(1)

Article 44(3b) of Regulation (EU) 2021/2116 introduced the possibility for Member States to pay advances under the aid scheme laid down in Part II, Title I, Chapter II, of Regulation (EU) No 1308/2013 (‘the school scheme’) in respect of aid for school year 2023/2024 and subsequent school years. Commission Delegated Regulation (EU) 2022/127 (3) supplements Regulation (EU) 2021/2116 by laying down rules, inter alia, on securities, including specific conditions for the payment of advances of aid under the school scheme in the form of a maximum percentage of aid to the applicants and the requirement for aid applicants to lodge a security.

(2)

Commission Implementing Regulation (EU) 2017/39 (4) lays down rules for the application of the school scheme, including on the content of the Member States’ strategies, and on the application for and payment of the aid after the implementation of the school scheme activities has taken place. Implementing rules under which Member States may pay advances under the school scheme should be laid down.

(3)

The rules on the content, frequency and the evidence to support the applications for advances of aid under the school scheme to be submitted by aid applicants should be laid down.

(4)

Article 4 of Implementing Regulation (EU) 2017/39 lays down the minimum requirements that aid applications must fulfil in order for aid applicants to submit them to the competent authorities, after the activities their aid applications relate to have been implemented, in order to claim the reimbursement of the expenditure incurred. It also specifies the documentary evidence required to support those applications. The obligation to submit an aid application should also apply where the aid applicant has received an advance payment of aid. However, it is appropriate to lay down specific requirements with regard to the aid applications where advances have been paid.

(5)

Article 5 of Implementing Regulation (EU) 2017/39 lays down the conditions for the payment of the aid by the competent authorities to aid applicants for the reimbursement of the expenses incurred in the implementation of the school scheme activities. It is appropriate to lay down the rules for the payment of advances of aid by the competent authorities to aid applicants and to provide for conditions for the payment of the aid where an advance of aid has been paid. Moreover, the conditions on the documentary evidence laid down in paragraphs 1 and 2 of that Article should be set out in Article 4 as they support the aid applications.

(6)

Article 6 of Implementing Regulation (EU) 2017/39 lays down the deadlines for transfers between the financial allocations for school fruit and vegetables and for school milk, and the submission of those transfer notifications to the Commission in the requests for Union aid referred to in Article 3 of that Regulation. In accordance with Article 23a(4) of Regulation (EU) No 1308/2013, the transfers may be made once per school year, either prior to the fixing of definitive allocations for the following school year, between the Member State’s indicative allocations, or after the start of school year, between the Member State’s definitive allocations, where such allocations have been set for the Member State in question. Pursuant to Articles 3 and 6 of Implementing Regulation (EU) 2017/39, Member States are to notify to the Commission the amount of any such transfers between definitive allocations by 31 January of the school year in which they are made. In view of providing Member States with more flexibility in the management of their allocations and in order to maximise their absorption, it is appropriate to allow Member States to make transfers between the Member State’s definitive allocations after that date and notify them to the Commission by 31 August following the school year concerned.

(7)

Article 9 of Implementing Regulation (EU) 2017/39 sets out specific rules on the checks to be carried out by the Member States to ensure compliance with the school scheme legislation. They include systematic administrative checking of all aid applications and requirements on the checks of the supporting documents submitted with the aid applications. It is appropriate to provide that the same rules apply to the applications for advances of aid. Moreover, based on experience gained with implementation of the school scheme, and in the interest of sound financial management, it is also appropriate to specify that administrative checks should be carried out before payment of the aid.

(8)

Implementing Regulation (EU) 2017/39 should therefore be amended accordingly.

(9)

Given that Member States may only grant advances in respect of aid for school year 2023/2024 and subsequent school years, and to allow them sufficient time to adapt their control system, it is appropriate to provide that the amendments to the provisions on advance payments and checks only apply in respect of aid for school year 2023/2024 and subsequent school years.

(10)

The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Common Organisation of the Agricultural Markets,

(1)

in Article 2, paragraph 2, the following point is inserted:

(*1)  Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 (OJ L 435, 6.12.2021, p. 187).’;"

(2)

the following Article 3a is inserted after Article 3:

(3)

Article 4 is amended as follows:

(4)

Article 5 is replaced by the following:

(*2)  Commission Delegated Regulation (EU) 2022/127 of 7 December 2021 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with rules on paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro (OJ L 20, 31.1.2022, p. 95).’;"

(5)

in Article 6, paragraph 2, is replaced by the following:

(6)

Article 9 is amended as follows: