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Document 02014R0223-20210217
Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived
Consolidated text: Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived
Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived
02014R0223 — EN — 17.02.2021 — 003.001
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
REGULATION (EU) No 223/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 11 March 2014 on the Fund for European Aid to the Most Deprived (OJ L 072 12.3.2014, p. 1) |
Amended by:
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Official Journal |
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date |
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REGULATION (EU, Euratom) 2018/1046 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 July 2018 |
L 193 |
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30.7.2018 |
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REGULATION (EU) 2020/559 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 23 April 2020 |
L 130 |
7 |
24.4.2020 |
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REGULATION (EU) 2021/177 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 10 February 2021 |
L 53 |
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16.2.2021 |
REGULATION (EU) No 223/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 11 March 2014
on the Fund for European Aid to the Most Deprived
TITLE I
GENERAL PROVISIONS
Article 1
Subject matter and purpose
This Regulation establishes the Fund for European Aid to the Most Deprived ('the Fund') for the period from 1 January 2014 to 31 December 2020 and determines the objectives of the Fund, the scope of its support, the financial resources available and their allocation for each Member State, and lays down the rules necessary to ensure the effectiveness and efficiency of the Fund.
Article 2
Definitions
The following definitions apply:
'basic material assistance' means basic consumer goods of a limited value and for the personal use of the most deprived persons for example clothing, footwear, hygiene goods, school material and sleeping bags;
'most deprived persons' means natural persons, whether individuals, families, households or groups composed of such persons, whose need for assistance has been established according to the objective criteria set by the national competent authorities in consultation with relevant stakeholders, while avoiding conflicts of interest, or defined by the partner organisations and which are approved by those national competent authorities and which may include elements that allow the targeting of the most deprived persons in certain geographical areas;
'partner organisations' means public bodies and/or non- profit organisations that deliver food and/or basic material assistance, where applicable, combined with accompanying measures directly or through other partner organisations, or that undertake activities aiming directly at the social inclusion of the most deprived persons, and whose operations have been selected by the managing authority in accordance with point (b) of Article 32(3);
'national schemes' means any scheme having, at least partly, the same objectives as the Fund and which is being implemented at national, regional or local level by public bodies or non-profit organisations;
'food and/or basic material assistance operational programme' (also referred to as 'OP I') means an operational programme supporting the distribution of food and/or basic material assistance to the most deprived persons, combined where applicable with accompanying measures, aimed at alleviating the social exclusion of most deprived persons;
'social inclusion of the most deprived persons operational programme' (also referred to as 'OP II') means an operational programme supporting the activities outside active labour market measures, consisting in non-financial, non-material assistance, aimed at the social inclusion of the most deprived persons;
'operation' means a project, contract or action selected by the managing authority of the operational programme concerned, or under its responsibility, contributing to the objectives of the operational programme to which it relates;
'completed operation' means an operation that has been physically completed or fully implemented and in respect of which all related payments have been made by beneficiaries and the support from the corresponding operational programme has been paid to the beneficiaries;
'beneficiary' means a public or private body responsible for initiating or initiating and implementing operations;
'end recipient' means the most deprived person or persons receiving support as defined in Article 4 of this Regulation;
'accompanying measures' means activities provided in addition to the distribution of food and/or basic material assistance with the aim of alleviating social exclusion and/or tackling social emergencies in a more empowering and sustainable way, for example guidance on a balanced diet and budget management advice;
'public expenditure' means a public contribution to the financing of operations the source of which is the budget of national, regional or local public authorities, the budget of the Union related to the Fund, the budget of public law bodies or the budget of associations of public authorities or any body governed by public law within the meaning of Article 1(9) of Directive 2004/18/EC of the European Parliament and of the Council ( 1 );
'intermediate body' means any public or private body which acts under the responsibility of a managing or certifying authority, or which carries out duties on behalf of such an authority in relation to beneficiaries' implementing operations;
'accounting year', means the period from 1 July to 30 June, except for the first accounting year of the programming period, in respect of which it means the period from the start date for eligibility of expenditure until 30 June 2015. The final accounting year shall be from 1 July 2023 to 30 June 2024;
'financial year' means the period from 1 January to 31 December;
'irregularity' means any breach of Union law or of national law relating to its application, resulting from an act or omission by an economic operator involved in the implementation of the Fund, which has, or would have, the effect of prejudicing the budget of the Union by charging an unjustified item of expenditure to the budget of the Union;
'economic operator' means any natural or legal person or other entity taking part in the implementation of assistance from the Fund, with the exception of a Member State exercising its prerogatives as a public authority;
'systemic irregularity' means any irregularity, that may be of a recurring nature, with a high probability of occurrence in similar types of operations, which results from a serious deficiency in the effective functioning of a management and control system, including a failure to establish appropriate procedures in accordance with this Regulation;
'serious deficiency in the effective functioning of a management and control system' means a deficiency for which substantial improvements in the system are required, which exposes the Fund to significant risk of irregularities, and the existence of which is incompatible with an unqualified audit opinion on the functioning of the management and control system.
Article 3
Objectives
This objective and the results of the implementation of the Fund shall be qualitatively and quantitatively assessed.
Article 4
Scope of support
With the view to augmenting and diversifying the supply of food for the most deprived persons, as well as reducing and preventing food wastage, the Fund may support activities related to the collection, transport, storage and distribution of food donations.
The Fund may also support accompanying measures, complementing the provision of food and/or basic material assistance.
Article 5
Principles
The Commission and the Member States shall take appropriate steps to prevent any discrimination based on sex, racial or ethnic origin, religion or belief, disability, age or sexual orientation in obtaining access to the Fund, and to programmes and operations supported by the Fund.
TITLE II
RESOURCES AND PROGRAMMING
Article 6
Global resources
Article 6a
Additional resources in response to the crisis associated with the outbreak of COVID-19
By way of derogation from Article 59(1) of this Regulation, the budget commitments for the additional resources shall be decommitted in accordance with the rules to be followed for the closure of the programmes.
The amount paid as initial pre-financing as referred to in the first subparagraph shall be totally cleared from the Commission accounts not later than when the programme is closed.
Article 7
Operational programmes
An OP I shall set out:
an identification of and a justification for selecting the type or types of material deprivation to be addressed under the operational programme and, for each type of material deprivation addressed, a description of the main characteristics of the distribution of food and/or basic material assistance and, where appropriate, of the accompanying measures to be provided, having regard to the results of the ex ante evaluation carried out in accordance with Article 16;
a description of the corresponding national scheme or schemes for each type of material deprivation addressed;
a description of the mechanism setting the eligibility criteria for the most deprived persons, differentiated where necessary by type of material deprivation addressed;
the criteria for the selection of operations and a description of the selection mechanism differentiated where necessary by type of material deprivation addressed;
the criteria for the selection of the partner organisations differentiated where necessary by type of material deprivation addressed;
a description of the mechanism used to ensure complementarity with the ESF;
a financing plan containing a table specifying, for the whole programming period, the amount of the total financial appropriation in respect of support from the operational programme, indicatively broken down by type of material deprivation addressed as well as the corresponding accompanying measures.
An OP II shall set out:
a strategy for the programme contribution to the promotion of social cohesion and poverty reduction in accordance with the Europe 2020 strategy, including a justification for the choice of assistance priority;
the specific objectives of the operational programme based on an identification of national needs, having regard to the results of the ex ante evaluation carried out in accordance with Article 16. The ex ante evaluation shall be submitted to the Commission at the same time as the operational programme;
a financing plan containing a table specifying, for the whole programming period, the amount of the total financial appropriation in respect of support from the operational programme, indicatively broken down by type of action;
the identification of the most deprived persons to be targetted;
the financial indicators relating to the corresponding expenditure allocated;
the expected results for the specific objectives and the corresponding programme specific output and result indicators with a base line and target values;
a description of the type and examples of actions to be supported and their expected contribution to the specific objectives referred to in point (b) including the guiding principles for the selection of operations and, where appropriate, the identification of the types of beneficiaries;
a description of the mechanism to ensure complementarity with the ESF, as well as to prevent overlap and double-financing of operations.
In addition, each operational programme shall set out:
the identification of the managing authority, the certifying authority where applicable, the audit authority and the body to which payments are to be made by the Commission and a description of the monitoring procedure;
a description of the measures taken to involve all relevant stakeholders as well as, where appropriate, the competent regional, local and other public authorities in the preparation of the operational programme;
a description of the planned use of technical assistance in accordance with Article 27(4), including actions to reinforce the administrative capacity of the beneficiaries in relation to the implementation of the operational programme;
a financing plan containing a table specifying for each year in accordance with Article 20 the amount of the financial appropriation envisaged for support from the Fund and the co-financing in accordance with Article 20.
The partner organisations referred to in point (e) of Article 7(2) that deliver directly the food and/or basic material assistance shall themselves or in cooperation with other organisations undertake activities, where appropriate consisting of a re-orientation towards competent services, that complement the provision of material assistance, aiming at the social inclusion of the most deprived persons, whether or not these activities are supported by the Fund. However, such accompanying measures shall not be compulsory in cases where the food and/or basic material assistance is provided solely to most deprived children in childcare or comparable facilities.
Article 8
Adoption of operational programmes
Article 9
Amendment of operational programmes
A Member State shall notify the Commission of any decision to modify the elements referred to in the first subparagraph within one month of the date of that decision. The decision shall specify the date of its entry into force, which shall not be earlier than the date of its adoption.
Article 10
Exchange of good practices
The Commission shall facilitate, including by means of a website, the exchange of experience, capacity building and networking, as well as dissemination of relevant outcomes in the area of non-financial assistance to the most deprived persons.
Relevant organisations that do not make use of the Fund may also be included.
In addition, the Commission shall consult, at least once a year, the organisations which represent the partner organisations at Union level on the implementation of support from the Fund and, following such consultation, shall report back to the European Parliament and to the Council in due course.
The Commission shall also facilitate the online dissemination of relevant outcomes, reports and information in relation to the Fund.
TITLE III
MONITORING AND EVALUATION, INFORMATION AND COMMUNICATION
Article 11
Monitoring committee for an OP II
Article 12
Functions of the monitoring committee for an OP II
The monitoring committee shall examine all issues that affect the performance of the programme. It shall examine in particular:
progress made towards achieving the specific targets of the operational programme on the basis of the documents submitted by the managing authority, including evaluation findings;
implementation of the information and communication actions;
actions, which take into account and promote equality between men and women, equal opportunities and non-discrimination.
The monitoring committee shall examine and approve:
the methodology and criteria for selection of operations in line with the guiding principles as set out in point (f) of Article 7(3);
the annual and final implementation reports;
any proposal by the managing authority for an amendment to the operational programme.
It shall monitor actions taken as a result of its observations.
Article 13
Implementation reports and indicators
By way of derogation from the first subparagraph, the deadline for the submission of the annual implementation report for the year 2019 shall be 30 September 2020.
The Member States shall consult the relevant stakeholders, while avoiding conflicts of interest, on the implementation reports of OP I. A summary of the comments of those relevant stakeholders shall be annexed to the report.
Where the Commission does not provide observations to the Member State within this time limit, the reports shall be deemed to be accepted.
The Member States shall draft the final implementation report in accordance with the delegated acts referred to in paragraph 6.
The Commission shall examine the final implementation report and inform the Member State of its observations within five months of receipt of the final report.
Where the Commission does not provide observations to the Member State within that time limit, the reports shall be deemed to have been accepted.
Article 14
Review meetings
Article 15
General provisions on evaluation
Article 16
Ex ante evaluation
Ex ante evaluations of OP I shall appraise the following elements:
the contribution to the Union objective of at least 20 million fewer people living in poverty or at risk of poverty and social exclusion by 2020, having regard to the selected type of material deprivation to be addressed and taking into account national circumstances in terms of poverty and social exclusion and material deprivation;
the internal coherence of the proposed operational programme and its relation with other relevant financial instruments;
the consistency of the allocation of budgetary resources with the objectives of the operational programme;
the contribution of the expected outputs to the results and thus to the objectives of the Fund;
the involvement of relevant stakeholders;
the suitability of the procedures for monitoring the operational programme and for collecting the data necessary to carry out evaluations.
Ex ante evaluations of OP II shall appraise the following elements:
the contribution to the promotion of social cohesion and poverty reduction in accordance with the Europe 2020 strategy, taking into account national needs;
the internal coherence of the proposed programme and its relation with other relevant instruments, in particular the ESF;
the consistency of the allocation of budgetary resources with the objectives of the programme;
the relevance and clarity of the proposed programme specific indicators;
how the expected outputs will contribute to results;
whether the quantified target values for indicators are realistic, having regard to the support from the Fund envisaged;
the rationale for the form of support proposed;
the adequacy of human resources and administrative capacity for management of the programme;
the suitability of the procedures for monitoring the programme and for collecting the data necessary to carry out evaluations;
the adequacy of planned measures to promote equal opportunities between men and women and to prevent any discrimination.
Article 17
Evaluation during the programming period
Article 18
Ex post evaluation
At its own initiative and in close cooperation with the Member States, the Commission shall carry out, with the assistance of external experts, an ex-post evaluation, to assess the effectiveness and efficiency of the Fund and the sustainability of results obtained, as well as to measure the added value of the Fund. This ex post evaluation shall be completed by 31 December 2024.
Article 19
Information and communication
The managing authority shall, in order to ensure transparency in the support of the Fund, maintain a list of operations supported by the Fund in a spread sheet data format, which allows the data to be sorted, searched, extracted, compared and easily published on the internet. The list of operations shall include at least the following information:
the name and address of the beneficiary;
the allocated amount of Union funding;
for OP I, the type of material deprivation addressed.
The managing authority shall update the list of operations at least every twelve months.
Beneficiaries and partner organisations which have websites shall also provide a short description of the operation on their website, including its aims and results, and highlighting the financial support from the Union.
In the case of OP II:
the Member State or the managing authority shall be responsible for organising:
a main information activity to publicise the launch of the operational programme; and
at least one main information activity a year to promote the funding opportunities and the strategies pursued and/or present the achievements of the operational programme, including, where relevant, examples of operations;
during implementation of an operation, the beneficiary shall inform the public about the support obtained from the Fund by ensuring that those taking part in the operation have been informed of the support from the Fund;
any document, including any attendance or other certificate, concerning an operation shall include a statement to the effect that the operational programme was supported by the Fund;
the managing authority shall ensure that potential beneficiaries have access to the relevant information on the funding opportunities, the launching of application calls and conditions thereof and the criteria for selecting the operations to be supported.
TITLE IV
FINANCIAL SUPPORT FROM THE FUND
Article 20
Co-financing
Requests for modification of the co-financing rate shall be submitted in accordance with the procedure for the amendment of operational programmes set out in Article 9 and shall be accompanied by a revised programme. The co-financing rate of 100 % shall apply only if the relevant amendment of the operational programme is approved by the Commission before the submission of the final application for interim payment in accordance with Article 45(2).
Before submitting the first payment application for the accounting year starting 1 July 2021, Member States shall notify the table referred to in section 5.1 of the operational programme templates set out in Annex I, confirming the co-financing rate which was applicable during the accounting year ending 30 June 2020.
Article 21
Increase in payments for Member States with temporary budgetary difficulties
At the request of a Member State, interim payments and payments of the final balance may be increased by 10 percentage points above the co-financing rate applicable to the operational programme. The increased rate, which can not exceed 100 %, shall apply to requests for payment relating to the accounting period in which the Member State has submitted its request and subsequent accounting periods during which the Member State meets one of the following conditions:
where the Member State concerned has adopted the euro, it receives macro-financial assistance from the Union in accordance with Council Regulation (EU) No 407/2010 ( 4 );
where the Member State concerned has not adopted the euro, it receives medium-term financial assistance in accordance with Council Regulation (EC) No 332/2002 ( 5 );
financial assistance is made available to it in accordance with the Treaty establishing the European Stability Mechanism.
Article 22
Eligibility period
By way of derogation from the first subparagraph, expenditure for operations for fostering crisis response capacity to address the outbreak of COVID-19 shall be eligible from 1 February 2020.
Article 23
Eligibility of operations
The food and/or basic material assistance for the most deprived persons may also be purchased by a public body and made available free of charge to the partner organisations. In that case, the food may be obtained from the use, processing or sale of the products disposed of in accordance with Article 16(2)of Regulation (EU) No 1308/2013, provided that this is economically the most favourable option and does not unduly delay the delivery of the food products to the partner organisations. Any amount derived from such a transaction shall be used for the benefit of the most deprived persons, and shall not be applied so as to diminish the obligation of the Member States, provided in Article 20 of this Regulation, to co-finance the programme.
The Commission shall apply the procedures adopted pursuant to point (i) of Article 20 of Regulation (EU) No 1308/2013 by which the products referred to therein may be used, processed or sold for the purposes of this Regulation, in order to ensure their maximum efficiency.
Article 24
Forms of support
The Fund shall be used by Member States to provide support in the forms of grants, procurement or a combination thereof. However, that support shall not take the form of aid falling under Article 107(1) TFEU.
Article 25
Forms of grants
Grants may take the following forms:
reimbursement of eligible costs actually incurred and paid;
reimbursement on the basis of unit costs;
lump sums not exceeding EUR 100 000 of public support;
flat-rate financing, determined by the application of a percentage to one or several defined categories of costs.
The amounts referred to in points (b), (c) and (d) of paragraph 1 shall be established on the basis of:
a fair, equitable and verifiable calculation method based on one of the following:
statistical data or other objective information;
the verified historical data of individual beneficiaries or the application of their usual cost accounting practices;
methods and corresponding unit costs, lump sums and flat-rate financing applied under schemes for grants funded entirely by the Member State concerned for a similar type of operation and beneficiary;
rates established by this Regulation;
a case-by-case basis by reference to a draft budget agreed ex ante by the managing authority, where public support does not exceed EUR 100 000 ;
rules for the application of corresponding unit costs, lump sums and flat rates applicable under Union policies for a similar type of operation and beneficiary.
Article 26
Eligibility of expenditure
Notwithstanding paragraph 1, the costs eligible for a support from OP I shall be:
the cost of purchasing food and/or basic material assistance and the cost of purchasing pers onal protective materials and equipment for partner organisations;
where a public body purchases the food or basic material assistance and provides them to partner organisations, the costs of transporting food or basic material assistance to the storage depots of the partner organisations and storage costs at a flat-rate of 1 % of the costs referred to in point (a) or, in duly justified cases, costs actually incurred and paid;
the administrative, preparation, transport and storage costs borne by the partner organisations at a flat-rate of 5 % of the costs referred to in point (a); or 5 % of the value of the food products disposed of in accordance with Article 16 of Regulation (EU) No 1308/2013;
the costs of partner organisations for collection, transport, storage and distribution of food donations and directly related awareness raising activities;
the costs of accompanying measures undertaken and declared by the partner organisations delivering directly or under cooperation agreements the food and/or basic material assistance to the most deprived persons at a flat-rate of 5 % of the costs referred to in point (a) of this paragraph; or 5 % of the value of the food products disposed of in accordance with Article 16 of Regulation (EU) No 1308/2013.
The following costs shall not be eligible for a support from the operational programme:
interest on debt;
provision of infrastructure;
costs of second-hand goods;
value added tax except where it is non-recoverable under national VAT legislation.
Article 26a
Eligibility of expenditure for operations supported under OP I during their suspension as a result of the outbreak of COVID-19
Delays in the delivery of food and/or basic material assistance as a result of the outbreak of COVID-19 shall not lead to a reduction of the eligible costs borne by the purchasing body or partner organisations in accordance with Article 26(2). Such costs may be declared to the Commission in their entirety in accordance with Article 26(2) before the food and/or basic material assistance is delivered to the most deprived persons, provided that delivery is resumed after the end of the crisis associated with the outbreak of COVID-19.
Where food is spoiled because of the suspension of delivery as a result of the outbreak of COVID-19, the costs set out in point (a) of Article 26(2) shall not be reduced.
Article 26b
Eligibility of expenditure for operations supported under OP II or technical assistance during their suspension as a result of the outbreak of COVID-19
Where the implementation of operations is suspended as a result of the outbreak of COVID-19, a Member State may consider the expenditure during the suspension to be eligible expenditure even if no services are delivered, provided that all of the following conditions are met:
the implementation of the operation is suspended after 31 January 2020;
the suspension of the operation is due to the outbreak of COVID-19;
the expenditure has been incurred and paid;
the expenditure constitutes a genuine cost to the beneficiary and cannot be recovered or compensated for; for recoveries and compensation which are not provided by the Member State, the Member State may consider this condition to be met on the basis of a declaration by the beneficiary; recoveries and compensation shall be deducted from the expenditure;
the expenditure is limited to the period of the suspension of the operation.
For operations for which the beneficiary is reimbursed on the basis of simplified cost options and where the implementation of the actions constituting the basis for reimbursement is suspended as a result of the outbreak of COVID-19, the Member State concerned may reimburse the beneficiary on the basis of the outputs planned for the period of the suspension, even if no actions are delivered, provided that all of the following conditions are met:
the implementation of the actions is suspended after 31 January 2020;
the suspension of the actions is due to the outbreak of COVID-19;
the simplified cost options correspond to a genuine cost borne by the beneficiary, which shall be demonstrated by the beneficiary, and cannot be recovered or compensated for; for recoveries and compensation which are not provided by the Member State, the Member State may consider this condition to be met on the basis of a declaration by the beneficiary; recoveries and compensation shall be deducted from the amount corresponding to the simplified cost option;
the reimbursement to the beneficiary is limited to the period of the suspension of the actions.
For the operations referred to in the first subparagraph of this paragraph, the Member State may also reimburse the beneficiary on the basis of costs referred to in point (a) of Article 25(1), provided that the conditions set out in paragraph 1 of this Article are met.
Where a Member State reimburses the beneficiary on the basis of both the first and the second subparagraphs, it shall ensure that the same expenditure is only reimbursed once.
Article 26c
Eligibility of expenditure for operations supported under OP II or technical assistance that are not fully implemented as a result of the outbreak of COVID-19
A Member State may consider the expenditure for operations that are not fully implemented as a result of the outbreak of COVID-19 to be eligible expenditure, provided that all of the following conditions are met:
the implementation of the operation ceases after 31 January 2020;
the cessation of the implementation of the operation is due to the outbreak of COVID-19;
the expenditure prior to the cessation of the implementation of the operation was incurred by the beneficiary and paid.
For operations for which the beneficiary is reimbursed on the basis of simplified cost options, a Member State may consider the expenditure for operations that are not fully implemented as a result of the outbreak of COVID-19 to be eligible expenditure, provided that all of the following conditions are met:
the implementation of the operation ceases after 31 January 2020;
the cessation of the implementation of the operation is due to the outbreak of COVID-19;
the actions covered by the simplified cost options were at least partly delivered prior to the cessation of the implementation of the operation.
For the operations referred to in the first subparagraph of this paragraph, the Member State may also reimburse the beneficiary on the basis of costs referred to in point (a) of Article 25(1), provided that the conditions set out in paragraph 1 of this Article are met.
Where a Member State reimburses the beneficiary on the basis of both the first and the second subparagraphs, it shall ensure that the same expenditure is only reimbursed once.
Article 27
Technical assistance
TITLE V
MANAGEMENT AND CONTROL
Article 28
General principles of management and control systems
Management and control systems shall, in accordance with Article 5(7), provide for:
a description of the functions of each body involved in management and control, and the allocation of functions within each body;
compliance with the principle of separation of functions between and within such bodies;
procedures for ensuring the correctness and regularity of expenditure declared;
computerised systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting;
systems for reporting and monitoring where the body responsible entrusts execution of tasks to another body;
arrangements for auditing the functioning of the management and control systems;
systems and procedures to ensure an adequate audit trail;
the prevention, detection and correction of irregularities, including fraud, and the recovery of amounts unduly paid, together with any interest on late payments.
Article 29
Responsibilities under shared management
In accordance with the principle of shared management, Member States and the Commission shall be responsible for the management and control of programmes in accordance with their respective responsibilities laid down in this Regulation.
Article 30
Responsibilities of Member States
The Member States shall not notify the Commission of irregularities in relation to the following cases:
where the irregularity consists solely of the failure to execute, in whole or in part, an operation included in the co-financed operational programme owing to the bankruptcy of the beneficiary;
those brought to the attention of the managing authority or certifying authority by the beneficiary voluntarily and before detection by either authority, whether before or after the payment of the public contribution;
those which are detected and corrected by the managing authority or certifying authority before inclusion of the expenditure concerned in a statement of expenditure submitted to the Commission.
In all other cases, in particular those preceding a bankruptcy or in cases of suspected fraud, the detected irregularities and the associated preventive and corrective measures shall be reported to the Commission.
When amounts unduly paid to a beneficiary for an operation cannot be recovered and this is as a result of fault or negligence on the part of a Member State, that Member State shall be responsible for reimbursing the amounts concerned to the budget of the Union. Member States may decide not to recover an amount unduly paid if the amount to be recovered from the beneficiary, not including interest, does not exceed EUR 250 in contribution from the Fund to an operation in an accounting year.
The Commission shall be empowered to adopt delegated acts in accordance with Article 62 laying down additional detailed rules on the criteria for determining the cases of irregularity to be reported, the data to be provided and on the conditions and procedures to be applied to determine whether amounts which are irrecoverable shall be reimbursed by Member States.
The Commission shall adopt implementing acts in accordance with the advisory procedure under Article 63(2) setting out the frequency of the reporting and the reporting format to be used.
Article 31
Designation of authorities
Article 32
Functions of the managing authority
As regards the management of the operational programme, the managing authority shall:
where relevant, support the work of the monitoring committee referred to in Article 11 and provide it with the information it requires to carry out its tasks, in particular the data relating to the progress of the operational programme in achieving its objectives, financial data and data relating to indicators;
draw up and, after consultation of the relevant stakeholders, while avoiding conflicts of interests, for OP I, or after approval the monitoring committee referred to in Article 11 for OP II, submit to the Commission annual and final implementation reports referred to in Article 13;
make available to intermediate bodies and beneficiaries information that is relevant to the execution of their tasks and the implementation of operations respectively;
establish a system to record and store in computerised form data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on individual participants in operations co-financed by OP II;
ensure that the data referred to in point (d) is collected, entered and stored in the system, referred to in point (d) in compliance with the provisions of Directive 95/46/CE and where available, broken down by gender.
As regards the selection of operations, the managing authority shall:
draw up and, where relevant once approved, apply appropriate selection procedures and/or criteria, that are non-discriminatory and transparent;
ensure that the selected operation:
falls within the scope of the Fund and the operational programme;
fulfils the criteria set out in the operational programme and in Articles 22, 23 and 26;
takes into account, where relevant, the principles set out in Article 5(11), (12), (13) and (14);
ensure that the beneficiary is provided with a document setting out the conditions for support for each operation including the specific requirements concerning the products or services to be delivered under the operation, the financing plan, and the time-limit for execution;
satisfy itself that the beneficiary has the administrative, financial and operational capacity to fulfil the conditions referred to in point (c) before approval of the operation;
satisfy itself that, where the operation has started before the submission of an application for funding to the managing authority, applicable law relevant for the operation has been complied with;
determine the type of material assistance for OP I and the type of action for OP II to which the expenditure of an operation shall be attributed.
As regards the financial management and control of the operational programme, the managing authority shall:
verify that the co-financed products and services have been delivered, that the operation complies with applicable law, the operational programme and the conditions for support of the operation and,
where costs are to be reimbursed pursuant to point (a) of Article 25(1), that the amount of expenditure declared by the beneficiaries in relation to those costs has been paid;
where costs are to be reimbursed pursuant to points (b), (c) and (d) of Article 25(1), that the conditions for reimbursement of expenditure to the beneficiary have been met;
ensure that beneficiaries involved in the implementation of operations reimbursed on the basis of eligible costs actually incurred maintain either a separate accounting system or an adequate accounting code for all transactions relating to an operation;
put in place effective and proportionate anti-fraud measures taking into account the risks identified;
set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements of point (g) of Article 28;
draw up the management declaration and annual summary referred to in point (a) and (b) of the first subparagraph of Article 59(5) of the Financial Regulation.
Verifications pursuant to point (a) of paragraph 4 shall include the following procedures:
administrative verifications in respect of each application for reimbursement by beneficiaries;
on-the-spot verifications of operations.
The frequency and coverage of the on-the-spot verifications shall be proportionate to the amount of public support to an operation and to the level of risk identified by such verifications and audits by the audit authority for the management and control system as a whole.
The Commission shall adopt implementing acts laying down the technical specifications of the system established under point (d) of paragraph 2 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 63(3).
Article 33
Functions of the certifying authority
The certifying authority of an operational programme shall be responsible in particular for:
drawing up and submitting payment applications to the Commission and certifying that they result from reliable accounting systems, are based on verifiable supporting documents and have been subject to verifications by the managing authority;
drawing up the accounts referred to in point (a) of the first subparagraph of Article 59(5) of the Financial Regulation;
certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in them complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law;
ensuring that there is a system which records and stores, in computerised form, accounting records for each operation, and which supports all the data required for drawing up payment applications and accounts, including records of amounts recoverable, amounts recovered and amounts withdrawn following cancellation of all or part of the contribution for an operation or an operational programme;
ensuring for the purposes of drawing up and submitting payment applications that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure;
taking account, when drawing up and submitting payment applications, of the results of all audits carried out by or under the responsibility of the audit authority;
maintaining, in a computerised form, accounting records of expenditure declared to the Commission and of the corresponding public contribution paid to beneficiaries;
keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation. Amounts recovered shall be repaid to the budget of the Union prior to the closure of the operational programme by deducting them from the subsequent statement of expenditure.
Article 34
Functions of the audit authority
The declared expenditure shall be audited based on a representative sample or, where appropriate, on substantive testing and, as a general rule, on statistical sampling methods.
A non- statistical sampling method may be used on the professional judgement of the audit authority, in duly justified cases, in accordance with internationally accepted audit standards and in any case where the number of operations for an accounting year is insufficient to allow the use of a statistical method.
In such cases, the size of the sample shall be sufficient to enable the audit authority to draw up a valid audit opinion in accordance with point (b) of the first subparagraph of Article 59(5) of the Financial Regulation.
The non-statistical sample method shall cover a minimum of 5 % of operations for which expenditure has been declared to the Commission during an accounting year and 10 % of the expenditure which has been declared to the Commission during an accounting year.
Where the total amount of support from the Fund to an OP I does not exceed EUR 35 000 000 , the audit authority shall be allowed to limit the audit activities to an annual system audit that includes substantive testing on a combination of random and risk-based testing of operations. The audit work shall be carried out in accordance with internationally accepted audit standards and shall quantify annually the level of error included in the declarations of expenditure certified to the Commission.
The audit authority shall draw up:
an audit opinion in accordance with point (b) of the first subparagraph of Article 59(5) of the Financial Regulation;
a control report setting out the main findings of the audits carried out in accordance with paragraph 1, including findings with regard to deficiencies found in the management and control systems, and the proposed and implemented corrective actions.
Where a common management and control system applies to two operational programmes, the information required under point (b) of the first subparagraph may be grouped in a single report.
Article 35
Procedure for the designation of the managing authority and the certifying authority
The independent audit body shall be the audit authority, or another public or private law body with the necessary audit capacity, which is independent of the managing authority and, where applicable, of the certifying authority, and which shall carry out its work taking account of internationally accepted audit standards.
The Commission may make observations within two months of receipt of the documents referred to in the first subparagraph.
Without prejudice to Article 46, the examination of those documents shall not interrupt the treatment of applications for interim payments.
Where the designated authority fails to implement the required remedial action within the period of probation determined by the Member State, the Member State, at an appropriate level, shall end its designation.
The Member State shall notify the Commission without delay when a designated authority is put under probation, providing information on the respective period of probation, when following implementation of remedial actions the probation is ended, as well as when the designation of an authority is ended. The notification that a designated body is put on probation by the Member State, without prejudice to the application of Article 46, shall not interrupt the treatment of applications for interim payments.
Article 36
Commission powers and responsibilities
Commission officials or authorised Commission representatives, duly empowered to carry out on-the-spot audits or checks, shall have access to all necessary records, documents and metadata, irrespective of the medium in which they are stored, relating to operations supported by the Fund or to management and control systems. Member States shall provide copies of such records, documents and metadata to the Commission upon request.
The powers set out in this paragraph shall not affect the application of national provisions which reserve certain acts for agents specifically designated by national legislation. Commission officials and authorised representatives shall not take part, inter alia, in home visits or the formal questioning of persons within the framework of national legislation. However, such officials and representatives shall have access to the information thus obtained without prejudice to the competences of national courts and in full respect of the fundamental rights of the legal subjects concerned.
Article 37
Cooperation with audit authorities
TITLE VI
FINANCIAL MANAGEMENT, EXAMINATION AND ACCEPTANCE OF ACCOUNTS, FINANCIAL CORRECTIONS AND DECOMMITMENTS
CHAPTER 1
Financial management
Article 38
Budget commitments
The budget commitments of the Union in respect of each operational programme shall be made in annual instalments during the period between 1 January 2014 and 31 December 2020. The decision of the Commission adopting an operational programme shall constitute a financing decision within the meaning of Article 84 of the Financial Regulation and once notified to the Member State concerned, a legal commitment within the meaning of that Regulation.
For each operational programme, the budget commitment for the first instalment shall follow the adoption of the operational programme by the Commission.
The budget commitments for subsequent instalments shall be made by the Commission before 1 May of each year, on the basis of the decision referred to in the second paragraph, except where Article 16 of the Financial Regulation applies.
Article 39
Payments by the Commission
Article 40
Interim payments and payment of the final balance by the Commission
Article 41
Payment applications
Payment applications shall include for the operational programme as a whole and for technical assistance referred to in Article 27(4):
the total amount of eligible public expenditure incurred by beneficiaries and paid in implementing operations, as entered in the accounting system of the certifying authority;
the total amount of public expenditure incurred in implementing operations as entered in the accounting system of the certifying authority.
Article 42
Payments to beneficiaries
The payment deadline referred to in paragraph 2 may be suspended by the managing authority in either of the following duly justified cases:
the amount of the payment claim is not due or the appropriate supporting documents, including the documents necessary for management verifications under point (a) of Article 32(4), have not been provided;
an investigation has been initiated in relation to a possible irregularity affecting the expenditure concerned.
The beneficiary concerned shall be informed in writing of the suspension and the reasons for it. The remaining time allowed for payment shall begin to run again from the date on which the requested information or documents are received or the investigation has been carried out.
Article 43
Use of the euro
Article 44
Payment and clearance of pre-financing
Article 45
Deadline for presentation of interim payment applications and for their payment
Article 46
Interruption of the payment deadline
The payment deadline for an interim payment claim may be interrupted by the authorising officer by delegation within the meaning of the Financial Regulation for a maximum period of six months if:
following information provided by a national or Union audit body, there is clear evidence to suggest a significant deficiency in the functioning of the management and control system;
the authorising officer by delegation has to carry out additional verifications following information that has come to that officer's attention alerting him or her that expenditure in a request for payment is linked to an irregularity having serious financial consequences;
there is a failure to submit one of the documents required under Article 59(5) of the Financial Regulation.
The Member State may agree to an extension of the interruption period for another three months.
Article 47
Suspension of payments
All or part of the interim payments may be suspended by the Commission if one or more of the following conditions are met:
there is a serious deficiency in the effective functioning of the management and control system of the operational programme, which has put at risk the Union contribution to the operational programme and for which corrective measures have not been taken;
expenditure in a statement of expenditure is linked to an irregularity having serious financial consequences which has not been corrected;
the Member State has failed to take the necessary action to remedy the situation giving rise to an interruption under Article 46;
there is a serious deficiency in the quality and reliability of the monitoring system or of the data on indicators.
CHAPTER 2
Preparation, examination and acceptance of accounts and closure of operational programmes
Article 48
Submission of information
For each year from 2016 until and including 2025, Member States shall submit to the Commission by the deadline set out in Article 59(5) of the Financial Regulation, the following documents referred to in that Article, namely:
the accounts referred to in Article 49(1) of this Regulation, for the preceding accounting year;
the management declaration and the annual summary referred to in point (e) of Article 32(4) of this Regulation, for the preceding accounting year;
the audit opinion and the control report referred to in points (a) and (b) of Article 34(5) of this Regulation for the preceding accounting year.
Article 49
Preparation of the accounts
The accounts referred to in point (a) of the first subparagraph of Article 59(5) of the Financial Regulation shall be submitted to the Commission for each operational programme. The accounts shall cover the accounting year and shall include the following:
the total amount of eligible public expenditure entered into the accounting systems of the certifying authority which has been included in payment applications submitted to the Commission, in accordance with Article 41 and Article 45(2), by 31 July following the end of the accounting year, the total amount of the corresponding eligible public expenditure incurred in implementing operations, and the total amount of corresponding payments made to beneficiaries under Article 42(2);
the amounts withdrawn and recovered during the accounting year, the amounts to be recovered as at the end of the accounting year and the irrecoverable amounts;
a reconciliation between the expenditure stated pursuant to point (a) and the expenditure declared in respect of the same accounting year in payment applications, accompanied by an explanation of any differences.
Article 50
Examination and acceptance of accounts
Upon request by the Commission, the Member State shall provide all necessary additional information to enable the Commission to determine whether the accounts are complete, accurate and true by the deadline set out in the first subparagraph of this paragraph.
On the basis of the accepted accounts the Commission shall calculate the amount chargeable to the Fund for the accounting year and the consequent adjustments in relation to the payments to the Member State. The Commission shall take into account:
the amounts in the accounts referred to in point (a) of Article 49(1), and to which the co-financing rate defined in Article 20 is to be applied;
the total amount of payments made by the Commission during that accounting year, consisting of the amount of interim payments paid by the Commission in accordance with Article 21 and Article 40(1).
Article 51
Availability of documents
In the case of operations other than those referred to in the first subparagraph, all supporting documents shall be made available for a two year period from 31 December following the submission of the accounts in which the final expenditure of the completed operation is included.
A managing authority may decide to apply to operations for which the total eligible expenditure is less than EUR 1 000 000 the rule referred to in second subparagraph.
The time period referred to in the first subparagraph shall be interrupted either in the case of legal proceedings or by a duly justified request of the Commission.
Article 52
Submission of closure documents and payment of the final balance
CHAPTER 3
Financial corrections and recoveries
Article 53
Financial corrections by Member States
Article 54
Financial corrections by the Commission
A breach of applicable law shall lead to a financial correction only in relation to expenditure which has been declared to the Commission and where one of the following conditions is met:
the breach has affected the selection of an operation by the body responsible for support from the Fund or in cases where, due to the nature of the breach, it is not possible to establish that impact but there is a substantiated risk that the breach has had such an effect;
the breach has affected the amount of expenditure declared for reimbursement by the budget of the Union or in cases where, due to the nature of the breach, it is not possible to quantify its financial impact but there is a substantiated risk that the breach has had such an effect.
Article 55
Criteria for financial corrections by the Commission
The Commission shall make financial corrections by means of implementing acts by cancelling all or part of the Union contribution to an operational programme in accordance with Article 54 where, after carrying out the necessary examination, it concludes that:
there is a serious deficiency in the effective functioning of the management and control system of the operational programme which has put at risk the Union contribution already paid to the operational programme;
the Member State has not complied with its obligations under Article 53 prior to the opening of the correction procedure under this paragraph;
expenditure contained in a payment application is irregular and has not been corrected by the Member State prior to the opening of the correction procedure under this paragraph.
The Commission shall base its financial corrections on individual cases of identified irregularity and shall take account of whether an irregularity is systemic. Where it is not possible to quantify precisely the amount of irregular expenditure charged to the Fund, the Commission shall apply a flat-rate or extrapolated financial correction.
Article 56
Procedure for financial corrections by the Commission
The first subparagraph shall not apply in the case of a serious deficiency in the effective functioning of a management and control system which, prior to the date of detection by the Commission or the European Court of Auditors:
had been identified in the management declaration, annual control report or the audit opinion submitted to the Commission in accordance with Article 59(5) of the Financial Regulation, or in other audit reports of the audit authority submitted to the Commission and appropriate measures taken; or
had been the subject of appropriate remedial measures by the Member State.
The assessment of serious deficiencies in the effective functioning of a management and control system shall be based on the applicable law when the relevant management declarations, annual control reports and audit opinions were submitted.
When deciding on a financial correction the Commission shall:
respect the principle of proportionality by taking account of the nature and gravity of the serious deficiency in the effective functioning of a management and control system and its financial implications for the budget of the Union;
for the purpose of applying a flat-rate or extrapolated correction, exclude irregular expenditure previously detected by the Member State which has been the subject of an adjustment in the accounts in accordance with Article 50(10), and expenditure subject to an ongoing assessment of its legality and regularity under Article 49(2);
take into account flat-rate or extrapolated corrections applied to the expenditure by the Member State for other serious deficiencies detected by the Member State when determining the residual risk for the budget of the Union.
Article 57
Repayment
Article 58
Proportional control of operational programmes
CHAPTER 4
Decommitment
Article 59
Decommitment
Article 60
Exception to the decommitment
The amount concerned by decommitment shall be reduced by the amounts equivalent to that part of the budget commitment for which:
the operations are suspended by a legal proceeding or by an administrative appeal having suspensory effect; or
it has not been possible to make a request for payment for reasons of force majeure seriously affecting implementation of all or part of the operational programme.
The national authorities claiming force majeure under point (b) of the first subparagraph shall demonstrate the direct consequences of the force majeure on the implementation of all or part of the operational programme.
For the purpose of points (a) and (b) of the first subparagraph, the reduction may be requested once, if the suspension or force majeure lasted no longer than one year, or a number of times that corresponds to the duration of the force majeure or the number of years between the date of the legal or administrative decision suspending the implementation of the operation and the date of the final legal or administrative decision.
Article 61
Procedure
TITLE VII
DELEGATIONS OF POWER, IMPLEMENTING AND FINAL PROVISIONS
Article 62
Exercise of the delegation
If, on expiry of that period, neither the European Parliament nor the Council has objected to the delegated act, it shall be published in the Official Journal of the European Union and shall enter into force at the date stated therein.
The delegated act may be published in the Official Journal of the European Union and enter into force before the expiry of that period if the European Parliament and the Council have both informed the Commission of their intention not to raise objections.
If the European Parliament or the Council objects to a delegated act, the act shall not enter into force. The institution that objects to the delegated act shall state the reasons for its objections.
Article 63
Committee Procedure
Where the committee delivers no opinion, the Commission shall not adopt the draft implementing act in respect of the implementing powers referred to in the second subparagraph of Article 32(8) of this Regulation, and the third subparagraph of Article 5(4) of Regulation (EU) No 182/2011 shall apply.
Article 63a
Applicability
Article 6a shall not apply to or in the United Kingdom. References to Member States in that Article shall be understood as not including the United Kingdom.
Article 64
Entry into force
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union. It shall apply from 1 January 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
OPERATIONAL PROGRAMME TEMPLATES
1. Template for Operational Programme OP I
Chapter Section Sub-section |
Description / Observations |
Size (characters) |
|
1. |
IDENTIFICATION |
The purpose of this section is to identify only the programme concerned. This section shall clearly state the following: Member State Name of the Operational Programme CCI |
200 |
2. |
PROGRAMME FORMULATION |
|
|
2.1. |
Situation |
An identification and a justification of the material deprivation(s) to be addressed |
4 000 |
Indication of the type of material deprivation(s) retained for the OP. |
200 |
||
2.2. |
Material deprivation addressed |
One section (and the corresponding sub-sections) shall be provided for each type of material deprivation to be addressed. |
|
2.2.1. |
Description |
Description of the main characteristics of the distribution of food or basic material assistance to be provided and the corresponding accompanying measures. |
4 000 |
2.2.2. |
National schemes |
Description of the national schemes to be supported |
2 000 |
2.3. |
Other |
Any other information deemed necessary |
4 000 |
3. |
IMPLEMENTATION |
|
|
3.1. |
Identification of most deprived persons |
Description of the mechanism setting the eligible criteria of the most deprived persons, differentiated if necessary by type of material deprivation addressed. |
2 000 |
3.2. |
Selection of operations |
Criteria for the selection of operations and the description of the selection mechanism, differentiated if necessary by type of material deprivation addressed. |
2 000 |
3.3. |
Selection of partner organisations |
Criteria for the selection of partner organisations, differentiated if necessary by type of material deprivation addressed. |
2 000 |
3.4. |
Complementarity with ESF |
Description of the mechanism to ensure complementarity with the ESF |
4 000 |
3.5. |
Institutional set-up |
The identification of the managing authority, the certifying authority where applicable, the audit authority and the body to which payments will be made by the Commission |
2 000 |
3.6. |
Monitoring and evaluation |
Description of how the programme implementation will be monitored. |
4 000 |
3.7. |
Technical assistance |
The description of the planned use of technical assistance pursuant to Article 27(4), including actions to reinforce the administrative capacity of the beneficiaries in relation to sound financial management of operations |
4 000 |
4. |
INVOLVEMENT OF STAKEHOLDERS |
A description of the measures taken to involve all relevant stakeholders as well as, where appropriate, the competent regional, local and other public authorities in the preparation of the operational programme. |
2 000 |
5. |
FINANCIAL PLAN |
This section shall contain: 5.1. a table specifying for each year in accordance with Article 20 the amount of the financial appropriation envisaged for support from the Fund and the co-financing; 5.2. a table specifying, for the whole programming period, the amount of the total financial appropriation of the support from the operational programme for each type of material deprivation addressed as well as the corresponding accompanying measures. |
Text: 1 000 Data in CSV or XLS format |
Format for financial data (section 5):
Financing plan of the operational programme giving the annual commitment of the Fund and corresponding national co-financing in the operational programme (in EUR)
|
Total |
2014 |
2015 |
…. |
2020 |
Fund (a) |
|
|
|
|
|
National co-financing (b) |
|
|
|
|
|
public expenditure (c) = (a) + (b) |
|
|
|
|
|
Co-financing rate (d) = (a) / (c) |
|
|
Financing plan giving the amount of the total financial appropriations of the support from the operational programme for each type of material deprivation addressed as well as the corresponding accompanying measures (in EUR)
Type of material assistance |
Public expenditure |
Total |
|
Technical assistance |
|
Type of material assistance 1 |
|
of which, accompanying measures |
|
Type of material assistance 2 |
|
of which, accompanying measures |
|
|
|
Type of material assistance n |
|
of which, accompanying measures |
|
2. Template for Operational Programme OP II
Chapter Section Sub-section |
Description / Observations |
Size (characters) |
|
1. |
IDENTIFICATION |
The purpose of this section is only to identify the programme concerned. This section shall clearly state the following: Member State Name of the Operational Programme CCI |
200 |
2. |
PROGRAMME FORMULATION |
|
|
2.1. |
Strategy |
Description of strategy for the programme contribution to the promotion of social cohesion and poverty reduction in accordance with the Europe 2020 strategy, including a justification of the choice of assistance priority; |
20 000 |
2.2. |
Intervention logic |
Identification of the national needs |
3 500 |
Specific objectives of the operational programme |
7 000 |
||
Expected results and corresponding output and results indicators, with a baseline and a target value (for each specific objective) |
3 500 |
||
Identification of the most deprived persons to be targetted |
3 500 |
||
Financial indicators |
2 000 |
||
2.3. |
Other |
Any other information deemed necessary |
3 500 |
3 |
IMPLEMENTATION |
|
|
3.1. |
Actions |
Description of the types and examples of actions to be supported and their contribution to the specific objectives |
7 000 |
3.2. |
Selection of operations |
Guiding principles for the selection of operations, differentiated, if necessary, by type of actions |
3 500 |
3.3. |
Beneficiaries |
Identification of types of beneficiaries (where appropriate), differentiated, if necessary by type of actions |
3 500 |
3.4. |
Complementarity with ESF |
Description of the mechanism to ensure complementarity with the ESF and prevention of overlap and double funding |
4 000 |
3.5. |
Institutional set-up |
The identification of the managing authority, the certifying authority where applicable, the audit authority and the body to which payments will be made by the Commission |
2 000 |
3.6. |
Monitoring and evaluation |
This sub-section shall describe how the programme implementation will be monitored. There is, in particular, a need to explain how indicators will be used to track programme implementation. The indicators shall include financial indicators relating to expenditures allocated and programme specific output indicators relating to the operations supported and programme specific result indicators in relation to each specific objective. |
4 000 |
3.7. |
Technical assistance |
The description of the planned use of technical assistance pursuant to Article 27(4), including actions to reinforce the administrative capacity of the beneficiaries in relation to sound financial management of operations |
4 000 |
4. |
INVOLVEMENT OF STAKEHOLDERS |
A description of the measures taken to involve all relevant stakeholders as well as, where appropriate, the competent regional, local and other public authorities in the preparation of the operational programme; |
2 000 |
5. |
FINANCIAL PLAN |
This section shall contain: 5.1. a table specifying for each year in accordance with Article 20 the amount of the financial appropriation envisaged for support from the Fund and the co-financing; 5.2. a table specifying, for the whole programming period, the amount of the total financial appropriation of the support from the operational programme for each type of action supported |
Text: 1 000 Data in CSV or XLS format |
Format for financial data (section 5):
Financing plan of the operational programme giving the annual commitment of the Fund and corresponding national co-financing in the operational programme (in EUR)
Financing plan giving the amount of the total financial appropriations of the support from the Operational programme for each type of action (in EUR)
Intervention area |
Public expenditure |
Total |
|
Technical Assistance |
|
Type of action 1 |
|
Type of action 2 |
|
… |
|
Type of action n |
|
ANNEX II
Annual breakdown of commitment appropriation for 2014 to 2020 (in 2011 prices)
2014 |
EUR |
485 097 840 |
2015 |
EUR |
485 097 840 |
2016 |
EUR |
485 097 840 |
2017 |
EUR |
485 097 840 |
2018 |
EUR |
485 097 840 |
2019 |
EUR |
485 097 840 |
2020 |
EUR |
485 097 840 |
Total |
EUR |
3 395 684 880 |
ANNEX III
The allocation of the Fund for the period 2014–2020 per Member State (in 2011 prices)
Member States |
EUR |
Belgium |
65 500 000 |
Bulgaria |
93 000 000 |
Czech Republic |
20 700 000 |
Denmark |
3 500 000 |
Germany |
70 000 000 |
Estonia |
7 100 000 |
Ireland |
20 200 000 |
Greece |
249 300 000 |
Spain |
499 900 000 |
France |
443 000 000 |
Croatia |
32 500 000 |
Italy |
595 000 000 |
Cyprus |
3 500 000 |
Latvia |
36 400 000 |
Lithuania |
68 500 000 |
Luxembourg |
3 500 000 |
Hungary |
83 300 000 |
Malta |
3 500 000 |
Netherlands |
3 500 000 |
Austria |
16 000 000 |
Poland |
420 000 000 |
Portugal |
157 000 000 |
Romania |
391 300 000 |
Slovenia |
18 200 000 |
Slovakia |
48 900 000 |
Finland |
20 000 000 |
Sweden |
7 000 000 |
United Kingdom |
3 500 000 |
Total |
3 383 800 000 |
ANNEX IV
Designation Criteria for the managing authority and the certifying authority
1. Internal control environment
(i) existence of an organisational structure covering the functions of managing and certifying authorities and the allocation of functions within each of them, ensuring that the principle of separation of functions, where appropriate, is respected;
(ii) framework for ensuring, in case of delegation of tasks to intermediate bodies, the definition of their respective responsibilities and obligations, verification of their capacities to carry out delegated tasks and the existence of reporting procedures;
(iii) reporting and monitoring procedures for irregularities and for the recovery of amounts unduly paid;
(iv) Plan for allocation of appropriate human resources with necessary technical skills, at different levels and for different functions in the organisation.
2. Risk management
Taking into account the principle of proportionality, a framework for ensuring that an appropriate risk management exercise is conducted when necessary, and in particular, in the event of major modifications to the activities.
3. Management and control activities
A. Managing authority
(i) procedures regarding grant applications, appraisal of applications, selection for funding, including instructions and guidance ensuring the contribution of operations to achieving the specific objectives and results of the operational programme in accordance with the provisions of point (b) of Article 32(3) of this Regulation;
(ii) procedures for management verifications including administrative verifications in respect of each application for reimbursement by beneficiaries and the on-the-spot verifications of operations;
(iii) procedures for treatment of applications for reimbursement by beneficiaries and authorisation of payments;
(iv) procedures for a system to collect, record and store in computerised form data on each operation, including, where appropriate, data on individual participants and a breakdown of data on indicators by gender when required, and to ensure that systems security is in line with internationally accepted standards;
(v) procedures established by the managing authority to ensure that beneficiaries maintain either a separate accounting system or an adequate accounting code for all transactions relating to an operation;
(vi) procedures for putting in place effective and proportionate anti-fraud measures;
(vii) procedures to ensure an adequate audit trail and archiving system;
(viii) procedures to draw up the management declaration of assurance, report on the controls carried out and weaknesses identified, and the annual summary of final audits and controls;
(ix) procedures to ensure the provision to the beneficiary of a document setting out the conditions for support for each operation.
B. Certifying authority
(i) procedures for certifying interim payment applications to the Commission;
(ii) procedures for drawing up the accounts and certifying that they are true, complete and accurate and that the expenditure complies with applicable law taking into account the results of all audits;
(iii) procedures for ensuring an adequate audit trail by maintaining accounting records including amounts recoverable, recovered and withdrawn for each operation in computerised form;
(iv) procedures, where appropriate, to ensure that it receives adequate information from the managing authority on the verifications carried out, and the results of the audits carried out by or under the responsibility of the audit authority.
4. Monitoring
A. Managing authority
(i) where relevant, procedures to support the work of the monitoring committee;
(ii) procedures to draw up and submit to the Commission annual and final implementation reports.
B. Certifying authority
Procedures on the fulfilment of its responsibilities for monitoring the results of the management verifications and the results of the audits carried out by or under the responsibility of the audit authority before submitting payment applications to the Commission.
( 1 ) Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of the procedures for the award of public works contracts, public supply contracts and public service contracts (OJ L 134, 30.4.2004, p. 114).
( 2 ) Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).
( 3 ) Council Regulation (EU) 2020/2094 of 14 December 2020 establishing a European Union Recovery Instrument to support the recovery in the aftermath of the COVID-19 crisis (OJ L 433I, 22.12.2020, p. 23).
( 4 ) Council Regulation (EU) No 407/2010 of 11 May 2010 establishing a European financial stabilisation mechanism (OJ L 118, 12.5.2010, p. 1).
( 5 ) Council Regulation (EC) No 332/2002 of 18 February 2002 establishing a facility providing medium-term financial assistance for Member States' balances of payments (OJ L 53, 23.2.2002, p. 1).