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Document 32021R0629

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Commission Delegated Regulation (EU) 2021/629 of 4 November 2020 amending Delegated Regulations (EU) No 532/2014 and (EU) No 1255/2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived, as regards the detailed minimum requirements for audit purposes and the data to be recorded and stored

C/2020/7504

OJ L 132, 19.4.2021, p. 4–16 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Legal status of the document In force

ELI: http://data.europa.eu/eli/reg_del/2021/629/oj

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Official Journal

19.4.2021

Official Journal of the European Union

L 132/4

COMMISSION DELEGATED REGULATION (EU) 2021/629

of 4 November 2020

amending Delegated Regulations (EU) No 532/2014 and (EU) No 1255/2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived, as regards the detailed minimum requirements for audit purposes and the data to be recorded and stored

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived (1), and in particular Article 13(6) and Article 32(8) and (9) thereof,

Whereas:

(1)	Regulation (EU) No 223/2014 allows the Commission to adopt delegated acts supplementing its non-essential elements with regard to the Fund for European Aid to the Most Deprived (‘FEAD’).

(2)

Commission Delegated Regulation (EU) No 532/2014 (2) supplements Regulation (EU) No 223/2014 with regard to the minimum requirements for the audit trail and on the list of data to be recorded and stored in the system by the managing authority on each operation necessary for monitoring, evaluation, financial management, verification and audit.

(3)	Commission Delegated Regulation (EU) No 1255/2014 (3) supplements Regulation (EU) No 223/2014 by laying down the content of the annual and final implementation reports, including the list of common indicators.

(4)

Regulation (EU) 2020/559 of the European Parliament and of the Council (4) amended Regulation (EU) No 223/2014 as regards the introduction of specific measures for addressing the COVID-19 outbreak. In particular, Regulation (EU) 2020/559 introduced the possibility for Member States to provide food or basic material assistance, or both, to the most deprived indirectly, such as through vouchers, cards or other instruments.

(5)

The indirect provision of food and basic material assistance through vouchers, cards or other instruments entails specific challenges for implementation compared to situations where this assistance is provided directly to the most deprived. It is thus appropriate to provide for specific provisions for the schemes providing assistance directly with regard to the minimum requirements for the audit trail, in order to adjust the list of data to be recorded and stored in the system by the managing authority on each operation for monitoring, evaluation, financial management, verification and audit and to adjust the list of indicators to be reported by the managing authority.

(6)	In order to mitigate the higher risks of irregularities and fraud where the provision of food or basic material assistance, or both, is carried out through vouchers or cards in a paper format, it is appropriate to provide for additional minimum requirements for the audit trail in such cases.

(7)	In order to allow for the prompt application of the measures provided for in this Regulation aiming at preventing irregularities and fraud, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union.

(8)	Delegated Regulations (EU) No 532/2014 and (EU) No 1255/2014 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Delegated Regulation (EU) No 532/2014 is amended as follows:

(1)

The following Article is inserted:

‘Article 3a

Detailed minimum requirements for the audit trail for support provided indirectly to the most deprived, such as through vouchers, cards or other instruments

(Article 32(9) of Regulation (EU) No 223/2014)

1. In addition to the detailed minimum requirements for the audit trail set out in Article 3, the audit trail for operations providing food or basic material assistance, or both, to the most deprived, through vouchers, cards or other instruments in accordance with Article 23(4a) of Regulation (EU) No 223/2014 shall:

(a)

allow to reconcile the total number of vouchers, cards or other instruments issued with the total number of vouchers, cards or other instruments delivered to end-recipients and used based on accounting records and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries;

(b)	allow, with regard to the eligible costs set out in Article 26(2), point (a), to reconcile the aggregate amounts certified to the Commission with the value of vouchers, cards or other instruments used by end-recipients;

(c)	include documents concerning the granting of vouchers, cards or other instruments to end-recipients, their distribution to end-recipients and their use.

For the use of cards, vouchers, or other instruments, the audit trail shall demonstrate that the vouchers, cards or other instruments are used only for the purchase of food or basic material assistance, or both.

2. Where food and/or basic material assistance is provided to the most deprived through vouchers, cards or other instruments in a paper format, the audit trail shall also include the following:

(a)	security measures avoiding falsification taken by the managing authority, intermediate bodies and beneficiaries;

(b)	measures to safeguard the stock of vouchers;

(c)	identification of the bodies identifying end-recipients and the bodies distributing the vouchers, cards or other instruments to end-recipients;

(d)	documentation that the vouchers, cards or other instruments have been received by end-recipients.’;

(2)	Annex I is replaced by the text set out Annex I to this Regulation.

Article 2

The Annex to Delegated Regulation (EU) No 1255/2014 is replaced by the text set out in Annex II to this Regulation.

Article 3

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

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

Done at Brussels, 4 November 2020.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 72, 12.3.2014, p. 1.

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

(3) Commission Delegated Regulation (EU) No 1255/2014 of 17 July 2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived by laying down the content of the annual and final implementation reports, including the list of common indicators (OJ L 337, 25.11.2014, p. 46).

(4) Regulation (EU) 2020/559 of the European Parliament and of the Council of 23 April 2020 amending Regulation (EU) No 223/2014 as regards the introduction of specific measures for addressing the outbreak of COVID-19 (OJ L 130, 24.4.2020, p. 7).

ANNEX I

‘ANNEX I

List of data to be recorded and stored in computerised form in the monitoring system (referred to in Article 2)

Data is required for operations supported by OP I and OP II (1) and for all types of delivery unless otherwise specified in the second column.

Data fields

Indication of type of OP or type of delivery for which data is not required

Data on the beneficiary (2)

1.	Name or unique identifier of each beneficiary

2.	Information whether the beneficiary is public law body or private law body

3.	Information whether VAT on expenditure incurred by the beneficiary is non-recoverable under national VAT legislation

4.	Contact details of the beneficiary

Data on the operation

5.	Name or unique identifier of the operation

6.	Short description of the operation

7.	Date of submission of the application for the operation

8.	Starting date as indicated in the document setting out the conditions for support

9.	End date as indicated in the document setting out the conditions for support

10.	Actual date when the operation is physically completed or fully implemented

11.	Body issuing the document setting out the conditions for support

12.	Date of the document setting out the conditions for support

13.	Currency of the operation

14.	CCI of the programme(s) under which the operation is supported

15.	Type(s) of material assistance addressed

Not applicable for OP II

16.	Type(s) of actions supported

Not applicable for OP I

17.	Code(s) for form of finance

18.	Code(s) for location

19.	Quantity of food purchased by a public body or partner organisation, where applicable

Not applicable for OP II

Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments

20.	Quantity of food obtained by a public body, where applicable, in accordance with Article 23(4) of Regulation (EU) No 223/2014, where applicable

Not applicable for OP II

Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments

21.	Quantity of food delivered to partner organisations, where applicable

Not applicable for OP II

Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments

22.	Quantity of food delivered to end-recipients, where applicable

Not applicable for OP II

Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments

23.	Quantity of basic material assistance purchased by a public body or a partner organisation, where applicable

Not applicable for OP II

Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments

24.	Quantity of basic material assistance delivered to partner organisations, where applicable

Not applicable for OP II

Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments

25.	Quantity of basic material assistance delivered to end-recipients, where applicable

Not applicable for OP II

Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments

26.	Number of vouchers or cards (or other instruments of indirect delivery) issued

Not applicable for OP II

Not applicable to direct delivery of food and/or basic material assistance

27.	Number of vouchers or cards (or other instruments of indirect delivery) delivered to end-recipients

Not applicable for OP II

Not applicable to direct delivery of food and/or basic material assistance

28.	Number of vouchers or cards (or other instruments of indirect delivery) used by end-recipients

Not applicable for OP II

Not applicable to direct delivery of food and/or basic material assistance

29.	Total amount of expenditure loaded in vouchers or cards (or other instruments of indirect delivery) delivered to end-recipients

Not applicable for OP II

Not applicable to direct delivery of food and/or basic material assistance

30.	Total amount of expenditure in vouchers or cards (or other instruments of indirect delivery) used by end-recipients

Not applicable for OP II

Not applicable to direct delivery of food and/or basic material assistance

Data on indicators

31.	Title of common indicators relevant for the operation

32.	Identifier for the common indicators relevant for the operation

33.	Achievement level of common indicators for each year of implementation or at the end of the operation

34.	Title of programme specific indicators relevant for the operation

Not applicable for OP I

35.	Identifier for the programme specific indicators relevant for the operation

Not applicable for OP I

36.	Specific targets for programme specific output indicators

Not applicable for OP I

37.	Achievement level of programme specific output indicators for each year of implementation or at the end of the operation,

Not applicable for OP I

38.	Measurement unit for each output target

Not applicable for OP I

39.	Baseline for result indicators

Not applicable for OP I

40.	Target level for result indicators

Not applicable for OP I

41.	Measurement unit for each result target and baseline

Not applicable for OP I

42.	Measurement unit for each indicator

Financial data on each operation (in the currency applicable to the operation)

43.	Amount of the total eligible cost of the operation approved in the document setting out the conditions for support

44.	Amount of the total eligible costs constituting public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014

45.	Amount of public support, as set out in the document setting out the conditions for support

Data on payment claims from the beneficiary (in the currency applicable to the operation)

46.	Date of receipt of each payment claim from the beneficiary

47.	Date of each payment to the beneficiary on basis of payment claim

48.	Amount of eligible expenditure in payment claim forming the basis for each payment to the beneficiary

49.	Amount of public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014 corresponding to the eligible expenditure forming the basis for each payment

50.	Amount of each payment to the beneficiary on basis of payment claim

51.	Start date of on the spot verifications on the operation carried out pursuant to Article 32(5)(b) of Regulation (EU) No 223/2014

52.	Date of on the spot audits of the operation pursuant to Article 34(1) of Regulation (EU) No 223/2014 and Article 6 of Delegated Regulation (EU) No 532/2014 (3)

53.	Body carrying out the audit or verification

Data on expenditure in payment claim from beneficiary based on real costs(in the currency applicable to the operation)

54.	Eligible public expenditure declared to the Commission established on the basis of costs actually incurred and paid

55.	Public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014 corresponding to the eligible public expenditure declared to the Commission established on the basis of costs actually reimbursed and paid

56.	Contract type if the contract award is subject to the provisions of Directive 2004/18/EC of the European Parliament and of the Council (4) (provision of services/provision of goods) or Directive 2014/23/EU of the European Parliament and of the Council (5)

57.	Contract amount if the contract award is subject to the provisions of Directive 2004/18/EC or Directive 2014/23/EU

58.	Eligible expenditure incurred and paid based on a contract if the contract is subject to the provisions of Directive 2004/18/EC or Directive 2014/23/EU

59.	The procurement procedure used if the contract award is subject to the provisions of Directive 2004/18/EC or Directive 2014/23/EU

60.	Name or unique identifier of the contractor if the contract award is subject to the provisions of Directive 2014/23/EU

Data on expenditure in payment claim from beneficiary based on standard scales of unit costs (amounts in the currency applicable to the operation)

61.	Amount of eligible public expenditure declared to the Commission established on the basis of standard scales of unit costs

62.	Public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014 corresponding to the eligible public expenditure declared to the Commission established on the basis of standard scales of unit costs

63.	Definition of a unit to be used for the purposes of the standard scale of unit costs

64.	Number of units delivered as indicated in the payment claim for each unit item

65.	Unit cost for a single unit for each unit item

Data on expenditure in payment claim from beneficiary based on lump sum payments (amounts in the currency applicable to the operation)

66.	Amount of eligible public expenditure declared to the Commission established on the basis of lump sums

67.	Public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014 corresponding to the eligible public expenditure declared to the Commission established on the basis of lump sums

68.	For each lump sum, deliverables (outputs or results) agreed in the document setting out the conditions for support as the basis for disbursement of lump sum payments

69.	For each lump sum, agreed amount in the document setting out the conditions for support

Data on expenditure in payment claim from beneficiary based on flat rates (in the currency applicable to the operation)

70.	Amount of eligible public expenditure declared to the Commission established on the basis of a flat rate

71.	Public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014 corresponding to the eligible public expenditure declared to the Commission established on the basis of a flat rate

Data on recoveries from the beneficiary

72.	Date of each recovery decision

73.	Amount of public support affected by each recovery decision

74.	Total eligible expenditure affected by each recovery decision

75.	Date of receipt of each amount paid back by the beneficiary following a recovery decision

76.	Amount of public support paid back by the beneficiary following a recovery decision (without interest or penalties)

77.	Total eligible expenditure corresponding to the public support paid back by the beneficiary

78.	Amount of public support irrecoverable following a recovery decision

79.	Total eligible expenditure corresponding to irrecoverable public support

Data on payment applications to the Commission (in EUR)

80.	Date of submission of each payment application including eligible expenditure from the operation

81.	The total amount of eligible public expenditure incurred by the beneficiary and paid in implementing the operation included in each payment application

82.	The total amount of public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014 of the operation included in each payment application

Data on accounts submitted to the Commission under Article 48 of Regulation (EU) No 223/2014 (in EUR)

83.	The date of submission of each set of accounts including expenditure under the operation

84.	Date of submission of the accounts in which the final expenditure of the operation is included following the completion of the operation (where the total eligible expenditure is EUR 1 000 000 or more (Article 51 of Regulation (EU) No 223/2014))

85.	Total amount of eligible public expenditure of the operation entered into the accounting systems of the certifying authority which has been included in the accounts

86.

Total amount of public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014 incurred in implementing the operation corresponding to the total amount of eligible public expenditure entered into the accounting systems of the certifying authority which has been included in the accounts

87.	Total amount of payments made to the beneficiary under Article 42(2) of Regulation (EU) No 223/2014 corresponding to the total amount of public eligible expenditure entered into the accounting systems of the certifying authority which has been included in the accounts

88.	Total public eligible expenditure of the operation withdrawn during the accounting year included in the accounts

89.	Total public expenditure as defined in Article 2(12) of Regulation (EU) No 223/2014 corresponding to the public eligible expenditure withdrawn during the accounting year included in the accounts

90.	Total public eligible expenditure of the operation recovered during the accounting year included in the accounts

91.	Total public expenditure corresponding to the total public eligible expenditure of the operation recovered during the accounting year included in the accounts

92.	Total public eligible expenditure of the operation to be recovered as at the end of the accounting year included in the accounts

93.	Total public expenditure of the operation corresponding to the total public eligible expenditure to be recovered as at the end of the accounting year included in the accounts

94.	Total eligible amount of public expenditure of the operation irrecoverable as at the end of the accounting year included in the accounts

95.	Total public expenditure of the operation corresponding to the total eligible amount of public expenditure irrecoverable as at the end of the accounting year included in the accounts

’

(1) OP I refers to food and/or material assistance operational programmes and OP II refers to social inclusion of the most deprived persons operational programmes.

(2) Beneficiary includes, where applicable, other bodies incurring expenditure under the operation which is treated as expenditure incurred by the beneficiary.

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

(4) Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (OJ L 134, 30.4.2004, p. 114).

(5) Directive of the European Parliament and of the Council 2014/23/EU of 26 February 2014 on the award of concession contracts (OJ L 94, 28.3.2014, p. 1).

ANNEX II

‘ANNEX

COMMON INDICATORS FOR OP I AND OP II

Input indicators

(1)

Total amount of eligible public expenditure approved in the documents setting out the conditions for support of operations.

(2)

Total amount of eligible public expenditure incurred by beneficiaries and paid in implementing operations.

Thereof, where relevant:

(a)	total amount of eligible public expenditure incurred by beneficiaries and paid in implementing operations relating to food provided directly to the most deprived;

(b)	total amount of eligible public expenditure incurred by beneficiaries and paid in implementing operations relating to basic material assistance provided directly to the most deprived;

(c)	total amount of eligible public expenditure incurred by beneficiaries and paid in implementing operations relating to food and/or basic material assistance provided indirectly to the most deprived, such as through vouchers, cards or other instruments.

(3)

Total amount of eligible public expenditure declared to the Commission.

These data shall be expressed in euro.

COMMON INDICATORS FOR OP I FOR SUPPORT PROVIDED DIRECTLY TO THE MOST DEPRIVED

Output indicators on food support distributed (1)

(4)

Quantity of fruits and vegetables.

(5)

Quantity of meat, eggs, fish, seafood.

(6)

Quantity of flour, bread, potatoes, rice and other starchy products.

(7)

Quantity of sugar.

(8)

Quantity of milk products.

(9)

Quantity of fats, oil.

(10)

Quantity of convenience food, other foodstuff (not falling under the aforementioned categories).

(11)

Total quantity of food support distributed.

Thereof:

(a)	share of food for which only transport, distribution and storage were paid for by the OP (in %);

(b)	proportion of FEAD co-financed food products in the total volume of food distributed by the partner organisations (in %) (2).

(12)

Total number of meals distributed partly or totally financed by the OP (3).

(13)

Total number of food packages distributed partly or totally financed by the OP (4).

Result indicators on food support distributed (5)

(14)

Total number of persons receiving food support.

Thereof:

(a)	number of children aged 15 years or below;

(b)	number of persons aged 65 years or above;

(c)	number of women;

(d)	number of migrants, participants with a foreign background, minorities (including marginalised communities such as the Roma);

(e)	number of persons with disabilities;

(f)	number of homeless.

Output indicators on basic material assistance distributed

(15)

Total monetary value of goods distributed.

Thereof:

(a)	total monetary value of goods for children;

(b)	total monetary value of goods for the homeless;

(c)	total monetary value of goods for other target groups.

(16)

List of most relevant categories of goods distributed to children (6):

(a)

layette;

(b)	school bags;

(c)	stationery, exercise books, pens, painting equipment and other equipment required in school (non-clothes);

(d)	sports equipment (sport shoes, leotard, swimsuit, etc.);

(e)	clothes (winter coat, footwear, school uniform, etc.);

(f)	other category – to be specified.

(17)

List of most relevant categories of goods distributed to the homeless (6):

(a)	sleeping bags/blankets;

(b)	kitchen equipment (pots, pans, cutlery, etc.);

(c)	clothes (winter coat, footwear, etc.);

(d)	household linen (towels, bedclothes);

(e)	hygiene articles (first aid kit, soap, toothbrush, disposable razor, etc.);

(f)	other category – to be specified.

(18)

List of most relevant categories of goods distributed to other target groups (6):

(a)	categories to be specified.

Result indicators on basic material assistance distributed (5)

(19)

Total number of persons receiving basic material assistance.

Thereof:

(a)	number of children aged 15 years or below;

(b)	number of persons aged 65 years or above;

(c)	number of women;

(d)	number of migrants, participants with a foreign background, minorities including marginalised communities such as the Roma;

(e)	number of persons with disabilities;

(f)	number of homeless.

COMMON INDICATORS FOR OP I FOR SUPPORT PROVIDED INDIRECTLY TO THE MOST DEPRIVED, SUCH AS THROUGH VOUCHERS, CARDS OR OTHER INSTRUMENTS

Result indicators on support distributed through electronic vouchers, cards or other instruments of indirect delivery (5)

(19bis)

Total number of persons receiving support through vouchers,cards or other instruments of indirect delivery.

Thereof:

(a)	number of children aged 15 years or below;

(b)	number of persons aged 65 years or above;

(c)	number of women;

(d)	number of migrants, participants with a foreign background, minorities (including marginalised communities such as the Roma);

(e)	number of persons with disabilities;

(f)	number of homeless.

COMMON INDICATORS FOR OP II

Output indicators on social inclusion assistance

(20)

Total number of persons receiving social inclusion assistance.

Thereof:

(a)	number of children aged 15 years or below;

(b)	number of persons aged 65 years or above;

(c)	number of women;

(d)	number of migrants, participants with a foreign background, minorities (including marginalised communities such as the Roma);

(e)	number of persons with disabilities;

(f)	number of homeless.

These data for OP II are personal data according to Article 7 of Directive 95/46/EC. Their processing is necessary for compliance with the legal obligation to which the controller is subject (Article 7(c) of Directive 95/46/EC). For the definition of controller, see Article 2 of Directive 95/46/EC.

’

(1) The indicators (4) to (11) include any form of these products, e.g. fresh, canned and frozen foodstuff and should be expressed in tons.

(2) Values for this indicator shall be established by an informed estimation of the partner organisations.

(3) The definition of what is to be understood as a meal can be provided at the level of the partner organisation/operation/managing authority. Values for this indicator shall be established by an assessment by the partner organisations.

(4) The definition of what is to be understood as a food package can be provided at the level of the partner organisation/operation/managing authority. Packages do not need to be standardised in size or content. Values for this indicator shall be established by an assessment by the partner organisations.

(5) Values for these indicators shall be determined based on the informed estimation of the partner organisations. It is neither expected nor required that they are based on information provided by end-recipients.

(6) The list shall include all relevant categories covering at least 75 % of the goods distributed.

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