(1)

Commission Delegated Regulation (EU) 2022/127 (2) supplements Regulation (EU) 2021/2116 with rules on paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro.

(2)

Title IV, Chapter III, of Regulation (EU) 2021/2116 provides for the scrutiny of the transactions of those entities receiving or making payments relating directly or indirectly to the system of financing by the European Agricultural Guarantee Fund (EAGF), in order to ascertain whether transactions forming part of the system of financing by the EAGF have actually been carried out and have been executed correctly. Measures that are by their nature unsuited to ex post control by way of scrutiny checks of commercial documents, as well as measures that are concerned with payments that are either area-related or unrelated to commercial documents that can be subject to scrutiny should be excluded from the scope of scrutiny of transactions. Pursuant to Article 46 of Commission Implementing Regulation (EU) 2022/128 (3), which lays down that the scrutiny of transactions covers the EAGF financial year preceding the beginning of the period of scrutiny, which runs each year from 1 July to 30 June of the following year, the scrutiny of transactions covers transactions from before the entry into application of Regulation (EU) 2021/2116. In order to ensure a smooth transition from the arrangements provided for in Regulation (EU) No 1306/2013 of the European Parliament and of the Council (4), it is appropriate to provide for transitional rules excluding from the scope of scrutiny of transactions those measures previously exempted by Commission Delegated Regulation (EU) No 907/2014 (5). Since those measures have never been suited for scrutiny of transactions control, this amendment should apply retroactively from 1 January 2023, the date of application of Delegated Regulation (EU) 2022/127.

(3)

Delegated Regulation (EU) 2022/127 repealed Delegated Regulation (EU) No 907/2014 with effect from 1 January 2023. However, Article 40, second paragraph, of Delegated Regulation (EU) 2022/127 which lists the provisions of Delegated Regulation (EU) No 907/2014 which continue to apply, did not take into account that certain provisions need to continue to apply in relation to the expenditure incurred and payments made for support schemes under Regulation (EU) No 1307/2013 of the European Parliament and of the Council (6) up to and including the calendar year 2022, to measures implemented under Regulations of the European Parliament and of the Council (EU) No 228/2013 (7), (EU) No 229/2013 (8), (EU) No 1308/2013 (9) and (EU) No 1144/2014 (10) until 31 December 2022, in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes, and as regards the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013 of the European Parliament and of the Council (11). This created a legal gap. Article 40, second paragraph, of Delegated Regulation (EU) 2022/127 should therefore be corrected by adding the provisions concerned to the list. This correction should apply retroactively from 1 January 2023, the date of application of Delegated Regulation (EU) 2022/127.

(4)

Delegated Regulation (EU) 2022/127 should therefore be amended and corrected accordingly,

‘(a)

Article 5, 5a, Article 7(3) and (4), Article 10, Article 11(1), second subparagraph, Article 11(2), Article 12, Article 13 and Article 41(5) of that Delegated Regulation shall continue to apply: