available by the Commission to Member States through information systems, broken down according to the nomenclature of the Union budget and by type of expenditure and revenue, based on a detailed nomenclature made available to the Member States covering:

(i)

the expenditure effected and assigned revenue received during the preceding month;

(ii)

total expenditure effected and assigned revenue received from the beginning of the financial year until the end of the preceding month;

(iii)

estimates of expenditure and assigned revenue, covering, as appropriate:

  • the current month and the following two months only,

  • the current month, the following two months and to the end of the financial year;

(iv)

additional data, if needed;

(b)a summary, made by the Member State concerned on the basis of the model made available by the Commission to Member States through information systems, of the data referred to in point (a), for all that Member State’s paying agencies;

(c)the accounts evidencing expenditure and revenue relating to public intervention, as referred to in Article 19(2).

3.All the financial information required under this Article shall be communicated in euro.

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