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Commission Regulation (EC) No 1828/2006Show full title

Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund

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  1. Introductory Text

  2. CHAPTER I INTRODUCTION

    1. Article 1. Subject matter

  3. CHAPTER II PROVISIONS IMPLEMENTING REGULATION (EC) No 1083/2006

    1. Section 1 Information and publicity

      1. Article 2. Preparation of the communication plan

      2. Article 3. Examination of compatibility of the communication plan

      3. Article 4. Implementation and monitoring of the communication plan

      4. Article 5. Information measures for potential beneficiaries

      5. Article 6. Information measures for beneficiaries

      6. Article 7. Responsibilities of the managing authority relating to information and publicity measures for the public

      7. Article 8. Responsibilities of beneficiaries relating to information and publicity measures for the public

      8. Article 9. Technical characteristics of information and publicity measures for the operation

      9. Article 10. Network and exchange of experience

    2. Section 2 Information on use of the Funds

      1. Article 11. Indicative breakdown of use of the Funds

    3. Section 3 Management and control systems

      1. Article 12. Intermediate bodies

      2. Article 13. Managing authority and controllers

      3. Article 14. Accounting records

      4. Article 15. Audit trail

      5. Article 16. Audits of operations

      6. Article 17. Sampling

      7. Article 18. Documents presented by the audit authority

      8. Article 19. Availability of documents

      9. Article 20. Documents submitted by the certifying authority

      10. Article 21. Description of management and control systems

      11. Article 22. Information concerning the managing authority, the certifying authority and intermediate bodies

      12. Article 23. Information concerning the audit authority and bodies carrying out audits

      13. Article 24. Description of the management and control systems of the European territorial cooperation objective

      14. Article 25. Assessment of management and control systems

      15. Article 26. Derogations concerning operational programmes referred to in Article 74 of Regulation (EC) No 1083/2006

    4. Section 4 Irregularities

      1. Article 27. Definitions

      2. Article 28. Initial reporting — derogations

      3. Article 29. Urgent cases

      4. Article 30. Follow-up reporting

      5. Article 31. Electronic transmission

      6. Article 32. Reimbursement of judicial costs

      7. Article 33. Co-operation with Member States

      8. Article 34. Use of information

      9. Article 35. Provision of information to committees

      10. Article 36. Irregularities under the reporting threshold

    5. Section 5 Personal data

      1. Article 37. Protection of personal data

    6. Section 6 Financial correction for non-respect of additionality

      1. Article 38. Rates of financial correction

    7. Section 7 Electronic exchange of data

      1. Article 39. Computer system for data exchange

      2. Article 40. Content of computer system for data exchange

      3. Article 41. Functioning of computer system for data exchange

      4. Article 42. Transmission of data through the computer system for data exchange

    8. Section 8 Financial engineering instruments

      1. Article 43. General provisions

      2. Article 44. Holding funds

      3. Article 45. Additional provisions applicable to financial engineering instruments for enterprises

      4. Article 46. Urban development funds

  4. CHAPTER III PROVISIONS IMPLEMENTING REGULATION (EC) No 1080/2006

    1. Section 1 Eligibility of expenditure on housing

      1. Article 47. Interventions in the field of housing

    2. Section 2 Rules of eligibility applicable to operational programmes for the European territorial cooperation objective

      1. Article 48. Rules on eligibility of expenditure

      2. Article 49. Financial charges and guarantee costs

      3. Article 50. Expenditure by public authorities relating to the implementation of operations

      4. Article 51. In-kind contributions

      5. Article 52. Overheads

      6. Article 53. Depreciation

  5. CHAPTER IV FINAL PROVISIONS

    1. Article 54. Repeal

    2. Article 55. Entry into force

  6. Signature

    1. ANNEX I

      INSTRUCTIONS FOR CREATING THE EMBLEM AND A DEFINITION OF THE STANDARD COLOURS

      1. SYMBOLIC DESCRIPTION

      2. HERALDIC DESCRIPTION

      3. GEOMETRIC DESCRIPTION

      4. REGULATION COLOURS

      5. FOUR-COLOUR PROCESS

      6. INTERNET

      7. MONOCHROME REPRODUCTION PROCESS

      8. REPRODUCTION ON A COLOURED BACKGROUND

    2. ANNEX II

      CATEGORISATION OF FUNDS ASSISTANCE FOR 2007-2013

      1. Part A: Codes by dimension

      2. Part B: Indicative breakdown of the Community contribution by category in the operational programme

      3. Part C: Cumulative breakdown of allocations of the Community contribution by category in the annual and final report on implementation

    3. ANNEX III

      LIST OF DATA ON OPERATIONS TO BE COMMUNICATED ON REQUEST TO THE COMMISSION FOR THE PURPOSE OF DOCUMENTARY AND ON-THE-SPOT CHECKS PURSUANT TO ARTICLE 14

      1. A. Data on operations (as per approval decision, as amended)

      2. B. Expenditure declared on operation

    4. ANNEX IV

      TECHNICAL PARAMETERS FOR RANDOM STATISTICAL SAMPLING PURSUANT TO ARTICLE 17 (SAMPLING)

      1. A random statistical sampling method allows conclusions to be drawn...

    5. ANNEX V

      MODEL AUDIT STRATEGY PURSUANT TO ARTICLE 62(1)(c) OF REGULATION (EC) No 1083/2006

      1. 1. INTRODUCTION

      2. 2. LEGAL BASIS AND SCOPE

      3. 3. METHODOLOGY

      4. 4. AUDIT APPROACH AND PRIORITIES

      5. 5. RISK ASSESSMENT

      6. 6. RELIANCE ON THE WORK OF OTHERS

      7. 7. RESOURCES

      8. 8. REPORTING

    6. ANNEX VI

      MODEL ANNUAL CONTROL REPORT PURSUANT TO ARTICLE 62(1)(d)(i) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 18(2) OF THE PRESENT REGULATION

      1. 1. INTRODUCTION

      2. 2. CHANGES IN MANAGEMENT AND CONTROL SYSTEMS

      3. 3. CHANGES TO AUDIT STRATEGY

      4. 4. SYSTEMS AUDITS

      5. 5. AUDITS OF SAMPLES OF OPERATIONS

      6. 6. COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK OF THE AUDIT...

      7. 7. FOLLOW-UP OF PREVIOUS YEARS’ AUDIT ACTIVITY

      8. 8. OTHER INFORMATION (IF APPLICABLE)

      9. 9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS

    7. ANNEX VII

      MODEL ANNUAL OPINION PURSUANT TO ARTICLE 62(1)(d)(ii) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 18(2) OF THE PRESENT REGULATION

      2. INTRODUCTION

      3. SCOPE OF THE EXAMINATION

        2. Either

        3. Or

      4. OPINION

        1. Either

          1. (Unqualified opinion)

        2. Or

          1. (Qualified opinion)

        3. Or

          1. (Adverse opinion)

    8. ANNEX VIII

      MODEL FINAL CONTROL REPORT AND CLOSURE DECLARATION FOR OPERATIONAL PROGRAMMES PURSUANT TO ARTICLE 62(1)(e) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 18(3) OF THE PRESENT REGULATION

      1. Part A: Model final control report

        1. 1. INTRODUCTION

        2. 2. CHANGES IN MANAGEMENT AND CONTROL SYSTEMS AND AUDIT STRATEGY

        3. 3. SUMMARY OF AUDITS CARRIED OUT PURSUANT TO ARTICLE 62(1)(a) AND...

          1. For systems audits:

          2. For audits of operations:

        4. 4. FOLLOW-UP OF AUDIT ACTIVITY

        5. 5. ADDITIONAL WORK UNDERTAKEN BY AUDIT AUTHORITY IN PREPARING ITS CLOSURE...

        6. 6. LIMITATIONS ON THE SCOPE OF THE EXAMINATION BY THE AUDIT...

        7. 7. REPORTED IRREGULARITIES

        8. 8. OTHER INFORMATION (IF APPLICABLE)

        9. 9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS

      2. Part B: Closure declaration

        2. 1. INTRODUCTION

        3. 2. SCOPE OF THE EXAMINATION

          2. Either

          3. Or

        4. 3. IRREGULARITIES AND ERROR RATES

          1. Either

          2. Or

        5. 4. OPINION

          1. Either

            1. (Unqualified opinion)

          2. Or

            1. (Qualified opinion)

          3. Or

            1. (Adverse opinion)

    9. ANNEX IX

      MODEL DECLARATION FOR THE PARTIAL CLOSURE OF OPERATIONAL PROGRAMMES PURSUANT TO ARTICLE 18(5)

      2. Opinion

    10. ANNEX X

      CERTIFICATE AND STATEMENT OF EXPENDITURE AND APPLICATION FOR INTERIM PAYMENT

    11. ANNEX XI

      ANNUAL STATEMENT ON WITHDRAWN AND RECOVERED AMOUNTS, PENDING RECOVERIES AND IRRECOVERABLE AMOUNTS (ARTICLE 20(2))

      1. 1. WITHDRAWALS AND RECOVERIES DEDUCTED FROM STATEMENTS OF EXPENDITURE DURING THE...

      2. 2. PENDING RECOVERIES AS AT 31.12.20..

      3. 3. IRRECOVERABLE AMOUNTS AS AT 31.12.20..

    12. ANNEX XII

      DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS

      1. 1. GENERAL

        1. 1.1. Information submitted by:

        2. 1.2. The information provided describes the situation on : (dd/mm/yyyy)

        3. 1.3. System structure (general information and flowchart showing the organisational relationship...

          1. 1.3.1. Managing authority (name, address and contact point in the managing...

          2. 1.3.2. Intermediate bodies (name, address and contact points in the intermediate...

          3. 1.3.3. Certifying authority (name, address and contact point in the certifying...

          4. 1.3.4. The audit authority and audit bodies (name, address and contact...

        4. 1.4. Guidance provided to the managing and certifying authorities and intermediate...

      2. 2. MANAGING AUTHORITY

        2. 2.1. Managing authority and its main functions

          1. 2.1.1. The date and form of the formal designation authorising the...

          2. 2.1.2. Specification of the functions and tasks carried out directly by...

          3. 2.1.3. Functions formally delegated by the managing authority (functions, intermediate bodies,...

        3. 2.2. Organisation of the managing authority

          1. 2.2.1. Organisation chart and specifications of the functions of the units...

          2. 2.2.2. Written procedures prepared for use by staff of the managing...

          3. 2.2.3. Description of procedures for selecting and approving operations and for...

          4. 2.2.4. Verification of operations (Article 60(b) of Council Regulation (EC) No...

          5. 2.2.5. Processing of applications for reimbursement:

          6. 2.2.6. Description of how information will be transmitted to the certifying...

          7. 2.2.7. Eligibility rules laid down by the Member State and applicable...

        4. 2.3. In cases where the managing authority and the certifying authority...

        5. 2.4. Public procurement, State aid, equal opportunities and environment rules

          1. 2.4.1. Instructions and guidance issued on the applicable rules (date and...

          2. 2.4.2. Measures foreseen to ensure that applicable rules are complied with,...

        6. 2.5. Audit trail

          1. 2.5.1. Description of how the requirements pursuant to Article 15 will...

          2. 2.5.2. Instructions given on retention of supporting documents by beneficiaries (date...

        7. 2.6. Irregularities and recoveries

          1. 2.6.1. Instructions issued on reporting and correction of irregularities and recording...

          2. 2.6.2. Description of the procedure (including flowchart) to comply with the...

      3. 3. INTERMEDIATE BODIES

        2. 3.1. The intermediate body and its main functions

          1. 3.1.1. Specification of the main functions and tasks of the intermediate...

        3. 3.2. Organisation of each intermediate body

          1. 3.2.1. Organisation chart and specifications of the functions of the units...

          2. 3.2.2. Written procedures prepared for use by staff of the intermediate...

          3. 3.2.3. Description of procedures for selecting and approving operations (if not...

          4. 3.2.4. Verification of operations (Article 60(b) of Council Regulation (EC) No...

          5. 3.2.5. Description of procedures for processing of applications for reimbursement (if...

      4. 4. CERTIFYING AUTHORITY

        1. 4.1. Certifying authority and its main functions

          1. 4.1.1. The date and form of the formal designation authorising the...

          2. 4.1.2. Specification of the functions carried out by the certifying authority...

          3. 4.1.3. Functions formally delegated by the certifying authority (functions, intermediate bodies,...

        2. 4.2. Organisation of the certifying authority

          1. 4.2.1. Organisation chart and specification of the functions of the units...

          2. 4.2.2. Written procedures prepared for use by staff of the certifying...

        3. 4.3. Certification of statements of expenditure

          1. 4.3.1. Description of the procedure by which statements of expenditure are...

          2. 4.3.2. Description of the steps performed by the certifying authority to...

          3. 4.3.3. Arrangements for access of the certifying authority to the detailed...

        4. 4.4. Accounting system

          1. 4.4.1. Description of the accounting system to be set up and...

          2. 4.4.2. Level of detail of the accounting system:

        5. 4.5. Recoveries

          1. 4.5.1. Description of the system for ensuring the prompt recovery of...

          2. 4.5.2. Arrangements made to maintain a debtors' ledger and to deduct...

      5. 5. AUDIT AUTHORITY AND AUDIT BODIES

        1. 5.1. Description of the main tasks and inter-relationships of the audit...

        2. 5.2. Organisation of the audit authority and audit bodies under its...

          1. 5.2.1. Organisation charts (including the number of posts attributed)

          2. 5.2.2. Arrangements for ensuring independence

          3. 5.2.3. Required qualification or experience

          4. 5.2.4. Description of procedures for monitoring the implementation of recommendations and...

          5. 5.2.5. Description of the procedures (where appropriate) for the supervision of...

        3. 5.3. Annual control report and closure declaration

          1. 5.3.1. Description of the procedures for preparation of the annual control...

        4. 5.4. Designation of the coordinating audit body

          1. 5.4.1. Description of the role of the coordinating audit body, if...

      6. 6. INFORMATION SYSTEM (Article 60(c) of Council Regulation (EC) No 1083/2006)...

        1. 6.1. Description of the information system including flowchart (central or common...

    13. ANNEX XIII

      MODEL OPINION ISSUED PURSUANT TO ARTICLE 71(2) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 25 OF THE PRESENT REGULATION ON THE COMPLIANCE OF MANAGEMENT AND CONTROL SYSTEMS

      2. INTRODUCTION

      3. SCOPE OF THE EXAMINATION

      4. OPINION

        1. Either

          1. (Unqualified opinion)

        2. Or

          1. (Qualified opinion)

        3. Or

          1. (Adverse opinion)

    14. ANNEX XIV

      MODEL STATEMENT OF EXPENDITURE FOR A PARTIAL CLOSURE

    15. ANNEX XV

      FINANCIAL TABLE FOR THE NATIONAL STRATEGIC REFERENCE FRAMEWORK (NSRF) — INDICATIVE ANNUAL ALLOCATION BY FUND AND OPERATIONAL PROGRAMME (OP)

    16. ANNEX XVI

      FINANCING PLANS FOR THE OPERATIONAL PROGRAMME

      1. 1. FINANCING PLAN OF THE OPERATIONAL PROGRAMME GIVING THE ANNUAL COMMITMENT...

      2. 2. FINANCIAL PLAN OF THE OPERATIONAL PROGRAMME GIVING, FOR THE WHOLE...

    17. ANNEX XVII

      FORECASTS OF LIKELY PAYMENT APPLICATIONS

      1. Provisional forecasts of likely payment applications by Fund and by...

    18. ANNEX XVIII

      ANNUAL AND FINAL REPORTING

      1. 1. IDENTIFICATION

      2. 2. OVERVIEW OF THE IMPLEMENTATION OF THE OPERATIONAL PROGRAMME

        1. 2.1. Achievement and analysis of the progress

          1. 2.1.1. Information on the physical progress of the Operational Programme

          2. 2.1.2. Financial information (all financial data should be expressed in euro)...

          3. 2.1.3. Information about the breakdown of use of the Funds

          4. 2.1.4. Assistance by target groups

          5. 2.1.5. Assistance repaid or re-used

          6. 2.1.6. Qualitative analysis

        2. 2.2. Information about compliance with Community law

        3. 2.3. Significant problems encountered and measures taken to overcome them

        4. 2.4. Changes in the context of the operational programme implementation (if...

        5. 2.5. Substantial modification pursuant to Article 57 of Regulation (EC) No...

        6. 2.6. Complementarity with other instruments

        7. 2.7. Monitoring and evaluation

        8. 2.8. National performance reserve (where applicable and only for the annual...

      3. 3. IMPLEMENTATION BY PRIORITY

        1. 3.1. Priority 1

          1. 3.1.1. Achievement of targets and analysis of the progress

          2. 3.1.2. Significant problems encountered and measures taken to overcome them

        2. 3.2. Priority 2

        3. 3.3. Priority 3

      4. 4. ESF PROGRAMMES: COHERENCE AND CONCENTRATION

      5. 5. ERDF/CF PROGRAMMES: MAJOR PROJECTS (IF APPLICABLE)

      6. 5a. ERDF/CF PROGRAMMES: ENVIRONMENTAL PROJECTS WITH TOTAL INVESTMENT COSTS EQUAL TO...

      7. 6. TECHNICAL ASSISTANCE

      8. 7. INFORMATION AND PUBLICITY

    19. ANNEX XIX

      VERIFICATION OF ADDITIONALITY FOR 2007 to 2013 CONVERGENCE OBJECTIVE – EX ANTE VERIFICATION

    20. ANNEX XX

    21. ANNEX XXI

    22. ANNEX XXII

    23. ANNEX XXIII

      DATA ON PARTICIPANTS IN ESF OPERATIONS BY PRIORITY

      1. NUMBER OF PARTICIPANTS PER YEAR

      2. (people entering, those leaving, carry-over from one year to the...

      3. BREAKDOWN OF PARTICIPANTS BY GENDER

      4. BREAKDOWN OF PARTICIPANTS ACCORDING TO STATUS IN THE LABOUR MARKET...

      5. Employed (total number of employed, including self-employed) Self-employed Unemployed (total...

      6. BREAKDOWN OF PARTICIPANTS BY AGE

      7. Young people (15-24 years) Older workers (55-64 years)

      8. BREAKDOWN OF PARTICIPANTS BY VULNERABLE GROUPS, IN ACCORDANCE WITH NATIONAL...

      9. Minorities Migrants Disabled Other disadvantaged people

      10. BREAKDOWN OF PARTICIPANTS BY EDUCATIONAL ATTAINMENT

      11. Primary or lower secondary education (ISCED 1 and 2) Upper...

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