4.3.2015

Official Journal of the European Union

L 60/1

COMMISSION IMPLEMENTING REGULATION (EU) 2015/341

of 20 February 2015

laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission

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 (1) on the Fund for European Aid to the Most Deprived, and in particular Articles 35(7), 41(4) and 49(3) thereof,

Whereas:

(1)

Commission Implementing Regulation (EU) No 463/2014 (2) lays down provisions necessary for the submission of programmes. In order to ensure implementation of the programmes financed by the Fund for European Aid to the Most Deprived (the ‘FEAD’), it is necessary to lay down further provisions for the application of Regulation (EU) No 223/2014. To facilitate a comprehensive view and the access to those provisions, those provisions should be set out in one implementing act.

(2)	With a view to ensuring increased efficiency and transparency in the implementation of programmes financed by the FEAD, the model for payment applications and the model for the accounts for operational programmes should be established.

(3)

For the same purpose, the model for describing the functions and procedures in place in the managing authority and, where appropriate, the certifying authority, and the model for the report and opinion of the independent audit body should be established. They should set out the technical characteristics of each field in the electronic data exchange system. Since those models will form the basis for developing the electronic data exchange system referred to in Article 30(4) of Regulation (EU) No 223/2014, they should also set out the manner in which data on eligible expenditure will be entered into this system for electronic information exchange.

(4)

This Regulation should respect the fundamental rights and observe the principles recognised by the Charter of Fundamental Rights of the European Union, and notably the right to protection of personal data. This Regulation should therefore be applied in accordance with these rights and principles. Concerning personal data processed by Member States, Directive 95/46/EC of the European Parliament and of the Council (3) applies. Concerning the processing of personal data by the Union institutions and bodies and the free movement of such data, Regulation (EC) No 45/2001 of the European Parliament and of the Council (4) applies.

(5)	The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Fund for European Aid to the Most Deprived,

HAS ADOPTED THIS REGULATION:

Article 1

Model for the description of the functions and procedures in place for the managing authority and the certifying authority

1. The description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority shall be drawn up in accordance with the model set out in Annex I to this Regulation.

2. Where a common system applies to several operational programmes co-financed by the FEAD, a single description of the functions and procedures referred to in paragraph 1 may be drawn up.

Article 2

Model for the report of the independent audit body

1. The audit report of the independent audit body referred to in Article 35(2) of Regulation (EU) No 223/2014 shall be drawn up in accordance with the model set out in Annex II to this Regulation.

2. Where a common system applies to several operational programmes co-financed by the FEAD, a single audit report referred to in paragraph 1 may be drawn up.

Article 3

Model for opinion of the independent audit body

1. The opinion of the independent audit body referred to in Article 35(2) of Regulation (EU) No 223/2014 shall be drawn up in accordance with the model set out in Annex III to this Regulation.

2. Where a common system applies to several operational programmes co-financed by the FEAD, a single opinion referred to in paragraph 1 may be drawn up.

Article 4

Model for the payment application

The payment application referred to in Article 41(4) of Regulation (EU) No 223/2014 shall be drawn up in accordance with the model set out in Annex IV to this Regulation.

Article 5

Model for the accounts

The accounts referred to in Article 49(1) of Regulation (EU) No 223/2014 shall be submitted to the Commission in accordance with the model set out in Annex V to this Regulation.

Article 6

Entry into force

This Regulation shall enter into force on the twentieth 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, 20 February 2015.

For the Commission

The President

Jean-Claude JUNCKER

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

(2) Commission Implementing Regulation (EU) No 463/2014 of 5 May 2014 laying down pursuant to Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived, the terms and conditions applicable to the electronic data exchange system between the Member States and the Commission (OJ L 134, 7.5.2014, p. 32).

(3) Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).

(4) Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).

ANNEX I

Model for the description of the functions and procedures in place for the managing authority and the certifying authority

1. GENERAL

1.1. Information submitted by:

—	[Name of the] Member State;

—	Title of the programme and CCI: (operational programmes supported by the FEAD covered by the managing authority/certifying authority, in case of common management and control system);

—	Name of main contact point, including e-mail: (body responsible for the description).

1.2. The information provided describes the situation on: (dd/mm/yy)

1.3. System structure (general information and flowchart showing the organisational relationship between the authorities/bodies involved in the management and control system)

1.3.1. Managing authority (Name, address and contact point in the managing authority):

Indicate whether the managing authority is also designated as the certifying authority, in accordance with Article 31(3) of Regulation (EU) No 223/2014.

1.3.2. Certifying authority (Name, address and contact point in the certifying authority).

1.3.3. Intermediate bodies (Name, address and contact points in the intermediate bodies).

1.3.4. When Article 31(5) of Regulation (EU) No 223/2014 applies, indicate how the principle of separation of functions between the audit authority and the managing/certifying authorities is ensured.

2. MANAGING AUTHORITY

2.1. Managing authority and its main functions

2.1.1. The status of the managing authority (national public authority or body) and the body of which it is part.

2.1.2. Specification of the functions and tasks carried out directly by the managing authority.

Where the managing authority also carries out in addition the functions of the certifying authority, description of how separation of functions is ensured.

2.1.3. Specification of the functions formally delegated by the managing authority, identification of the intermediate bodies and the form of the delegation (underlying that the managing authorities maintains the full responsibility for the delegated functions), under Article 31(6) and (7) of Regulation (EU) No 223/2014. Reference to relevant documents (legal acts with empowerments, agreements).

2.1.4. Description of the procedures for ensuring effective and proportionate anti-fraud measures taking account of the risks identified, including reference to the risk assessment carried out (Article 32(4)(c) of Regulation (EU) No 223/2014).

2.2. Organisation and procedures of the managing authority

2.2.1. Organisation chart and specifications of the functions of the units (including the plan for allocation of appropriate human resources with the necessary skills). This information also covers the intermediate bodies to which some functions have been delegated.

2.2.2. Framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system.

2.2.3. Description of the following procedures (that should be provided in writing to the staff of the managing authority and intermediate bodies; date and reference):

2.2.3.1.

Procedures to support the work of the monitoring committee, set-up in accordance with Article 11(1) of Regulation (EU) No 223/2014, in case the managing authority is responsible for managing a social inclusion operational programme (‘OP II’).

2.2.3.2.

Procedures for a system to collect, record and store in computerised form data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including, where applicable, data on individual participants and a breakdown of data on indicators by gender when required.

2.2.3.3.

Procedures for the supervision of the functions formally delegated by the managing authority under Article 31(6) and (7) of Regulation (EU) No 223/2014.

2.2.3.4.

Procedures for appraising, selecting and approving operations and for ensuring their compliance, for the entire implementation period, with applicable rules (Article 32(3) of Regulation (EU) No 223/2014), and procedures to ensure that operations are not selected where they have been physically completed or fully implemented before the application for funding by the beneficiary (including the procedures used by the intermediate bodies where the appraisal, selection and approval of operations have been delegated).

2.2.3.5.

Procedures to ensure the provision to the beneficiary of a document setting out the conditions for support for each operation, including procedures to ensure that beneficiaries maintain either a separate accounting system or an adequate accounting code for all transactions relating to an operation.

2.2.3.6.

Procedures for the verifications of operations (in line with requirements under Article 32(4) to (7) of Regulation (EU) No 223/2014), including for ensuring the compliance of operations with the Union policies (such as those related to promotion of equality between men and women, non-discrimination, accessibility for persons with disabilities, public procurement, environment rules, in particular the rules against food waste, consumer product safety, and public health), and identification of the authorities or bodies carrying out such verifications. The description shall cover administrative management verifications in respect of each application for reimbursement by beneficiaries and on-the-spot management verifications of operations, that may be carried out on a sample basis. Where the management verifications have been delegated to intermediate bodies, the description should include the procedures applied by the intermediate bodies for those verifications and the procedures applied by the managing authority to supervise the effectiveness of the functions delegated to the intermediate bodies. The frequency and coverage shall be proportionate to the amount of public support to an operation and to the level of risk identified by these verifications and audits by the audit authority for the management and control system as a whole.

2.2.3.7.

Description of the procedures by which applications for reimbursement are received from beneficiaries, verified, and validated, and by which payments to beneficiaries are authorised, executed and accounted for (including the procedures used by the intermediate bodies where processing of applications for reimbursement has been delegated), in view of respecting the deadline of 90 days for payments to beneficiaries under Article 42(2) of Regulation (EU) No 223/2014.

2.2.3.8.

Identification of the authorities or bodies carrying out each step in the processing of the application for reimbursement, including a flowchart indicating all bodies involved.

2.2.3.9.

Description of how information is transmitted to the certifying authority by the managing authority, including information on deficiencies and/or irregularities (including suspected and established fraud) detected and their follow-up in the context of management verifications, audits and controls by Union or national bodies.

2.2.3.10.

Description of how information is transmitted to the audit authority by the managing authority, including information on deficiencies and/or irregularities (including suspected and established fraud) detected and their follow-up in the context of management verifications, audits and controls by Union or national bodies.

2.2.3.11.

Reference to national eligibility rules laid down by the Member State and applicable to the operational programme.

2.2.3.12.

Procedures to draw up and submit to the Commission annual and final implementation reports (Article 32(2)(b) of Regulation (EU) No 223/2014), and, for OP II, procedures for collecting and reporting reliable data on indicators (Article 32(2)(a) of Regulation (EU) No 223/2014).

2.2.3.13.

Procedures for drawing up the management declaration (Article 32(4)(e) of Regulation (EU) No 223/2014).

2.2.3.14.

Procedures for drawing up the annual summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned (Article 32(4)(e) of Regulation (EU) No 223/2014).

2.2.3.15.

Procedures concerning the communication to staff of the above procedures, as well as an indication of training organised/foreseen and any guidance issued (date and reference).

2.2.3.16.

Description, where applicable, of the procedures of the managing authority in relation to the scope, rules and procedures concerning the effective arrangements set out by the Member State (1) for the examination of complaints concerning the FEAD, in the context of Article 30(3) of Regulation (EU) No 223/2014.

2.3. Audit trail

2.3.1. Procedures to ensure an adequate audit trail and archiving system, including with respect to the security of data, in accordance with national rules on the certification of conformity of documents (Article 32(4)(d) of Regulation (EU) No 223/2014 and Article 3 of Commission Delegated Regulation (EU) No 532/2014 (2)).

2.3.2. Instructions given on keeping supporting documents available by beneficiaries/intermediate bodies/managing authority (date and reference):

2.3.2.1.

Indication of the period during which documents are to be held.

2.3.2.2.

Format in which the documents are to be held.

2.4. Irregularities and recoveries

2.4.1. Description of the procedure (that should be provided in writing to the staff of the managing authority and intermediate bodies: date and reference) on reporting and correction of irregularities (including fraud) and their follow-up and recording of amounts withdrawn and recovered, amounts to be recovered, irrecoverable amounts and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect.

2.4.2. Description of the procedure (including a flowchart setting out the reporting lines) to comply with the obligation to notify irregularities to the Commission in accordance with Article 30(2) of Regulation (EU) No 223/2014.

3. CERTIFYING AUTHORITY

3.1. Certifying authority and its main functions

3.1.1. The status of the certifying authority (national public authority or body) and the body of which it is part.

3.1.2. Specification of the functions carried out by the certifying authority. Where the managing authority also carries out in addition the functions of the certifying authority, description of how separation of functions is ensured (see 2.1.2).

3.1.3. Functions formally delegated by the certifying authority, identification of the intermediate bodies and the form of the delegation under Article 31(6) of Regulation (EU) No 223/2014. Reference to relevant documents (legal acts with empowerments, agreements). Description of the procedures used by the intermediate bodies to carry out delegated tasks, and of the procedures of the certifying authority to supervise the effectiveness of the tasks delegated to the intermediate bodies.

3.2. Organisation of the certifying authority

3.2.1. Organisation chart and specification of the functions of the units (including plan for allocation of appropriate human resources with necessary skills). This information also covers the intermediate bodies to which some tasks have been delegated.

3.2.2. Description of the procedures to be provided in writing to the staff of the certifying authority and intermediate bodies (date and reference):

3.2.2.1.

Procedures for drawing up and submitting payment applications:

—

Description of arrangements in place for the certifying authority to access any information on operations, necessary for the purpose of drawing up and submitting payment applications, including the results of management verifications (in line with Article 32 of Regulation (EU) No 223/2014) and all relevant audits.

—	Description of the procedure by which payment applications are drawn up and submitted to the Commission, including procedure to ensure sending of the final application for interim payment by 31 July following the end of the previous accounting year.

3.2.2.2.

Description of the accounting system used as a basis for certification of expenditure accounts to the Commission (Article 33(d) of Regulation (EU) No 223/2014):

—	arrangements for forwarding aggregated data to the certifying authority in case of a decentralised system,

—	the link between the accounting system and the information system described under paragraph 4.1,

—	identification of FEAD transactions in case of a common system with other Funds.

3.2.2.3.

Description of the procedures in place for drawing up the accounts referred to in Article 59(5) of Regulation (EU, Euratom) No 966/2012 (3) (Article 33(b) of Regulation (EU) No 223/2014). Arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law (Article 33(c) of Regulation (EU) No 223/2014) taking into account the results of all verifications and audits.

3.2.2.4.

Description, where applicable, of the procedures of the certifying authority in relation to the scope, rules and procedures concerning the effective arrangements set out by the Member State (4) for the examination of complaints concerning the FEAD, in the context of Article 30(3) of Regulation (EU) No 223/2014.

3.3. Recoveries

3.3.1. Description of the system for ensuring prompt recovery of public assistance, including Union assistance.

3.3.2. Procedures for ensuring an adequate audit trail by maintaining accounting records in computerised form, including amounts recovered, amounts to be recovered, amounts withdrawn from a payment application, amounts irrecoverable and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect, for each operation.

3.3.3. Arrangements for deducting amounts recovered or amounts to be withdrawn from expenditure to be declared.

4. INFORMATION SYSTEM

4.1. Description of the information systems including a flowchart (central or common network system or decentralised system with links between the systems) for:

4.1.1.

Collecting, recording and storing, in a computerised form data on each operation, including where appropriate data on individual participants and a breakdown of data on indicators by gender when required, necessary for monitoring, evaluation, financial management, verification and audit, as required by Article 32(2)(d) of Regulation (EU) No 223/2014 and by Article 2 of Delegated Regulation (EU) No 532/2014.

4.1.2.

Ensuring that the data referred to in the previous point is collected, entered and stored in the system, and, in case of operations supported by OP II, that data on indicators is broken down by gender where available, as required by Article 32(2)(e) of Regulation (EU) No 223/2014.

4.1.3.

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 to be recovered, amounts recovered, amounts irrecoverable and amounts withdrawn following cancellation of all or part of the contribution for an operation or operational programme, as set out in Article 33(d) and Article 49(1)(b) of Regulation (EU) No 223/2014;

4.1.4.

Maintaining accounting records in a computerised form of expenditure declared to the Commission and the corresponding public contribution paid to beneficiaries, as set out in Article 33(g) of Regulation (EU) No 223/2014.

4.1.5.

Keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation, as set out in Article 33(h) of Regulation (EU) No 223/2014.

4.1.6.

Keeping records of amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effects.

4.1.7.

Indication as to whether the systems are operational and can reliably record the data mentioned above.

4.2. Description of the procedures to verify that IT systems security is ensured.

(1) Reference to the document or national legislation where these effective arrangements have been set out by the Member State.

(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) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

(4) Reference to the document or national legislation where these effective arrangements have been set out by the Member State.

ANNEX II

Model for the report of an independent audit body under Article 35(2) of Regulation (EU) No 223/2014

1. Introduction

1.1. Identify the objective of the report, i.e. to set out the results of the assessment of the compliance of the managing authority and the certifying authority with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014, in order to express an opinion on their compliance with the designation criteria.

1.2. Identify the scope of the report, i.e. the body(ies) covered, namely the managing authority and the certifying authority (and, where appropriate, the delegated functions of these authorities) and their compliance with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014, with reference to the operational programmes covered.

1.3. Indicate the body that has prepared the report (Independent Audit Body) and specify if it is the audit authority for the operational programme(s) covered.

1.4. Indicate how the functional independence of the Independent Audit Body from the managing and certifying authorities is ensured (see Article 35(2) of Regulation (EU) No 223/2014).

2. Methodology and scope of the work

2.1. Indicate the period and timeframe of the audit (date when the final description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority was received by the Independent Audit Body, date when the audit started and ended and resources allocated).

2.2. Specify: (a) the extent of the use of audit work carried out by other bodies; and (b) the quality control performed on such audit work with respect to the adequacy of the work.

2.3. Describe the work done for assessing, in line with Article 35(2) of Regulation (EU) No 223/2014, the fulfilment, by the managing and certifying authorities being designated by [Member State], of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex IV to Regulation (EU) No 223/2014, covering among other elements, the following:

2.3.1.

Examination of the description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority, in accordance with the model defined in Annex I to this Regulation.

2.3.2.

Examination of other relevant documents concerning the system; indicate any review of laws, ministerial acts, circulars, internal procedure/other manuals, guidelines and/or checklists.

2.3.3.

Interviews with the staff in the main bodies (including intermediate bodies, if relevant). Include description of the method and criteria for selection, what subjects have been covered, how many interviews have taken place and who has been interviewed.

2.3.4.

Review of the description and procedures relating to the information systems, covering in particular the requirements set out in Annex IV to Regulation (EU) No 223/2014 and the verification of whether these systems are operational and have been set-up in order to ensure: (i) an adequate audit trail; (ii) protection of personal data; (iii) integrity, availability and authenticity of data; and (iv) reliable, accurate and complete information on the implementation of the operational programme (in line with Article 32(2)(a) of Regulation (EU) No 223/2014), data on each operation necessary for monitoring, evaluation, financial management, verification and audit (in line with Article 32(2)(d) and (e) of Regulation (EU) No 223/2014) and data required for drawing up payment applications and accounts (as required by Article 33(d), (g) and (h) of Regulation (EU) No 223/2014).

2.3.5.

Where functions have been delegated by the managing authority or the certifying authority to other bodies, describe the audit work done to verify that the managing and/or certifying authority have assessed the capacities of these bodies to carry out delegated tasks, that they have sufficient supervisory procedures in place over these intermediate bodies and any other relevant audit work.

2.4. Indicate if any contradictory procedures have taken place prior to issuing this report and indicate the relevant authorities/bodies.

2.5. Confirm that the work has been carried out taking account of internationally accepted audit standards.

2.6. Identify if there were any limitation of scope (1), in particular the ones with affecting the opinion of the independent audit body.

3. Results of assessment for each authority/system

3.1. For each authority/system complete the table:

CCI or system (group of CCIs)	Concerned Authority (Managing or Certifying authority)	Completeness and accuracy of description (Y/N)	Conclusion (unqualified, qualified, adverse)	Designation criteria affected	Section of description of functions and procedures affected	Shortcomings	Recommendations/Corrective measures	Timeframe agreed with concerned authority for implementation of corrective measures
CCI x	Managing authority
	Certifying authority
System y	Managing authority
	Certifying authority

3.2. Provide results of the assessment on areas not fully covered in the table above, including but not limited to:

3.2.1.

The procedures in place for drawing up the accounts referred to in Article 59(5)(a) of Regulation (EU, Euratom) No 966/2012 (Article 33(b) of Regulation (EU) No 223/2014);

3.2.2.

The arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts 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 (Article 33(c) of Regulation (EU) No 223/2014);

3.2.3.

The procedures in place for ensuring effective and proportionate anti-fraud measures taking account of the risks identified (Article 32(4)(c) of Regulation (EU) No 223/2014);

3.2.4.

The framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system (Annex IV, point 2, to Regulation (EU) No 223/2014);

3.2.5.

The arrangements for drawing up the management declaration and annual summary of final audits and controls and weaknesses identified (Article 32(4)(e) of Regulation (EU) No 223/2014);

3.2.6.

The arrangements for collecting, recording and storing, in computerised form, data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on indicators and outputs (Article 32(2)(d) and (e) of Regulation (EU) No 223/2014);

3.2.7.

The framework for ensuring, in the event of delegation of tasks to intermediate bodies, the definition of their respective responsibilities and obligations, the verification of their capacities to carry out delegated tasks and the existence of reporting procedures (Annex IV, point 1(ii), to Regulation (EU) No 223/2014).

(1) Limitation of scope: a limitation on the scope of the auditor's work may sometimes be imposed by the entity (for example, when the terms of the engagement specify that the auditor will not carry out an audit procedure that the auditor believes is necessary). A scope limitation may be imposed by circumstances. It may also arise when, in the opinion of the auditor, the entity's accounting records are inadequate or when the auditor is unable to carry out an audit procedure believed desirable.

ANNEX III

Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex IV to Regulation (EU) No 223/2014

To (Member State authority/body)

INTRODUCTION

I, the undersigned, representing [name of the independent audit body under Article 31(2) of Regulation (EU) No 223/2014] as the body functionally independent from the managing and certifying authorities, responsible for drawing up a report and opinion setting out the results of an assessment of the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex IV to Regulation (EU) No 223/2014 for [name of operational programme(s), CCI code(s)] (hereinafter ‘the programme(s)’), have carried out an examination in accordance with Article 31(2) of that Regulation.

SCOPE OF THE EXAMINATION

The examination covered the managing authority, the certifying authority and (where appropriate) the delegated functions of these authorities, as described in section 1 of the attached report [Annex II to this Regulation]

The extent and scope of the examination is detailed in section 2 of the attached report. Among other aspects described in this report, the examination was based on the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority, drawn-up by and under the responsibility of [name of body or bodies responsible for the description] and received on [dd/mm/yyyy] from [name of body or bodies submitting the description].

OPINION

(Unqualified opinion)

On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014.

(Qualified opinion)

My reasons for considering that this/these authority(ies) do(es) not comply with the designation criterion(a) and my assessment of the seriousness are as follows (2):

(Adverse opinion)

On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) do not comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014.

This adverse opinion is based on (3)

Emphasis of matter (to be used as appropriate)

[The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards.]

Date

Signature

(1) Indicate the authority(s) and the designation criteria with which they do not comply.

(2) Indicate the reason(s) for the reservation(s) entered for each authority and on each designation criteria.

(3) Indicate the reason(s) for the adverse opinion for each authority and on each aspect.

ANNEX IV

Model for the payment application

PAYMENT APPLICATION

EUROPEAN COMMISSION

Commission reference (CCI) No:	<type=‘S’ input=‘S’> (1)
Name of Operational Programme:	<type=‘S’ input=‘G’>
Commission Decision:	<type=‘S’ input=‘G’>
Date Commission Decision:	<type=‘D’ input=‘G’>
Payment application number:	<type=‘N’ input=‘G’>
Date of submission of the payment application:	<type=‘D’ input=‘G’>
National reference (optional):	<type=‘S’ maxlength=‘250’ input=‘M’>

Please specify the type of the payment application:

An interim payment application, in accordance with Article 41 of Regulation (EU) No 223/2014	<radio button>
A final application for interim payment in accordance with Article 45(2) of Regulation (EU) No 223/2014	<radio button>

According to Article 45 of Regulation (EU) No 223/2014, this payment application refers to the accounting period:

From (2)

<type=‘D’ input=‘G’>

until:

<type=‘D’ input=‘G’>

Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Type of expenditure (3)	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations	Total amount of public expenditure incurred in implementing operations
Type of expenditure (3)	(A)	(B)
Technical assistance	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of material assistance 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of material assistance 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
…
Type of material assistance n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>

Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>

Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

Type of expenditure	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations	Total amount of corresponding public expenditure incurred in implementing operations
Type of expenditure	(A)	(B)
Technical assistance	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of action 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of action 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
…
Type of action n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>

CERTIFICATE

By validating this payment application the Certifying Authority certifies that the responsibilities foreseen in points (a), (d), (e), (f), (g) and (h) of Article 33 of Regulation (EU) No 223/2014 are fulfilled and requests the payment of the amounts as mentioned below.

Representing the Certifying Authority:

<type=‘S’ input=‘G’>

APPLICATION FOR PAYMENT

FEAD AMOUNT

<type=‘Cu’ input=‘G’>

The payment will be made on the following bank account:

Designated body	<type=‘S’ maxlength=‘150’ input=‘G’>
Bank	<type=‘S’ maxlength=‘150’ input=‘’>
BIC	<type=‘S’ maxlength=‘11’ input=‘’>
Bank account IBAN	<type=‘S’ maxlength=‘34’ input=‘’>
Holder of account (where not the same as the designated body)	<type=‘S’ maxlength=‘150’ input=‘’>

(1) Legends:

type: N = Number, D = Date, S = String, C = Checkbox, Cu = Currency

input: M = Manually, S = Selection, G = Generated by system

(2) First day of the accounting year, automatically encoded by the IT system.

(3) In accordance with Regulation (EU) No 223/2014.

ANNEX V

Model for the accounts

ACCOUNTS FOR ACCOUNTING PERIOD

<type=‘D’ input=‘S’>

EUROPEAN COMMISSION

Commission reference (CCI):	<type=‘S’ input=‘S’> (1)
Name of operational programme:	<type=‘S’ input=‘G’>
Commission Decision:	<type=‘S’ input=‘G’>
Date Commission Decision:	<type=‘D’ input=‘G’>
Version of the accounts:	<type=‘S’ input=‘G’>
Date of submission of the accounts:	<type=‘D’ input=‘G’>
National reference (optional):	<type=‘S’ maxlength=‘250’ input=‘M’>

CERTIFICATE

The certifying authority hereby certifies that:

that the accounts are complete accurate and true and that the expenditure entered into the accounts 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;

2.	that the provisions in Article 59(5) of Regulation (EU, Euratom) No 966/2012 and in Article 33 of Regulation (EU) No 223/2014 are respected;

3.	that the provisions in Article 51 of Regulation (EU) No 223/2014 with regard to the availability of documents are respected.

Representing the certifying authority:

<type=‘S’ input=‘G’>

(1) Legends:

type: N = Number, D = Date, S = String, C = Checkbox, P = Percentage, Cu = Currency

input: M = Manually, S = Selection, G = Generated by system

NA: Not Applicable

Appendix 1

Amounts entered into the accounting systems of the certifying authority

(Article 49(1)(a) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Type of expenditure (1)	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations	Total amount of public expenditure incurred in implementing operations	Total amount of corresponding payments made to beneficiaries under Article 42(2) of Regulation (EU) No 223/2014
Type of expenditure (1)	(A)	(B)	(C)
Technical assistance	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of material assistance 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
Type of material assistance 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
…
Type of material assistance n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<NA>

Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>

Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

Type of expenditure	Total amount of eligible expenditure entered into the accounting systems of the certifying authority and which has been included in the payment applications submitted to the Commission	Total amount of the corresponding public expenditure incurred in implementing operations	Total amount of corresponding payments made to beneficiaries under Article 42(2) of Regulation (EU) No 223/2014
Type of expenditure	(A)	(B)	(C)
Technical assistance	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of action 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of action 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
…
Type of action n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>

(1) In accordance with Regulation (EU) No 223/2014.

Appendix 2

Amounts withdrawn and recovered during the accounting year

(Article 49(1)(b) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Type of expenditure	WITHDRAWALS		RECOVERIES
	Total eligible amount of expenditure included in payment applications	Corresponding public expenditure	Total eligible amount of expenditure included in payment applications	Corresponding public expenditure
	(A)	(B)	(C)	(D)
Technical assistance	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of Material assistance 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of Material assistance 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
...
Type of Material assistance n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>
Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June 2015 (total)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Out of which amounts corrected as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
In relation to accounting year ending 30 June … (total)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Out of which amounts corrected as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

Type of expenditure	WITHDRAWALS		RECOVERIES
	Total eligible amount of expenditure included in payment applications	Corresponding public expenditure	Total eligible amount of expenditure included in payment applications	Corresponding public expenditure
	(A)	(B)	(C)	(D)
Technical assistance	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of action 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of action 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
…
Type of action n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>
Split of amounts withdrawn and recovered during the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June 2015 (total)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Out of which amounts corrected as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
In relation to accounting year ending 30 June … (total)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Out of which amounts corrected as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>

Appendix 3

Amounts to be recovered as at the end of the accounting year

(Article 49(1)(b) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Type of expenditure	Total eligible amount of expenditure	Corresponding public expenditure
Type of expenditure	(A)	(B)
Technical assistance	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of material assistance 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of material assistance 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
…
Type of material assistance n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>
Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June 2015 (total)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Out of which amounts corrected as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
In relation to accounting year ending 30 June …. (total)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Out of which amounts corrected as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

Type of expenditure	Total eligible amount of expenditure	Corresponding public expenditure
Type of expenditure	(A)	(B)
Technical assistance	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of action 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Type of action 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
…
Type of action n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>
Split of amounts to be recovered as at the end of the accounting year by accounting year of declaration of the corresponding expenditure
In relation to accounting year ending 30 June 2015 (total)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Out of which amounts corrected as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
In relation to accounting year ending 30 June …. (total)	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
Out of which amounts corrected as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>

Appendix 4

Irrecoverable amounts as at the end of the accounting year

(Article 49(1)(b) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Type of expenditure	Name of operation	IRRECOVERABLE AMOUNTS
		Total eligible amount of expenditure	Corresponding public expenditure	Comments (Obligatory)
		(A)	(B)	(C)
Technical assistance	Operation 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	…	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
Type of material assistance 1	Operation 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	…	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
Type of material assistance 2	Operation 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	…	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
…	…
Type of material assistance n	Operation 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	…	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

Type of expenditure	Name of operation	IRRECOVERABLE AMOUNTS
		Total eligible amount of expenditure	Corresponding public expenditure	Comments (Obligatory) (1)
		(A)	(B)	(C)
Technical assistance	Operation 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	…	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
Type of action 1	Operation 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	Operation 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
	…
	Operation n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘S’ input=‘M’>
Type of action 2	Operation 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
	Operation 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
	…
	Operation n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
…
Type of action n	Operation 1	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
	Operation 2	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
	…
	Operation n	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>	<type=‘Cu’ input=‘M’>
	Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>

(1) Notably date of establishment of irrecoverability, reason for irrecoverability and recovery measures taken including date of recovery order.

Appendix 5

Reconciliation of expenditure

(Article 49(1)(c) of Regulation (EU) No 223/2014)

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)

Type of expenditure (1)	Total eligible expenditure included in final payment application submitted to the Commission (2)		Expenditure declared in accordance with Article 49(1)(a) of Regulation (EU) No 223/2014 (3)		Difference (4)		Comments (obligatory in case of difference)
	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations	Total amount of public expenditure incurred in implementing operations	Total amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the Commission	Total amount of the corresponding public expenditure incurred in implementing operations	(E = A – C)	(F = B – D)
	(A)	(B)	(C)	(D)	(E)	(F)	(G)
Technical assistance	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
Type of material assistance 1	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
Type of material assistance 2	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
…
Type of material assistance n	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(a)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(b)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(c)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(d)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
of which, expenditure under art. 26-2(e)	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014

Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)

Type of expenditure	Total eligible expenditure included in final payment application submitted to the Commission (5)		Expenditure declared in accordance with Article 49(1)(a) of Regulation (EU) No 223/2014 (6)		Difference (7)		Comments (obligatory in case of difference)
	Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations	Total amount of public expenditure incurred in implementing operations	Total amount of eligible expenditure entered into the accounting systems of the Certifying Authority and which has been included in the payment applications submitted to the Commission	Total amount of the corresponding public expenditure incurred in implementing operations	(E = A – C)	(F = B – D)
	(A)	(B)	(C)	(D)	(E)	(F)	(G)
Technical assistance	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
Type of action 1	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
Type of action 2	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
…
Type of action n	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
Total	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘Cu’ input=‘G’>	<type=‘S’ input=‘M’>
Out of which amounts corrected in the current accounts as a result of audits of operations according to Article 34(1) of Regulation (EU) No 223/2014

(1) In accordance with Regulation (EU) No 223/2014.

(2) Automatically filled in on basis of the final application for interim payment submitted under Article 45(2) of Regulation (EU) No 223/2014.

(3) Automatically filled in on basis of Appendix I.

(4) Automatically calculated.

(5) Automatically filled in on basis of the final application for interim payment submitted under Article 45(2) of Regulation (EU) No 223/2014.

(6) Automatically filled in on basis of Appendix I.

(7) Automatically calculated.

4.3.2015

Official Journal of the European Union

L 60/42

COMMISSION IMPLEMENTING DECISION (EU) 2015/346

of 9 February 2015

on granting a derogation requested by the United Kingdom with regard to Northern Ireland pursuant to Council Directive 91/676/EEC concerning the protection of waters against pollution caused by nitrates from agricultural sources

(notified under document C(2015) 542)

(Only the English text is authentic)

THE EUROPEAN COMMISSION,

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

Having regard to Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources (1) and, in particular, the third subparagraph of paragraph 2 of Annex III thereto,

Whereas:

(1)

If the amount of manure that a Member State intends to apply per hectare each year is different from those specified in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) of that subparagraph, that amount is to be fixed so as not to prejudice the achievement of the objectives specified in Article 1 of that Directive and it has to be justified on the basis of objective criteria, such as long growing seasons and crops with high nitrogen uptake.

(2)

On 14 December 2007, the Commission adopted Decision 2007/863/EC (2) granting a derogation requested by the United Kingdom with regard to Northern Ireland pursuant to Directive 91/676/EEC concerning the protection of waters against pollution caused by nitrates from agricultural sources, allowing the application of livestock manure up to a limit of 250 kg nitrogen per hectare per year, under certain conditions, on farms with at least 80 % grassland.

(3)	On 24 February 2011, the Commission adopted Decision 2011/128/EU (3), amending Decision 2007/863/EC and extending the derogation through 31 December 2014.

(4)	The derogation granted by Decision 2007/863/EC as amended by Decision 2011/128/EU concerned 145 farms in 2013, corresponding to approximately 0,59 % of the total number of holdings and 0,42 % of the total net agricultural area.

(5)	On 10 October 2014, the United Kingdom for the region of Northern Ireland submitted to the Commission a request for Derogation under the third subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC.

(6)	The United Kingdom for the region of Northern Ireland, in conformity with paragraph 5 of Article 3 of Directive 91/676/EEC, applies an action programme throughout its whole territory.

(7)

The Report from the Commission to the Council and the European Parliament on the implementation of Directive 91/676/EEC concerning the protection of waters against pollution caused by nitrates from agricultural sources based on Member State reports for the period 2008-2011 shows that in the United Kingdom for the region of Northern Ireland for groundwater, all monitoring stations have mean nitrate concentrations below 50 mg/l and 93 % of monitoring stations have mean nitrate concentrations below 25 mg/l. For surface water, all monitoring stations have mean nitrate concentrations below 25 mg/l.

(8)

The number of livestock and the utilisation of chemical fertilisers decreased over the last number of years. Cattle, poultry and sheep numbers decreased respectively by 5 %, 5 % and 10 %, while pig numbers increased by 4 % from the period 2004-2007 to the period 2008-2011. Average nitrogen loading from livestock manure in the period 2008-2011 was 117 kg/ha, with a decline of 6,4 % compared to 2004-2007. Phosphorus average surplus in the period 2008-2011 was 13,6 kg/ha, with a decline of 30,1 % compared to 2004-2007. Average chemical N fertiliser use decreased by 18,4 % in the period 2008-2011 compared to 2004-2007. Average chemical P fertiliser use decreased by 53 % in the period 2008-2011 compared to 2004-2007.

(9)

In Northern Ireland, 93 % of agricultural land is devoted to grassland. Overall, in grassland farms, 42 % of the land area is farmed extensively and has a stocking rate of less than 1 livestock unit per hectare and low fertiliser inputs, 37 % is farmed under agri-environmental programmes and only 24 % is farmed more intensively, at a stocking rate of 2 livestock units per hectare or more. 5 % is used for arable agriculture. The average chemical fertiliser use on grassland is 79 kg/ha nitrogen and 5 kg/ha phosphorus.

(10)

Northern Ireland is characterised by high rainfall and the prevalence of soil with poor drainage. Due to impeded drainage, the denitrification potential of the majority of soils in Northern Ireland is relatively high, reducing the nitrate concentration in soil and, therefore, the amount of nitrate susceptible to leaching.

(11)

The Northern Irish climate, characterised by an annual rainfall evenly distributed throughout the year and a relatively narrow annual temperature range promotes a relatively long grass-growing season where land is actively managed and farmed, ranging from 270 days per year in the coastal area to the east to around 260 days per year in the central lowlands.

(12)

The Commission, after examination of the request from the United Kingdom for the region of Northern Ireland, having considered the Action Programme and in the light of the experience gained from the derogation provided for in Decision 2007/863/EC as amended by Decision 2011/128/EU considers that the amount of livestock manure proposed by Northern Ireland, corresponding to 250 kg nitrogen per hectare per year, will not prejudice the achievement of the objectives of Directive 91/676/EEC, subject to certain strict conditions being met.

(13)

The supporting information presented by Northern Ireland shows that the proposed amount of 250 kg nitrogen per hectare per year from livestock manure on farms with at least 80 % grassland is justified on the basis of objective criteria such as long growing seasons and crops with high nitrogen uptake.

(14)	The Decision 2007/863/EC as amended by Decision 2011/128/EU has an expiration date of 31 December 2014. For the purpose of ensuring that the farmers concerned may continue to benefit from the derogation, it is appropriate to adopt this Decision.

(15)	The measures provided for in this Decision are in accordance with the opinion of the Nitrates Committee set up pursuant to Article 9 of Directive 91/676/EEC,

HAS ADOPTED THIS DECISION:

Article 1

The derogation requested by the United Kingdom with regard to Northern Ireland in a letter of 10 October 2014, for the purpose of allowing a higher amount of livestock manure than that provided for in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, is granted, subject to the conditions laid down in this Decision.

Article 2

Definitions

For the purpose of this Decision, the following definitions shall apply:

(1)	‘grassland farms’ means holdings where 80 % or more of the agricultural area available for manure application is grass;

(2)	‘grazing livestock’ means cattle (with the exclusion of veal calves), sheep, deer, goats and horses;

(3)	‘grass’ means permanent grassland or temporary grassland (temporary implying leys of less than four years);

(4)	‘parcel’ means an individual field or a group of fields, homogeneous regarding cropping, soil type and fertilisation practices.

Article 3

Scope

This Decision applies on an individual basis to grassland farms and subject to the conditions prescribed in Articles 4, 5 and 6.

Article 4

Annual application and commitment

1. Farmers who want to benefit from a derogation under this Decision shall submit an application to the competent authority annually.

2. Together with the annual application referred to in paragraph 1, they shall undertake in writing to fulfil the conditions provided for in Articles 5 and 6.

Article 5

Application of manure and other fertilisers

1. The amount of livestock manure from grazing livestock applied to the land each year on grassland farms, including by the animals themselves, shall not exceed the amount of manure containing 250 kg nitrogen per hectare, subject to the conditions laid down in paragraphs 2 to 8.

2. The total nitrogen inputs shall not exceed the foreseeable nutrient demand of the considered crop and shall take into account the supply from the soil. Total nitrogen application shall be differentiated on the basis of stocking rate and grassland productivity.

3. A fertilisation plan shall be kept for each farm describing the crop rotation of the farmland and the planned application of manure and other fertilisers. It shall be available in the farm for each calendar year before 1 March. The fertilisation plan shall comprise at least the following:

(a)	The crop rotation plan, which must specify the acreage of parcels with grass and parcels with other crops, including a sketch map indicating the location of individual parcels;

(b)	the number of livestock, a description of the housing and storage system, including the volume of manure storage available;

(c)	a calculation of manure nitrogen (less losses in housing and storage) and phosphorus produced in the farm;

(d)	the amount, type and characteristics of manure delivered outside the farm or to the farm;

(e)	the foreseeable nitrogen and phosphorus crop requirements for each parcel;

(f)	results of soil analysis related to nitrogen and phosphorus soil status if available;

(g)	the nature of the fertiliser to be used;

(h)	a calculation of nitrogen and phosphorus application from manure over each parcel;

(i)	a calculation of nitrogen and phosphorus application from chemical and other fertilisers over each parcel.

The fertilisation plan shall be revised no later than seven days following any change in agricultural practices to ensure consistency between this plan and actual agricultural practices.

4. Fertilisation accounts, including information related to management of nitrogen and phosphorus inputs and management of dirty water, shall be kept by each farmer. They shall be submitted to the competent authority for each calendar year.

5. For each grassland farm benefiting from a derogation, the farmer shall accept that the application referred to in Article 4(1), the fertilisation plan and the fertilisation accounts can be subject to control.

6. Periodic nitrogen and phosphorus analysis in soil shall be done by each farmer who is granted a derogation for accurate fertilisation.

Sampling and analysis must be carried out at least once every four years for each homogeneous area of the farm, with regard to crop rotation and soil characteristics.

At least one analysis per five hectares of farmland shall be carried out.

The results of nitrogen and phosphorus analysis in soil shall be available at the farm benefiting from a derogation.

7. Livestock manure shall not be spread in the autumn before grass cultivation.

8. For each grassland farm benefiting from a derogation, the farmer shall ensure that the phosphorus balance, calculated according to the methodology established by the competent authority, does not exceed a surplus of 10 kg phosphorus per hectare per year.

Article 6

Land management

1. Eighty per cent or more of the area available for manure application on farms shall be cultivated with grass.

2. Farmers benefiting from an individual derogation shall carry out the following measures:

(a)	temporary grassland shall be ploughed in spring;

(b)	ploughed grass on all soil types shall be followed immediately by a crop with high nitrogen demand;

(c)	crop rotation shall not include leguminous or other plants fixing atmospheric nitrogen.

3. Point c of the second paragraph shall, however, not apply to clover in grassland with less than 50 % clover and to other leguminous plants that are undersown with grass.

Article 7

Other measures

This derogation shall be applied without prejudice to the measures needed to comply with other EU environmental legislation.

Article 8

Monitoring

1. The competent authority shall ensure that maps showing the percentage of grassland farms, percentage of livestock and percentage of agricultural land covered by individual derogation in each District, as well as maps on local land use are drawn up and updated every year.

2. Monitoring shall be carried out on soil, surface water and groundwater in order to provide data on nitrogen and phosphorus concentrations in soil water, on mineral nitrogen in the soil profile and nitrate concentrations in groundwater and surface water, both under derogation and non-derogation conditions. Monitoring shall be carried out at farm field scale and in agricultural monitoring catchments. The monitoring sites shall include the main soil types, levels of intensity, fertilisation practices and crops.

3. A reinforced water monitoring shall be conducted in agricultural catchments located in proximity to most vulnerable water bodies.

4. Surveys on local land use, crop rotations and agricultural practices shall be carried out on farms benefiting from individual derogations. Collected information and data from nutrient analysis as referred to in Article 5(6) and monitoring as referred to in paragraph 2 of this Article shall be used for model-based calculations of the magnitude of nitrate and phosphorus losses from farms benefiting from a derogation.

Article 9

Controls

1. The competent authorities shall ensure that all the applications for a derogation are submitted to administrative control. Where the control demonstrates that the conditions provided for in Articles 5 and 6 are not fulfilled, the applicant shall be informed thereof. In this instance, the application shall be considered to be refused.

2. A programme of field inspections shall be established based on risk analysis, results of controls of the previous years and results of general random controls of application of legislation implementing Directive 91/676/EEC. The field inspections shall cover at least 5 % of the farms benefiting from an individual derogation in respect of the conditions set out in Articles 5 and 6 of this Decision. Where verification indicates non-compliance, the farmer shall be informed thereof. This information shall be considered in deciding on the request for derogation the next year.

3. The competent authorities shall be granted the necessary powers and means to verify compliance with a derogation granted under this Decision.

Article 10

Reporting

The competent authorities shall submit every year by June a report containing the following information:

(1)	maps showing the percentage of farms, percentage of livestock and percentage of agricultural land covered by individual derogation for each District, as well as maps on local land use, referred to in Article 8(1);

(2)	the results of ground and surface water monitoring, as regards nitrate concentrations, including information on water quality trends, both under derogation and non derogation conditions as well as the impact of derogation on water quality, as referred to in Article 8(2);

(3)	the results of soil monitoring as regards nitrogen and phosphorus concentrations in soil water and on mineral nitrogen in soil profile, both under derogation and non derogation conditions, as referred to in Article 8(2);

(4)	a summary and evaluation of data obtained from the reinforced water monitoring referred to in Article 8(3);

(5)	the results of the surveys on local land use, crop rotations and agricultural practices, referred to in Article 8(4);

(6)	the results of model-based calculations of the magnitude of nitrate and phosphorus losses from farms benefitting from an individual derogation, referred to in Article 8(4);

(7)	an evaluation of the implementation of the derogation conditions, on the basis of controls at farm level and information on non compliant farms, on the basis of the results of the administrative controls and field inspections, referred to in Article 9(1) and (2).

Article 11

Application

This Decision shall apply in the context of the SR 2014 No 307 — Nitrates Action Programme Regulations (Northern Ireland) 2014.

This Decision shall expire on 31 December 2018.

Article 12

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 9 February 2015.

For the Commission

Karmenu VELLA

Member of the Commission

(1) OJ L 375, 31.12.1991, p. 1.

(2) Commission Decision 2007/863/EC of 14 December 2007 granting a derogation requested by the United Kingdom with regard to Northern Ireland pursuant to Council Directive 91/676/EEC concerning the protection of waters against pollution caused by nitrates from agricultural (OJ L 337, 21.12.2007, p. 122).

(3) Commission Decision 2011/128/EU of 24 February 2011 amending Decision 2007/863/EC granting a derogation requested by the United Kingdom with regard to Northern Ireland pursuant to Council Directive 91/676/EEC concerning the protection of waters against pollution caused by nitrates from agricultural sources (OJ L 51, 25.2.2011, p. 21).

4.3.2015

Official Journal of the European Union

L 60/48

COMMISSION IMPLEMENTING DECISION (EU) 2015/347

of 2 March 2015

concerning the inconsistency of certain targets included in the national or functional airspace block plans submitted pursuant to Regulation (EC) No 549/2004 of the European Parliament and of the Council with the Union-wide performance targets for the second reference period and setting out recommendations for the revision of those targets

(notified under document C(2015) 1263)

(Only the Bulgarian, Spanish, Czech, German, Greek, French, Croatian, Italian, Hungarian, Maltese, Dutch, Portuguese, Romanian, Slovak and Slovenian texts are authentic)

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EC) No 549/2004 of the European Parliament and of the Council of 10 March 2004 laying down the framework for the creation of the single European sky (the framework Regulation) (1), and in particular Article 11(3)(c) thereof,

Whereas:

(1)

Pursuant to Regulation (EC) No 549/2004, the Member States are to adopt national or functional airspace block (‘FAB’) plans, including binding national targets or targets at the level of FABs, ensuring consistency with the Union-wide performance targets. That Regulation also provides that the Commission is to assess the consistency of those targets on the basis of the assessment criteria referred to in point (d) of its Article 11(6) and that the Commission may decide to issue recommendations in case it identifies that those criteria have not been met. Detailed rules in this regard have been set out in Commission Implementing Regulation (EU) No 390/2013 (2).

(2)	Union-wide performance targets in the key performance areas of safety, environment, capacity and cost-efficiency for the second reference period (2015-19) were adopted by Commission Implementing Decision 2014/132/EU (3).

(3)

The Member States submitted to the Commission the performance plans, all at FAB level, by 1 July 2014. In a number of cases the initial submission was in a draft form only. Furthermore, a number of plans were subsequently modified by addenda or corrigenda, the latest one dated 9 January 2015. For its assessment, the Commission has based itself on the most recent information submitted.

(4)

The Performance Review Body, which is charged with assisting the Commission in the implementation of the performance scheme pursuant to Article 3 of Implementing Regulation (EU) No 390/2013, submitted an initial assessment report to the Commission on 7 October 2014 and an updated version of that report on 15 December 2014. The Commission further received from the Performance Review Body reports based on information from national supervisory authorities on the monitoring of the performance plans and targets submitted in accordance with Article 18(4) of Implementing Regulation (EU) No 390/2013.

(5)

Concerning the key performance area of capacity, the consistency of the targets submitted by the Member States for en route Air Traffic Flow Management (ATFM) delay has been assessed, in accordance with the principle laid down in point 4 of Annex IV to Implementing Regulation (EU) No 390/2013, by using the respective FAB reference values for capacity that, when applied, ensure at Union level that the Union-wide performance target is met, calculated by the Network Manager and set out in the Network Operations Plan (2014-2018/2019) in its most recent version of June 2014 (‘Network Operations Plan’). That assessment has demonstrated that the targets submitted by Belgium, Germany, France, Luxembourg and the Netherlands as regards FABEC, by the Czech Republic, Croatia, Hungary, Austria, Slovenia and Slovakia as regards FABCE, by Greece, Italy, Cyprus and Malta as regards Blue Med FAB, by Bulgaria and Romania as regards Danube FAB, and by Spain and Portugal as regards SW FAB, are not in conformity with the respective reference values and therefore not consistent with the relevant Union-wide performance target.

(6)

Concerning the key performance area of cost-efficiency, the targets expressed in en route determined unit costs submitted by the Member States have been assessed, in accordance with the principles laid down in point 5, in conjunction with point 1, of Annex IV to Implementing Regulation (EU) No 390/2013, by taking account of the trend of en route determined unit costs over the second reference period and the combined period of the first and the second reference period (2012-19), the number of service units (traffic forecast) and the level of en route determined unit costs in comparison to Member States having a similar operational and economic environment. That assessment has demonstrated that the targets submitted by Austria and Slovakia as regards FABCE, by Belgium, Germany, France, Luxembourg and the Netherlands as regards FABEC and by Italy as regards Blue Med FAB are not consistent with the relevant Union-wide performance target, for the following reasons.

(7)

As regard Austria, its targets are based on a planned reduction of its en route determined unit costs over the second reference period by 3,5 % per year on average. While this slightly exceeds the targeted reduction of the average Union-wide en route determined unit costs over the second reference period (– 3,3 % per year), its planned reduction over the combined period of the first and the second reference period is below the trend on Union-wide level (– 1,1 % per year, compared to – 1,7 % per year). Furthermore, the targets are based on planned en route determined costs at the start of the second reference period that are 8 % above the actual en route costs reported in the year 2013. As a result, the improvement in cost-efficiency realised in the first reference period has not been taken adequately into account when setting the targets for the second reference period. In addition, the target for 2019 is based on planned en route determined unit costs that are substantially above (+ 20 %) the average en route determined unit costs of the Member States having a similar operational and economic environment to the one of Austria and around 19 % above the Union-wide performance target in 2019.

(8)

As regard Slovakia, its targets are based on a planned reduction of its en route determined unit costs over the second reference period by 2,6 % per year on average. This is below the targeted reduction of the average Union-wide en route determined unit costs over the second reference period (– 3,3 % per year). While the reduction in planned en route determined unit costs over the combined period of the first and the second reference period slightly exceeds the trend on Union-wide level (– 2,1 % per year, compared to – 1,7 % per year), the target for 2019 is based on planned en route determined unit costs that are substantially above (+ 18,6 %) the average en route determined unit costs of the Member States having a similar operational and economic environment to the one of Slovakia.

(9)

Belgium and Luxembourg have a joint charging zone. Their targets are based on a planned reduction of the en route determined unit costs over the second reference period by only 0,2 % per year on average. This is significantly below the targeted reduction of the average Union-wide en route determined unit costs over the second reference period (– 3,3 % per year). Also over the combined period of the first and the second reference period the planned en route determined unit costs do not decrease in line with the Union-wide trend (– 0,4 %, compared to – 1,7 %). Furthermore, the target for 2019 is based on planned en route determined unit costs that are above (+ 3,7 %) the average en route determined unit costs of the Member States having a similar operational and economic environment to the one of Belgium and Luxembourg and around 27 % above the Union-wide performance target in 2019.

(10)

As regard France, its targets are based on a planned reduction of its en route determined unit costs over the second reference period by only 0,7 % per year on average. This is significantly below the targeted reduction of the average Union-wide en route determined unit costs over the second reference period (– 3,3 % per year). Also over the combined period of the first and the second reference period the planned en route determined unit costs do not decrease in line with the Union-wide trend (– 0,2 %, compared to – 1,7 %). In addition, the targets are based on planned en route determined costs at the start of the second reference period that are 6,2 % above the actual en route costs reported in the year 2013. As a result, the improvement in cost-efficiency realised in the first reference period has not been taken adequately into account when setting the targets for the second reference period. While the target for 2019 is based on planned en route determined unit costs that are slightly below (– 2,8 %) the average en route determined unit costs of the Member States having a similar operational and economic environment to the one of France, they are around 23 % above the Union-wide performance target in 2019.

(11)

As regard Germany, its targets are based on a planned reduction of its en route determined unit costs over the second reference period by 1,1 % per year on average. This is significantly below the targeted reduction of the average Union-wide en route determined unit costs over the second reference period (– 3,3 % per year). Also over the combined period of the first and the second reference period the en route determined unit costs do not decrease in line with the Union-wide trend, but they are rather increasing (+ 0,7 %, compared to – 1,7 %). In addition, the target for 2019 is based on planned en route determined unit costs in 2019 that are substantially above (+ 26,6 %) the average en route determined unit costs of the Member States having a similar operational and economic environment to the one of Germany and around 52 % above the Union-wide performance target in 2019.

(12)

As regard the Netherlands, its targets are based on a planned reduction of its en route determined unit costs over the second reference period by only 0,3 % per year on average. This is significantly below the targeted reduction of the average Union-wide en route determined unit costs over the second reference period (– 3,3 % per year). Also over the combined period of the first and the second reference period the planned en route determined unit costs do not decrease in line with the Union-wide trend (– 0,3 %, compared to – 1,7 %). While the target for 2019 is based on planned en route determined unit costs that are slightly lower than the average en route determined unit costs of the Member States having a similar operational and economic environment to the one of the Netherlands (– 3,7 %), they are around 18 % above the Union-wide performance target in 2019.

(13)

As regard Italy, its target are based on a planned reduction of its en route determined unit costs over the second reference period by 2,8 % per year on average. This is not in line with the targeted reduction of the average Union-wide en route determined unit costs over the second reference period (– 3,3 % per year). Also over the combined period of the first and the second reference period the planned en route determined unit costs of Italy do not decrease in line with the Union-wide trend (– 1,4 %, compared to – 1,7 %). In addition, the target for 2019 is based on planned en route determined unit costs that are substantially above (+ 16,6 %) the average en route determined unit costs of the Member States having a similar operational and economic environment to the one of Italy and around 25 % above the Union-wide performance target in 2019.

(14)

It is therefore appropriate for the Commission to issue recommendations concerning the necessary measures to be taken by the Member States concerned to ensure that their national supervisory authorities propose revised performance targets, which address the inconsistencies identified in this Decision. Pursuant to Regulation (EC) No 549/2004 and Implementing Regulation (EU) No 390/2013, it is then for the Member States concerned to adopt the revised performance targets and to notify them to the Commission within four months of the notification of this Decision.

(15)

In order to address the inconsistencies in relation to the key performance area of capacity, it should be ensured that the revised performance targets are, as a minimum, in conformity with the FAB reference values for capacity set out in the Network Operations Plan. Where the Network Operations Plan specifies remediation or mitigation measures designed to ensure that the relevant FAB reference values are respected, for the Member States concerned the revision of the performance targets should take account of those measures.

(16)

In order to address the inconsistencies in relation to the key performance area of cost-efficiency, as regards Belgium, Germany, France, Italy, Luxembourg, Austria and Slovakia, the cost-efficiency performance targets expressed in en route determined unit costs should be revised downwards, so as to be in line with the reduction of the average en route determined unit costs on Union level over the second reference period and over the combined period of the first and the second reference period.

(17)

In addition, when revising the cost-efficiency performance targets, the relevant traffic forecasts on which those targets are based should also be revised. For Belgium, Germany, France, Luxembourg and the Netherlands the forecasted service units over the second reference period should be increased, in light of the increase in traffic observed in 2014. In contrast, Italy should reduce its forecasted service units over the second reference period, given the actual traffic numbers.

(18)	The Commission has consulted the Member States concerned on the recommendations set out in this Decision, in accordance with Article 14(3) of Implementing Regulation (EU) No 390/2013.

(19)	The measures provided for in this Decision are in accordance with the opinion of the Single Sky Committee,

HAS ADOPTED THIS DECISION:

Article 1

The targets included in the performance plans submitted pursuant to Regulation (EC) No 549/2004, listed in the Annex, are inconsistent with the Union-wide performance targets for the second reference period set out in Implementing Decision 2014/132/EU.

Article 2

The Czech Republic, Croatia, Hungary, Austria, Slovenia and Slovakia as regards FABCE, Belgium, Germany, France, Luxembourg and the Netherlands as regards FABEC, Greece, Italy, Cyprus and Malta as regards Blue Med FAB, Bulgaria and Romania as regards Danube FAB, and Spain and Portugal as regards SW FAB, should take the necessary measures to ensure that their national supervisory authorities propose revised performance targets, in accordance with Articles 3 and 4.

Article 3

The performance targets in the key performance area of capacity submitted by the Czech Republic, Croatia, Hungary, Austria, Slovenia and Slovakia as regards FABCE, by Belgium, Germany, France, Luxembourg and the Netherlands as regards FABEC, by Greece, Italy, Cyprus and Malta as regards Blue Med FAB, by Bulgaria and Romania as regards Danube FAB and by Spain and Portugal as regards SW FAB should be revised downwards. As a minimum, those targets should be in accordance with the respective FAB reference values set out in the Network Operations Plan. Where the Network Operations Plan specifies remediation or mitigation measures, account should be taken of those measures when revising the performance targets.

Article 4

The performance targets in the key performance area of cost-efficiency expressed in en route determined unit costs submitted by Austria and Slovakia as regards FABCE, by Belgium, Germany, France, Luxembourg and the Netherlands as regards FABEC and by Italy as regards Blue Med FAB should be revised downwards, to a level that is in line with the reduction of the average en route determined unit costs on Union level over the second reference period and, where that is not yet the case, over the combined period of the first and the second reference period. Those downwards revisions should include a reduction in en route determined costs over the second reference period and, for Belgium, Germany, France, Italy, Luxembourg and the Netherlands, a revision of the forecasted traffic expressed in service units.

Article 5

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, Romania, the Republic of Slovenia and the Slovak Republic.

Done at Brussels, 2 March 2015.

For the Commission

Violeta BULC

Member of the Commission

(1) OJ L 96, 31.3.2004, p. 1.

(2) Commission Implementing Regulation (EU) No 390/2013 of 3 May 2013 laying down a performance scheme for air navigation services and network functions (OJ L 128, 9.5.2013, p. 1).

(3) Commission Implementing Decision 2014/132/EU of 11 March 2014 setting the Union-wide performance targets for the air traffic management network and alert thresholds for the second reference period 2015-19 (OJ L 71, 12.3.2014, p. 20).

ANNEX

Performance targets in the key performance areas of capacity and cost-efficiency included in the national or functional airspace block plans submitted pursuant to Regulation (EC) No 549/2004 found to be inconsistent with the Union-wide performance targets for the second reference period

KEY PERFORMANCE AREA OF CAPACITY

En route Air Traffic Flow Management (ATFM) delay in min/flight

MEMBER STATE	FAB	FAB TARGET EN-ROUTE CAPACITY
		2015	2016	2017	2018	2019
Czech Republic	FAB CE	0,32	0,31	0,31	0,30	Consistent (0,29)
Croatia
Hungary
Austria
Slovenia
Slovakia
Belgium/Luxembourg	FAB EC	0,48	0,49	0,48	0,47	Consistent (0,43)
Germany
France
Netherlands
[Switzerland]
Greece	Blue Med	0,35	0,36	0,37	0,37	0,38
Italy
Cyprus
Malta
Bulgaria	Danube	0,08	0,08	0,08	0,09	0,09
Romania
Spain	SW	0,52	0,52	0,52	0,52	0,52
Portugal

KEY PERFORMANCE AREA OF COST-EFFICIENCY

Legend

Key	Item	Units
(A)	Total En-route Determined Costs	(in nominal terms and in national currency)
(B)	Inflation rate	(%)
(C)	Inflation index	(100 = 2009)
(D)	Total En-route Determined Costs	(in real 2009 prices and in national currency)
(E)	Total En-route Services Units	(TSUs)
(F)	En-route Determined Unit Cost (DUC)	(in real 2009 prices and in national currency)

BLUE MED FAB

Charging Zone: Italy — Currency: EUR

	2015	2016	2017	2018	2019
(A)	696 150 348	712 171 934	731 453 130	750 864 934	765 870 274
(B)	1,0 %	1,1 %	1,3 %	1,5 %	1,6 %
(C)	111,3	112,5	114,0	115,7	117,5
(D)	625 518 979	632 952 539	641 746 263	649 041 739	651 586 847
(E)	9 014 000	9 447 000	9 824 000	10 209 000	10 630 000
(F)	69,39	67,00	65,32	63,58	61,30

FAB CE

Charging Zone: Austria — Currency: EUR

	2015	2016	2017	2018	2019
(A)	188 243 000	195 340 000	198 306 000	203 074 000	206 839 000
(B)	1,7 %	1,7 %	1,7 %	1,7 %	1,7 %
(C)	114,4	116,4	118,3	120,4	122,4
(D)	164 512 578	167 861 269	167 561 493	168 722 008	168 977 503
(E)	2 693 000	2 658 000	2 728 000	2 798 000	2 882 000
(F)	61,09	63,15	61,42	60,30	58,63

Charging Zone: Slovakia — Currency: EUR

	2015	2016	2017	2018	2019
(A)	61 695 383	66 471 778	69 789 826	73 508 613	74 662 243
(B)	1,6 %	1,8 %	2,0 %	2,1 %	2,2 %
(C)	112,9	115,0	117,3	119,7	122,3
(D)	54 631 715	57 814 800	59 507 010	61 395 324	61 041 573
(E)	1 114 110	1 168 000	1 219 000	1 268 000	1 330 604
(F)	49,04	49,50	48,82	48,42	45,88

FAB EC

Charging Zone: Belgium-Luxembourg — Currency: EUR

	2015	2016	2017	2018	2019
(A)	168 053 280	172 546 632	177 419 403	180 598 797	184 687 422
(B)	1,1 %	1,2 %	1,3 %	1,4 %	1,4 %
(C)	112,2	113,5	115,0	116,6	118,2
(D)	149 766 718	151 965 777	154 223 135	154 872 832	156 223 161
(E)	2 370 804	2 397 991	2 426 749	2 462 930	2 501 309
(F)	63,17	63,37	63,55	62,88	62,46

Charging Zone: France — Currency: EUR

	2015	2016	2017	2018	2019
(A)	1 290 640 175	1 296 576 851	1 328 676 965	1 340 098 296	1 343 820 915
(B)	1,2 %	1,3 %	1,4 %	1,5 %	1,6 %
(C)	109,8	111,3	112,9	114,6	116,4
(D)	1 174 993 349	1 165 249 826	1 177 263 728	1 169 490 307	1 154 043 494
(E)	18 487 000	18 604 000	18 714 000	18 876 000	19 064 000
(F)	63,56	62,63	62,91	61,96	60,54

Charging Zone: Germany — Currency: EUR

	2015	2016	2017	2018	2019
(A)	1 085 545 510	1 042 966 695	1 042 231 408	1 040 128 865	1 054 280 740
(B)	1,4 %	1,6 %	1,7 %	1,7 %	1,7 %
(C)	110,5	112,3	114,2	116,2	118,1
(D)	981 973 060	928 599 125	912 433 104	895 371 101	892 382 909
(E)	12 568 000	12 665 000	12 765 000	12 879 000	13 004 000
(F)	78,13	73,32	71,48	69,52	68,62

Charging Zone: Netherlands — Currency: EUR

	2015	2016	2017	2018	2019
(A)	186 172 831	185 355 981	189 152 594	195 873 996	200 293 234
(B)	1,0 %	1,2 %	1,4 %	1,5 %	1,5 %
(C)	111,2	112,5	114,2	115,9	117,6
(D)	167 474 497	164 697 439	165 685 043	169 053 642	170 296 296
(E)	2 806 192	2 825 835	2 845 616	2 874 072	2 902 813
(F)	59,68	58,28	58,22	58,82	58,67

4.3.2015

Official Journal of the European Union

L 60/55

COMMISSION IMPLEMENTING DECISION (EU) 2015/348

of 2 March 2015

concerning the consistency of certain targets included in the national or functional airspace block plans submitted pursuant to Regulation (EC) No 549/2004 of the European Parliament and of the Council with the Union-wide performance targets for the second reference period

(notified under document C(2015) 1293)

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Whereas:

(1)

(2)	Union-wide performance targets in the key performance areas of safety, environment, capacity and cost-efficiency for the second reference period (2015-2019) were adopted by Commission Implementing Decision 2014/132/EU (3).

(3)

(4)

(5)

Concerning the key performance area of safety, the consistency of the targets submitted by the Member States regarding the effectiveness of safety management and the application of severity classification on the basis of the Risk Analysis Tool (RAT) methodology has been assessed, in accordance with the principles laid down in point 2 of Annex IV to Implementing Regulation (EU) No 390/2013. That assessment has demonstrated that the targets submitted by all Member States, as regards FABCE, UK-IR FAB, FABEC, Baltic FAB, Blue Med FAB, Danube FAB, DK-SE FAB, NEFAB and SW FAB, are consistent with the relevant Union-wide performance target.

(6)

Concerning the key performance area of environment, the consistency of the targets submitted by the Member States has been assessed, in accordance with the principles laid down in point 3 of Annex IV to Implementing Regulation (EU) No 390/2013, by using the respective FAB reference values for horizontal en route flight efficiency of the actual trajectory that, when applied, ensure at Union level that the Union-wide performance target is met, calculated by the Network Manager and set out in the Network Operations Plan (2014-2018/2019) in its most recent version of June 2014 (‘Network Operations Plan’). That assessment has demonstrated that the targets submitted by all Member States, as regards FABCE, UK-IR FAB, FABEC, Baltic FAB, Blue Med FAB, Danube FAB, DK-SE FAB, NEFAB and SW FAB, are consistent with the relevant Union-wide performance target.

(7)

Concerning the key performance area of capacity, the consistency of the targets submitted by the Member States for en route Air Traffic Flow Management (ATFM) delay has been assessed, in accordance with the principles laid down in point 4 of Annex IV to Implementing Regulation (EU) No 390/2013, by using the respective FAB reference values for capacity that, when applied, ensure at Union level that the Union-wide performance target is met, calculated by the Network Manager and set out in the Network Operations Plan. That assessment has demonstrated that the targets submitted by the United Kingdom and Ireland as regards UK-IR FAB, by Poland and Lithuania as regards Baltic FAB, by Denmark and Sweden as regards DK-SE FAB and by Estonia, Finland and Latvia as regards NEFAB are consistent with the relevant Union-wide performance target.

(8)

Concerning the key performance area of cost-efficiency, the targets expressed in en route determined unit costs submitted by the Member States have been assessed, in accordance with the principles laid down in point 5, in conjunction with point 1, of Annex IV to Implementing Regulation (EU) No 390/2013, by taking account of the trend of en route determined unit costs over the second reference period and the combined period of the first and the second reference period (2012-2019), the number of service units (traffic forecast) and the level of en route determined unit costs in comparison to Member States having a similar operational and economic environment. That assessment has demonstrated that the targets submitted by the United Kingdom and Ireland as regards UK-IR FAB, by Poland and Lithuania as regards Baltic FAB, by Cyprus, Greece and Malta as regards Blue Med FAB, by Bulgaria and Romania as regards Danube FAB, by Croatia, the Czech Republic, Slovenia and Hungary as regards FABCE, by Portugal and Spain for Spain Continental and Spain Canarias charging zones as regards FAB SW, by Denmark and Sweden as regards DK-SE FAB and by Estonia, Finland and Latvia as regards NEFAB are consistent with the relevant Union-wide performance target.

(9)

Therefore, the Commission considers that the targets included in the performance plans drawn up by the United Kingdom and Ireland as regards the UK-IR FAB, by Denmark and Sweden as regards the DK-SE FAB, by Poland and Lithuania, as regards the Baltic FAB and by Estonia, Finland and Latvia as regards NEFAB are consistent with the Union-wide performance targets in all four key performance areas. The Commission further considers that the targets submitted by Belgium, Luxembourg, France, Germany and the Netherlands as regards FABEC, by Austria, Croatia, Czech Republic, Hungary, Slovakia and Slovenia as regards FABCE, by Cyprus, Greece, Italy and Malta as regards Blue Med FAB, Bulgaria and Romania as regards Danube FAB and by Portugal and Spain as regards SW FAB are consistent with the Union-wide performance targets in the key performance areas of safety and environment. The Commission also considers that the targets submitted by Cyprus, Greece and Malta as regards Blue Med FAB, by Bulgaria and Romania as regards the Danube FAB, Croatia, the Czech Republic, Slovenia and Hungary as regards the FAB CE and Portugal and Spain as regards the SW FAB are consistent with the Union-wide performance targets in the key performance areas of cost-efficiency. Therefore, in relation to all those targets there is no need to issue recommendations that the national supervisory authorities concerned propose revised targets. With respect to the targets submitted by those Member States that are not consistent with the relevant Union-wide performance targets, the Commission has issued such recommendations, as set out in the Commission Implementing Decision concerning inconsistency of targets C(2015) 1263.

(10)	The measures provided for in this Decision are in accordance with the opinion of the Single Sky Committee,

HAS ADOPTED THIS DECISION:

Article 1

The targets included in the performance plans submitted pursuant to Regulation (EC) No 549/2004, listed in the Annex, are consistent with the Union-wide performance targets for the second reference period set out in Implementing Decision 2014/132/EU.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 2 March 2015.

For the Commission

Violeta BULC

Member of the Commission

(1) OJ L 96, 31.3.2004, p. 1.

(2) Commission Implementing Regulation (EU) No 390/2013 of 3 May 2013 laying down a performance scheme for air navigation services and network functions (OJ L 128, 9.5.2013, p. 1).

ANNEX

Performance targets in the key performance areas of safety, environment, capacity and cost-efficiency included in the national or functional airspace block plans submitted pursuant to Regulation (EC) No 549/2004 found to be consistent with the Union-wide performance targets for the second reference period

KEY PERFORMANCE AREA OF SAFETY

Effectiveness of Safety Management (EOSM) and the application of the severity classification based on the Risk Analysis Tool (RAT) methodology

MEMBER STATE	FAB	EOSM			ATM Ground Level % (RAT)						ATM overall Level % (RAT)
		STATE Level	ANSP Level		2017			2019			2017			2019
			SC	Other MO	SMI	RI's	ATM-S	SMI	RI's	ATM-S	SMI	RI's	ATM-S	SMI	RI's	ATM-S
Austria	FABCE	C	D	D	94,17	93,33	80	100	100	100	80	80	80	80	80	100
Croatia
Czech Republic
Hungary
Slovakia
Slovenia
Ireland	UK-IR	C	C	D	80	80	80	100	100	100	80	80	80	80	80	100
United Kingdom
Belgium/Luxembourg	FABEC	C	C	D	≥ 80	≥ 80	≥ 80	100	100	100	≥ 80	≥ 80	≥ 80	≥ 80	≥ 80	100
France
Germany
The Netherlands
[Switzerland]
Poland	Baltic	C	C	D	≥ 80	≥ 80	≥ 80	100	100	100	≥ 80	≥ 80	≥ 80	90	90	100
Lithuania
Cyprus	Blue Med	C	C	D	80	80	80	100	100	100	80	80	80	95	95	100
Greece
Italy
Malta
Bulgaria	Danube	C	C	D	90	90	80	100	100	100	80	85	80	90	90	100
Romania
Denmark	DK-SE	C	C	D	80	80	80	100	100	100	80	80	80	80	80	100
Sweden
Estonia	NEFAB	C	C	D	95	95	85	100	100	100	90	90	85	100	100	100
Finland
Latvia
[Norway]
Portugal	SW	C	D	D	90	90	90	100	100	100	80	80	90	80	80	100
Spain

Abbreviations:

‘SC’	:	Management objective ‘safety culture’ as referred to in point 1.1(a) of section 2 of Annex I to Implementing Regulation (EU) No 390/2013
‘other MO’	:	Management objectives as listed in point 1.1(a) of section 2 of Annex I to Implementing Regulation (EU) No 390/2013 other than ‘safety culture’
‘RIs’	:	Runway incursions
‘SMI’	:	Separation minima infringements
‘ATM-S’	:	ATM-specific occurrences

KEY PERFORMANCE AREA OF ENVIRONMENT

Horizontal en route flight efficiency of the actual trajectory

MEMBER STATE	FAB	FAB TARGET ENVIRONMENT (%)
		2019
Austria	FABCE	1,81
Croatia
Czech Republic
Hungary
Slovakia
Slovenia
Ireland	UK-IR	2,99
United Kingdom
Belgium/Luxembourg	FABEC	2,96
France
Germany
The Netherlands
[Switzerland]
Poland	Baltic	1,36
Lithuania
Cyprus	Blue Med	2,45
Greece
Italy
Malta
Bulgaria	Danube	1,37
Romania
Denmark	DK-SE	1,19
Sweden
Estonia	NEFAB	1,22
Finland
Latvia
[Norway]
Portugal	SW	3,28
Spain

KEY PERFORMANCE AREA OF CAPACITY

En route Air Traffic Flow Management (ATFM) delay in min/flight

MEMBER STATE	FAB	FAB TARGET EN-ROUTE CAPACITY
		2015	2016	2017	2018	2019
Ireland	UK-IR	0,25	0,26	0,26	0,26	0,26
United Kingdom
Poland	Baltic	0,21	0,21	0,21	0,22	0,22
Lithuania
Denmark	DK-SE	0,10	0,10	0,10	0,09	0,09
Sweden
Estonia	NEFAB	0,12	0,12	0,13	0,13	0,13
Finland
Latvia
[Norway]

KEY PERFORMANCE AREA OF COST-EFFICIENCY

Legend:

Key	Item	Units
(A)	Total En-route Determined Costs	(in nominal terms and in national currency)
(B)	Inflation rate	(%)
(C)	Inflation index	(100 = 2009)
(D)	Total En-route Determined Costs	(in real 2009 prices and in national currency)
(E)	Total En-route Services Units	(TSUs)
(F)	En-route Determined Unit Cost (DUC)	(in real 2009 prices and in national currency)

BALTIC FAB

Charging Zone: Lithuania — Currency: EUR

	2015	2016	2017	2018	2019
(A)	23 316 993	23 342 321	24 186 978	25 093 574	25 748 766
(B)	1,7 %	2,2 %	2,5 %	2,2 %	2,2 %
(C)	112,9	115,4	118,4	121,0	123,7
(D)	20 652 919	20 223 855	20 434 886	20 737 566	20 814 037
(E)	490 928	508 601	524 877	541 672	559 548
(F)	42,07	39,76	38,93	38,28	37,20

Charging Zone: Poland — Currency: PLN

	2015	2016	2017	2018	2019
(A)	658 592 342	687 375 337	713 570 963	730 747 925	749 146 920
(B)	2,4 %	2,5 %	2,5 %	2,5 %	2,5 %
(C)	115,9	118,7	121,7	124,8	127,9
(D)	568 474 758	578 848 069	586 251 473	585 720 606	585 822 496
(E)	4 362 840	4 544 000	4 699 000	4 861 000	5 039 000
(F)	130,30	127,39	124,76	120,49	116,26

BLUE MED FAB

Charging Zone: Cyprus — Currency: EUR

	2015	2016	2017	2018	2019
(A)	52 708 045	53 598 493	55 916 691	57 610 277	59 360 816
(B)	1,6 %	1,7 %	1,7 %	1,8 %	2,0 %
(C)	112,9	114,8	116,8	118,9	121,3
(D)	46 681 639	46 676 772	47 881 610	48 459 560	48 952 987
(E)	1 395 081	1 425 773	1 457 140	1 489 197	1 521 959
(F)	33,46	32,74	32,86	32,54	32,16

Charging Zone: Greece — Currency: EUR

	2015	2016	2017	2018	2019
(A)	147 841 464	151 226 557	155 317 991	156 939 780	164 629 376
(B)	0,3 %	1,1 %	1,2 %	1,3 %	1,6 %
(C)	107,9	109,1	110,4	111,8	113,6
(D)	136 958 572	138 630 543	140 635 901	140 350 008	144 936 752
(E)	4 231 888	4 318 281	4 404 929	4 492 622	4 599 834
(F)	32,36	32,10	31,93	31,24	31,51

Charging Zone: Malta — Currency: EUR

	2015	2016	2017	2018	2019
(A)	17 736 060	19 082 057	20 694 940	21 720 523	22 752 314
(B)	1,7 %	1,8 %	1,7 %	1,7 %	1,7 %
(C)	111,9	114,0	115,9	117,9	119,9
(D)	15 844 908	16 745 957	17 857 802	18 429 483	18 982 242
(E)	609 000	621 000	634 000	653 000	672 000
(F)	26,02	26,97	28,17	28,22	28,25

DANUBE FAB

Charging Zone: Bulgaria — Currency: BGN

	2015	2016	2017	2018	2019
(A)	166 771 377	172 805 739	178 045 986	181 582 049	184 412 180
(B)	0,9 %	1,8 %	2,2 %	2,2 %	2,2 %
(C)	110,1	112,1	114,5	117,0	119,6
(D)	151 495 007	154 219 178	155 475 340	155 149 844	154 176 130
(E)	2 627 000	2 667 000	2 903 000	2 984 837	3 090 000
(F)	57,67	57,82	53,56	51,98	49,90

Charging Zone: Romania — Currency: RON

	2015	2016	2017	2018	2019
(A)	690 507 397	704 650 329	718 659 958	735 119 853	753 216 461
(B)	3,1 %	3,0 %	2,8 %	2,8 %	2,7 %
(C)	126,9	130,7	134,4	138,2	141,9
(D)	543 963 841	538 937 162	534 681 066	532 030 334	530 795 951
(E)	4 012 887	4 117 019	4 219 063	4 317 155	4 441 542
(F)	135,55	130,90	126,73	123,24	119,51

DENMARK-SWEDEN FAB

Charging Zone: Denmark — Currency: DKK

	2015	2016	2017	2018	2019
(A)	726 872 134	724 495 393	735 983 926	749 032 040	750 157 741
(B)	1,8 %	2,2 %	2,2 %	2,2 %	2,2 %
(C)	111,6	114,1	116,6	119,1	121,8
(D)	651 263 654	635 160 606	631 342 985	628 704 443	616 095 213
(E)	1 553 000	1 571 000	1 589 000	1 608 000	1 628 000
(F)	419,36	404,30	397,32	390,99	378,44

Charging Zone: Sweden — Currency: SEK

	2015	2016	2017	2018	2019
(A)	1 951 544 485	1 974 263 091	1 970 314 688	1 964 628 986	1 958 887 595
(B)	1,6 %	2,4 %	2,1 %	2,0 %	2,0 %
(C)	106,1	108,6	110,9	113,1	115,4
(D)	1 840 204 091	1 817 994 673	1 777 040 937	1 737 169 570	1 698 130 296
(E)	3 257 000	3 303 000	3 341 000	3 383 000	3 425 000
(F)	565,00	550,41	531,89	513,50	495,80

FABCE

Charging Zone: Croatia — Currency: HRK

	2015	2016	2017	2018	2019
(A)	670 066 531	687 516 987	691 440 691	687 394 177	674 346 800
(B)	0,2 %	1,0 %	1,5 %	2,5 %	2,5 %
(C)	109,2	110,4	112,0	114,8	117,7
(D)	613 414 184	622 991 131	617 287 272	598 707 050	573 017 597
(E)	1 763 000	1 783 000	1 808 000	1 863 185	1 926 787
(F)	347,94	349,41	341,42	321,34	297,40

Charging Zone: Czech Republic — Currency: CZK

	2015	2016	2017	2018	2019
(A)	3 022 287 900	3 087 882 700	3 126 037 100	3 149 817 800	3 102 014 900
(B)	1,9 %	2,0 %	2,0 %	2,0 %	2,0 %
(C)	111,5	113,7	116,0	118,3	120,7
(D)	2 710 775 667	2 715 303 433	2 694 955 079	2 662 212 166	2 570 401 338
(E)	2 548 000	2 637 000	2 717 000	2 795 000	2 881 000
(F)	1 063,88	1 029,69	991,89	952,49	892,19

Charging Zone: Hungary — Currency: HUF

	2015	2016	2017	2018	2019
(A)	28 133 097 383	29 114 984 951	29 632 945 277	30 406 204 408	31 345 254 629
(B)	1,8 %	3,0 %	3,0 %	3,0 %	3,0 %
(C)	119,3	122,8	126,5	130,3	134,2
(D)	23 587 547 923	23 699 795 100	23 418 852 735	23 330 056 076	23 350 067 982
(E)	2 457 201	2 364 165	2 413 812	2 453 639	2 512 526
(F)	9 599,36	10 024,60	9 702,02	9 508,35	9 293,46

Charging Zone: Slovenia — Currency: EUR

	2015	2016	2017	2018	2019
(A)	32 094 283	33 168 798	33 870 218	34 392 801	35 029 005
(B)	1,6 %	2,1 %	1,9 %	2,0 %	2,0 %
(C)	111,9	114,3	116,5	118,8	121,2
(D)	28 675 840	29 018 678	29 079 819	28 949 500	28 906 876
(E)	481 500	499 637	514 217	529 770	546 470
(F)	59,56	58,08	56,55	54,65	52,90

NEFAB

Charging Zone: Estonia — Currency: EUR

	2015	2016	2017	2018	2019
(A)	23 098 175	24 757 151	25 985 553	27 073 003	28 182 980
(B)	3,0 %	3,1 %	3,0 %	3,0 %	3,0 %
(C)	123,3	127,1	130,9	134,8	138,9
(D)	18 739 585	19 481 586	19 852 645	20 081 013	20 295 459
(E)	774 641	801 575	827 117	855 350	885 643
(F)	24,19	24,30	24,00	23,48	22,92

Charging Zone: Finland — Currency: EUR

	2015	2016	2017	2018	2019
(A)	45 050 000	45 596 000	46 064 000	46 321 000	46 468 000
(B)	1,5 %	1,7 %	1,9 %	2,0 %	2,0 %
(C)	114,4	116,4	118,6	121,0	123,4
(D)	39 368 663	39 179 750	38 843 860	38 294 684	37 662 953
(E)	792 600	812 000	827 000	843 000	861 000
(F)	49,67	48,25	46,97	45,43	43,74

Charging Zone: Latvia — Currency: EUR

	2015	2016	2017	2018	2019
(A)	22 680 662	23 118 000	23 902 000	24 692 818	25 534 000
(B)	2,5 %	2,3 %	2,3 %	2,3 %	2,3 %
(C)	109,7	112,2	114,8	117,4	120,1
(D)	20 683 885	20 603 685	20 823 477	21 028 777	21 256 247
(E)	802 000	824 000	844 000	867 000	890 000
(F)	25,79	25,00	24,67	24,25	23,88

SW FAB

Charging Zone: Portugal — Currency: EUR

	2015	2016	2017	2018	2019
(A)	111 331 252	117 112 878	121 117 127	124 427 807	127 871 286
(B)	1,2 %	1,5 %	1,5 %	1,5 %	1,5 %
(C)	110,5	112,2	113,8	115,5	117,3
(D)	100 758 704	104 424 905	106 399 345	107 692 336	109 037 112
(E)	3 095 250	3 104 536	3 122 232	3 147 209	3 171 128
(F)	32,55	33,64	34,08	34,22	34,38

SPAIN

Charging Zone: Spain Continental — Currency: EUR

	2015	2016	2017	2018	2019
(A)	620 443 569	622 072 583	622 240 962	625 580 952	627 777 294
(B)	0,8 %	0,9 %	1,0 %	1,0 %	1,1 %
(C)	110,6	111,6	112,7	113,9	115,1
(D)	561 172 369	557 638 172	552 025 959	549 379 889	545 563 910
(E)	8 880 000	8 936 000	9 018 000	9 128 000	9 238 000
(F)	63,20	62,40	61,21	60,19	59,06

Charging Zone: Spain Canarias — Currency: EUR

	2015	2016	2017	2018	2019
(A)	98 528 223	98 750 683	99 003 882	98 495 359	98 326 935
(B)	0,8 %	0,9 %	1,0 %	1,0 %	1,1 %
(C)	110,6	111,6	112,7	113,9	115,1
(D)	89 115 786	88 522 066	87 832 072	86 497 790	85 450 091
(E)	1 531 000	1 528 000	1 531 000	1 537 000	1 543 000
(F)	58,21	57,93	57,37	56,28	55,38

UK-IR FAB

Charging Zone: Ireland — Currency: EUR

	2015	2016	2017	2018	2019
(A)	118 046 200	121 386 700	125 595 100	129 364 400	130 778 800
(B)	1,1 %	1,2 %	1,4 %	1,7 %	1,7 %
(C)	103,7	105,0	106,4	108,2	110,1
(D)	113 811 728	115 644 664	118 001 964	119 511 684	118 798 780
(E)	4 000 000	4 049 624	4 113 288	4 184 878	4 262 135
(F)	28,45	28,56	28,69	28,56	27,87

Charging Zone: United Kingdom — Currency: GBP

	2015	2016	2017	2018	2019
(A)	686 348 218	687 119 724	690 004 230	682 569 359	673 089 111
(B)	1,9 %	1,9 %	2,0 %	2,0 %	2,0 %
(C)	118,2	120,5	122,9	125,3	127,8
(D)	580 582 809	570 397 867	561 561 156	544 617 914	526 523 219
(E)	10 244 000	10 435 000	10 583 000	10 758 000	10 940 000
(F)	56,68	54,66	53,06	50,62	48,13

		ISSN 1977-0677
Official Journal of the European Union		L 60

English edition	Legislation	Volume 58 4 March 2015

Contents		II Non-legislative acts	page
		REGULATIONS
	*	Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission	1
	*	Commission Implementing Regulation (EU) 2015/342 of 2 March 2015 amending Annex I to Regulation (EC) No 798/2008 as regards the entry for the United States in the list of third countries, territories, zones or compartments from which certain poultry commodities may be imported into or transit through the Union in relation to highly pathogenic avian influenza following outbreaks in the States of Idaho and California ( 1 )	31
		Commission Implementing Regulation (EU) 2015/343 of 3 March 2015 establishing the standard import values for determining the entry price of certain fruit and vegetables	35
		DECISIONS
	*	Council Decision (EU) 2015/344 of 17 February 2015 concerning the renewal of the Agreement on cooperation in science and technology between the European Community and Ukraine	37
	*	Commission Decision (EU) 2015/345 of 2 March 2015 amending Decisions 2009/563/EC, 2009/564/EC, 2009/578/EC, 2010/18/EC, 2011/263/EU, 2011/264/EU, 2011/382/EU and 2011/383/EU in order to prolong the validity of the ecological criteria for the award of the EU Ecolabel to certain products (notified under document C(2015) 1286) ( 1 )	39
	*	Commission Implementing Decision (EU) 2015/346 of 9 February 2015 on granting a derogation requested by the United Kingdom with regard to Northern Ireland pursuant to Council Directive 91/676/EEC concerning the protection of waters against pollution caused by nitrates from agricultural sources (notified under document C(2015) 542)	42
	*	Commission Implementing Decision (EU) 2015/347 of 2 March 2015 concerning the inconsistency of certain targets included in the national or functional airspace block plans submitted pursuant to Regulation (EC) No 549/2004 of the European Parliament and of the Council with the Union-wide performance targets for the second reference period and setting out recommendations for the revision of those targets (notified under document C(2015) 1263) ( 1 )	48
	*	Commission Implementing Decision (EU) 2015/348 of 2 March 2015 concerning the consistency of certain targets included in the national or functional airspace block plans submitted pursuant to Regulation (EC) No 549/2004 of the European Parliament and of the Council with the Union-wide performance targets for the second reference period (notified under document C(2015) 1293) ( 1 )	55
	*	Commission Implementing Decision (EU) 2015/349 of 2 March 2015 amending Annex II to Decision 2007/777/EC as regards the entry for the United States in the list of third countries or parts thereof from which the introduction of meat products and treated stomachs, bladders and intestines into the Union is authorised in relation to highly pathogenic avian influenza following outbreaks in the States of Idaho and California (notified under document C(2015) 1315) ( 1 )	68

ISO code and name of third country or territory	Code of third country, territory, zone or compartment	Description of third country, territory, zone or compartment	Veterinary certificate		Specific conditions	Specific conditions		Avian influenza surveillance status	Avian influenza vaccination status	Salmonella control status (7)
ISO code and name of third country or territory	Code of third country, territory, zone or compartment		Model(s)	Additional guarantees	Specific conditions	Closing date (1)	Opening date (2)	Avian influenza surveillance status	Avian influenza vaccination status	Salmonella control status (7)
1	2	3	4	5	6	6A	6B	7	8	9
‘US — United States	US-0	Whole country	SPF
	US-0	Whole country	EP, E							S4
	US-1	Area of the United States, excluding the territory US-2	BPP, BPR, DOC, DOR, HEP, HER, SRP, SRA		N			A		S3, ST1’
			WGM	VIII
			POU, RAT		N
	US-2	Area of the United States corresponding to:
		State of Washington	WGM	VIII	P2	19.12.2014
		State of Washington	POU, RAT		N P2	19.12.2014
		State of Oregon: Douglas County	WGM	VIII	P2	19.12.2014
		State of Oregon: Douglas County	POU, RAT		N P2	19.12.2014
		State of Oregon: Malheur County	WGM	VIII	P2	20.1.2015
		State of Oregon: Malheur County	POU, RAT		N P2	20.1.2015
		State of Idaho: Canyon County Payette County	WGM	VIII	P2	20.1.2015
		State of Idaho: Canyon County Payette County	POU, RAT		N P2	20.1.2015
		State of California: Stanislaus County Tuolumne County	WGM	VIII	P2	23.1.2015
		State of California: Stanislaus County Tuolumne County	POU, RAT		N P2	23.1.2015

(EUR/100 kg)
CN code	Third country code (1)	Standard import value
0702 00 00	EG	120,8
	MA	84,5
	TR	106,6
	ZZ	104,0
0707 00 05	JO	253,9
	TR	182,4
	ZZ	218,2
0709 93 10	MA	84,4
	TR	191,0
	ZZ	137,7
0805 10 20	EG	45,5
	IL	71,5
	MA	49,0
	TN	51,5
	TR	70,1
	ZZ	57,5
0805 50 10	TR	59,8
0805 50 10	ZZ	59,8
0808 10 80	BR	69,4
	CL	94,6
	MK	26,7
	US	132,2
	ZZ	80,7
0808 30 90	AR	114,8
	CL	139,2
	CN	80,0
	US	122,7
	ZA	95,3
	ZZ	110,4

		Corrigenda
	*	Corrigendum to Commission Regulation (EC) No 1107/96 of 12 June 1996 on the registration of geographical indications and designations of origin under the procedure laid down in Article 17 of Council Regulation (EEC) No 2081/92 ( OJ L 148, 21.6.1996 )	70