Commission Implementing Regulation (EU) 2015/1831Show full title

Article 14 U.K. Application for interim payments

1. Except for the last year of implementation of the programme, applications for an interim payment of the Union's financial contributions shall be submitted by the proposing organisation to the Member States within 60 days from the date on which the implementation of a year of the programme has been completed.

2. Such applications shall cover the eligible costs incurred during the year concerned and shall be accompanied by an interim report comprising a periodic financial report and a periodic technical report.

3. The periodic financial report referred to in paragraph 2 shall comprise:

(a) a financial statement from each proposing organisation detailing the eligible costs included in the programme and accompanied by a declaration certifying that:

• (a) the information provided is complete, reliable and true;

• the costs declared are eligible in accordance with Article 4 of Delegated Regulation (EU) 2015/1829;

• the costs can be substantiated by adequate records and supporting documentation that will be produced upon request or in the context of checks provided for in this Regulation;

(b) a certificate on the financial statements produced by an approved external auditor for the proposing organisation concerned, where the Union's financial contribution to the actual costs of the programme is EUR 750 000 or more, and the amount of the Union's financial contribution to the actual costs requested by way of interim payment is EUR 325 000 or more. The certificate shall provide evidence of the eligibility of the costs proposed in accordance with Article 4 of Delegated Regulation (EU) 2015/1829 and on compliance with the obligations set out in Article 12(2) of this Regulation.

(c) copies of the relevant invoices and supporting documents proving the eligibility of the costs where the certificate referred to in point (b) is not required.

4. The periodic technical report referred to in paragraph 2 shall contain:

(a) copies of all the material and visuals used which have not been already forwarded to the Member State;

(b) a description of the activities carried out in the period to which the interim payment relates, that shall use the output and result indicators of the programme referred to in Article 22; and

(c) justification for any differences between the activities planned in the programme and their expected outputs and results to those actually carried out or obtained.