19.4.2021 |
EN |
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:
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:
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(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
(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 |
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Data on the beneficiary (2) |
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Data on the operation |
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Not applicable for OP II |
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Not applicable for OP I |
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Not applicable for OP II Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments |
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Not applicable for OP II Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments |
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Not applicable for OP II Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments |
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Not applicable for OP II Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments |
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Not applicable for OP II Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments |
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Not applicable for OP II Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments |
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Not applicable for OP II Not applicable to indirect delivery of food, such as through vouchers, cards or other instruments |
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Not applicable for OP II Not applicable to direct delivery of food and/or basic material assistance |
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Not applicable for OP II Not applicable to direct delivery of food and/or basic material assistance |
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Not applicable for OP II Not applicable to direct delivery of food and/or basic material assistance |
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Not applicable for OP II Not applicable to direct delivery of food and/or basic material assistance |
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Not applicable for OP II Not applicable to direct delivery of food and/or basic material assistance |
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Data on indicators |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Financial data on each operation (in the currency applicable to the operation) |
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Data on payment claims from the beneficiary (in the currency applicable to the operation) |
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Data on expenditure in payment claim from beneficiary based on real costs(in the currency applicable to the operation) |
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Data on expenditure in payment claim from beneficiary based on standard scales of unit costs (amounts in the currency applicable to the operation) |
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Data on expenditure in payment claim from beneficiary based on lump sum payments (amounts in the currency applicable to the operation) |
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Data on expenditure in payment claim from beneficiary based on flat rates (in the currency applicable to the operation) |
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Data on recoveries from the beneficiary |
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Data on payment applications to the Commission (in EUR) |
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Data on accounts submitted to the Commission under Article 48 of Regulation (EU) No 223/2014 (in EUR) |
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(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:
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(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:
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(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:
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Output indicators on basic material assistance distributed
(15) |
Total monetary value of goods distributed.
Thereof:
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(16) |
List of most relevant categories of goods distributed to children (6):
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(17) |
List of most relevant categories of goods distributed to the homeless (6):
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(18) |
List of most relevant categories of goods distributed to other target groups (6):
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Result indicators on basic material assistance distributed (5)
(19) |
Total number of persons receiving basic material assistance.
Thereof:
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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:
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COMMON INDICATORS FOR OP II
Output indicators on social inclusion assistance
(20) |
Total number of persons receiving social inclusion assistance.
Thereof:
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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.