PART FOURGENERAL PROVISIONS APPLICABLE TO THE FUNDS AND THE EMFF

TITLE IIX1FINANCIAL MANAGEMENT, PREPARATION, EXAMINATION AND ACCEPTANCE OF ACCOUNTS AND FINANCIAL CORRECTIONS

Annotations:
Editorial Information

CHAPTER IIPreparation, examination and acceptance of accounts and closure of operational programmes and suspension of payments

Section IPreparation, examination and acceptance of accounts

Article 138Submission of information

For each year from 2016 until and including 2025, Member States shall submit, by the deadline set out in F1Article 63(5), and the second subparagraph of Article 63(7), of the Financial Regulation, the documents referred to in that Article namely:

  1. (a)

    the accounts, referred to in Article 137(1) of this Regulation, for the preceding accounting year;

  2. (b)

    the management declaration and the annual summary referred to in point (e) of the first subparagraph of Article 125(4) of this Regulation, for the preceding accounting year;

  3. (c)

    the audit opinion and the control report referred to in points (a) and (b) of the first subparagraph of Article 127(5) of this Regulation, for the preceding accounting year.