Implementing regulation 2015/341 - Detailed rules for implementing Regulation 223/2014 as regards the models for submission of certain information to the Commission - Main contents

COMMISSION IMPLEMENTING REGULATION (EU) 2015/341

of 20 February 2015

laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 (1) on the Fund for European Aid to the Most Deprived, and in particular Articles 35(7), 41(4) and 49(3) thereof,

Whereas:

HAS ADOPTED THIS REGULATION:

Article 1

Model for the description of the functions and procedures in place for the managing authority and the certifying authority

• 1. 

  The description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority shall be drawn up in accordance with the model set out in Annex I to this Regulation.

• 2. 

  Where a common system applies to several operational programmes co-financed by the FEAD, a single description of the functions and procedures referred to in paragraph 1 may be drawn up.

Article 2

Model for the report of the independent audit body

• 1. 

  The audit report of the independent audit body referred to in Article 35(2) of Regulation (EU) No 223/2014 shall be drawn up in accordance with the model set out in Annex II to this Regulation.

• 2. 

  Where a common system applies to several operational programmes co-financed by the FEAD, a single audit report referred to in paragraph 1 may be drawn up.

Article 3

Model for opinion of the independent audit body

• 1. 

  The opinion of the independent audit body referred to in Article 35(2) of Regulation (EU) No 223/2014 shall be drawn up in accordance with the model set out in Annex III to this Regulation.

• 2. 

  Where a common system applies to several operational programmes co-financed by the FEAD, a single opinion referred to in paragraph 1 may be drawn up.

Article 4

Model for the payment application

The payment application referred to in Article 41(4) of Regulation (EU) No 223/2014 shall be drawn up in accordance with the model set out in Annex IV to this Regulation.

Article 5

Model for the accounts

The accounts referred to in Article 49(1) of Regulation (EU) No 223/2014 shall be submitted to the Commission in accordance with the model set out in Annex V to this Regulation.

Article 6

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 February 2015.

For the Commission

The President

Jean-Claude JUNCKER

• (1) 

  OJ L 72, 12.3.2014, p. 1.

• (2) 

  Commission Implementing Regulation (EU) No 463/2014 of 5 May 2014 laying down pursuant to Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived, the terms and conditions applicable to the electronic data exchange system between the Member States and the Commission (OJ L 134, 7.5.2014, p. 32).

• (3) 

  Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).

• (4) 

  Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).

ANNEX I

Model for the description of the functions and procedures in place for the managing authority and the certifying authority

• 1. 

  GENERAL

1.1.   Information submitted by:

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

1.3.   System structure (general information and flowchart showing the organisational relationship between the authorities/bodies involved in the management and control system)

1.3.1.   Managing authority (Name, address and contact point in the managing authority):

Indicate whether the managing authority is also designated as the certifying authority, in accordance with Article 31(3) of Regulation (EU) No 223/2014.

1.3.2.   Certifying authority (Name, address and contact point in the certifying authority).

1.3.3.   Intermediate bodies (Name, address and contact points in the intermediate bodies).

1.3.4.   When Article 31(5) of Regulation (EU) No 223/2014 applies, indicate how the principle of separation of functions between the audit authority and the managing/certifying authorities is ensured.

• 2. 

  MANAGING AUTHORITY

2.1.   Managing authority and its main functions

2.1.1.   The status of the managing authority (national public authority or body) and the body of which it is part.

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

Where the managing authority also carries out in addition the functions of the certifying authority, description of how separation of functions is ensured.

2.1.3.   Specification of the functions formally delegated by the managing authority, identification of the intermediate bodies and the form of the delegation (underlying that the managing authorities maintains the full responsibility for the delegated functions), under Article 31(6) and (7) of Regulation (EU) No 223/2014. Reference to relevant documents (legal acts with empowerments, agreements).

2.1.4.   Description of the procedures for ensuring effective and proportionate anti-fraud measures taking account of the risks identified, including reference to the risk assessment carried out (Article 32(4)(c) of Regulation (EU) No 223/2014).

2.2.   Organisation and procedures of the managing authority

2.2.1.   Organisation chart and specifications of the functions of the units (including the plan for allocation of appropriate human resources with the necessary skills). This information also covers the intermediate bodies to which some functions have been delegated.

2.2.2.   Framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system.

2.2.3.   Description of the following procedures (that should be provided in writing to the staff of the managing authority and intermediate bodies; date and reference):

2.3.   Audit trail

2.3.1.   Procedures to ensure an adequate audit trail and archiving system, including with respect to the security of data, in accordance with national rules on the certification of conformity of documents (Article 32(4)(d) of Regulation (EU) No 223/2014 and Article 3 of Commission Delegated Regulation (EU) No 532/2014 (2)).

2.3.2.   Instructions given on keeping supporting documents available by beneficiaries/intermediate bodies/managing authority (date and reference):

2.4.   Irregularities and recoveries

2.4.1.   Description of the procedure (that should be provided in writing to the staff of the managing authority and intermediate bodies: date and reference) on reporting and correction of irregularities (including fraud) and their follow-up and recording of amounts withdrawn and recovered, amounts to be recovered, irrecoverable amounts and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect.

2.4.2.   Description of the procedure (including a flowchart setting out the reporting lines) to comply with the obligation to notify irregularities to the Commission in accordance with Article 30(2) of Regulation (EU) No 223/2014.

• 3. 

  CERTIFYING AUTHORITY

3.1.   Certifying authority and its main functions

3.1.1.   The status of the certifying authority (national public authority or body) and the body of which it is part.

3.1.2.   Specification of the functions carried out by the certifying authority. Where the managing authority also carries out in addition the functions of the certifying authority, description of how separation of functions is ensured (see 2.1.2).

3.1.3.   Functions formally delegated by the certifying authority, identification of the intermediate bodies and the form of the delegation under Article 31(6) of Regulation (EU) No 223/2014. Reference to relevant documents (legal acts with empowerments, agreements). Description of the procedures used by the intermediate bodies to carry out delegated tasks, and of the procedures of the certifying authority to supervise the effectiveness of the tasks delegated to the intermediate bodies.

3.2.   Organisation of the certifying authority

3.2.1.   Organisation chart and specification of the functions of the units (including plan for allocation of appropriate human resources with necessary skills). This information also covers the intermediate bodies to which some tasks have been delegated.

3.2.2.   Description of the procedures to be provided in writing to the staff of the certifying authority and intermediate bodies (date and reference):

3.3.   Recoveries

3.3.1.   Description of the system for ensuring prompt recovery of public assistance, including Union assistance.

3.3.2.   Procedures for ensuring an adequate audit trail by maintaining accounting records in computerised form, including amounts recovered, amounts to be recovered, amounts withdrawn from a payment application, amounts irrecoverable and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect, for each operation.

3.3.3.   Arrangements for deducting amounts recovered or amounts to be withdrawn from expenditure to be declared.

• 4. 

  INFORMATION SYSTEM

4.1.   Description of the information systems including a flowchart (central or common network system or decentralised system with links between the systems) for:

4.2.   Description of the procedures to verify that IT systems security is ensured.

• (1) 

  Reference to the document or national legislation where these effective arrangements have been set out by the Member State.

• (2) 

  Commission Delegated Regulation (EU) No 532/2014 of 13 March 2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived (OJ L 148, 20.5.2014, p. 54).

• (3) 

  Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

• (4) 

  Reference to the document or national legislation where these effective arrangements have been set out by the Member State.

ANNEX II

Model for the report of an independent audit body under Article 35(2) of Regulation (EU) No 223/2014

• 1. 

  Introduction

1.1.   Identify the objective of the report, i.e. to set out the results of the assessment of the compliance of the managing authority and the certifying authority with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014, in order to express an opinion on their compliance with the designation criteria.

1.2.   Identify the scope of the report, i.e. the body(ies) covered, namely the managing authority and the certifying authority (and, where appropriate, the delegated functions of these authorities) and their compliance with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014, with reference to the operational programmes covered.

1.3.   Indicate the body that has prepared the report (Independent Audit Body) and specify if it is the audit authority for the operational programme(s) covered.

1.4.   Indicate how the functional independence of the Independent Audit Body from the managing and certifying authorities is ensured (see Article 35(2) of Regulation (EU) No 223/2014).

• 2. 

  Methodology and scope of the work

2.1.   Indicate the period and timeframe of the audit (date when the final description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority was received by the Independent Audit Body, date when the audit started and ended and resources allocated).

2.2.   Specify: (a) the extent of the use of audit work carried out by other bodies; and (b) the quality control performed on such audit work with respect to the adequacy of the work.

2.3.   Describe the work done for assessing, in line with Article 35(2) of Regulation (EU) No 223/2014, the fulfilment, by the managing and certifying authorities being designated by [Member State], of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex IV to Regulation (EU) No 223/2014, covering among other elements, the following:

2.4.   Indicate if any contradictory procedures have taken place prior to issuing this report and indicate the relevant authorities/bodies.

2.5.   Confirm that the work has been carried out taking account of internationally accepted audit standards.

2.6.   Identify if there were any limitation of scope (1), in particular the ones with affecting the opinion of the independent audit body.

• 3. 

  Results of assessment for each authority/system

3.1.   For each authority/system complete the table:

3.2.   Provide results of the assessment on areas not fully covered in the table above, including but not limited to:

• (1) 

  Limitation of scope: a limitation on the scope of the auditor's work may sometimes be imposed by the entity (for example, when the terms of the engagement specify that the auditor will not carry out an audit procedure that the auditor believes is necessary). A scope limitation may be imposed by circumstances. It may also arise when, in the opinion of the auditor, the entity's accounting records are inadequate or when the auditor is unable to carry out an audit procedure believed desirable.

ANNEX III

Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex IV to Regulation (EU) No 223/2014

To (Member State authority/body)

INTRODUCTION

I, the undersigned, representing [name of the independent audit body under Article 31(2) of Regulation (EU) No 223/2014] as the body functionally independent from the managing and certifying authorities, responsible for drawing up a report and opinion setting out the results of an assessment of the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex IV to Regulation (EU) No 223/2014 for [name of operational programme(s), CCI code(s)] (hereinafter ‘the programme(s)’), have carried out an examination in accordance with Article 31(2) of that Regulation.

SCOPE OF THE EXAMINATION

The examination covered the managing authority, the certifying authority and (where appropriate) the delegated functions of these authorities, as described in section 1 of the attached report [Annex II to this Regulation]

The extent and scope of the examination is detailed in section 2 of the attached report. Among other aspects described in this report, the examination was based on the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority, drawn-up by and under the responsibility of [name of body or bodies responsible for the description] and received on [dd/mm/yyyy] from [name of body or bodies submitting the description].

OPINION

Emphasis of matter (to be used as appropriate)

[The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards.]

Date

Signature

• (1) 

  Indicate the authority(s) and the designation criteria with which they do not comply.

• (2) 

  Indicate the reason(s) for the reservation(s) entered for each authority and on each designation criteria.

• (3) 

  Indicate the reason(s) for the adverse opinion for each authority and on each aspect.

ANNEX IV

Model for the payment application

PAYMENT APPLICATION

EUROPEAN COMMISSION

Please specify the type of the payment application:

According to Article 45 of Regulation (EU) No 223/2014, this payment application refers to the accounting period:

Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

CERTIFICATE

By validating this payment application the Certifying Authority certifies that the responsibilities foreseen in points (a), (d), (e), (f), (g) and (h) of Article 33 of Regulation (EU) No 223/2014 are fulfilled and requests the payment of the amounts as mentioned below.

APPLICATION FOR PAYMENT

The payment will be made on the following bank account:

• (1) 

  Legends:

• (2) 

  First day of the accounting year, automatically encoded by the IT system.

• (3) 

  In accordance with Regulation (EU) No 223/2014.

ANNEX V

Model for the accounts

ACCOUNTS FOR ACCOUNTING PERIOD

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EUROPEAN COMMISSION

CERTIFICATE

The certifying authority hereby certifies that:

• (1) 

  Legends:

Appendix 1

Amounts entered into the accounting systems of the certifying authority

(Article 49(1)(a) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

• (1) 

  In accordance with Regulation (EU) No 223/2014.

Appendix 2

Amounts withdrawn and recovered during the accounting year

(Article 49(1)(b) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

Appendix 3

Amounts to be recovered as at the end of the accounting year

(Article 49(1)(b) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

Appendix 4

Irrecoverable amounts as at the end of the accounting year

(Article 49(1)(b) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

• (1) 

  Notably date of establishment of irrecoverability, reason for irrecoverability and recovery measures taken including date of recovery order.

Appendix 5

Reconciliation of expenditure

(Article 49(1)(c) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

• (1) 

  In accordance with Regulation (EU) No 223/2014.

• (2) 

  Automatically filled in on basis of the final application for interim payment submitted under Article 45(2) of Regulation (EU) No 223/2014.

• (3) 

  Automatically filled in on basis of Appendix I.

• (4) 

  Automatically calculated.

• (5) 

  Automatically filled in on basis of the final application for interim payment submitted under Article 45(2) of Regulation (EU) No 223/2014.

• (6) 

  Automatically filled in on basis of Appendix I.

• (7) 

  Automatically calculated.

This summary has been adopted from EUR-Lex.