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Commission Implementing Regulation (EU) No 908/2014Show full title

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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  1. Introductory Text

  2. CHAPTER I PAYING AGENCIES AND OTHER BODIES

    1. Article 1.Procedure for the accreditation of paying agencies

    2. Article 2.Review of accreditation

    3. Article 3.Management declaration

    4. Article 4.Relevant authorities acting jointly

    5. Article 5.Certification

    6. Article 6.Audit principles

    7. Article 7.Audit methods

  3. CHAPTER II FINANCIAL MANAGEMENT ...

    1. SECTION 1 General provisions

      1. Article 8.Paying agencies’ accounts

    2. SECTION 2 EAGF accounts

      1. Article 9.Provision of information by Member States

      2. Article 10.Communication of information by Member States

      3. Article 11.General rules on the declaration of expenditure and on assigned revenue

      4. Article 12.Special rules on declarations of expenditure relating to public storage

      5. Article 13.Payment decision by the Commission

      6. Article 14.Making resources available to Member States

      7. Article 15.Communication under public intervention

      8. Article 16.Content of the public storage accounts to be kept by paying agencies

      9. Article 17.Accounting related to public intervention

      10. Article 18.Dates for entering expenditure and revenue and product movements in the accounts for public intervention

      11. Article 19.Amount financed under public intervention

      12. Article 20.Declarations of public intervention expenditure and revenue

    3. SECTION 3 EAFRD accounts

      1. Article 21.Forecast of funding requirements

      2. Article 22.Declarations of expenditure

      3. Article 23.Calculation of the amount to be paid

    4. SECTION 4 Common provisions for the EAGF and EAFRD

      1. Article 24.Electronic exchange of information and documents

      2. Article 25.Suspension of payment in case of late submission

      3. Article 26.Acquisition of satellite images

  4. CHAPTER III CLEARANCE OF ACCOUNTS

    1. SECTION 1 Recovery of Debts

      1. Article 27.Interest applicable to recovery of undue payments

      2. Article 28.Recovery by offsetting

    2. SECTION 2 Clearance

      1. Article 29.Content of the annual accounts

      2. Article 30.Transmission of information

      3. Article 31.Form and content of the accounting information

      4. Article 32.Conservation of accounting information

      5. Article 33.Financial clearance

      6. Article 34.Conformity clearance

      7. Article 35.Decision not to start or pursue a conformity clearance inquiry

      8. Article 36.Conciliation Body

      9. Article 37.Composition of the Conciliation Body

      10. Article 38.Independence of the Conciliation Body

      11. Article 39.Working arrangements

      12. Article 40.Conciliation procedure

  5. CHAPTER IV RULES ON CHECKS

    1. SECTION 1 General rules

      1. Article 41.Reduction of on-the-spot checks

    2. SECTION 2 Scrutiny of transactions

      1. Article 42.Scrutiny by the relevant authorities

      2. Article 43.Access to commercial documents

      3. Article 44.Joint actions

      4. Article 45.Mutual assistance

      5. Article 46.Annual programmes and reports

      6. Article 47.Special departments

  6. CHAPTER V SECURITIES

    1. SECTION 1 Scope, information technology, force majeure

      1. Article 48.Scope

      2. Article 49.e-Administration

      3. Article 50.Force majeure time limits

    2. SECTION 2 Form of securities

      1. Article 51.Form

      2. Article 52.Negotiable collateral

      3. Article 53.Replacement and assignment

    3. SECTION 3 Release and forfeiture

      1. Article 54.Partial release

      2. Article 55.Forfeiture

    4. SECTION 4 Information

      1. Article 56.Information on securities forfeiture, types of securities and guarantors

  7. CHAPTER VI TRANSPARENCY

    1. Article 57.Content of the publication

    2. Article 58.Publication of municipality

    3. Article 59.Form and date of publication

    4. Article 60.Information of the beneficiaries

    5. Article 61.Publication of thresholds related to the Small farmers scheme

    6. Article 62.The Single Website

  8. CHAPTER VII FINAL PROVISIONS

    1. Article 63.Repeal

    2. Article 64.Entry into force and application

  9. Signature

    1. ANNEX I

      ...

    2. ANNEX II

      Model table referred to in Article 29(f)

    3. ANNEX III

      MODEL TABLE REFERRED TO IN ARTICLE 29(g)

    4. ANNEX IV

      TRANSMISSION OF QUERIES REFERRED TO IN ARTICLE 31(4)

    5. ANNEX V

      INFORMATION TO BE CONTAINED IN THE ANNUAL RISK ANALYSIS REFERRED TO IN ARTICLE 42(2)

      2. 2. Library of information

      3. 3. Selection procedure

      4. 4. Risk factors and risk values to be applied

      5. 5. Weighting of risk factors

      6. 6. Results of risk analysis

      7. 7. Difficulties encountered and suggestions for improvement

    6. ANNEX VI

      1. Notes:

        1. A. If so, a specific request must be sent, using the...

        2. B. A copy of this list must be sent to the...

        3. C. Where there are no undertakings established in other Member States...

        4. D. If a request for scrutiny of an undertaking in accordance...

    7. ANNEX VII

      1. Note:

    8. ANNEX VIII

    9. ANNEX IX

      RESULTS OF SCRUTINY UNDER ARTICLE 45(4)

      1. Scrutiny report following Mutual Assistance request under Chapter III of...

        1. NB. The bold items are identical to those used in Annex...

        2. Identification

          1. B.1. Requested Member State

            1. 2. Organisation

            2. 3. Regional Office

            3. 4. Name of the controller

          2. A.1. Requesting Member State:

            1. 2. Name of special department:

            2. 8. Name control organisation responsible:

            3. 14. Enquiry number/report reference:

          3. C.1. Date of request and reference number:

            1. 2. Scrutiny programme:

            2. 3. Date of reply and reference number:

          4. D. Beneficiary data

            1. 1. Name

              1. (a) in requesting Member State:

              2. (b) in requested Member State:

            2. 2. Reference number

              1. (a) in requesting Member State:

              2. (b) in requested Member State:

            3. 4. Other undertakings scrutinised:

          5. H. Scope and objective of control:

          6. I. List of supporting documents supplied:

          7. J. Result:

            1. Scrutiny report

              1. 1. Preparation/background/scope

              2. 2. Description of undertaking/system of control

              3. 3. Work done/Documents examined/Findings

              4. 4. Conclusions

              5. 5. Other observations/recommendations

    10. ANNEX X

      OVERVIEW REFERRED TO IN ARTICLE 45(5)

      1. Overview as provided for in the first subparagraph of Article...

        1. Notes on boxes:

    11. ANNEX XI

      ANNUAL PROGRAMME DOCUMENTS (ARTICLE 46(1))

      1. SHEET A PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 of Regulation...(Article 84 of Regulation (EU) No 1306/2013) 1. Calculation of...

        1. Notes on boxes:

          1. A (4) It is compulsory to scrutinise undertakings in this category which...

          2. A (9) Undertakings in this category are to be scrutiniszed only for...

      2. SHEET B PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 of Regulation...(Article 84 of Regulation (EU) No 1306/2013) Scheme of scrutinies...

      3. SHEET C PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 of Regulation...(Article 84 of Regulation (EU) No 1306/2013) Criteria adopted in...

      4. SHEET D PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 of Regulation...(Article 84 of Regulation (EU) No 1306/2013) Proposed scrutinies, if...

      5. SHEET E PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD (Article 84 of Regulation...(Article 84 of Regulation (EU) No 1306/2013) TOTAL: CONTROL BODY: E...

        1. Notes on boxes:

    12. ANNEX XII

      ANNUAL REPORT DOCUMENTS (ARTICLE 46(2))

      1. PART I Information to be contained in the annual report provided for...

        1. 1. Administration of Chapter III of Title V of Regulation (EU)...

        2. 2. Legislative changes

        3. 3. Amendments to the scrutiny programme

        4. 4. Application of the scrutiny programme covered by this report

        5. 5. Application of the scrutiny programmes preceding the one covered by...

        6. 6. ...

        7. 7. Resources

        8. 8. Difficulties in applying Chapter III of Title V of Regulation...

        9. 9. Suggestions for improvement

      2. PART II SHEET A SCRUTINY REPORT FOR THE PERIOD (Article 86(1) of...

        1. SHEET A SCRUTINY REPORT FOR THE PERIOD (Article 86(1) of Regulation (EU)...(Article 86(1) of Regulation (EU) No 1306/2013) TOTAL: CONTROL BODY: 1....

          1. Notes on boxes:

        2. SHEET B SCRUTINY REPORT FOR THE PERIOD … (Article 86(1) of Regulation...(Article 86(1) of Regulation (EU) No 1306/2013) Report of scrutinies...

        3. SHEET C SCRUTINY REPORT FOR THE PERIOD … (Article 86(1) of Regulation...(Article 86(1) of Regulation (EU) No 1306/2013) Potential irregularities discovered...

        4. SHEET D SCRUTINY REPORT FOR THE PERIOD … (Article 86(1) of Regulation...(Article 86(1) of Regulation (EU) No 1306/2013) Execution of scrutinies relating...

    13. ANNEX XIII

      MEASURES REFERRED TO IN ARTICLE 57

      1. 1. The support schemes set out in Annex I to Regulation...

      2. 2. The following schemes and measures set out in Regulation (EU)...

      3. 2A. In relation to public intervention schemes in England, otherwise than...

      4. 2B. The first indent of paragraph 2 ceases to apply in...

      5. 3. . . . . . . . . . ....

      6. 4. The information and promotion measures provided for in Council Regulation...

      7. 5. The measures provided for in Regulation (EU) No 228/2013 of the...

      8. 6. The measures provided for in Regulation (EU) No 229/2013 of the...

      9. 7. The measures provided for in Chapter I of Title III...

      10. 8. The measures provided for in Chapter I of Title IV...

      11. 9. The support schemes set out in Annex I to Council...

      12. 10. The measures granted under Articles 219(1), 220(1) and 221(1) and...

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