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Document 02007R0498-20110112
Commission Regulation (EC) No 498/2007 of 26 March 2007 laying down detailed rules for the implementation of Council Regulation (EC) No 1198/2006 on the European Fisheries Fund
Consolidated text: Commission Regulation (EC) No 498/2007 of 26 March 2007 laying down detailed rules for the implementation of Council Regulation (EC) No 1198/2006 on the European Fisheries Fund
Commission Regulation (EC) No 498/2007 of 26 March 2007 laying down detailed rules for the implementation of Council Regulation (EC) No 1198/2006 on the European Fisheries Fund
02007R0498 — EN — 12.01.2011 — 001.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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COMMISSION REGULATION (EC) No 498/2007 of 26 March 2007 (OJ L 120 10.5.2007, p. 1) |
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23.12.2010 |
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COMMISSION REGULATION (EC) No 498/2007
of 26 March 2007
laying down detailed rules for the implementation of Council Regulation (EC) No 1198/2006 on the European Fisheries Fund
CHAPTER I
GENERAL PROVISIONS
Article 1
Subject matter
This Regulation lays down detailed rules for the implementation of Regulation (EC) No 1198/2006 (the basic Regulation) as regards the following:
the structure and transmission of operational programmes;
fisheries measures;
the evaluation of operational programmes;
information and publicity;
financial engineering instruments;
management, monitoring and control;
irregularities;
electronic exchange of data;
personal data.
Article 2
Specific arrangements for certain operational programmes
For operational programmes for which the total eligible public expenditure does not exceed EUR 90 million at 2004 prices, specific arrangements are laid down in Article 28(2) and Articles 51, 52 and 53.
CHAPTER II
STRUCTURE AND TRANSMISSION OF THE OPERATIONAL PROGRAMMES
Article 3
Structure and transmission of the operational programmes
The content of the operational programme, referred to in Article 20 of the basic Regulation, shall be established in accordance with Part A of Annex I to this Regulation and the financing plan as set out in Part B of that Annex.
The ex ante evaluation, referred to in Article 48 of the basic Regulation, shall be annexed to the operational programme.
CHAPTER III
PRIORITY AXES
SECTION 1
Priority axis 1: Measures for the adaptation of the Community fishing fleet
Article 4
Public aid for permanent cessation of fishing activities
Article 5
Public aid for the temporary cessation of fishing activities
Article 6
Investments on board fishing vessels and selectivity
The 20 % reduction in engine power may be achieved by a group of vessels as provided for in Article 25(4) of the basic Regulation, subject to all the following conditions:
all the vessels belonging to the same group are individually identified;
all the vessels belonging to the same group operate in the same management areas;
all the vessels belonging to the same group use the same main fishing gear as listed in Appendix III (section C) of Commission Regulation (EC) No 1639/2001 ( 12 );
all the vessels belonging to the same group do not exceed fifty in number.
Article 7
Small-scale coastal fishing
Article 8
Socio-economic compensation for the management of the Community fishing fleet
SECTION 2
Priority axis 2: Aquaculture, inland fishing, processing and marketing of fishery and aquaculture products
Article 9
Scope of intervention in aquaculture production
Support under Article 28(6) of the basic Regulation may cover the costs of assessments provided for in Council Directive 85/337/EEC ( 15 ).
Article 10
Measures for productive investments in aquaculture
For the purpose of Article 29(1)(a), (b) and (c) of the basic Regulation, the following definitions shall apply:
‘new species’: species for which aquaculture production in the Member State is low or non-existent and for which there are good market prospects;
‘species with good market prospects’: species for which the forecast medium-term trend shows that market demand is likely to exceed supply;
‘normal practice in the aquaculture sector’: aquaculture activities carried out in compliance with binding legislation, whether it relates to health, veterinary or environmental matters;
‘traditional aquaculture’: time-honoured practices which are linked to the social and cultural heritage of a given area.
Article 11
Aqua-environmental measures
Article 12
Animal health measures
Support provided for in Article 32 of the basic Regulation, may cover:
for exotic diseases in aquaculture as listed in Article 3 of Council Decision 90/424/EEC ( 18 ), the control measures applied pursuant to Section 3 of Chapter V of Directive 2006/88/EC;
for non-exotic diseases in aquaculture as listed in the Annex of Decision 90/424/EEC, eradication programmes drawn up and approved pursuant to Article 44(2) of Directive 2006/88/EC.
Article 13
Inland fishing
Article 14
Investments in processing and marketing
SECTION 3
Priority axis 3: Measures of common interest
Article 15
Collective actions
Support provided for in point (n) of the first paragraph of Article 37 of the basic Regulation may be granted for:
the creation of producer organisations in order to facilitate the setting up and administrative operation of producer's organisation recognised under Council Regulation (EC) No 104/2000 ( 19 ) after 1 January 2007;
the implementation of plans of producer organisations that have been specifically recognised under Article 12 of Regulation (EC) No 104/2000 in order to facilitate the implementation of their plans to improve the quality of their products;
or
the restructuring of producers' organisations in order to increase their efficiency in line with market requirements.
Article 16
Measures intended to protect and develop aquatic fauna and flora
Support provided for in point (a) of the first subparagraph of Article 38(2) of the basic Regulation shall concern measures for the construction and installation of artificial reefs or other facilities made up of long lasting elements.
Support may cover work preliminary to installation, including studies, components, signalling, transport and the assembly of the facilities and scientific monitoring.
Article 17
Landing sites
Where support is given for investments to restructure landing sites and to improve the conditions for fish landed by coastal fishers in existing landing sites, as provided for in the second subparagraph of Article 39(1) of the basic Regulation, Member States shall ensure compliance with the relevant sanitary rules and the enforcement of control measures in those landing sites.
Article 18
Development of new markets and promotional campaigns
Support provided for promotional measures, as provided for in Article 40(3)(a), (d), (e) and (g) of the basic Regulation, may cover in particular:
the costs of advertising agencies and other service providers involved in the preparation and implementation of promotional campaigns;
the purchase or hire of advertising space and the creation of slogans and labels for the duration of promotional campaigns;
expenditure on publishing and external staff, required for the campaigns;
the organisation of and participation in trade fairs and exhibitions.
Article 19
Pilot projects
Article 20
Modification for reassignment of fishing vessels
Support, as provided for in Article 42 of the basic Regulation, may be granted for the modification of a fishing vessel after its reassignment only if that vessel has been deleted permanently from the fishing fleet register and, where appropriate, the fishing licence associated with it has been permanently cancelled.
SECTION 4
Priority axis 4: Sustainable development of fisheries areas
Article 21
Objectives and measures
The support granted under Article 43 of the basic Regulation shall be for:
implementing local development strategies as referred to in Article 45(2) of the basic Regulation and Article 24 of this Regulation with a view to achieving the objectives referred to in Article 43(2)(a), (b) and (c) of the basic Regulation and through the eligible measures provided for in Article 44(1)(a) to (g), (i) and (j) and Article 44(2) and (3) of that Regulation;
implementing inter-regional and trans-national cooperation among the groups in fisheries areas as referred to in Article 44(1)(h) of the basic Regulation, mainly through networking and disseminating best practices with a view to achieving the objective referred to in Article 43(2)(d) of that Regulation.
Article 22
Geographical application of Priority axis 4
Article 23
Procedures and criteria for selecting the groups
A group, as referred to in Article 45(1) of the basic Regulation, shall be composed in such a way that it is able to draw up and implement a development strategy in the area concerned.
The relevance and effectiveness of the partnership shall be assessed on the basis its composition, as well as its transparency and clarity in the allocation of tasks and responsibilities.
The capacity of the partners to carry out the tasks assigned to them and the effectiveness and decision-making shall be guaranteed.
The partnership shall comprise, including at the decision-making level, representatives of the fisheries sector and of other relevant local socio-economic sectors.
The administrative capacity of the group shall be considered adequate where the group:
either selects from the partnership, one partner as the administrative leader who will guarantee the satisfactory operation of the partnership;
or
comes together in a legally constituted common structure, the formal constitution of which guarantees the satisfactory operation of the partnership.
If the group is entrusted with the administration of public funds, its financial capacity shall be assessed:
with regard to paragraph 2(a), in terms of the ability of the administrative leader to administer the funds;
with regard to paragraph 2(b), in terms of the ability of the common structure to administer the funds.
The operational programme shall specify:
the procedures and the criteria for selecting the groups, as well as the number of groups that the Member State intends to select; the selection criteria referred to in Article 45 of the basic Regulation and in this Article shall constitute a minimum and may be supplemented by specific national criteria; the procedures shall be transparent, provide adequate publicity and ensure competition where applicable, between the groups putting forward local development strategies;
the management arrangements and the procedures for the mobilisation and circulation of financial flows as far as the beneficiary; it shall describe in particular how the groups are integrated into the management, monitoring and control systems.
Article 24
Local development strategy
The local development strategy proposed by the group in accordance with Article 45(2) of the basic Regulation shall:
be integrated and be based on interaction between actors, sectors and operations and go beyond a mere collection of operations or a juxtaposition of sectoral measures;
be consistent with the needs of the fisheries area particularly in socio-economic terms;
prove its sustainability;
be complementary to other interventions made in the area concerned.
Article 25
Implementing local development Strategy
SECTION 5
Common provisions for several measures
Article 26
Common provisions for priority axes 1 to 4
The following expenditure shall not be eligible for a contribution from EFF:
for the purposes of the Articles 28(3) and 34(3), point (i) of the first paragraph of Article 37 and Article 44(2) of the basic Regulation, the purchase of infrastructure used for lifelong learning for an amount exceeding 10 % of total eligible expenditure of the operation concerned;
the part of the cost of vehicles not directly linked to the operation concerned.
CHAPTER IV
EVALUATION OF THE OPERATIONAL PROGRAMMES
Article 27
Interim evaluations
Member States shall forward the interim evaluations referred to in Article 49 of the basic Regulation by 30 June 2011 at the latest. The Commission may decide to interrupt the payment deadline, in accordance with Article 88 of the basic Regulation, where a Member State has not complied with that obligation.
CHAPTER V
INFORMATION AND PUBLICITY
Article 28
Description of the information and publicity measures in the operational programme and in the annual and final reports on implementation
For the purpose of Article 20(1)(g)(v) of the basic Regulation, the operational programme shall include at least the following elements:
the content of the information and publicity measures to be taken by the Member State or the managing authority aimed at potential beneficiaries and beneficiaries and their indicative budget;
the content of the information and publicity measures to be taken by the Member State or the Managing authority for the public and their indicative budget;
the administrative departments or bodies responsible for the implementation of information and publicity measures;
an indication of how the information and publicity measures are to be evaluated in terms of visibility and awareness of the operational programme and of the role played by the Community.
The annual reports and final report on implementation of an operational programme, referred to in Article 67 of the basic Regulation, shall include:
information and publicity measures carried out;
the arrangements for the information and publicity measures referred to in point (d) of the second paragraph of Article 31 of this Regulation including, where applicable, the electronic address where such data may be found.
The annual report on implementation covering the year 2010 and the final report on implementation referred to in Article 67 of the basic Regulation shall contain a chapter assessing the results of the information and publicity measures in terms of visibility and awareness of the operational programme and of the role played by the Community, as provided for in paragraph 1(d) of this Article.
Article 29
Information measures for potential beneficiaries
The managing authority shall provide potential beneficiaries with clear and detailed information, on at least the following:
the conditions of eligibility to be met in order to qualify for financing under the operational programme;
a description of the procedures for examining applications for funding and of the time periods involved;
the criteria for selecting the operations to be financed;
the contacts at national, regional or local level who can provide information on the operational programme.
The managing authority shall involve in information and publicity measures, in accordance with national laws and practices, at least one of the following bodies that can widely disseminate the information listed in paragraph 2:
national, regional and local authorities and development agencies;
trade and professional associations;
economic and social partners;
non-governmental organisations;
organisations representing business;
information centres on the European Union as well as Commission representatives in the Member States;
educational institutions.
Article 30
Information measures for beneficiaries
The managing authority shall inform beneficiaries that acceptance of funding is also an acceptance of their inclusion in the list of beneficiaries published in accordance with point (d) of the second paragraph of Article 31.
Article 31
Responsibilities of the managing authority relating to information and publicity measures for the public
For the purposes of Article 51(2)(c) of the basic Regulation, the managing authority shall ensure that the information and publicity measures for the public are implemented and that they aim at the widest possible media coverage using various forms and methods of communication at the appropriate territorial level.
The managing authority shall be responsible for organising at least the following information and publicity measures:
a major information activity publicising the launch of the operational programme;
at least one major information activity a year, presenting the achievements of the operational programme;
flying the flag of the European Union during one week starting 9 may, in front of the premises of the managing authority;
the publication, electronically or otherwise, of the list of beneficiaries, the names of the operations and the amount of public funding allocated to the operations.
Participants in operations supported by EFF and aimed at improving professional skills and training as well as beneficiaries receiving support for early departure from the fishing sector, including early retirement, as provided for under Article 27(1)(d) of the basic Regulation, shall not be named.
Article 32
Responsibilities of beneficiaries relating to information and publicity measures for the public
Where the total eligible cost of an operation co-financed by the EFF, exceeds EUR 500 000 and consists in the financing of infrastructure or of construction operations the beneficiary shall put up a billboard at the site of the operation during its implementation. The information referred to in Article 33 shall take up at least 25 % of the billboard.
When the operation is completed the billboard shall be replaced by the permanent explanatory plaque referred to in paragraph 3.
Where the total eligible cost of the operation exceeds EUR 500 000 and consists in the purchase of a physical object or the financing of infrastructure or of construction operations, the beneficiary shall put up a permanent explanatory plaque that is visible and of significant size no later than six months from the date of completion of the operation.
The plaque shall state the type and name of the operation in addition to the information referred to in Article 33. The information referred to in that Article shall take up at least 25 % of the plaque.
An explanatory plaque shall also be installed at the locations of the groups financed under priority axis 4 of the basic Regulation.
In appropriate cases, the beneficiary shall ensure that those taking part in an operation co-financed by the EFF have been informed of that funding.
The beneficiary shall provide a clear notice to the effect that the operation being implemented has been selected under an operational programme co-financed by the EFF.
Any document, including any attendance or other certificate, concerning such an operation shall include a statement to the effect that the operational programme was co-financed by the EFF.
Article 33
Technical characteristics of information and publicity measures for the operation
All information and publicity measures aimed at beneficiaries, potential beneficiaries and the public shall include the following:
the emblem of the European Union, in accordance with the graphic standards set out in Annex II and reference to the European Union;
a reference to the EFF: ‘European Fisheries Fund’;
a statement chosen by the managing authority, highlighting the added value of the intervention of the Community, and preferably: ‘Investing in sustainable fisheries’.
CHAPTER VI
FINANCIAL ENGINEERING INSTRUMENTS
Article 34
General provisions applicable to all financial engineering instruments
Pursuant to Article 55(8) of the basic Regulation, as part of an operational programme, the EFF may co-finance expenditure in respect of an operation comprising contributions to support financial engineering instruments for enterprises, primarily to small and medium-sized enterprises (SMEs), including micro enterprises, as defined in Commission Recommendation 2003/361/EC ( 21 ) as of 1 January 2005, such as venture capital funds, guarantee funds and loan funds including through holding funds.
The financial engineering instruments shall be in the form of actions which make repayable investments or provide guarantees for repayable investments, or both. The conditions set out in Articles 35, 36 and 37 shall apply to them.
Article 35
Conditions applicable to all financial engineering instruments
When the EFF finances operations comprising financial engineering instruments, including those organised through holding funds, a business plan shall be submitted by the co-financing partners or shareholders or by their duly authorised representative.
That business plan shall be assessed and its implementation monitored by or under the responsibility of the Member State or the managing authority. The assessment of the economic viability of the investment activities of the financial engineering instruments shall take into account all sources of income of the enterprises concerned.
The business plan provided for in paragraph 1 shall specify at least the following:
the targeted market of enterprises and the criteria, terms and conditions of financing them;
the operational budget of the financial engineering instrument;
the ownership of the financial engineering instrument;
the co-financing partners or shareholders;
the by-laws of the financial engineering instrument;
the provisions on professionalism, competence and independence of the management;
the justification for and intended use of the contribution from EFF;
the policy of the financial engineering instrument concerning exits from investments in enterprises;
the winding-up provisions of the financial engineering instrument, including the reutilisation of resources returned to the financial engineering instrument from investments or left over after all guarantees have been honoured, attributable to the contribution from the operational programme.
Financial engineering instruments, including holding funds, shall be set up as independent legal entities governed by agreements between the co-financing partners or shareholders or as a separate block of finance within an existing financial institution.
Where the financial engineering instrument is established within a financial institution, it shall be set up as a separate block of finance, subject to specific implementation rules within the financial institution, stipulating, in particular, that separate accounts are kept, which distinguish the new resources invested in the financial engineering instrument, including those contributed by the operational programme, from those initially available in the institution.
The Commission shall not become a co-financing partner or shareholder in financial engineering instruments.
Management costs may not exceed, on a yearly average, for the duration of the assistance any of the following thresholds, unless a higher percentage proves necessary after a competitive tender:
2 % of the capital contributed from the operational programme to holding funds, or of the capital contributed from the operational programme or holding fund to the guarantee funds;
3 % of the capital contributed from the operational programme or the holding fund to the financial engineering instrument in all other cases, with the exception of micro credit instruments directed at micro enterprises;
4 % of the capital contributed from the operational programme or the holding fund to instruments directed at micro enterprises.
The funding agreement referred to in paragraph 5 shall include at least:
the investment strategy and planning;
monitoring of implementation in accordance with applicable rules;
an exit policy for the contribution from the operational programme out of the financial engineering instrument;
the winding-up provisions of the financial engineering instrument, including the reutilisation of resources returned to the financial engineering instrument from investments or left over after all guarantees have been honoured, that are attributable to the contribution from the operational programme.
Article 36
Specific conditions applicable to holding funds
When the EFF finances financial engineering instruments organised through holding funds, that is, funds set up to invest in several venture capital funds, guarantee funds and loan funds, the Member State or managing authority shall implement them through one or more of the following forms:
the award of a public contract in accordance with applicable public procurement law;
in other cases, where the agreement is not a public service contract within the meaning of public procurement law, the award of a grant, defined for this purpose as a direct financial contribution by way of a donation to:
the European Investment Bank or to the European Investment Fund;
or
a financial institution without a call for proposals, if this is pursuant to a national law compatible with the Treaty.
When the EFF finances financial engineering instruments organised through holding funds, the Member State or the managing authority, shall conclude a funding agreement with the holding fund setting out the funding arrangements and objectives.
The funding agreement shall, where appropriate, take account of the conclusions of an evaluation of gaps between the supply of such instruments to, and demand for such instruments by, SMEs.
The funding agreement, referred to in paragraph 2, shall in particular make provision for:
the terms and conditions for contributions from the operational programme to the holding fund;
a call for expressions of interest addressed to financial intermediaries;
the appraisal, selection and accreditation of financial intermediaries;
the setting up and monitoring of the investment policy, which shall comprise at least an indication of the targeted enterprises and the financial engineering products to be supported;
reporting by the holding fund to the Member State or managing authority;
monitoring the implementation of investments in accordance with applicable rules;
audit requirements;
the exit policy of the holding fund out of the venture capital funds, guarantee funds or loan funds;
the winding-up provisions of the holding fund, including the reutilisation of resources returned to the financial engineering instrument from investments made or left over after all guarantees have been honoured which are attributable to the contribution from the operational programme.
Article 37
Specific conditions applicable to venture capital funds, guarantee funds and loan funds
Financial engineering instruments, other than holding funds, shall invest in enterprises, primarily in SMEs. Such investments may only be made at the establishment, in the early stages, including seed capital, or on the expansion of those enterprises, and only in activities which the managers of the financial engineering instruments judge potentially economically viable.
CHAPTER VII
MANAGEMENT, MONITORING AND CONTROL
SECTION 1
General provisions
Article 38
Intermediate bodies
Article 39
Managing authority
The verifications to be carried out by the managing authority under Article 59(b) of the basic Regulation shall cover the administrative, financial, technical and physical aspects of operations, as appropriate.
Verifications shall ensure that the expenditure declared is real, the products or services have been delivered in accordance with the approval decision, the applications for reimbursement by the beneficiary are correct and that expenditure complies with Community and national rules. They shall include procedures to avoid double-financing of expenditure with other Community or national schemes and with other programming periods.
The verifications shall include the following procedures:
administrative verifications in respect of each application for reimbursement by beneficiaries;
on-the-spot verifications of individual operations.
Where on-the-spot verifications under paragraph 2(b) are carried out on a sample basis for the operational programme, the managing authority shall keep records describing and justifying the sampling method and identifying the operations or transactions selected for verifications.
The managing authority shall determine the size of the sample in order to achieve reasonable assurance as to the legality and regularity of the underlying transactions having regard to the level of risk identified by the managing authority for the type of beneficiaries and operations concerned.
The managing authority shall review the sampling method each year.
Article 40
Data on operations to be communicated on request to the Commission
Article 41
Audit trail
For the purposes of Article 59(f) of the basic Regulation, an audit trail shall be considered adequate where, it complies with the following criteria:
it permits the aggregate amounts certified to the Commission to be reconciled with the detailed accounting records and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries as regards operations co-financed under the operational programme;
it permits verification of payment of the public contribution to the beneficiary;
it permits verification of the application of the selection criteria established by the monitoring committee for the operational programme;
it contains, in respect of each operation, as appropriate, the technical specifications and financing plan, documents concerning the grant approval, documents relating to public procurement procedures, progress reports and reports on verifications and audits carried out.
Article 42
Audits of operations
The audits referred to in Article 61(1)(b) of the basic Regulation shall be carried out each 12-month period from 1 July 2008 on a sample of operations selected by a method established or approved by the audit authority in accordance with Article 43 of this Regulation.
The audits shall be carried out on-the-spot on the basis of documentation and records held by the beneficiary.
The audits shall verify that the following conditions are fulfilled:
the operation meets the selection criteria for the operational programme, has been implemented in accordance with the approval decision and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
the expenditure declared corresponds with the accounting records and supporting documents held by the beneficiary;
the expenditure declared by the beneficiary is in compliance with Community and national rules;
the public contribution has been paid to the beneficiary in accordance with Article 80 of the basic Regulation.
Article 43
Sampling
Article 44
Documents presented by the audit authority
Article 45
Availability of documents
The following at least shall be considered as commonly accepted data carriers, as referred to in Article 87 of the basic Regulation:
photocopies of original documents;
microfiches of original documents;
electronic versions of original documents;
documents existing in electronic version only.
Article 46
Documents submitted by the certifying authority
By 31 March of each year, the certifying authority shall submit to the Commission a statement in accordance with the model set out in Annex X identifying for each priority axis of the operational programme:
◄the amounts withdrawn from statements of expenditure submitted during the preceding year following cancellation of all or part of the public contribution for an operation;
the amounts recovered which have been deducted from those statements of expenditure submitted during the preceding year;
a statement of amounts to be recovered as at 31 December of the preceding year, classified by the year in which recovery orders were issued.
a list of amounts for which it was established during the preceding year that they cannot be recovered or are not expected to be recovered, classified by the year in which the recovery orders were issued.
For the purposes of points (a), (b) and (c) of the first subparagraph, aggregated amounts related to irregularities reported to the Commission under Article 55 shall be provided for each priority axis.
For the purposes of point (d) of the first subparagraph, any amount related to an irregularity reported to the Commission under Article 55 shall be identified by the reference number of that irregularity or by any other adequate method.
The Community share shall be borne by the general budget of the European Union, where within one year from the date of the submission of the statement, the Commission does not carry out any of the following:
request information for the purposes of Article 70(2) of the basic Regulation;
inform in writing the Member State about its intention to open an enquiry in respect of that amount;
request the Member State to continue the recovery procedure.
The time limit of one year shall not apply in cases of suspected or established fraud.
Article 47
Description of management and control systems
The description of the management and control systems for the operational programme referred to in Article 71(1) of the basic Regulation shall contain information on the points referred to in Article 57 of that Regulation, and the information set out in Articles 48 and 49 of the present Regulation.
That information shall be submitted in accordance with the model set out in Part A of Annex XII to this Regulation.
Article 48
Information concerning the managing authority, the certifying authority and intermediate bodies
As regards the managing authority, the certifying authority and each intermediate body, the Member State shall provide the Commission with the following information:
a description of the tasks entrusted to them;
an organisation chart of each of them, a description of the allocation of tasks between or within their departments, and the indicative number of posts allocated;
the procedures for selecting and approving operations;
the procedures by which beneficiaries' applications for reimbursement are received, verified and validated, and in particular the rules and procedures laid down for verification purposes in Article 39, and the procedures by which payments to beneficiaries are authorised, executed and entered in the accounts;
the procedures by which statements of expenditure are drawn up, certified and submitted to the Commission;
a reference to the written procedures established for the procedures referred to in points (c), (d) and (e);
the eligibility rules laid down by the Member State and applicable to the operational programme;
the system for keeping the detailed accounting records of operations and data on implementation referred to in Article 40(1) under the operational programme.
Article 49
Information concerning the audit authority and the bodies referred to in Article 61(3) of the basic Regulation
As regards the audit authority and the bodies, referred to in Article 61(3) of the basic Regulation, the Member State shall provide the Commission with the following information:
a description of their respective tasks and their inter-relationships;
the organisation chart of the audit authority and of each of the bodies involved in carrying out audits concerning the operational programme, describing how their independence is ensured, the indicative number of posts allocated and the qualifications or experience required;
the procedures for monitoring the implementation of recommendations and corrective measures resulting from audit reports;
the procedures, where appropriate, for the supervision by the audit authority of the work of the bodies involved in carrying out audits concerning the operational programme;
the procedures for the preparation of the annual control report and the closure declaration.
Article 50
Assessment of the management and control systems
SECTION 2
Derogations with regard to the control of operational programmes referred to in Article 2
Article 51
General derogations
For the operational programmes referred to in Article 2 of this Regulation, where the opinion on the compliance of the system referred to in Article 71(2) of the basic Regulation is without reservations, or where reservations have been withdrawn following corrective measures, the Commission may conclude:
that it may rely principally on the opinion referred to in Article 61(1)(e)(ii) of the basic Regulation with regard to the effective functioning of the systems;
that it will carry out its own on-the-spot audits only if there is evidence to suggest shortcomings in the system affecting expenditure certified to the Commission in a year for which an opinion under Article 61(1)(e)(ii) of the basic Regulation has been provided which contains no reservation in respect of such shortcomings.
Where the Commission reaches the conclusion referred to in paragraph 2 of this Article, it shall inform the Member State concerned accordingly.
Where there is evidence to suggest shortcomings, it may require the Member State concerned to carry out audits in accordance with Article 72(3) of the basic Regulation or it may carry out its own audits under Article 72(2) of that Regulation
Article 52
Establishment of bodies and procedures under national law
For the operational programmes referred to in Article 2, a Member State may in addition to the general derogations provided for in Article 51, exercise the option of establishing, in accordance with national rules, the bodies and procedures for carrying out:
the functions of the managing authority in relation to the verification of the co-financed products and services and expenditure declared under Article 59(b) of the basic Regulation;
the functions of the certifying authority under Article 60 of the basic Regulation;
the functions of the audit authority under Article 61 of the basic Regulation.
Article 53
Specific provisions for bodies and procedures established under national law
Article 44 (2) to (5) shall apply mutatis mutandis to the preparation of the documents issued by the national bodies referred to in Article 52(1).
The annual control report and the annual opinion shall be drawn up following, as appropriate, the models set out in Annex VI.
The obligations laid down in Article 46(2), shall be carried out by the national bodies referred to in Article 52(1).
The statement of expenditure shall be drawn up following the models set out in Annexes IX and XI.
CHAPTER VIII
IRREGULARITIES
Article 54
Definitions
For the purposes of this Chapter the following definitions shall apply:
‘economic operator’: any natural or legal person or other entity taking part in the implementation of assistance from the EFF, with the exception of a Member States exercising its prerogatives as a public authority;
‘primary administrative or judicial finding’: a first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure;
‘suspected fraud’: an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as defined in Article 1(1)(a) of the Convention drawn up on the basis of Article K.3 of the Treaty of the European Union, on the protection of the European Communities' financial interests ( 23 );
‘bankruptcy’: insolvency proceedings as defined in Article 2 (a) of Council Regulation (EC) No 1346/2000 ( 24 ).
Article 55
Initial reporting — derogations
Without prejudice to the obligations under Article 70 of basic Regulation, within two months following the end of each quarter, Member States shall report to the Commission any irregularities which have been the subject of a primary administrative or judicial finding.
In that report, Member States shall in all cases give details concerning the following:
the EFF, the objective, the operational programme, the priority axis and the operation concerned and the Common Identification Code (CCI) number;
the provision which has been infringed;
the date and source of the first information which led to a suspicion that an irregularity has been committed;
the practices employed in committing the irregularity;
where appropriate, whether the practice gives rise to a suspicion of fraud;
the manner in which the irregularity was discovered;
where appropriate, the Member States and third countries involved;
the period during which, or the moment at which, the irregularity was committed;
the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for the administrative or judicial follow-up;
the date on which the primary administrative or judicial finding on the irregularity was established;
the identity of the natural and legal persons involved or of any other participating entities, except where such information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned;
the total eligible expenditure and the public contribution approved for the operation together with the corresponding amount of the Community contribution;
the expenditure and the public contribution certified to the Commission which are affected by the irregularity and the corresponding amount of the Community contribution at risk;
in case of suspected fraud and where no payment of the public contribution has been made to the persons or other entities identified under point (k), the amounts which would have been unduly paid had the irregularity not been identified;
the code of region or area where the operation has been located or carried out, by specifying the NUTS level or otherwise;
the nature of the irregular expenditure.
By way of derogation from the paragraph 1, the following cases need not be reported:
cases where the irregularity consists solely in the failure to execute an operation, in whole or in part, included in the co-financed operational programme owing to the bankruptcy of the beneficiary;
cases brought to the attention of the managing or certifying authority by the beneficiary voluntarily and before detection by either of them, whether before or after the inclusion of the expenditure concerned in a certified statement submitted to the Commission;
cases which are detected and corrected by the managing or certifying authority before the inclusion of the expenditure concerned in a statement of expenditure submitted to the Commission.
However, irregularities preceding a bankruptcy and cases of suspected fraud must be reported.
Article 56
Urgent cases
Each Member State shall immediately report to the Commission and, where necessary, to the other Member States concerned, any irregularities discovered or supposed to have occurred, where it is feared that:
they may very quickly have repercussions outside its territory;
or
they show that a new malpractice has been employed.
Article 57
Follow-up reporting
With regard to irregularities for which penalties have been imposed, Member States shall also indicate the following:
whether the penalties are of administrative or criminal nature;
whether the penalties result from breach of Community or national law;
a reference to the provisions in which the penalties are laid down;
whether fraud was established.
Article 58
Electronic transmission
The information referred to in Articles 55 and 56 and Article 57(1) shall be submitted, whenever it is possible to do so, by electronic means, using the module provided by the Commission for this purpose via a secure connection
Article 59
Reimbursement of judicial costs
Where the competent authorities of a Member State decide, at the express request of the Commission, to initiate or continue judicial proceedings with a view to recovering amounts unduly paid, the Commission may undertake to reimburse the Member State all or part of the judicial costs and costs arising directly from the proceedings, on presentation of documentary evidence, even where the proceedings are unsuccessful.
Article 60
Co-operation with Member States
The Commission shall every year inform that Committee and the committee referred to in Article 101 of the basic Regulation of the order of magnitude of the irregularities affecting the Fund which have been discovered and of the various categories of irregularities, broken down by type and number.
Article 61
Use of information
The Commission may use any information of a general or operational nature communicated by Member States under this Regulation to perform risk analyses, and may, on the basis of the information obtained, produce reports and develop early-warning systems serving to identify risks more effectively.
▼M1 —————
Article 63
Irregularities under the reporting threshold
Where the irregularities relate to amounts of less than EUR 10 000 chargeable to the general budget of the European Communities, Member States shall not submit to the Commission the information provided for in Articles 55 and 57 unless the latter expressly requests it.
▼M1 —————
Where the amounts relate to expenditure registered in the accounts of the certifying authority during more than one month, the exchange rate in the month during which expenditure was last registered may be used. Where the expenditure has not been registered in the accounts of the certifying authority, the most recent accounting exchange rate published electronically by the Commission shall be used.
CHAPTER IX
ELECTRONIC EXCHANGE OF DATA
Article 64
Computer system for data exchange
For the purpose of Articles 65 and 75 of the basic Regulation, a computer system for exchange of data shall be established as a tool for the exchange of all data relating to the operational programme.
The exchange of data between each Member State and the Commission shall be carried out using that computer system, established by the Commission, which permits the secure exchange of data between the Commission and each Member State.
The Member States shall be involved in the further development of the computer system for data exchange.
Article 65
The content of computer system for data exchange
The computer system for data exchange shall contain information of common interest to the Commission and the Member States, and at least the following data necessary for financial transactions:
the financing plan for operational programmes in accordance with the model set out in Part B of Annex I;
statements of expenditure and applications for payment in accordance with the model set out in Annex IX;
the annual statement on withdrawn and recovered amounts and pending recoveries in accordance with the model set out in Annex X;
annual forecasts of likely applications for payment in accordance with the model set out in Annex XIII;
the financial section of the annual and final reports on implementation in accordance with the model set out in point 3.3 of Annex XIV.
In addition to paragraph 1, the computer system for data exchange shall contain at least the following documents and data of common interest enabling monitoring to be carried out:
the national strategic plan referred to in Article 15 of the basic Regulation;
the operational programme, including any revisions of it in accordance with the model set out in Part A of Annex I;
the Commission decision concerning the contribution of the EFF;
the annual and final reports on implementation in accordance with the model set out in Annex XIV;
the audit strategy in accordance with the model set out in Annex V;
the description of management and control system in accordance with the model set out in Part A of Annex XII;
the reports and opinions of audits in accordance with the models set out in Annexes VI, VII, VIII and Part B of Annex XII and correspondence between the Commission and each Member State;
the statements of expenditure concerning partial closure in accordance with the model set out in Annex XI;
the annual statement on withdrawn and recovered amounts and pending recoveries in accordance with the model set out in Annex X.
Article 66
Functioning of the computer system for data exchange
Article 67
Transmission of data through the computer system for data exchange
CHAPTER X
PERSONAL DATA
Article 68
Protection of personal data
The information referred to in Article 40(1), of this Regulation together with information collected by the Commission in the course of its audits, shall be used by the Commission for the sole purpose of fulfilling its responsibilities provided for in Article 72 of the basic Regulation.
The European Court of Auditors and the European Anti-Fraud Office shall have access to that information.
CHAPTER XI
FINAL PROVISIONS
Article 69
Repeal
Regulations (EC) No 2722/2000, (EC) No 908/2000 and (EC) No 366/2001 are repealed. References to the repealed Regulations shall be construed as references to this Regulation.
The provisions of the Regulations repealed shall continue to apply to assistance approved under Regulation (EC) No 2792/1999.
Article 70
Entry into force
This Regulation shall enter into force on the 20th day following 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.
ANNEX I
OPERATIONAL PROGRAMME
PART A
Content of an operational programme
Information referred to in points 3 and 4 shall be provided in a summary form where it is included in the national strategic plan.
1. TITLE OF THE OPERATIONAL PROGRAMME, MEMBER STATE
2. GEOGRAPHICAL ELIGIBILITY
Identify:
‘convergence objective’ regions (if relevant);
‘Non-convergence objective’ regions (if relevant).
3. ANALYSIS
General description of the fishing sector in the Member State including:
an analysis of national and/or local circumstances;
an analysis of convergence regions and non-convergence regions;
main lessons learned from the previous programming period or from similar experience in other Regions or Member State as well as the findings of the ex ante evaluation when available;
context indicators and where relevant, national or regional statistics collected by Eurostat as well as in other sources of statistical data. Where relevant, the indicators listed in the National Strategic Plan for the description of the fisheries sector shall be used.
Driving forces and development tendencies, including the sectoral and regional dimension of the socio-economic development of the fisheries sector. The description of the strengths and weaknesses, opportunities and threats in the form of a SWOT (strengths, weaknesses, opportunities and threats) analysis aiming to identify the strategic choices made by the Member State for the operational programme and the priority axes.
Description of:
the environmental situation including, where relevant, the results of the Strategic Environmental Assessment;
the situation in terms of equality between men and women with regard to labour market opportunities, including constraints on specific groups, where appropriate;
Main outcomes of the analysis.
4. STRATEGY AT OPERATIONAL PROGRAMME LEVEL
Strategy chosen to meet strengths and weaknesses including:
overall objective(s) of the operational programme using impact indicators ( 26 );
specific objectives which the operational programme's priorities aim to achieve, using result indicators ( 27 );
calendar and intermediary objectives.
5. SUMMARY OF THE EX ANTE EVALUATION
Include a summary of the ex ante evaluation that will identify and appraise the elements referred to in Article 48 of Regulation (EC) No 1198/2006.
The ex ante evaluation shall address also the requirements of the environmental assessment provided for by Directive 2001/42/EC of the European Parliament and of the Council ( 28 ) (the ‘Strategic Environmental Assessment Directive’).
The complete ex ante evaluation shall be presented as an annex to the operational programme.
6. PROGRAMME'S PRIORITY AXES
Coherence and justification of the priority axes chosen, having regard to:
The relevant part of the national strategic plan;
guiding principles of the operational programme (Article 19 of Regulation (EC) No 1198/2006);
outcomes of the ex ante evaluation referred to in Article 48 of Regulation (EC) No 1198/2006.
Description of each priority axis including:
main objectives of the priority axis;
baseline and quantified targets using the indicators referred to in Point 4.2;
justification of the average rate of co-financing (if relevant), target groups/sectors/areas and/or beneficiaries for the overall operational programme and for each priority axis;
a description of the main measures proposed for each priority axis resulting of the strategy proposed;
information on demarcation with similar activities financed by the European Agricultural Fund for Rural Development, the Structural Funds and by the Cohesion Fund, as well as measures taken to ensure complementarity with these funds and other existing financial instruments, where appropriate.
Specific information required for the priority axes and measures (if relevant).
7. FINANCIAL PROVISIONS
To be drawn up in accordance with this Annex, Part B: Financing plans for the operational programme.
8. IMPLEMENTING PROVISIONS
Designation by the Member State of the entities provided for in Article 58 of Regulation (EC) No 1198/2006 or where the Member State exercises the option provided for in Article 52 of this Regulation the designation of the bodies and procedures in accordance with the rules laid down in Article 53 of this Regulation.
The body responsible for receiving payments made by the Commission and the body or bodies responsible for making payments to the beneficiaries.
Description of procedures for mobilisation and circulation of financial flows in order to ensure their transparency.
Description of the monitoring and evaluation system as well as the composition of the Monitoring Committee.
The arrangements (to be) agreed between the Commission and the Member State for the computerised exchange of data needed to fulfil the management, monitoring and evaluation requirements.
The designation of the partners referred to in Article 8 of Regulation (EC) No 1198/2006 and the results of their cooperation. List of the consulted partners and supply of a summary of the results of the consultations. For the purposes of Article 8(2) of Regulation (EC) No 1198/2006, Member States shall, taking into account the need to promote equality between men and women and sustainable development through integration of environmental protection and enhancement, consider the involvement of relevant stakeholders, including non governmental organisations.
The elements aiming at ensuring the information and publicity of the operational programme in accordance with the rules laid down in Article 28 of this Regulation.
PART B
Financing plan for the operational programme
Table I: Financing plan of the operational programme giving the annual commitment of the EFF in the operational programme separately, where appropriate, for the regions eligible under the convergence objective and the non-convergence objective
Commitments shall be made on an annual basis according to the following plan:
Operational programme reference (CCI number):
Year by source for the programme, in EUR:
Convergence objective regions
|
Year |
EFF |
|
2007 |
|
|
2008 |
|
|
2009 |
|
|
2010 |
|
|
2011 |
|
|
2012 |
|
|
2013 |
|
|
Total EFF |
|
Non-convergence objective regions
|
Year |
EFF |
|
2007 |
|
|
2008 |
|
|
2009 |
|
|
2010 |
|
|
2011 |
|
|
2012 |
|
|
2013 |
|
|
Total EFF |
|
Table II: Financing plan of the operational programme giving, separately for the whole programming period, and for each priority axis, and separately, where appropriate, for regions eligible under the convergence objective and the non-convergence objective, the amount of the total financial allocation of the EFF in the operational programme, the national public contribution and the rate of reimbursement by priority axis
Operational programme reference (CCI number):
Priority axes in EUR
Table II: Financial table for operational programme by priority axis
Convergence objective regions
|
Priority |
Total public a = (b + c) |
EFF contribution (b) |
National contribution (c) |
EFF co-financing rate (1) (d) = (b) / (a) × 100 |
|
Priority axis 1 |
|
|
|
|
|
Priority axis 2 |
|
|
|
|
|
Priority axis 3 |
|
|
|
|
|
Priority axis 4 |
|
|
|
|
|
Priority axis 5 (2) |
|
|
|
|
|
Total |
|
|
|
|
|
(1)
The EFF co-financing rate may be rounded-off in the table. The precise rate used to reimburse payments is the percentage (d).
(2)
In the case of operational programmes covering a mix of regions eligible under the convergence objective and the non-convergence objective, the total public contribution for priority axis 5 may be allocated to the predominant type of regions which have the highest total amount of public contribution in the operational programme. |
||||
Non-convergence objective regions
|
Priority |
Total public a = (b + c) |
EFF contribution (b) |
National contribution (c) |
EFF co-financing rate (1) (d) = (b) / (a) × 100 |
|
Priority axis 1 |
|
|
|
|
|
Priority axis 2 |
|
|
|
|
|
Priority axis 3 |
|
|
|
|
|
Priority axis 4 |
|
|
|
|
|
Priority axis 5 (2) |
|
|
|
|
|
Total |
|
|
|
|
|
(1)
The EFF co-financing rate may be rounded-off in the table. The precise rate used to reimburse payments is the percentage (d).
(2)
In the case of operational programmes covering a mix of regions eligible under the convergence objective and the non-convergence objective, the total public contribution for priority axis 5 may be allocated to the predominant type of regions which have the highest total amount of public contribution in the operational programme. |
||||
ANNEX II
INSTRUCTIONS FOR CREATING THE EMBLEM AND A DEFINITION OF THE STANDARD COLOURS
Symbolic description
Against a background of blue sky, 12 golden stars form a circle representing the union of the peoples of Europe. The number of stars is fixed, 12 being the symbol of perfection and unity.
Heraldic description
On an azure field a circle of twelve golden mullets, their points not touching.
Geometric description
The emblem has the form of a blue rectangular flag of which the fly is one and a half times the length of the hoist. Twelve gold stars situated at equal intervals form an invisible circle whose centre is the point of intersection of the diagonals of the rectangle. The radius of the circle is equal to one third of the height of the hoist. Each of the stars has five points which are situated on the circumference of an invisible circle whose radius is equal to 18th of the height of the hoist. All the stars are upright, i.e. with one point vertical and two points in a straight line at right angles to the mast. The circle is arranged so that the stars appear in the position of the hours on the face of a clock. Their number is invariable.
Regulation colours
|
|
The emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW for the stars. Four-colour process If the four-colour process is used, recreate the two standard colours by using the four colours of the four-colour process. PANTONE YELLOW is obtained by using 100 % ‘Process Yellow’. PANTONE REFLEX BLUE is obtained by mixing 100 % ‘Process Cyan’ and 80 % ‘Process Magenta’. Internet In the web-palette PANTONE REFLEX BLUE corresponds to colour RGB:0/0/153 (hexadecimal: 000099) and PANTONE YELLOW to colour RGB:255/204/0 (hexadecimal: FFCC00). |
Monochrome reproduction process
|
Using black, outline the rectangle in black and print the stars in black on white. |
|
|
Using blue (Reflex Blue), use 100 % with the stars reproduced in negative white. |
|
Reproduction on a coloured background
|
If there is no alternative to a coloured background, put a white border around the rectangle, the width of the border being 1/25th of the height of the rectangle. |
|
ANNEX III
LIST OF DATA TO BE COMMUNICATED ON REQUEST TO THE COMMISSION UNDER ARTICLE 40
The data on operations that the Commission may request at any time under Article 40 of this Regulation comprises the following information, without prejudice to other information required for financial management, monitoring, control or evaluation and specified in Regulation (EC) No 1198/2006.
At the written request of the Commission, the Member State shall provide the Commission with the appropriate information within 15 working days of receipt of the request or other agreed period for the purpose of carrying out documentary and on-the-spot checks. The Commission may require the information at the level of the operations, measures, priority axes or of the operational programme.
Member State
Details of the operation
(delete as appropriate)
Short description of the operation using data listed here after, where appropriate
C.C.I. (common identification code) for programme:
Commission Decision approving the Operational programme … No … of ../../200..
Information on individual operations
Financial data expressed in EUR
Wording of columns: see hereafter.
|
(1) |
(2) |
(3) |
… |
… |
… |
… |
… |
… |
(16) |
(17) |
(18) |
Name, status and signature of representative of competent authority:
Date: ../../20..
Wording of table columns
(Information to be provided for each operation)
Columns 1 to 5: administrative details of operation
Operation identification number (number allocated by the managing authority when an administrative decision granting public aid is taken — 20 characters maximum).
(To be completed only where the operation comes under Priority axis 1: Community Fleet Register number (CFR) (do not give registration number); an operation shall concern only one vessel.
The place where the operation is carried out (commune).
NUTS III code for the place where the operation is carried out.
Beneficiary (business name).
Gender (male, female).
Columns 7 to 10: expenditure forecasts under the operation in accordance with the administrative decision granting public aid taken by managing authority
Total cost taken into account in the decision granting public aid (EUR).
Total public cost taken into account in the decision granting public aid (EUR).
EFF aid granted to the operation (EUR).
Date of the administrative decision granting public aid (dd/mm/yyyy).
Columns 11 to 15: physical data concerning the operation (classification and physical implementation)
Measure (2 digits) in accordance with nomenclature (individual operation may concern one measure only)
Action (1 digit) in accordance with nomenclature (individual operation may consist of more than one action; in that case, give one action per line and use several lines).
Implementation data (1 or 2 digits) in accordance with nomenclature (an action forming part of an operation may feature more than one implementation data; in that case, give one implementation data only per line and use several lines).
Physical quantity achieved (one quantity for each implementation data).
State of implementation of operation (1 digit): code 0 (operation covered by a decision granting aid but for which no expenditure has yet been declared to the managing authority)/code 1 (operation under way)/code 2 (operation interrupted following partial implementation)/code 3 (operation abandoned following partial implementation)/code 4 (operation completed).
Columns 16 to 18: information concerning financial implementation of operation — statement of eligible expenditure and corresponding public aid
Eligible expenditure certified and actually paid by beneficiaries (EUR) whose accuracy has been checked in accordance with Article 39(2) of this Regulation.
National contribution (EUR): aids paid to beneficiaries by the Member State, including subsidies and other public aids, at national, regional or local level, within the limits set by Annex II to Regulation (EC) No 1198/2006.
EFF aid paid to beneficiaries (EUR).
NOMENCLATURE OF PRIORITY AXES, MEASURES, ACTIONS AND IMPLEMENTATION DATA
Priority axis 1: Measures for the adaptation of the Community fishing fleet
Measure 1.1: Permanent cessation of fishing activities
Measure 1.2: Temporary cessation of fishing activities
Measure 1.3: Investments on board fishing vessels and selectivity
Measure 1.4: Small-scale coastal fishing
Measure 1.5: Socio-economic compensations for the management of the fleet
Priority axis 2: Aquaculture, inland fishing, processing and marketing of fishing and aquaculture products
Measure 2.1: Aquaculture
Measure 2.2. Inland fishing
Measure 2.3. Fish processing and marketing
Priority axis 3: Measures of common interest
Measure 3.1: Collective actions
Measure 3.2: Protection and development of aquatic fauna and flora
Measure 3.3: Fishing ports landing sites and shelters
Measure 3.4: Development of new markets and promotion campaigns
Measure 3.5: Pilot operations
Measure 3.6: Modification for reassignment of fishing vessels
Priority axis 4: Sustainable development of fisheries areas
Measure 4.1: Development of fisheries areas
Priority axis 5: Technical assistance
Measure 5.1: Technical assistance
ANNEX IV
TECHNICAL PARAMETERS FOR RANDOM STATISTICAL SAMPLING UNDER ARTICLE 43 (SAMPLING)
A random statistical sampling method allows conclusions to be drawn from the results of audits of the sample on the overall expenditure from which the sample was taken, and hence provides evidence to obtain assurance on the functioning of the management and control systems
The assurance provided on the functioning of the systems is determined by the degree of confidence resulting from the conclusions of the system audits and from the audits of operations in the sample selected by a random statistical sampling method. In order to obtain a high level of assurance, that is, a reduced audit risk, the audit authority shall combine the results of system audits and audits of operations. The audit authority first evaluates the reliability of the systems (high, average or low), taking into account the results of the system audits, so as to determine the technical parameters of the sampling, in particular the confidence level and the expected error rate. Member States may also use the results of the report on the compliance assessment under Article 71(2) of Regulation (EC) No 1198/2006. The combined level of assurance obtained from the system audits and the audits of operations must be high. The confidence level used for sampling operations must not be less than 60 % with a maximum materiality level of 2 %. For a system evaluated as having low reliability, the confidence level used for sampling operations must not be below 90 %. The audit authority shall describe in the annual control report the way assurance has been obtained.
The reliability of management and control systems shall be determined using criteria established by the audit authority for systems audits, including a quantified assessment of all key elements of the systems and encompassing the main authorities and intermediate bodies participating in the management and control of the operational programme. A record of the assessments carried out shall be kept in the audit file.
ANNEX V
MODEL AUDIT STRATEGY AS PROVIDED FOR IN ARTICLE 61(1)(C) OF REGULATION (EC) No 1198/2006
1. INTRODUCTION
2. LEGAL BASIS AND SCOPE
3. METHODOLOGY
4. AUDIT APPROACH AND PRIORITIES
Specification of the body or bodies responsible for the audit work;
Specification of the bodies to be audited;
Indication of any horizontal issues to be covered by the system audits, such as public procurement, state aid, environmental requirements, equal opportunities and IT systems.
specification of the responsible body or bodies responsible for the audit work;
specification of the criteria for determining the assurance level gained from system audits and reference to the documentation used for applying the sampling methodology set out in Article 43;
specification of the procedure for determining steps to be taken where material errors are detected.
5. RISK ASSESSMENT
6. RELIANCE ON THE WORK OF OTHERS
7. RESOURCES
8. REPORTING
ANNEX VI
MODEL ANNUAL CONTROL REPORT AND OPINION
PART A
Model annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation
1. INTRODUCTION
2. CHANGES IN MANAGEMENT AND CONTROL SYSTEMS
3. CHANGES TO AUDIT STRATEGY
4. SYSTEMS AUDITS
5. AUDITS OF SAMPLE OF OPERATIONS
6. COORDINATION BETWEEN AUDIT BODIES AND SUPERVISION WORK OF THE AUDIT AUTHORITY
7. FOLLOW-UP OF PREVIOUS YEARS’ AUDIT ACTIVITY
8. OTHER INFORMATION (IF APPLICABLE)
9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS
Convergence objective regions
|
Reference (CCI no) |
Expenditure declared in reference year |
Expenditure in reference year audited for the random sample |
Amount and percentage (error rate) of irregular expenditure in random sample |
Other expenditure audited (1) |
Amount of irregular expenditure in other expenditure sample |
Total expenditure declared cumulatively |
Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively |
||
|
|
|
Amount |
% |
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
(1)
Expenditure for complementary sample and expenditure for random sample not in the reference year.
(2)
Amount of expenditure audited.
(3)
Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year. |
|||||||||
Non-convergence objective regions
|
Reference (CCI no) |
Expenditure declared in reference year |
Expenditure in reference year audited for the random sample |
Amount and percentage (error rate) of irregular expenditure in random sample |
Other expenditure audited (1) |
Amount of irregular expenditure in other expenditure sample |
Total expenditure declared cumulatively |
Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively |
||
|
|
|
Amount |
% |
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
(1)
Expenditure for complementary sample and expenditure for random sample not in the reference year.
(2)
Amount of expenditure audited.
(3)
Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year. |
|||||||||
PART B
Model annual opinion under Article 61(1)(e)(ii) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation
To the European Commission, Directorate-General […]
1. INTRODUCTION
I, the undersigned, representing the (name of body designated by Member State), have examined the functioning of the management and control systems in the operational programme (name of operational programme, CCI code number, period), in order to issue an opinion on whether the systems functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular.
2. SCOPE OF THE EXAMINATION
The examination was carried out in accordance with the audit strategy in respect of this programme during the period 1 July to 30 June (year) and reported in the attached annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006.
Either
There were no limitations on the scope of the examination
Or
The scope of the examination was limited by the following factors:
(a)
(b)
(c) etc.
(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc and estimate the amounts of the expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the final expenditure declared, this must be stated.)
3. OPINION
Either
(Unqualified opinion)
Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established for the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 ( 30 ) and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular.
Or
(Qualified opinion)
Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control systems established for the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular, except in the following respects ( 31 ).
My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as to give a reasonable assurance that the statements of expenditure presented to the Commission are correct as follows … ( 32 ).
I estimate the impact of the qualification(s) to be … of the total expenditure declared. The Community contribution affected is thus ….
Or
(Adverse opinion)
Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established for the programme … (name of operational programme, CCI code number, period) did not comply with the requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and did not function effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and, as a consequence, does not provide reasonable assurance that the underlying transactions are legal and regular.
This adverse opinion is based on … ( 33 )
|
Date: |
Signature: |
ANNEX VII
MODEL FINAL CONTROL REPORT AND CLOSURE DECLARATION FOR THE OPERATIONAL PROGRAMME UNDER ARTICLE 61(1)(f) OF REGULATION (EC) No 1198/2006 AND ARTICLE 44(3) OF THE PRESENT REGULATION
PART A
Model final control report
1. INTRODUCTION
2. CHANGES IN MANAGEMENT AND CONTROL SYSTEMS AND AUDIT STRATEGY ( 34 )
3. SUMMARY OF AUDITS CARRIED OUT UNDER ARTICLE 61(1)(a) AND (b) OF REGULATION (EC) No 1198/2006 AND ARTICLE 43 OF THE PRESENT REGULATION
For systems audits:
For audits of operations:
4. FOLLOW-UP OF AUDIT ACTIVITY
5. ADDITIONAL WORK UNDERTAKEN BY AUDIT AUTHORITY IN PREPARING ITS CLOSURE DECLARATION
6. LIMITATIONS ON THE SCOPE OF THE EXAMINATION BY THE AUDIT AUTHORITY
7. REPORTED IRREGULARITIES
8. OTHER INFORMATION (IF APPLICABLE)
9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS
Convergence objective regions
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Reference (CCI No) |
Expenditure declared in reference year |
Expenditure in reference year audited for the random sample |
Amount and percentage (error rate) of irregular expenditure in random sample |
Other expenditure audited (1) |
Amount of irregular expenditure in other expenditure sample |
Total expenditure declared cumulatively |
Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively |
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Amount. |
% |
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(1)
Expenditure for complementary sample and expenditure for random sample not in the reference year.
(2)
Amount of expenditure audited.
(3)
Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year. |
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Non-convergence objective regions
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Reference (CCI No) |
Expenditure declared in reference year |
Expenditure in reference year audited for the random sample |
Amount and percentage (error rate) of irregular expenditure in random sample |
Other expenditure audited (1) |
Amount of irregular expenditure in other expenditure sample |
Total expenditure declared cumulatively |
Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively |
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Amount |
% |
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(1)
Expenditure for complementary sample and expenditure for random sample not in the reference year.
(2)
Amount of expenditure audited.
(3)
Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year. |
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PART B
Closure declaration
To the European Commission, Directorate-General […]
1. INTRODUCTION
I, the undersigned, … representing the (name of the body designated by Member State), have for the operational programme … (name of the operational programme, CCI code number, period) examined the results of the audit work carried out on this programme by or under the responsibility of the audit authority in accordance with the audit strategy (and have carried out the additional work I judged necessary). The results of the examination and the additional work I have performed are summarised in the attached final control report (which also contains the information required by the annual control reports for the period 1 January 2015 to 31 December 2016). I have planned and performed this work with a view to obtaining a reasonable assurance as to whether the payment application for the balance of the Community contribution to the programme is correct and valid and the underlying transactions covered by the final statement of expenditure are legal and regular.
2. SCOPE OF THE EXAMINATION
The examination was carried out in accordance with the audit strategy in respect of this programme and reported in the attached final control report under Article 61(1)(f) of Regulation (EC) No 1198/2006.
Either
There were no limitations on the scope of the examination.
Or
The scope of the examination was limited by the following factors:
(a)
(b)
(c) etc.
(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc., and estimate the amounts of expenditure and the Community contribution affected. If the audit authority does not consider that the limitations have an impact on the final expenditure declared, this must be stated.)
3. IRREGULARITIES AND ERROR RATES
Either
The cases of irregularity and error rates found in the audit work is not such as to preclude an unqualified opinion given the satisfactory way they have been dealt with by the managing authority and the trend in the level of their occurrence over time.
Or
The cases of irregularity and error rates found in the audit work and the way they have been dealt with by the managing authority are such as to preclude an unqualified opinion. A list of these cases is provided in the final control report, together with an indication of their possible systemic character and the scale of the problem. The amounts of total declared expenditure and public contribution that could be affected are … respectively. As a consequence, the corresponding Community contribution that could be affected is ….
4. OPINION
Either
(Unqualified opinion)
If there were no limitations on the scope of the examination and the cases of irregularity and error rates and the way they have been dealt with by the managing authority do not preclude an unqualified opinion:
Based on the examination referred to above, it is my opinion that the final statement of expenditure presents fairly, in all material respects, the expenditure paid under the operational programme, that the application for payment of the balance of the Community contribution to this programme is valid and that the underlying transactions covered by the final statement of expenditure are legal and regular.
Or
(Qualified opinion)
If there were limitations on the scope of the examination and/or cases of irregularity and error rates and the way they have been dealt with by the managing authority call for a qualified opinion but do not justify an unfavourable opinion for all the expenditure concerned:
Based on the examination referred to above, it is my opinion that the final statement of expenditure presents fairly, in all material respects, the expenditure paid under the operational programme, that the application for payment of the balance of the Community contribution to this programme is valid and that the underlying transactions covered by the final statement of expenditure are legal and regular, except with regard to the matters referred to at point 2 above and/or to the observations at point 3 regarding the error rates and cases of irregularity and the way they have been dealt with by the managing authority, the impact of which is quantified above. I estimate the impact of these qualifications to be … of the total expenditure declared. The Community contribution affected is thus ….
Or
(Adverse opinion)
If there were major limitations on the scope of the examination error rates and cases of irregularity and the way they have been dealt with by the managing authority are such that no conclusion can be reached on the reliability of the final statement of expenditure without considerable further work:
Based on the examination referred to above, and in particular in view of the matters referred to at point 2 and/or the error rates and cases of irregularity and the fact that they have not been dealt with satisfactorily by the managing authority as reported at point 3, it is my opinion that that the final statement of expenditure does not present fairly, in all material respects, the expenditure paid under the operational programme, that, as a consequence, the application for payment of the balance of the Community contribution to this programme is not valid and that the underlying transactions covered by the final statement of expenditure are not legal and regular.
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Date: |
Signature: |
ANNEX VIII
MODEL DECLARATION FOR THE PARTIAL CLOSURE OF THE OPERATIONAL PROGRAMME UNDER ARTICLE 44(5)
To the European Commission, Directorate-General […]
The managing authority for the programme … (name of the operational programme, CCI code number, period) has submitted a statement of expenditure relating to operations [completed as at … (date up to which operations were completed)/completed between … and … (dates between which operations were completed/and is applying for partial closure of the programme under Article 85(2)(b) of Regulation (EC) No 1198/2006 for these operations.
I, the undersigned, representing the (name of the body designated by the Member State), have examined the results of the audit work carried out on this programme as set out in the annual control reports and annual opinions issued under Article 61(1)(e)(i) and (ii) of Regulation (EC) No 1198/2006 for the year/years …
I have planned and performed this work with a view to obtaining a reasonable assurance as to whether the statement of expenditure concerned is correct and valid and the underlying transactions covered by the statement of expenditure are legal and regular.
Opinion
Based on the examination referred to above, it is my opinion that the statement of expenditure on completed operations submitted by the managing authority for the programme … (name of operational programme, CCI code number, period) for the purpose of partial closure of the programme in respect of operations (completed as at …/completed between … and …) presents fairly, in all material respects, the expenditure paid and that the underlying transactions are legal and regular.
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Date: |
Signature: |
ANNEX IX
CERTIFICATE AND STATEMENT OF EXPENDITURE AND APPLICATION FOR PAYMENT
PART A
Certificate and statement of expenditure and application for interim payment