LegalizeCommission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency
At the request of the Commission or on the initiative of a Member State, further information concerning the clearance of accounts may be addressed to the Commission within a time period determined by the Commission, taking into account the amount of work required for providing that information. In the absence of such information, the Commission may clear the accounts on the basis of the information in its possession.
In duly justified cases, the Commission may accept a request for late submission of information, if that request is addressed to it before the submission deadline.
Article 34
Conservation of accounting information
The supporting documents regarding the expenditure financed and the assigned revenues to be collected by the EAGF shall be kept at the Commission’s disposal for at least 3 years following the year in which the Commission clears the accounts of the financial year concerned pursuant to Article 53 of Regulation (EU) 2021/2116.
The supporting documents regarding the expenditure financed and the assigned revenues to be collected by the EAFRD shall be kept at the Commission’s disposal for at least 3 years following the year in which the final payment by the paying agency has taken place.
In the case of irregularities or negligence, the supporting documents referred to in paragraphs 1 and 2 shall be kept at the Commission’s disposal for at least 3 years following the year in which the sums are entirely recovered from the beneficiary and credited to the Funds.
The supporting documents regarding the outputs corresponding to the expenditure declared under the EAGF pursuant to Regulation (EU) 2021/2115 and under the EAFRD shall be kept at the Commission’s disposal for at least 3 years following the year in which the final expenditure under the CAP Strategic Plans pursuant to Regulation (EU) 2021/2115 is declared.
In the case of a conformity procedure provided for in Article 55 of Regulation (EU) 2021/2116, the supporting documents referred to in paragraphs 1 and 2 of this Article shall be kept at the Commission’s disposal for at least 1 year following the year in which that procedure has been concluded or, if a conformity decision is the subject of legal proceedings before the Court of Justice of the European Union, for at least 1 year following the year in which those proceedings are concluded.
The supporting documents referred to in paragraphs 1 to 5 shall be kept at the Commission’s disposal either in paper form, in electronic form and/or in both forms.
Documents may only be kept exclusively in electronic form if the national law of the Member State concerned permits the use of electronic documents as evidence of the underlying transactions in national court proceedings.
If the documents are kept in electronic form only, the system for doing so shall comply with Section 3.(B) of Annex I to Delegated Regulation (EU) 2022/127.
Article 35
Financial clearance
The Commission’s decision on the clearance of accounts referred to in Article 53 of Regulation (EU) 2021/2116 shall determine the amounts of expenditure effected in each Member State during the financial year concerned which shall be recognised as being chargeable to the Funds on the basis of the accounts referred to in Article 32 of this Regulation and any reductions and suspensions pursuant to Articles 39, 40 and 41 of Regulation (EU) 2021/2116.
For the EAFRD, the amount determined by the clearance of accounts decision shall include the funds which are re-usable by reallocation by the Member State concerned pursuant to Article 57 of Regulation (EU) 2021/2116.
As regards the EAGF, the amount which, as a result of the clearance of accounts decision, is recoverable from or payable to each Member State shall be established by deducting the monthly payments in respect of the financial year concerned from the expenditure recognised for the same year in accordance with paragraph 1. The Commission shall deduct that amount from or add it to the monthly payment relating to the expenditure effected in the second month following the clearance of accounts decision.
As regards the EAFRD, the amount which, as a result of the clearance of accounts decision, is recoverable from or payable to each Member State shall be established by deducting the intermediate payments in respect of the financial year concerned from the expenditure recognised for the same year in accordance with paragraph 1.
The Commission shall deduct that amount from or add it to the first payment for which the declaration of expenditure is submitted by the Member State after the decision pursuant to Article 53 of Regulation (EU) 2021/2116 has been adopted.
The Commission shall communicate to the Member State concerned the results of its verification of the information supplied, together with any amendments it proposes, by 30 April following the end of the financial year at the latest.
If, for reasons attributable to the Member State concerned, the Commission is unable to clear the accounts of a Member State before 31 May of the following year, the Commission shall notify that Member State of the additional inquiries it proposes to undertake pursuant to Article 49 of Regulation (EU) 2021/2116.
Paragraphs 1 to 4 shall apply, mutatis mutandis, to the assigned revenue referred to Article 45 of Regulation (EU) 2021/2116.
Article 37
Conformity procedure
In order to determine what amounts are to be excluded from Union financing, when finding that expenditure has not been effected in conformity with Union rules, the Commission shall use its own findings and shall take into account the information made available by Member States, provided that the latter information is provided within the time limits set by the Commission in the framework of the conformity procedure carried out in accordance with Article 55 of Regulation (EU) 2021/2116 and in conformity with this Article. For interventions under the integrated administration and control system, referred to in Article 65 of that Regulation, the Commission shall also take into account the assessment reports on the quality of the identification system for agricultural parcels, of the geo-spatial application and of the area monitoring system.
When, as a result of any inquiry, the Commission considers that expenditure was not effected in compliance with Union rules, it shall communicate its findings to the Member State concerned, specifying the corrective measures needed to ensure future compliance with those rules, and indicating the provisional level of financial correction which at that stage of the procedure it considers corresponds to its findings. That communication shall also schedule a bilateral meeting within 5 months after expiry of the period for reply by the Member State. The communication shall make reference to this Article.
The Member State shall reply within 2 months of receipt of the communication. In its reply the Member State shall have the opportunity, in particular, to:
- (a) demonstrate to the Commission that the actual extent of the non-compliance or the risk for the Funds is less than what was indicated by the Commission;
- (b) inform the Commission of the corrective measures it has undertaken to ensure compliance with Union rules and the effective date of their implementation.
In justified cases, the Commission may, upon reasoned request of the Member State, authorise an extension of the 2-month period by a maximum of 2 months. The justified reason may be the certification body’s assessment of the Member State’s calculation. The request shall be addressed to the Commission before the expiry of that period.
If the Member State considers that a bilateral meeting is not required, it shall inform the Commission accordingly in its reply to the communication.
In the bilateral meeting both parties shall endeavour to come to an agreement as to the measures to be taken as well as to the evaluation of the gravity of the infringement and of the financial damage caused to the Union budget.
The Commission shall within 30 working days of the bilateral meeting draw up the minutes and send them to the Member State. The Member State may send its observations to the Commission within 15 working days after receipt of the minutes.
The Commission shall within 6 months after sending the minutes of the bilateral meeting formally communicate its conclusions to the Member State on the basis of the information received in the framework of the conformity procedure. That communication shall evaluate the expenditure to be excluded from Union financing under Article 55 of Regulation (EU) 2021/2116 and Articles 14 and 15 of Delegated Regulation (EU) 2022/127. The communication shall make reference to Article 43(1) of this Regulation.
If a Member State notifies the Commission that a bilateral meeting is not required, the 6-month period starts from the date of receipt by the Commission of the notification.
Where the Member State has made use of the conciliation procedure referred to in Article 43, the Commission shall communicate its conclusions to the Member State no later than 6 months after:
- (a) the receipt of the conciliation body report; or
- (b) the receipt of additional information from the Member State within the deadline referred to in Article 43(3), second subparagraph, provided that the conditions set out in paragraph 6 of this Article are met.
In order to apply paragraphs 3 and 4 within the respective time periods, the Commission shall have available all information relevant at that particular step of the procedure. Where the Commission deems it lacks information, it may at any time within the time periods set out in those paragraphs:
- (a) ask for additional information from the Member State, to which the Member State shall reply within 2 months of receipt of the communication; and/or
- (b) inform the Member State of its intention to carry out an additional audit mission to conduct the necessary verifications.
In that case, the time periods referred to in paragraphs 3 and 4 shall start again either on the receipt by the Commission of the requested additional information or from the last day of the additional audit mission.
Where the time periods referred to in paragraphs 2, 3 and 4 and in this paragraph include fully or partially the month of August, the running of those time periods will be suspended during that month.
When evaluating the expenditure to be excluded from Union financing, the information communicated by the Member State after the Commission’s formal communication referred to in paragraph 3, third subparagraph, may only be taken into account:
- (a) where it is necessary to avoid the gross overestimation of the financial damage caused to the Union budget; and
- (b) if the late transmission of the information is duly justified by external factors and does not jeopardise the timely adoption by the Commission of the decision pursuant to Article 55 of Regulation (EU) 2021/2116.
The Commission, after having communicated its conclusions to the Member States in accordance with paragraph 3 or 4 of this Article, shall adopt, where appropriate, one or more decisions under Article 55 of Regulation (EU) 2021/2116 in order to exclude from Union financing expenditure affected by the non-compliance with Union rules. The Commission may pursue consecutive conformity procedures until the Member State has actually implemented the corrective measures.
As regards the EAGF, the deductions from the Union financing shall be made by the Commission from the monthly payments relating to the expenditure effected in the second month following the decision pursuant to Article 55 of Regulation (EU) 2021/2116.
As regards the EAFRD, the deductions from Union financing shall be made by the Commission from the payment for which the declaration of expenditure is submitted by the Member State after the decision pursuant to Article 55 of Regulation (EU) 2021/2116 has been adopted.
However, at the Member State’s request and after consultation of the Committee on the Agricultural Funds, the Commission may adopt an implementing decision setting a different date for the deductions or authorising their reimbursement in not more than three instalments where this is warranted by the materiality of the deductions included in an implementing act adopted on the basis of Article 55 of Regulation (EU) 2021/2116. This request for instalments shall be submitted by the Member State to the Commission not later than 5 days after the consultation of the Committee on the Agricultural Funds on the decision pursuant to Article 55 of that Regulation.
For Member States which are subject to financial assistance under Council Regulation (EC) No 332/2002 ([^E0011]), Council Regulation (EU) No 407/2010 ([^E0012]) and the Treaty establishing the European Stability Mechanism, the Commission may, at the Member State's request and after consultation of the Committee on the Agricultural Funds, adopt an implementing decision deferring, for a period not exceeding 24 months from the date of its adoption, the execution of decisions adopted after 1 May 2025 pursuant to Article 55 of Regulation (EU) 2021/2116 (‘deferral decision’).
The deferral decision shall authorise the deductions to be made after the end of the deferral period in three annual instalments. Where the total amount subject to the deferral decision represents more than 0,02 % of the Member State's gross domestic product, the Commission may authorise the reimbursement in maximum five annual instalments.
The Commission may decide, at the Member State's request and after consultation of the Committee on the Agricultural Funds, to extend once, for a period not exceeding 12 months, the time period of deferral referred to in the first subparagraph.
The Member State benefitting from a deferral decision shall ensure that the deficiencies which have been the reasons for the deductions and which persist at the time of adoption of the deferral decision are being remedied on the basis of an action plan, established in consultation with the Commission, including deadlines and clear progress indicators. The Commission shall amend or repeal the deferral decision, taking into account the principle of proportionality, in one of the following cases:
- (a) the Member State fails to take the necessary actions to remedy the deficiencies as foreseen in the action plan;
- (b) the progress of the remedial actions is not sufficient according to the progress indicators; or
- (c) the outcome of the actions is not satisfactory.
The implementing decisions referred to in paragraphs 8 and 9 shall be adopted in accordance with the advisory procedure referred to in Article 102(2) of Regulation (EU) 2021/2116.
In duly justified cases to be notified to the Member State concerned, the Commission may extend the time periods set out in paragraphs 2 to 5.
The communications referred to in this Article may be made via electronic means.
Paragraphs 1 to 11 shall apply, mutatis mutandis, to the assigned revenue referred to in Article 45 of Regulation (EU) 2021/2116.
Article 38
Decision not to start or pursue a conformity inquiry
The Commission may decide not to start or pursue a conformity inquiry in accordance with Article 55 of Regulation (EU) 2021/2116 where it expects that the possible financial correction, for the non-compliance identified as a result of an inquiry referred to in Article 37(2) of this Regulation, would not exceed EUR 50 000 and 2 % of the relevant expenditure or the amounts to be recovered.
Where the Commission reduces the monthly payments in accordance with Article 39(1) and (2) of Regulation (EU) 2021/2116, it may decide not to start or pursue a conformity inquiry in accordance with Article 55 of that Regulation, provided that the Member State concerned has not expressed its objection to the application of this paragraph in the framework of the procedure provided for in Article 39(1) and (2) of that Regulation.
Article 39
Conciliation body
For the purpose of the conformity procedure provided for in Article 55 of Regulation (EU) 2021/2116, a conciliation body shall be established. It shall perform the following tasks:
- (a) to examine any matter referred to it by a Member State which has received a formal communication from the Commission pursuant to Article 37(3), third subparagraph, of this Regulation, including an evaluation of expenditure which the Commission intends to exclude from Union financing;
- (b) to try to reconcile the divergent positions of the Commission and the Member State concerned;
- (c) at the end of its examination, to draw up a report on the results of its reconciliation efforts, making any remarks it deems useful should all or some of the points of dispute remain unresolved.
Article 40
Composition of the conciliation body
The conciliation body shall be composed of at least five members selected among eminent persons offering every guarantee of independence and who are highly qualified in matters regarding the financing of the common agricultural policy, including rural development, or in the practice of financial audit.
They must be nationals of different Member States.
The chairperson, the members and the substitute members shall be appointed by the Commission for an initial term of office of 3 years after consultation of the Committee on the Agricultural Funds.
The terms of office may be renewed for a year at a time only, the Committee on the Agricultural Funds having been informed. However, if the chairperson to be appointed is already a member of the Conciliation Body, the initial term of office as chairperson shall be three years.
The names of the chairperson, the members and the substitute members shall be published in the C series of the Official Journal of the European Union.
The members of the conciliation body shall be remunerated having regard to the time which they are required to dedicate to the task. Costs shall be compensated in accordance with the rules in force for Commission staff.
After expiry of the term of office, the chairperson and the members shall remain in office until they are replaced or their term of office is renewed.
The term of office of members who no longer meet the conditions required for the accomplishment of their duties with the conciliation body or who, for whatever reason, are unavailable for an indeterminate period may be terminated by the Commission after consultation of the Committee on the Agricultural Funds.
In that case, the member concerned shall be replaced for the remainder of the period for which that member was appointed by a substitute member, the Committee on the Agricultural Funds being informed.
If the chairperson’s term of office is terminated, the member who is to perform the chairperson’s duties for the remainder of the period for which the chairperson was appointed shall be appointed by the Commission after consultation of the Committee on the Agricultural Funds.
Article 41
Independence of the conciliation body
The members of the conciliation body shall carry out their duties independently, neither seeking nor accepting instructions from the Commission, any government or body.
The members shall not take part in the work of the conciliation body or sign a report if, in a previous office, they have been personally involved in the matter at issue.
Without prejudice to Article 287 of the Treaty, the members shall not disclose any information acquired by them in the course of their work for the conciliation body. Such information shall be confidential and covered by the obligation of professional secrecy.
Article 42
Working arrangements
The conciliation body shall meet at the headquarters of the Commission. The chairperson shall prepare and organise the work. In the chairperson’s absence, and without prejudice to Article 40(5), first subparagraph, the most senior member shall take the chair.
The secretariat of the conciliation body shall be provided by the Commission.
Without prejudice to Article 41(1), second subparagraph, reports shall be adopted by an absolute majority of members present, the quorum for deliberations being three.
The reports shall be signed by the chairperson and members who have taken part in the deliberations. They shall be co-signed by the secretariat.
Article 43
Conciliation procedure
A Member State may refer a matter to the conciliation body within 30 working days of receipt of the Commission’s formal communication referred to in Article 37(3), third subparagraph, by sending a reasoned request for conciliation to the secretariat of the conciliation body.
The procedure to be followed and the address of the secretariat shall be notified to the Member States through the Committee on the Agricultural Funds.
A request for conciliation shall only be admissible where the amount envisaged to be excluded from the Union financing according to the Commission’s communication either:
- (a) exceeds EUR 1 million; or
- (b) represents at least 25 % of the Member State’s total annual expenditure under the budget items concerned.
In addition, if during the preceding discussions the Member State claimed and demonstrated that the matter is one of principle relating to the application of Union rules, the chairperson of the conciliation body may declare a request for conciliation to be admissible. However, such a request shall not be admissible if it relates solely to a matter of legal interpretation.
The conciliation body shall conduct its investigations as informally and promptly as possible, basing itself solely on the evidence available to the Commission at the time when formal conclusions are communicated in accordance with Article 37(3), third subparagraph, and giving the Commission and the national authorities concerned a fair hearing.
However, if the Member State considers it necessary to present in its request for conciliation information which has not yet been communicated to the Commission, the conciliation body may invite the Commission to assess that new information only if the conditions set out in Article 37(6) are met. The information shall be communicated to the Commission at the latest 2 months after the report referred to in Article 39, point (c), has been sent.
Where, within 4 months of a case being referred to it, the conciliation body is not able to reconcile the positions of the Commission and the Member State, the conciliation procedure shall be deemed to have failed.
The report referred to in of Article 39, point (c), shall state the reasons why the positions could not be reconciled. It shall indicate whether any partial agreement was reached during the proceedings and whether the conciliation body invites the Commission to assess new information in accordance with paragraph 4, second subparagraph.
The report shall be sent to:
- (a) the Member State concerned;
- (b) the Commission, for examination before communicating its conclusions to the Member State;
- (c) the other Member States in the framework of the Committee on the Agricultural Funds.
Where the time periods referred to in paragraphs 1, 4, second subparagraph, and 5 include fully or partially the month of August, the running of those time periods will be suspended during that month.
CHAPTER IV Checks
Section 1 General rules
Article 44
Information to be collected on the identification of beneficiaries
Member States shall ensure that beneficiaries provide in the aid applications and payment claims the information necessary for their identification, including, where applicable, the identification of the group, as defined in Article 2(11) of Directive 2013/34/EU of the European Parliament and of the Council ([^E0013]) in which they participate as of a certain date to be set by the Member State. That information shall include at least:
- (a) name of the entity;
- (b) VAT or tax identification number;
- (c) name of the parent entity and VAT or tax identification number;
- (d) ultimate parent and VAT or tax identification number;
- (e) subsidiaries and VAT or tax identification numbers.
The information referred to in the first subparagraph may be used when drawing up the check sample referred to in Article 60(1), second subparagraph, of Regulation (EU) 2021/2116. The information may, in particular, be used to carry out checks as regards circumvention as referred to in Article 62 of that Regulation.
The information on the identification of groups as referred in paragraph 1, first subparagraph, point (c), of this Article shall be published ex-post by the Member State, in accordance with Article 98 of Regulation (EU) 2021/2116.
Article 45
Requirements for the data-mining tool
In order to make use on a voluntary basis of the data-mining tool referred to in Article 59(2) of Regulation (EU) 2021/2116 to be made available by the Commission for the checks under Article 60 of that Regulation, Member States shall ensure that:
- (a) the management and control systems, including the integrated administration and control system referred to in Article 65(1) of Regulation (EU) 2021/2116, can be linked electronically to the tool and, in order to minimise the administrative burden and manual intervention, the exchange of data shall be automatic and in machine-readable format;
- (b) the information and the checks performed with the data-mining tool can automatically fed back to the management and control systems, and can be recorded and stored there.
Where the Member State decides to use the information collected under Article 44 of this Regulation when drawing up the check sample referred to in Article 60(1), second subparagraph, of Regulation (EU) 2021/2116, the information may be verified by means of that data-mining tool.
Section 2 Scrutiny of transactions
Article 46
Scrutiny by Member States
In relation to each scrutiny period, Member States shall, without prejudice to their obligations laid down in Article 77(1) of Regulation (EU) 2021/2116, select the undertakings to be scrutinised on the basis of a risk analysis for all measures. Member States shall communicate to the Commission the risk analysis as part of the control plan referred in Article 80(1) of that Regulation.
The scrutiny period shall run from 1 July to 30 June of the following year.
For measures for which a Member State considers the use of a risk analysis not to be practicable, it shall be compulsory to scrutinise undertakings which receive payments exceeding EUR 350 000 within the system of financing by the EAGF and which were not scrutinised in accordance with this Regulation and Title IV, Chapter III, of Regulation (EU) 2021/2116 during either of the two preceding scrutiny periods.
The scrutiny period shall run from 1 July to 30 June of the following year.
Article 47
Mutual assistance
Member States shall send a request for mutual assistance referred to in Article 79 of Regulation (EU) 2021/2116 to each Member State in which an undertaking as referred to in that Article is established. The request shall contain all the details necessary to enable the Member State of destination to identify the undertakings and to undertake its scrutiny obligations. The Member State of destination shall be responsible for the scrutiny of such undertakings in accordance with Article 77 of that Regulation.
Article 48
Annual control plans and reports
The control plan for scrutiny and the report referred to in Article 80 of Regulation (EU) 2021/2116 shall be drawn up in accordance with the specimen form set out in Annexes VI and VII to this Regulation.
The information to be submitted under this Article shall be communicated in an electronic form through an information system.
The Commission shall inform annually the Member States of the results of the scrutiny.
CHAPTER V Securities
Section 1 Scope, information technology, force majeure
Article 49
Scope
This Chapter shall apply in all cases where the agricultural legislation provides for a security, whether or not the particular term ‘security’ is used.
This Chapter shall not apply to securities lodged to ensure payment of import and export duties referred to in Regulation (EU) No 952/2013 of the European Parliament and of the Council ([^E0014]).
Article 50
e-Administration
Communications, documents and securities may be produced, processed, and managed by using IT systems on condition that the systems applicable are managed under the officially approved quality and security protocols fit for those systems.
If competent authorities cannot access required documents for verification because of differences in IT systems, those documents shall be printed out and certified as genuine by the authority competent for the management of those IT systems (‘the issuing authority’) or by an authority competent for certifying documents as genuine copies.
Such print-outs may be replaced by an electronic message between the issuing authority and the beneficiary or the competent authority, on condition that the issuing authority provides in an officially approved certification protocol ensuring the genuineness of the message.
Article 51
Force majeure time limits
This Article shall apply when a specific Regulation refers to it.
A request for recognition of a case of force majeure shall not be admissible if it is received by the competent authority more than 30 calendar days after the date on which the operator was informed by the competent authority of the established non-fulfilment of the relevant obligation within the meaning of Article 24(2) of Delegated Regulation (EU) 2022/127, the expiry of the time limit for the fulfilment of the relevant obligation as referred to in Article 24(3) of that Regulation or the expiry of the time limit for the presentation of the proof for the fulfilment of the relevant obligation as referred to in Article 24(4) of that Regulation.
Operators shall, to the competent authority’s satisfaction, provide proof of the circumstances which they consider to constitute force majeure within 181 calendar days of the expiry of the period in which the obligation had to be fulfilled completely. Operators may be granted further time if they are unable to produce proof within that time limit despite having acted with all due diligence.
Member States shall notify the Commission of the cases of force majeure they have recognised, providing the relevant information of each case.
Section 2 Form of securities
Article 52
Form
A security may be given:
- (a) as a cash deposit as referred to in Article 20(2) and (3) of Delegated Regulation (EU) 2022/127; and/or
- (b) by providing a guarantor in accordance with Article 22 of Delegated Regulation (EU) 2022/127.
At the discretion of the competent authority, a security may be given by:
- (a) pledging cash deposits in a bank;
- (b) pledging recognised claims against a public body or public funds, which are due and payable and against which no other claim has precedence; and/or
- (c) pledging collateral negotiable in the Member State concerned provided they are issued or guaranteed by that Member State.
The competent authority may impose additional terms for accepting securities of the type listed in paragraph 2.
Article 53
Negotiable collateral
Collateral pledged in accordance with Article 52(2), point (c), shall, at the time the security is given, have a disposable value of at least 115 % of the value of the security required.
A competent authority may accept a security as referred to in Article 52(2), point (c), only if the party offering it undertakes, in writing, either to give an additional security or to replace the original security should the disposable value of the security in question have been for a period of 3 months below 105 % of the value of the security required. That written undertaking shall not be necessary where national law already so provides. The competent authority shall regularly review the value of such security.
The disposable value of a security as referred to in Article 52(2), point (c), shall be assessed by the competent authority, taking into account any costs of disposal.
The disposable value of securities shall be assessed using the last available quotation.
The party giving the security shall, at the request of the competent authority, provide proof of its disposable value.
Article 54
Replacement and assignment
Any form of security may be replaced by another.
However, the agreement of the competent authority shall be required in the following cases:
- (a) where the original security has been forfeited but not yet realised; or
- (b) where the replacement security is of a type listed in Article 52(2).
A block security may be replaced by another block security on condition that the new block security covers at least that part of the original block security assigned at the time of replacement to ensure fulfilment of one or more obligations still outstanding.
As soon as part of a block security is assigned to a particular obligation, the balance of the block security remaining shall be noted.
Section 3 Release and forfeiture
Article 55
Partial release
Where specific Union rules do not specify a minimum quantity, the competent authority may itself restrict the number of partial releases of any one security and may specify a minimum sum for any such release.
Before releasing all or part of a security the competent authority may require that a written request for release be provided.
In the case of securities covering more than 100 % of the sum required to be secured, that part of the security exceeding 100 % shall be released when the remainder of the sum secured is finally released or forfeited.
Article 56
Forfeiture
Once the competent authority is aware of circumstances giving rise to forfeiture of the security, in whole or in part, it shall without delay demand the party required to meet the obligation to pay the sum forfeited, allowing up to 30 days from the day of receipt of demand for payment.
Where payment has not been made at the end of that period, the competent authority shall:
- (a) without delay clear any security of the type described in Article 52(1), point (a), to the appropriate account;
- (b) without delay require the guarantor referred to in Article 52(1), point (b), to pay, allowing up to 30 days from the day of receipt of demand for payment;
- (c) without delay take steps to:
- (i) convert the securities described in Article 52(2), points (b) and (c), into money sufficient to recover the sum due;
- (ii) clear pledged cash deposits referred to in Article 52(2), point (a), to its own account.
The competent authority may without delay clear any security of the type described in Article 52(1), point (a), to the appropriate account without first requiring the person concerned to effect payment.
Without prejudice to paragraph 1:
- (a) where the decision to forfeit a security is taken but on appeal is subsequently postponed in accordance with national law, the party concerned shall pay interest on the sum actually forfeited over the period starting 30 days from the day of receipt of the demand for payment as referred to in paragraph 1 and ending on the day prior to the payment of the sum actually forfeited;
- (b) where following the outcome of the appeal procedure the party concerned is asked to pay within 30 days the sum forfeited, for the purpose of calculating interest the Member State may consider payment to be made on the 20th day following the date of such request;
- (c) the rate of interest applicable is calculated in accordance with national law, but shall in no case be lower than the interest rate applicable in case of recovery of national amounts;
- (d) paying agencies shall deduct the interest paid from EAGF or EAFRD expenditure in accordance with Regulation (EU) 2021/2116;
- (e) Member States may claim periodically an increase of the security in respect of the interest involved.
Where a security has been forfeited and the amount already credited to the Funds and, following the outcome of an appeal procedure, the sum forfeited in whole or in part, including interest at a rate in accordance with national law, is to be repaid, the sum to be repaid shall be borne by the Funds, unless the repayment of the security is attributable to the negligence or serious mistake of administrative authorities or other bodies of the Member State.
Section 4 Information
Article 57
Information on securities forfeiture, types of securities and guarantors
Member States shall keep available for the Commission, for each year, the total number and sum of securities forfeited, whatever stage of the procedure set out in Article 56 has been reached, distinguishing in either case between those credited to the national budgets and those credited to the budget of the Union. That information shall be kept in relation to all securities forfeited for an amount greater than EUR 1 000 and each Union provision requiring that a security be given. The information shall cover both sums paid directly by the interested party and sums recovered by realising a security.
Member States shall keep at the Commission’s disposal a list of:
- (a) the types of institutions authorised to act as guarantors and the requirements laid down in that respect;
- (b) the types of security accepted pursuant to Article 52(2) and the requirements laid down in that respect.
CHAPTER VI Transparency
Article 58
Form and way of presentation
The information referred to in Article 98 of Regulation (EU) 2021/2116 in connection to Article 49(3), first subparagraph, points (a), (b), (d) and (f) to (l), of Regulation (EU) 2021/1060 and the information referred to in Article 111 of Regulation (EU) No 1306/2013 for the measures referred to in Article 104(1), second subparagraph, points (a)(i) to (iv), of Regulation (EU) 2021/2116 shall be published in open, machine-readable formats, such as CSV or XLXS, and shall contain the information specified in Annex VIII to this Regulation, including, the code of the operation and measures indicated in Annex IX to this Regulation.
Member States may decide not to publish the information referred to in Article 49(3), first subparagraph, points (f) and (g) of Regulation (EU) 2021/1060, in relation to the types of intervention in form of direct payments referred to in Article 16 of Regulation (EU) 2021/2115, the types of intervention for rural development referred to in Article 69, points (b) and (c) of Regulation (EU) 2021/2115 and the measures laid down in Regulations (EU) No 228/2013 and (EU) No 229/2013.
The information shall be accessible through a web search tool allowing the user to search for beneficiaries by either name, group of beneficiaries, municipality, amounts received or operation, or by a combination thereof, and to extract all the corresponding information as a single set of data.
The information referred to in paragraph 1 shall be provided in the official language or languages of the Member State and in one of the three working languages of the Commission.
The information referred to in paragraph 1 shall be expressed in euro. A Member State that has not adopted the euro shall express the amounts in both euro and its national currency, using two separate tables in open, machine-readable formats.
The exchange rate specified in Article 12 of Delegated Regulation (EU) 2022/127 shall apply to the national currencies.
The information referred to in Article 98(2) of Regulation (EU) 2021/2116 in connection to Article 49(3), first subparagraph, point (e), of Regulation (EU) 2021/1060, shall be published in a separate document, which shall include at least the information contained in Annex IX to this Regulation.
Article 59
Publication of beneficiaries in case of small amounts
Where the amount of aid received in one year by a beneficiary is equal to or less than EUR 1 250 , that beneficiary shall be identified by a code. Member States shall decide on the form of that code.
Where the information on beneficiaries referred to in paragraph 1 would, due to the limited number of beneficiaries residing or registered in a given municipality, allow for the identification of a natural person as a beneficiary, the Member State concerned shall publish as information, for the purposes of Article 49(3), first subparagraph, point (l), of Regulation (EU) 2021/1060, the next larger administrative entity of which the municipality in question is part of.
Article 60
Date of publication
The information referred to in this Chapter shall be published by 31 May each year for the preceding financial year.
Article 61
Information to the beneficiary
The information to the beneficiaries referred to in Article 99 of Regulation (EU) 2021/2116 shall be provided by including it in the application forms for receiving support from the EAGF or the EAFRD, or otherwise at the time when the data are collected.
Article 62
Cooperation between the Commission and Member States
The Commission shall set up and maintain a Union website under its central internet address which includes links to the websites of Member States referred to in Article 98(4) of Regulation (EU) 2021/2116. The Commission shall provide updated internet links according to the information sent by Member States.
Member States shall provide the Commission with their websites’ internet addresses as soon as they have been set up as well as any subsequent changes thereof having an influence on the accessibility of their websites from the Union website.
Member States shall nominate a body in charge of setting up and maintaining the website. They shall inform the Commission of the name and address details of that body.
CHAPTER VII Data for WTO notification of domestic support
Article 63
Data and transmission
On the same date as the date on which the annual accounts are submitted to the Commission, Member States shall transmit data on the amounts paid from national sources for all expenditures related to the Funds as indicated in Article 32(1), points (b) and (c).
The data required under paragraph 1 shall be submitted in the same structure as the data to be submitted pursuant to Article 32(1), points (b) and (c). This information shall be provided on the basis of the model made available by the Commission to Member States through information systems.
CHAPTER VIII Final provisions
Article 64
Repeal
Implementing Regulation (EU) No 908/2014 is repealed with effect from 1 January 2023.
However:
- (a) Article 2, Article 3(1), first subparagraph, Article 3(2), Article 4(1), point (b), Articles 5, 6 and 7, Articles 21 to 25, Articles 27, 28 and 29, Article 30(1), points (a), (b) and (c), Article 30(2), (3) and (4), and Articles 31 to 40 of that Implementing Regulation shall continue to apply:
- (i) in relation to expenditure incurred and payments made for support schemes under Regulation (EU) No 1307/2013 in respect of the calendar year 2022 and before;
- (ii) for measures implemented until 31 December 2022 under Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014;
- (iii) for the aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation (EU) 2021/2117 in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes; and
- (iv) as regards the EAFRD, in relation to expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013;
- (b) Articles 57 and 59 of that Implementing Regulation shall continue to apply to all payments made on the basis of Regulation (EU) No 1306/2013 for all the financial years up to and including 2022;
- (c) Annexes II and III to that Regulation shall continue to apply for the purposes of Article 32, points (f) and (g), of this Regulation.
Article 65
Entry into force and application
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2023.
However:
- (a) Articles 9, 10 and 11 shall apply to expenditure incurred and assigned revenue received by Member States from 16 October 2022;
- (b) Article 22(1), second subparagraph, point (e), shall apply in respect of the assigned revenue recovered from 1 January 2026 for the rural development programmes approved by the Commission pursuant to Regulation (EU) No 1305/2013;
- (c) Article 60 shall apply from financial year 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
Management declaration – Paying Agency as referred to in Article 4
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: (i) that payments are legal and regular in relation to expenditure incurred and payments made for support schemes under Regulation (EU) No 1307/2013 in respect of the calendar year 2022 and before; as regards the measures laid down in Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014; for aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation (EU) 2021/2117 of the European Parliament and of the Council in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes; and as regards the EAFRD, in relation to expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013; (ii) that the governance systems as referred to in Article 9(3), first subparagraph, point (d)(ii), of Regulation (EU) 2021/2116 are functioning properly and ensure that the expenditure was made in accordance with Article 37 of that Regulation; (iii) on the quality and reliability of the reporting system and of data on indicator as regards types of interventions referred to in Regulation (EU) 2021/2115 and that the expenditure matches the corresponding reported output and that it has been effected in accordance with the applicable governance systems.
The expenditure entered in the accounts was used for its intended purpose, as defined in Regulation (EU) 2021/2116.
Furthermore, I confirm that effective and proportionate anti-fraud measures under Article 59 of Regulation (EU) 2021/2116 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
ANNEX II
Management declaration – coordinating body as referred to in Article 4
I, …, Director of the … Coordinating Body, present the annual performance report for … (Member State) 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 the work of the certification body, that:
- — the annual performance report referred to in Article 134 of Regulation (EU) 2021/2115 has been compiled following the accredited procedure and systems in place at the coordinating body and based on the certified data provided by the paying agencies (…list) in … (Member State).
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
ANNEX III
Elements for the audit trail for financial instruments as referred to in Article 7(6)
- 1.documents on the establishment of the financial instrument, such as funding agreements, etc.;
- 2.documents identifying the amounts contributed by the CAP Strategic Plan and under each type of intervention to the financial instrument, the expenditure that is eligible under the CAP Strategic Plan and the interest and other gains generated by support from the EAFRD and re-use of resources attributable to the EAFRD in accordance with Articles 60 and 62 of Regulation (EU) 2021/1060;
- 3.documents on the functioning of the financial instrument, including those related to monitoring, reporting and control;
- 4.documents concerning exits of CAP Strategic Plan contributions and the winding-up of the financial instrument;
- 5.documents on the management costs and fees;
- 6.application forms, or equivalent, submitted by final recipients with supporting documents, including business plans and, when relevant, previous annual accounts;
- 7.checklists and reports from the bodies implementing the financial instrument;
- 8.declarations made in connection with de minimis aid, when applicable;
- 9.agreements signed in connection with the support provided by the financial instrument, including for equity, loans, guarantees or other forms of investment provided to final recipients;
- 10.evidence that the support provided through the financial instrument is to be used for its intended purpose;
- 11.records of the financial flows between the paying agency and the financial instrument, and within the financial instrument at all levels, down to the final recipients, and, for guarantees, proof that underlying loans were disbursed;
- 12.separate records or accounting codes for a CAP Strategic Plan contribution paid or a guarantee committed by the financial instrument for the benefit of the final recipient.
ANNEX IV
Template for the annual audit report on financial instruments as referred to in Article 7(7)
1. Introduction
- 1.1.Identification of the external audit firm that has been involved in preparing the report.
- 1.2.Reference period (16 October N-1 to 15 October N).
- 1.3.Identification of the financial instrument(s)/mandate(s) and CAP Strategic Plan(s) covered by the audit report. Identification of the funding agreement to which the report relates to (the ‘Funding agreement’).
2. Audit of internal control systems applied by the EIB/EIF or other international financial institutions
Results of the external audit of the internal control system of the EIB or other international financial institutions (IFIs), in which a Member State is a shareholder, assessing the set-up and effectiveness of this internal control system and covering the following elements:
- 2.1. Mandate acceptance process.
- 2.2. Process for the appraisal and selection of financial intermediaries: formal and quality assessment.
- 2.3. Process for the approval of transactions with financial intermediaries and signature of relevant funding agreements.
- 2.4. Processes for the monitoring of financial intermediaries relating to:
- 2.4.1. reporting by financial intermediaries;
- 2.4.2. maintenance of records;
- 2.4.3. disbursements to final recipients;
- 2.4.4. eligibility of support to final recipients;
- 2.4.5. management fees and costs charged by the financial intermediaries;
- 2.4.6. visibility, transparency and communication requirements;
- 2.4.7. implementation of State aid and cumulation of aid requirements by the financial intermediaries;
- 2.4.8. differentiated treatment of investors, where relevant;
- 2.4.9. compliance with applicable Union law related to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion.
- 2.5. Systems for the processing of payments received from the paying agency.
- 2.6. Systems for the calculation and payment of amounts related to management costs and fees.
- 2.7. Systems for the processing of payments to financial intermediaries.
- 2.8. Systems for the processing of interest and other gains generated by support from the CAP Strategic Plan(s) to financial instruments.
- 2.9. For the annual audit report concerning the final accounting year information on the following elements shall be covered in addition to those of points 2.1 to 2.8:
- 2.9.1. Use of differentiated treatment of investors;
- 2.9.2. Achieved multiplier ratio compared to the agreed multiplier ratio in the guarantee agreements for financial instruments delivering guarantees;
- 2.9.3. Use of interest and other gains attributable to the support from the CAP Strategic Plan paid to financial instruments in line with Article 60 of Regulation (EU) 2021/1060;
- 2.9.4. Use of resources paid back to financial instruments, which are attributable to the support from the EAFRD, until the end of the eligibility period and arrangements put in place for the use of those resources after the end of the eligibility period in line with Article 62 of Regulation (EU) 2021/1060.
For points 2.1, 2.2 and 2.3, following the submission of the first annual audit report, only information on updates or changes to the procedures or arrangements in place need to be provided.
3. Audit conclusions
- 3.1.Conclusion as to whether the external audit firm can provide reasonable assurance on the set-up and effectiveness of the internal control system put in place by the EIB or other IFIs, in which a Member State is a shareholder, in accordance with the applicable rules, as per the elements referred to in section 2.
- 3.2.Findings and recommendations resulting from the audit work carried out.
- Points 3.1 and 3.2 shall be based on the results of the audit work referred to in section 2 and where relevant, take account of the results of other national or Union audit work carried out in relation to the same body implementing financial instruments and/or to the same mandate for financial instruments.
ANNEX V
Model table referred to in Article 32(1), point (f), concerning irregularities
The information referred to in Article 32(1), point (f), shall be provided per paying agency by using the following table:
| a | b | c | d | e | f | g | h | i | j |
|---|---|---|---|---|---|---|---|---|---|
| Paying Agency | Fund | Currency unit | Balance 15 October N-1 | Total ‘new cases’ (financial year N) | Total ‘corrections’ (financial year N) | Total ‘interests’ (financial year N) | Total ‘recoveries’ (financial year N) | Total ‘irrecoverable’ amounts (year N) | Amount for which recovery is ongoing (Balance 15 October N) |
ANNEX VI
Control plan for scrutiny as referred to in Article 80(1) of Regulation (EU) 2021/2116 and Article 48 of this Regulation
PROPOSED CONTROL PLAN FOR THE SCRUTINY PERIOD …
Part 1. Procedures and risk analysis
1.1. Selection procedure
A description shall be provided of the procedure to be applied in order to select the undertakings to be scrutinised.
Furthermore, a clear indication shall be made on the use of the risk analysis specifying if such procedure is complemented by random and/or manual selection.
In addition, an explanation shall be provided on how the different sectors/measures and regions will be covered in the selection of the undertakings.
1.2. Risk factors, risk values and weighting to be applied
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 included in the tables provided below.
Where appropriate, a description shall be provided of the procedure to be applied to weight the risk factors.
| Risk factors and risk values applicable to all sectors/measures subject to risk analysis | Risk factors and risk values applicable to all sectors/measures subject to risk analysis | Risk factors and risk values applicable to all sectors/measures subject to risk analysis | Weighting of risk factors |
|---|---|---|---|
| Risk factors | Risk values | Risk values | Weighting of risk factors |
| Risk factors | Description | Values | Weighting of risk factors |
| Specific risk factors and risk values applicable to … (sector/measure) | Specific risk factors and risk values applicable to … (sector/measure) | Specific risk factors and risk values applicable to … (sector/measure) | Weighting of risk factors |
| --- | --- | --- | --- |
| Risk factors | Risk values | Risk values | Weighting of risk factors |
| Risk factors | Description | Values | Weighting of risk factors |
Where applicable, additional boxes for risk factors and risk values to sector/measures shall be added.
1.3. Results of selection procedure
Information shall be provided on how the results of the risk analysis and the adopted procedures led to the selection of undertakings into the final scrutiny control plan.
Sectors/measures to be excluded shall be clearly identified and the reasons for exclusion shall be described.
Reasons to select undertakings whose receipts or payments, or the sum thereof, were less than EUR 40 000 , shall be provided.
Part 2. Control plan
2.1. Overview of the selection
| Population from which the selection is made: | Population from which the selection is made: |
| (C) Total number | |
| (D) Total number whose receipts or payments, or the sum thereof, were exceeding EUR 350 000 | |
| (E) Total number whose receipts or payments, or the sum thereof, were EUR 350 000 or less, but not less than EUR 40 000 | |
| (F) Total number whose receipts or payments, or the sum thereof, were less than EUR 40 000 | |
| Undertakings proposed for scrutiny: | Undertakings proposed for scrutiny: |
| (G) Total number | |
| (H) Total based upon risk analysis [^E0015] | |
| (I) Total number whose receipts or payments, or the sum thereof, were exceeding EUR 350 000 | |
| (J) Total number whose receipts or payments, or the sum thereof, were EUR 350 000 or less, but not less than EUR 40 000 | |
| (K) Total number whose receipts or payments, or the sum thereof, were less than EUR 40 000 | |
| Note on table: | Note on table: |
Undertakings in this category include only those selected through risk analysis and exclude those added randomly and/or manually to the control plan no subject to risk analysis.
2.2. Selection of undertakings proposed for scrutiny
| (A) EAGF Budget Item No | (B) EAGF Budget Article | (C) Total expenditure by EAGF budget heading (EUR) | (D) Total expenditure by EAGF budget heading relating to undertakings whose receipts or payments, or the sum thereof, were above EUR 40 000 (EUR) | (E) Total expenditure by EAGF budget heading relating to undertakings included in the scrutiny control plan (EUR) | (F) Number of undertakings by EAGF budget heading included in the scrutiny control plan |
|---|---|---|---|---|---|
| Totals: | |||||
| Note on table: Where applicable, additional rows shall be added. | Note on table: Where applicable, additional rows shall be added. | Note on table: Where applicable, additional rows shall be added. | Note on table: Where applicable, additional rows shall be added. | Note on table: Where applicable, additional rows shall be added. | Note on table: Where applicable, additional rows shall be added. |
ANNEX VII
Scrutiny report as referred to in Article 80(2), point (B) of Regulation (EU) 2021/2116 and Article 48 of this Regulation
REPORT FOR THE SCRUTINY PERIOD …
1. Overview of the controls
| (A) The total number of undertakings to be scrutinised: | |
| (B) The total number of undertakings scrutinised: | |
| (C) The total number of undertakings in the course of scrutiny: | |
| (D) The total number of undertakings not yet scrutinised |
2. Overview of controls (per budget article or item No)
| (A) EAGF Budget Item No | (B) EAGF Budget Article | (C) Total expenditure relating to undertakings selected for scrutiny… (EUR) (C=E+F+G) | Scrutinised undertakings | Scrutinised undertakings | (F) Undertakings in the course of scrutiny –total expenditure relating to those undertakings (EUR) | (G) Undertakings not scrutinised –total expenditure relating to those undertakings (EUR) |
|---|---|---|---|---|---|---|
| (A) EAGF Budget Item No | (B) EAGF Budget Article | (C) Total expenditure relating to undertakings selected for scrutiny… (EUR) (C=E+F+G) | (D) Expenditure actually scrutinised (EUR)* | (E) Total expenditure related to those undertakings (EUR) | (F) Undertakings in the course of scrutiny –total expenditure relating to those undertakings (EUR) | (G) Undertakings not scrutinised –total expenditure relating to those undertakings (EUR) |
| Totals: | ||||||
| Notes on table: * Relates only to the expenditure of the invoices that have been effectively scrutinised (which are those selected for verification and/or cross-checked). Where applicable, additional rows shall be added. | Notes on table: * Relates only to the expenditure of the invoices that have been effectively scrutinised (which are those selected for verification and/or cross-checked). Where applicable, additional rows shall be added. | Notes on table: * Relates only to the expenditure of the invoices that have been effectively scrutinised (which are those selected for verification and/or cross-checked). Where applicable, additional rows shall be added. | Notes on table: * Relates only to the expenditure of the invoices that have been effectively scrutinised (which are those selected for verification and/or cross-checked). Where applicable, additional rows shall be added. | Notes on table: * Relates only to the expenditure of the invoices that have been effectively scrutinised (which are those selected for verification and/or cross-checked). Where applicable, additional rows shall be added. | Notes on table: * Relates only to the expenditure of the invoices that have been effectively scrutinised (which are those selected for verification and/or cross-checked). Where applicable, additional rows shall be added. | Notes on table: * Relates only to the expenditure of the invoices that have been effectively scrutinised (which are those selected for verification and/or cross-checked). Where applicable, additional rows shall be added. |
3. Potential irregularities identified
| (A) EAGF Budget Article | (B) EAGF Budget Item N. | (C) The reference number of the undertaking concerned | (D) Description and nature of each potential irregularity identified | (E) Number of potential irregularities identified | (F) Estimated value of potential irregularities | (G) The OLAF reference number(s) (IMS notification numbers | **(H) Scrutiny period in which scrutiny has been planned *** |
|---|---|---|---|---|---|---|---|
| Totals: | |||||||
| Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. | Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. | Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. | Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. | Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. | Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. | Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. | Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. |
4. Execution of scrutinies relating to preceding scrutiny control plans.
| Execution of scrutinies relating to preceding scrutiny control plans | (A) Number of undertakings | (B) Expenditure concerned | **(C) Expenditure actually scrutinised relating to undertakings *** |
|---|---|---|---|
| 4.1. Undertakings declared in previous report as in the course of scrutiny (4.1 = 4.2+ 4.3) | x | ||
| 4.2. Undertakings in 4.1 for which scrutinies have been completed | |||
| 4.3. Undertakings in 4.1 for which scrutinies are still in course | x | ||
| 4.4. Undertakings for which scrutinies in previous report were declared as not started (4.4 = 4.5+4.6+4.7) | x | ||
| 4.5. Undertakings in 4.4 for which scrutinies have been completed | |||
| 4.6. Undertakings in 4.4 for which scrutinies are still in course | x | ||
| 4.7. Undertakings in 4.4 for which scrutinies have not been started | x | ||
| Notes on table: * Relates only to the expenditure of the invoices that has been effectively scrutinised (those selected for verification and/or cross-checked). | Notes on table: * Relates only to the expenditure of the invoices that has been effectively scrutinised (those selected for verification and/or cross-checked). | Notes on table: * Relates only to the expenditure of the invoices that has been effectively scrutinised (those selected for verification and/or cross-checked). | Notes on table: * Relates only to the expenditure of the invoices that has been effectively scrutinised (those selected for verification and/or cross-checked). |
5. Mutual assistance
A summary of mutual assistance requests made and received under Title IV, Chapter III, of Regulation (EU) 2021/2116, shall be provided.
Information on the requests sent and the replies received shall be included in the tables provided below:
| (A) Member State to whom request has been sent | (B) Date of request | (C) Date of reply and a summary of the results |
|---|---|---|
| Note on table: Where applicable, additional rows shall be added. | Note on table: Where applicable, additional rows shall be added. | Note on table: Where applicable, additional rows shall be added. |
6. Resources
The number of staff, expressed in person/years, allocated to scrutinies, per control body and, where appropriate, per region shall be provided.
7. Difficulties and suggestions for improvement
Information shall be provided on any difficulties encountered in the application of Title IV, Chapter III, of Regulation (EU) 2021/2116 and the measures taken to overcome them or proposals to that end.
Where appropriate, suggestions shall be made for the improvement of the application of Title IV, Chapter III, of Regulation (EU) 2021/2116.
ANNEX VIII
INFORMATION FOR THE PURPOSES OF TRANSPARENCY PURSUANT TO ARTICLE 58 ()
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