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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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Version Superseded: 07/05/2017
Point in time view as at 15/10/2016.
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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 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
Editorial Information
X1 Substituted by Corrigendum to Commission Implementing Regulation (EU) 2015/2222 of 1 December 2015 amending Implementing Regulation (EU) No 908/2014 as regards declarations of expenditure, conformity clearance and the content of the annual accounts (Official Journal of the European Union L 316 of 2 December 2015).
Textual Amendments
The information referred to in Article 29(f) shall be provided per paying agency by using the following table:
a This concerns the cases reported by using this model set out in this Annex starting with financial year 2015. | |||
b This concerns the cases reported by using this model set out in this Annex until financial year 2014 included. | |||
c Information to be provided starting financial year 2016. | |||
d Information to be provided starting financial year 2016. | |||
e This concerns the OLAF reference number(s) (IMS notification numbers). | |||
‘ x ’ denotes that the column is applicable.] ] | |||
New cases a | Old cases b | ||
---|---|---|---|
x | x | Paying Agency | A |
x | x | Fund | B |
x | x | Case (Old/New) | AA |
x | Financial year of expenditure of origin | V1 c | |
x | Budget codes of expenditure of origin | V2 d | |
x | x | Financial year n | C |
x | x | Currency unit | D |
x | x | Case identification number | E |
x | x | OLAF identification if applicable e | 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 |
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 |
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.
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.
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(1).
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.
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 | Risk values | |
Description | Values | |
Specific risk factors and risk values applicable to export refunds | ||
---|---|---|
Risk factors | Risk values | |
Description | Values | |
Specific risk factors and risk values applicable to … (sector/measure) | ||
---|---|---|
Risk factors | Risk values | |
Description | Values | |
Where appropriate, a description shall be provided of the procedure to be applied to weight the risk factors.
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.
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.
(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 | (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: | (4)Indicate whether inspection of the undertaking requested in accordance withArticle 45(see note A) | ||
---|---|---|---|---|---|
(i)of undertaking in Member State where established | (ii)to which payment made or from which payment received | (i)paid to undertaking | (ii)paid by undertaking | ||
(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 | (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: | (4)Additional comments (e.g. itemise any difficulties in control, suspicion of irregularity, analysis of risk, etc.) | ||
---|---|---|---|---|---|
(i)of undertaking in third country where established | (ii)to which payment made or from which payment received | (i)paid to undertaking | (ii)paid by undertaking | ||
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.U.K.
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 |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
REQUESTS sent to:
Member State | Total Number per MS | REQUEST | |
---|---|---|---|
Date Sent | Reference Number | ||
TOTAL |
REPLIES sent to:
Member State | Total Number per MS | REPLY | |
---|---|---|---|
Date Sent | Reference Number | ||
TOTAL |
Each request/reply sent during the quarter is to be included in the overview tableU.K.
Where applicable additional rows are to be addedU.K.
The reference number for replies sent is to be the same as the reference number on the corresponding request for inspectionU.K.
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 | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|
Totals: |
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) |
---|---|
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 |
---|---|---|
Where applicable, additional boxes e.g. E (7), E (8) etc. are to be addedU.K.
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.
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.
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.
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):
the number of undertakings scrutinised during the scrutiny period, in accordance with specimen form shown in Sheet A of Part II of this Annex;
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;
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;
the reasons why the scrutinies referred to in point (c) were not carried out;
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;
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:
the number of scrutinies for which irregularities were discovered, and the number of undertakings involved,
the nature of these irregularities,
the measure concerned where an irregularity was discovered,
the estimated financial consequence of each irregularity;
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.
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:
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;
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;
the nature of those irregularities, in accordance with the specimen form shown in Sheet C of Part II of this Annex;
the measure concerned where an irregularity was discovered, in accordance with the specimen form shown in Sheet C of Part II of this Annex;
the estimated financial consequence of each irregularity, in accordance with the specimen form shown in Sheet C of Part II of this Annex.
A summary of mutual assistance requests made and received under Chapter III of Title V of Regulation (EU) No 1306/2013.
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:
the number of staff, expressed in person/years, allocated to those scrutinies, per control body, and, where appropriate, per region;
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,
computer equipment and tools at the disposal of staff working on those scrutinies.
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.
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.
Where applicable, additional boxes e.g. (E), (F) etc. are to be addedU.K.
Scrutiny programme …
B(1)EAGF Budget Article or Item No. | B(2)Total value of expenditure relating to undertakings selected for scrutiny…(EUR) | B(3)Scrutinised undertakings | B(4)Undertakings in the course of scrutiny | B(5)Undertakings not scrutinised | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
(i)expenditure actually scrutinised(EUR) | (ii)total expenditure relating to those undertakings(EUR) | (i)total expenditure relating to those undertakings(EUR) | (i)total expenditure relating to those undertakings(EUR) | |||||||||
Totals: |
Scrutiny programme …
C(1)EAGF Budget Article or Item No. | C(2)Number of potential irregularities discovered | C(3)Number of payments concerned | C(4)Number of undertakings concerned | C(5)Estimated value of potential irregularities | C(6)Description and nature of each potential irregularity discovered, the reference number(s) of the undertaking(s) concerned and the OLAF reference number(s) (IMS notification numbers) |
---|---|---|---|---|---|
Totals: |
D(1) Number of undertakings declared in previous report as in the course of scrutiny: | D(2) Number of undertakings in D(1) for which scrutinies have been completed: | D(3) Number of undertakings in D(1) for which scrutinies are still in course | |||||
D(4) Value of transactions concerned in D(1): | D(5) Value of transactions concerned in D(2): | D(6) Value of transactions concerned in D(3): | |||||
D(7) Number of undertakings for which scrutinies in previous report were declared as not started: | D(8) Number of undertakings in D(7) for which scrutinies have been completed: | D(9) Number of undertakings in D(7) for which scrutinies are still in course: | D(10) Number of undertakings in D(7) for which scrutinies have not been started: | ||||
D(11) Value of transactions concerned in D(7): | D(12) Value of transactions concerned in D(8): | D(13) Value of transactions concerned in D(9): | D(14) Value of transactions concerned in D(10): |
public intervention;
aid for private storage;
school fruit and vegetable scheme;
school milk scheme;
aid in fruit and vegetables sector;
support measures in the wine sector;
aid in the apiculture sector;
aid in the hops sector;
export refunds.
Textual Amendments
Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).
Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).
Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).
Council Regulation (EC) No 3/2008 of 17 December 2007 on information provision and promotion measures for agricultural products on the internal market and in third countries (OJ L 3, 5.1.2008, p. 1).
Regulation (EU) No 228/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in the outermost regions of the Union and repealing Council Regulation (EC) No 247/2006 (OJ L 78, 20.3.2013, p. 23).
Regulation (EU) No 229/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in favour of the smaller Aegean islands and repealing Council Regulation (EC) No 1405/2006 (OJ L 78, 20.3.2013, p. 41).
Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1).
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