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Document 02022R0128-20231021
Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency
Consolidated text: Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency
Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency
02022R0128 — EN — 21.10.2023 — 002.003
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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COMMISSION IMPLEMENTING REGULATION (EU) 2022/128 of 21 December 2021 (OJ L 020 31.1.2022, p. 131) |
Amended by:
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Official Journal |
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No |
page |
date |
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COMMISSION IMPLEMENTING REGULATION (EU) 2023/860 of 25 April 2023 |
L 111 |
23 |
26.4.2023 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2023/2155 of 17 October 2023 |
L 2155 |
1 |
18.10.2023 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2023/2773 of 13 December 2023 |
L 2773 |
1 |
14.12.2023 |
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Corrected by:
COMMISSION IMPLEMENTING REGULATION (EU) 2022/128
of 21 December 2021
laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency
CHAPTER I
Paying agencies and other bodies
Article 1
Procedure for the accreditation of paying agencies
Member States shall designate an authority at ministerial level responsible for:
the issuing, reviewing and withdrawing of accreditation of paying agencies;
carrying out the tasks assigned to the competent authority pursuant to this Chapter.
The examination (pre-accreditation review) to be carried out by the audit body shall cover, in particular:
the procedures and systems in place for the authorisation and execution of payments and for the execution of the annual performance reporting;
the division of duties and the adequacy of internal and external control in respect of transactions financed by the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), hereinafter together referred to as ‘the Funds’;
the extent to which the procedures and systems put in place are apt to safeguard the Union budget including risk-based anti-fraud measures;
the security of information systems;
the maintenance of accounting records.
The audit body shall prepare a report detailing the audit work carried out, the results of that work and its assessment as to whether the paying agency complies with the accreditation criteria. The report shall be provided to the competent authority which shall then assess the results and issue the accreditation act where it is satisfied that the paying agency complies with the accreditation criteria.
Pending the implementation of any necessary changes in order to fulfil such specific conditions, accreditation may be issued provisionally for a period to be determined taking into account the severity of the problems identified, which shall not exceed 12 months. In duly justified cases, the Commission may, upon request of the Member State concerned, grant an extension of that period.
The information provided for in Article 90(1), first subparagraph, point (a), of Regulation (EU) 2021/2116 shall be communicated immediately after the paying agency is first accredited and in any case before any expenditure effected by it is charged to the Funds. That information shall be accompanied by declarations and documents concerning:
the responsibilities vested in the paying agency;
the allocation of responsibilities between the departments of the paying agency;
the relationship of the paying agency with other bodies, public or private, which are responsible for implementing any measures under which the paying agency charges expenditure to the Funds;
the procedures by which claims by beneficiaries are received, verified, and validated, and by which expenditure is authorised, paid and accounted for;
the provisions concerning the security of information systems;
the report of the pre-accreditation review carried out by the audit body referred to in paragraph 3.
Article 2
Review and withdrawal of accreditation of paying agencies
Every 3 years, the competent authority shall report in writing to the Commission on its supervision of paying agencies and monitoring of their activities. The report shall include a review of the paying agencies’ continuous compliance with the accreditation criteria, together with a summary of the actions taken to remedy the deficiencies. The competent authority shall confirm whether a paying agency for which it is responsible continues to comply with the accreditation criteria.
Article 3
Procedure for issuing, reviewing and withdrawing the accreditation of the coordinating body
The communication of information provided for in Article 90, first subparagraph, point (a), of Regulation (EU) 2021/2116 shall be made immediately after the coordinating body is first accredited and, in any case, before any expenditure for which it is responsible is charged to the Funds. That information shall be accompanied by declarations and documents concerning:
the responsibilities vested in the coordinating body;
the allocation of responsibilities within the coordinating body;
the relationship of the coordinating body with other bodies, public or private, which are responsible to collaborate with it on the performance of its tasks;
the procedures and systems in place in place to ensure the performance of its tasks;
the provisions concerning the security of information systems;
the result of the examination on the compliance with the accreditation criteria referred to in paragraph 2.
Pending the implementation of any necessary changes in order to meet the accreditation criteria, accreditation may be:
issued provisionally for a new coordinating body;
put under probation for an existing coordinating body provided that an action plan is followed to remedy the situation.
The accreditation shall be withdrawn if the accreditation criteria have not been fulfilled and the competent authority considers that the coordinating body cannot fulfil its tasks.
Article 4
Management declarations
The management declarations shall be in the forms set out in Annexes I and II respectively to this Regulation and may be qualified by reservations quantifying the potential financial impact. In the event that reservations are expressed, the declaration shall include a remedial action plan and a precise a time frame for its implementation.
Article 5
Certification
Where there is more than one certification body in a Member State, that Member State may designate a public certification body at the national level to be responsible for coordination.
That opinion shall be based on the audit work to be carried out in accordance with Articles 6 and 7 of this Regulation.
The certification body shall draw up a report of its findings. The report shall also cover the delegated functions of the paying agency in accordance with Section 1.(D) of Annex I to Delegated Regulation (EU) 2022/127. The report shall state whether, for the period covered by the report:
the paying agency complied with the accreditation criteria;
the paying agency’s procedures were such as to give reasonable assurance that the expenditure charged to the Funds was effected in compliance with Union rules, thus ensuring that:
as regards the types of intervention referred to in Regulation (EU) 2021/2115, the expenditure has corresponding reported output and that it has been effected in accordance with the applicable governance systems, and that recommendations for improvements, if any, have been followed up;
the underlying transactions were legal and regular, as regards the measures laid down in Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and Regulation (EU) No 1144/2014 of the European Parliament and of the Council ( 1 ), as well as for the crop-specific payment for cotton and support for early retirement under Title III, Chapter II, Section 3, Subsection 2, and Article 155(2), respectively, of Regulation (EU) 2021/2115, and that recommendations for improvements, if any, have been followed up;
the performance reporting on output indicators for the purpose of the annual performance clearance referred to in Article 54 of Regulation (EU) 2021/2116 and the performance reporting on result indicators for the multiannual performance monitoring referred to in Article 134 of Regulation (EU) 2021/2115, demonstrating that Article 37 of Regulation (EU) 2021/2116 is complied with, was correct;
the annual accounts referred to in Article 33 of this Regulation were kept in accordance with the books and records of the paying agency;
the statements of expenditure and of public intervention operations were a materially true, complete and accurate record of the operations charged to the Funds;
the financial interests of the Union were properly protected as regards advances paid, guarantees obtained, intervention stocks and amounts to be collected.
The report shall include information on the number and qualifications of staff conducting the audit, the work done, the systems examined, the level of materiality and confidence obtained where applicable, any weaknesses found and recommendations made for improvement and the operations of both the certification body and other audit bodies, internal and external to the paying agency, from which all or part of the certification body’s assurance on the matters reported was gained.
Article 6
Audit principles
This shall be done through system audit and compliance testing as regards the functioning of governance system, completeness and accuracy testing and analytical procedures for the performance reporting system.
As regards the audit of annual accounts substantive testing of expenditure shall be applied, including test of details. As regards the audit of the legality and regularity of the underlying transactions as referred to in the first subparagraph, the testing shall include verification on-the-spot.
The Commission shall establish guidelines, which contain, in particular:
further clarification and guidance in respect of the certification audit to be performed;
the determination of the reasonable level of audit assurance to be achieved from auditing.
Article 7
Audit methods
In the context of guarantee funds, the certification body may conduct audits of the bodies providing new underlying loans only when either one or both of the following situations occur:
supporting documents, providing evidence of the support from the financial instrument to final recipients, are not available at the level of the managing authority or at the level of the bodies implementing the financial instrument;
there is evidence that the documents available at the level of the managing authority or at the level of the bodies implementing the financial instrument do not represent a true and accurate record of the support provided.
The Member State shall define the arrangements to ensure the audit trail for financial instruments in accordance with the template set out in Annex III, demonstrating the fulfilment of conditions or achievement of results.
CHAPTER II
Financial management of the Funds
Article 8
Paying agencies’ accounts
Member States shall make available for the Commission the information of the expenditure effected and assigned revenue received on its request.
As regards the EAFRD, each paying agency shall keep accounts enabling all the operations for each plan and each intervention to be identified. Such accounts shall include in particular:
the amount of public expenditure and the amount of the Union contribution paid for each operation;
the amounts to be recovered from beneficiaries for irregularities or negligence found;
the amounts recovered, with an indication of the original operation.
Article 9
Establishment of the declaration of expenditure
Article 10
Communication of information by Member States
However, the communication on expenditure effected and assigned revenue received between 1 and 15 October shall be sent by 25 October at the latest.
All relevant information shall be provided on the basis of the model made available by the Commission to Member States through information systems.
The declaration of expenditure referred to in paragraph 1 shall consist of at least:
a statement, drawn up by each paying agency, broken down according to the nomenclature of the Union budget and by expenditure and assigned revenue, based on a detailed nomenclature made available within the information systems to the Member States covering:
the expenditure effected and assigned revenue received during the preceding month;
total expenditure effected and assigned revenue received from the beginning of the financial year until the end of the preceding month;
estimates of expenditure and assigned revenue covering separately the next three months and, as appropriate, the total of estimates of expenditure and assigned revenue to the end of the financial year.
Where the estimates for the next three months, as referred to in the first subparagraph, point (iii), fall in the next financial year, only the total per month needs to be provided;
the accounts evidencing expenditure and revenue relating to public intervention.
Article 11
General rules on the declaration of expenditure and on assigned revenue
That expenditure and assigned revenue shall be entered in the accounts of the EAGF budget in respect of the corresponding financial year.
However:
expenditure which may be paid prior to the implementation of the provision permitting it to be wholly or partially borne by the EAGF may be declared only:
in respect of the month during which the provision in question was implemented; or
in respect of the month following implementation of that provision;
revenue assigned to the EAGF shall be declared in respect of the month during which the time limit for payment of the corresponding amounts, laid down in Union legislation, expires. Where corrections to assigned revenue lead, at paying agency level, to the declaration of negative revenue assigned for a budget line, surplus corrections shall be carried over to the following month.
Where payments due under the EAGF are encumbered by claims, they shall be deemed to have been effected in their entirety for the purpose of applying paragraph 1:
on the date of the payment of the sum due to the beneficiary, if the claim is less than the expenditure settled;
on the date of set-off, if the expenditure is less than or equal to the claim.
Article 12
Special rules on declarations of expenditure relating to public storage
However:
in the case of operations carried out in the course of September, the values and amounts shall be entered in the accounts by paying agencies by 15 October at the latest;
in the case of the overall depreciation amounts referred to in Article 3(1), point (e), of Delegated Regulation (EU) No 906/2014, the amounts shall be entered in the accounts on the date laid down in the decision providing for them.
Article 13
Payment decision by the Commission
Article 14
Making resources available to Member States
By deciding to make the monthly payments, the Commission shall place at the disposal of the Member States, within the framework of the budget appropriations, the resources needed to cover expenditure to be financed by the EAGF, less the corresponding amount of assigned revenue, in the account opened by each Member State.
When the amount established by the Commission for the application of Article 13(1) is negative for a Member State in total or for a given budget line, the effective offsetting may be deferred to the following months.
Article 15
Communication under public intervention
Paying agencies shall transmit to the Commission:
at the Commission’s request, the documents and information referred to in Article 3(7) of Delegated Regulation (EU) 2022/127 and the additional national administrative provisions adopted for the application and management of intervention measures;
by the day provided for in Article 10(1), of this Regulation, the information on public storage, on the basis of the models made available by the Commission to Member States through information systems.
Article 16
Content of the public storage accounts to be kept by paying agencies
The stock accounts provided for in Article 3(3), first subparagraph, point (a), of Delegated Regulation (EU) 2022/127 shall contain the following categories of elements, shown separately:
the quantities of products recorded on entry into and removal from storage, with or without physical movement;
the quantities used for free distribution to the most deprived persons under the Fund for European Aid to the Most Deprived, and accounted for under Article 4(3) of Delegated Regulation (EU) No 906/2014, distinguishing those which are the subject of a transfer to another Member State;
quantities taken as samples, distinguishing samples taken by purchasers;
the quantities which, after checking by visual examination in the context of the annual stock-taking or during the inspection after taking into intervention, may no longer be repackaged and are the subject of direct sales;
quantities missing, for identifiable or unidentifiable reasons, including those corresponding to the legal tolerance limits;
quantities which have deteriorated;
surplus quantities;
missing quantities exceeding the tolerance limits;
quantities which have entered into storage and been found not to meet the requirements and for which taking-over has therefore been refused;
net quantities in storage at the end of each month or accounting year, which are carried forward to the next month or accounting year.
The financial accounts provided for in Article 3(3), first subparagraph, point (a), of Delegated Regulation (EU) 2022/127 shall contain:
the value of the quantities referred to in paragraph 1, point (a), of this Article, showing separately the value of the quantities bought in and of the quantities sold;
the book value of the quantities used or taken into account under the free distribution arrangements referred to in paragraph 1, point (b), of this Article;
the financing costs referred to in Article 3(1), point (a), of Delegated Regulation (EU) No 906/2014;
expenditure on physical operations as referred to in Article 3(1), points (b) and (c), of Delegated Regulation (EU) No 906/2014;
amounts resulting from depreciation as referred to in Article 3(1), point (e), of Delegated Regulation (EU) No 906/2014;
the amounts collected or recovered from sellers, purchasers and storers, other than those referred to in Article 21 of this Regulation;
the amount from direct sales carried out after the annual stock-taking or following checks after products are taken into intervention storage;
losses and gains on removals of products, taking account of depreciation as referred to in point (e) of this paragraph;
other debits and credits, in particular those corresponding to the quantities referred to in paragraph 1, points (c) to (g), of this Article;
the average book value, expressed per tonne.
Article 17
Accounting related to public intervention
The records and calculations referred to in paragraph 1 shall be made subject to the application of the following rules:
the removal costs relating to quantities for which quantitative losses or deterioration have been recorded, in accordance with the rules laid down in Annexes VI and VII to Delegated Regulation (EU) No 906/2014, shall be entered in the accounts only for the quantities actually sold and removed from storage;
quantities recorded as missing on transfer between Member States shall not be deemed to have entered storage in the Member State of destination and shall not be covered by standard entry costs;
the standard entry and removal costs fixed for transport and transfer shall be entered in the accounts if those costs are not considered, under the Union rules, to be an integral part of the transport costs;
unless specific Union rules provide otherwise, amounts accruing from sales of products which have deteriorated and any other amounts received in this context shall not be entered in the EAGF account records;
any surplus quantities recorded shall be entered in the accounts as a negative amount, in the missing quantities in the stock situation and movements. Those quantities shall be included when determining the quantities exceeding the tolerance limit;
samples other than those taken by purchasers shall be entered in the accounts in accordance with point 2(a) of Annex VII to Delegated Regulation (EU) No 906/2014.
Article 18
Dates for entering expenditure and revenue and product movements in the accounts for public intervention
However, the following dates shall apply in the cases set out below:
the date of receipt, in the case of amounts received or recovered, as referred to in Article 16(2), points (f) and (g), of this Regulation;
the date of actual payment of costs relating to physical operations, where such costs are not covered by standard amounts.
However, the following dates shall apply in the cases set out below:
the date of taking-over of products by the paying agency, in accordance with Article 22(2) of Commission Implementing Regulation (EU) 2016/1240 ( 3 ), for quantities entering public storage without any change in the place of storage;
regarding missing or deteriorated and surplus quantities, the date of the finding as to the facts in the case of missing or deteriorated and surplus quantities;
the date of actual removal from storage, in the case of direct sales of products remaining in storage which can no longer be repackaged after visual examination in the context of the annual stock-taking or during the inspection after taking into intervention;
the last day of the accounting year, for any losses exceeding the tolerance limit referred to in Article 4(2) of Delegated Regulation (EU) 2022/127.
Article 19
Amount financed under public intervention
Article 20
Declarations of public intervention expenditure and revenue
Article 21
Forecast of funding requirements
For each CAP Strategic Plan as referred to in Article 118 of Regulation (EU) 2021/2115, and in accordance with Article 90(1), first subparagraph, point (c)(ii), of Regulation (EU) 2021/2116, Member States shall send to the Commission, twice per year, by 31 January and 31 August at the latest, their forecasts of the amounts to be funded by the EAFRD for the financial year. In addition, Member States shall send an updated estimate of their funding requests for the following financial year.
Those forecasts and that updated estimate shall be sent on the basis of the model made available by the Commission to Member States through information systems.
Article 22
Declarations of expenditure
For each CAP Strategic Plan, paying agencies shall specify in a declaration of expenditure at least the following:
the amount of eligible public expenditure, excluding additional national financing as referred to in Article 115(5) of Regulation (EU) 2021/2115, for which the paying agency has actually paid the corresponding EAFRD contribution during each of the reference periods referred to in paragraph 2 of this Article;
the information on financial instruments as referred to in Article 32(4) and (5) of Regulation (EU) 2021/2116;
the additional information on advances paid to beneficiaries as referred to in Article 44(3) of Regulation (EU) 2021/2116;
the amount recovered during the current period as referred to in paragraph 2 of this Article, in respect of the CAP Strategic Plan;
the amount recovered during the current period as referred to in paragraph 2 of this Article in respect of the EAFRD rural development programmes from 2007 onwards, for which Member States is no more obliged to send interim declaration of expenditure;
the amounts related to technical assistance.
The expenditure effected and to be declared to the EAFRD shall take account of penalties applied in the framework of Member States’ management and control system in case of non-compliance.
Once the Commission has approved a CAP Strategic Plan, Member States shall send to the Commission, in accordance with Article 90(1), first subparagraph, point (c)(i), of Regulation (EU) 2021/2116, their declarations of expenditure by the following deadlines:
by 30 April at the latest in the case of expenditure in the period 1 January to 31 March;
by 31 July at the latest in the case of expenditure in the period 1 April to 30 June;
by 10 November at the latest in the case of expenditure in the period 1 July to 15 October;
by 31 January at the latest in the case of expenditure in the period 16 October to 31 December.
If in a Member State the CAP Strategic Plan is implemented by more than one paying agency, the coordinating body shall ensure that the declarations of expenditure are transmitted on the same day.
However, all expenditure paid by paying agencies to the beneficiaries in accordance with Article 86 of Regulation (EU) 2021/2115 until the end of the last period, as specified in the first subparagraph of this paragraph, prior to the approval of a CAP Strategic Plan as referred to in Article 118 of that Regulation, is made under the Member States’ responsibility and shall be declared to the Commission in the first declaration of expenditure following the approval of that plan. Recovered amounts for the corresponding period, as referred to in paragraph 1, second subparagraph, points (d) and (e), of this Article shall also be declared in that declaration. The same rule shall apply mutatis mutandis in case of amendment of a CAP Strategic Plan as referred to in Article 119 of Regulation (EU) 2021/2115, except for financing plan adjustments as referred to in Article 23 of this Regulation.
As regards financial instruments set up in accordance with Article 58 of Regulation (EU) 2021/1060 and Article 80 of Regulation (EU) 2021/2115, the expenditure shall be declared in the financial year when the conditions as referred to in Article 32(3) and (4) of Regulation (EU) 2021/2116 are met and it had been effected by the paying agency before the end of the financial year.
All the financial information required under this Article shall be communicated in euro.
Article 23
Calculation of the amount to be paid
The Union contribution to be paid in respect of the eligible public expenditure, excluding additional national financing as referred to in Article 115(5) of Regulation (EU) 2021/2115, shall be mentioned in the financing plan in force on the first day of the reference period and calculated as regards the CAP Strategic Plans referred to in Article 118 of that Regulation as follows:
for each reference period referred to in Article 22(2) of this Regulation on the basis of the EAFRD contribution rate as provided for in Article 91 of Regulation (EU) 2021/2115 and approved by the Commission in accordance with Article 118 of that Regulation;
for certain eligible types of expenditure, referred to in Article 155 of Regulation (EU) 2021/2115 in the period 2023–2027, on the basis of the contribution rate of the intervention set in the CAP Strategic Plan, subject to the conditions in that Article;
technical assistance on the basis of a flat rate, as referred to in Article 94(2) of Regulation (EU) 2021/2115.
The calculation shall take account of the corrections to the Union contribution as declared in the declaration of expenditure for that period.
Article 24
Automatic decommitment
In case a Member State does not submit a revised financing plan, as provided for in Article 34(6) of Regulation (EU) 2021/2116, and the related amendment of the CAP Strategic Plan by 30 June, the Commission shall reduce the amounts allocated to each type of intervention pro rata, by amending the decision approving the Member State’s CAP Strategic Plan no later than 30 September.
Article 25
Electronic exchange of information and documents
The information systems referred to in paragraph 1 shall be able to process in particular:
the data required for financial transactions, in particular those relating to the annual accounts of paying agencies, declarations of expenditure and assigned revenue and the transmission of information and documents referred to in Article 3 of Delegated Regulation (EU) 2022/127 and Articles 8, 10, 11, 12, 14, 18, 19, 21, 22, 23 and 32 of this Regulation;
documents of common interest enabling the monthly and interim declarations of expenditure and annual accounts to be monitored and the information and documents which paying agencies must make available to the Commission to be consulted;
the Union texts and Commission guidelines on the financing of the Common Agricultural Policy by authorities accredited and designated under Regulation (EU) 2021/2116, and the guidelines on the harmonised application of the relevant legislation.
Those models shall be adapted and updated by the Commission, after having informed the Committee on the Agricultural Funds.
Article 26
Requirements for the reimbursement of expenditure for the Funds
Article 27
Suspension of payments
The implementing acts determining the monthly payments referred to in Article 21(3) of Regulation (EU) 2021/2116 or the interim payments referred to in Article 32 of that Regulation shall take account of the suspension of payments decided in accordance with Articles 40(1) and (2), 41(2) and 42(2) of that Regulation.
Article 28
Action plans in relation to the multi-annual performance monitoring
Article 29
Action plans in relation to deficiencies in the governance systems
CHAPTER III
Clearance of accounts
Article 30
Recovery of undue payments
Article 31
Recovery by offsetting
Without prejudice to any other enforcement action provided for by national law, Member States shall offset any undue amount arising from a pending irregularity of a beneficiary established in accordance with national law against any future payments in favour of that beneficiary, to be made by the paying agency responsible for the recovery of the debt.
Article 32
Content of the annual accounts
The annual accounts referred to in Article 90(1), first subparagraph, point (c)(iii), of Regulation (EU) 2021/2116 shall include:
the assigned revenue referred to in Article 45 of that Regulation;
the expenditure of the EAGF after deduction of any undue payments not recovered at the end of the financial year other than those referred to in point (f) of this paragraph, including any interests thereon, summarised by item and sub-item of the Union budget;
the expenditure of the EAFRD, by programme, measure or type of intervention as applicable and specific contribution rate. The annual statement of expenditure shall also include information on the amounts recovered. Once a programme or CAP Strategic Plan is closed, any undue payments not recovered other than those referred to in point (f) of this paragraph, including any interests thereon, shall be deducted from the expenditure of the financial year in question;
a table of differences by item and sub-item or, in the case of the EAFRD by programme, measure or by type of intervention as applicable and by specific contribution rate and focus area where applicable, between the expenditure and the assigned revenue declared in the annual accounts and that declared for the same period in the documents referred to in Article 10(2) of this Regulation, as far as the EAGF is concerned, and Article 22(2) of this Regulation, as far as the EAFRD is concerned, accompanied by an explanation for every difference;
separately, the amounts to be borne by, respectively, the Member State concerned and the Union in accordance with Article 54(2), first subparagraph, and (3) of Regulation (EU) No 1306/2013 of the European Parliament and of the Council ( 4 ) in relation to:
expenditure incurred and payments made for support schemes under Regulation (EU) No 1307/2013 of the European Parliament and of the Council ( 5 ) in respect of calendar year 2022 and before;
measures laid down in Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014 until 31 December 2022;
aid for operational programmes of recognised producer organisations or their associations in the fruit and vegetables sector and support programmes in the wine sector as referred to in Article 5(6) and (7), respectively, of Regulation (EU) 2021/2117 of the European Parliament and of the Council ( 6 ) in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 until the end of the operational programmes or the support programmes in accordance with Article 5(6)(c) and (7), respectively, of Regulation (EU) 2021/2117;
an extract of the undue payments yet to be recovered at the end of the financial year as a consequence of irregularities within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 ( 9 ), including any penalties provided for by the applicable sectoral Union rules and the interest thereon, to be presented in a table in accordance with the model set out in Annex V to this Regulation. For expenditure referred to point (e) of this paragraph, an extract of the undue payments shall be presented in a table in accordance with the model set out in Annex II to Implementing Regulation (EU) No 908/2014;
an extract from the debtors ledger of the amounts to be recovered and credited to either the EAGF or the EAFRD other than those referred to in point (b), (c), (e) and (f) of this paragraph, including any penalties and interest thereon, to be presented in a table in accordance with the model set out in Annex III to Implementing Regulation (EU) No 908/2014 in respect of expenditure referred to in point (e) of this paragraph;
a summary of intervention operations and a statement of the quantity and location of stocks at the end of the financial year;
confirmation that expenditure, assigned revenue and the details of each movement of intervention storage is held on the paying agency’s files and accounting records;
the closing balance at the end of the financial year of unused/un-cleared cumulated advances paid by Member States to beneficiaries, detailed for the EAGF by intervention and for the EAFRD by programme, or by type of intervention as applicable and for the latter, including the financial instruments. For the financial instruments, the closing balance concerns amounts paid as advances by the Commission in accordance with Article 32(4) point (a), of Regulation (EU) 2021/2116 that have neither been used by Member States for payments to or for the benefit of final recipients, nor have been committed for guarantee contracts or paid as management fees and costs in accordance with Article 80(5) of Regulation (EU) 2021/2115.
Article 33
Transmission of information
For the purpose of the clearance of accounts pursuant to Articles 53 and 54 of Regulation (EU) 2021/2116, each Member State shall send to the Commission:
the items included in the annual accounts, as referred to in Article 32 of this Regulation;
the annual performance report referred to in Article 54(1) of Regulation (EU) 2021/2116 and Article 134 of Regulation (EU) 2021/2115;
the opinion and reports established by the certification body or bodies, as referred to in Article 5(3) and (4) of this Regulation;
the management declarations referred to in ►C2 Article 4 ◄ of this Regulation;
an 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, as provided for in Article 63(5), point (b), of Regulation (EU, Euratom) 2018/1046 and Article 9(3), first subparagraph, point (c), of Regulation (EU) 2021/2116, submitted with the Paying Agency management declaration referred to in Article 3 of this Regulation.
Upon request by the Commission, the Member State shall provide the complete records of all the accounting information required for statistical and control purposes, related to expenditure as regards the measures laid down in Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014.The form and content of the accounting information shall be specified by the Commission.
Those documents shall bear a compulsory electronic signature within the meaning of Regulation (EU) No 910/2014.
Article 34
Conservation of accounting information
Documents may only be kept exclusively in electronic form if the national law of the Member State concerned permits the use of electronic documents as evidence of the underlying transactions in national court proceedings.
If the documents are kept in electronic form only, the system for doing so shall comply with Section 3.(B) of Annex I to Delegated Regulation (EU) 2022/127.
Article 35
Financial clearance
For the EAFRD, the amount determined by the clearance of accounts decision shall include the funds which are re-usable by reallocation by the Member State concerned pursuant to Article 57 of Regulation (EU) 2021/2116.
As regards the EAFRD, the amount which, as a result of the clearance of accounts decision, is recoverable from or payable to each Member State shall be established by deducting the intermediate payments in respect of the financial year concerned from the expenditure recognised for the same year in accordance with paragraph 1.
The Commission shall deduct that amount from or add it to the first payment for which the declaration of expenditure is submitted by the Member State after the decision pursuant to Article 53 of Regulation (EU) 2021/2116 has been adopted.
Article 36
Performance clearance
The Member State shall reply within a deadline to be fixed in the communication, which shall not be less than 30 calendar days of receipt of the communication. In its reply, the Member State shall have the opportunity, in particular, to:
provide comments and justifications as to the differences established;
demonstrate to the Commission that the actual difference found or the amount not having corresponding outputsis less than what was indicated by the Commission;
inform the Commission of the corrective measures it has undertaken to ensure correct reporting of outputs or to ensure that expenditure has a corresponding output and the effective date of their implementation.
The communication referred to in the first and second subparagraphs may be made via electronic means.
Article 37
Conformity procedure
The Member State shall reply within 2 months of receipt of the communication. In its reply the Member State shall have the opportunity, in particular, to:
demonstrate to the Commission that the actual extent of the non-compliance or the risk for the Funds is less than what was indicated by the Commission;
inform the Commission of the corrective measures it has undertaken to ensure compliance with Union rules and the effective date of their implementation.
In justified cases, the Commission may, upon reasoned request of the Member State, authorise an extension of the 2-month period by a maximum of 2 months. The justified reason may be the certification body’s assessment of the Member State’s calculation. The request shall be addressed to the Commission before the expiry of that period.
If the Member State considers that a bilateral meeting is not required, it shall inform the Commission accordingly in its reply to the communication.
The Commission shall within 30 working days of the bilateral meeting draw up the minutes and send them to the Member State. The Member State may send its observations to the Commission within 15 working days after receipt of the minutes.
The Commission shall within 6 months after sending the minutes of the bilateral meeting formally communicate its conclusions to the Member State on the basis of the information received in the framework of the conformity procedure. That communication shall evaluate the expenditure to be excluded from Union financing under Article 55 of Regulation (EU) 2021/2116 and Articles 14 and 15 of Delegated Regulation (EU) 2022/127. The communication shall make reference to Article 43(1) of this Regulation.
If a Member State notifies the Commission that a bilateral meeting is not required, the 6-month period starts from the date of receipt by the Commission of the notification.
Where the Member State has made use of the conciliation procedure referred to in Article 43, the Commission shall communicate its conclusions to the Member State no later than 6 months after:
the receipt of the conciliation body report; or
the receipt of additional information from the Member State within the deadline referred to in Article 43(3), second subparagraph, provided that the conditions set out in paragraph 6 of this Article are met.
In order to apply paragraphs 3 and 4 within the respective time periods, the Commission shall have available all information relevant at that particular step of the procedure. Where the Commission deems it lacks information, it may at any time within the time periods set out in those paragraphs:
ask for additional information from the Member State, to which the Member State shall reply within 2 months of receipt of the communication; and/or
inform the Member State of its intention to carry out an additional audit mission to conduct the necessary verifications.
In that case, the time periods referred to in paragraphs 3 and 4 shall start again either on the receipt by the Commission of the requested additional information or from the last day of the additional audit mission.
Where the time periods referred to in paragraphs 2, 3 and 4 and in this paragraph include fully or partially the month of August, the running of those time periods will be suspended during that month.
When evaluating the expenditure to be excluded from Union financing, the information communicated by the Member State after the Commission’s formal communication referred to in paragraph 3, third subparagraph, may only be taken into account:
where it is necessary to avoid the gross overestimation of the financial damage caused to the Union budget; and
if the late transmission of the information is duly justified by external factors and does not jeopardise the timely adoption by the Commission of the decision pursuant to Article 55 of Regulation (EU) 2021/2116.
As regards the EAFRD, the deductions from Union financing shall be made by the Commission from the payment for which the declaration of expenditure is submitted by the Member State after the decision pursuant to Article 55 of Regulation (EU) 2021/2116 has been adopted.
However, at the Member State’s request and after consultation of the Committee on the Agricultural Funds, the Commission may adopt an implementing decision setting a different date for the deductions or authorising their reimbursement in not more than three instalments where this is warranted by the materiality of the deductions included in an implementing act adopted on the basis of Article 55 of Regulation (EU) 2021/2116. This request for instalments shall be submitted by the Member State to the Commission not later than 5 days after the consultation of the Committee on the Agricultural Funds on the decision pursuant to Article 55 of that Regulation.
The deferral decision shall authorise the deductions to be made after the end of the deferral period in three annual instalments. Where the total amount subject to the deferral decision represents more than 0,02 % of the Member State's gross domestic product, the Commission may authorise the reimbursement in maximum five annual instalments.
The Commission may decide, at the Member State's request and after consultation of the Committee on the Agricultural Funds, to extend once, for a period not exceeding 12 months, the time period of deferral referred to in the first subparagraph.
The Member State benefitting from a deferral decision shall ensure that the deficiencies which have been the reasons for the deductions and which persist at the time of adoption of the deferral decision are being remedied on the basis of an action plan, established in consultation with the Commission, including deadlines and clear progress indicators. The Commission shall amend or repeal the deferral decision, taking into account the principle of proportionality, in one of the following cases:
the Member State fails to take the necessary actions to remedy the deficiencies as foreseen in the action plan;
the progress of the remedial actions is not sufficient according to the progress indicators; or
the outcome of the actions is not satisfactory.
Article 38
Decision not to start or pursue a conformity inquiry
Article 39
Conciliation body
For the purpose of the conformity procedure provided for in Article 55 of Regulation (EU) 2021/2116, a conciliation body shall be established. It shall perform the following tasks:
to examine any matter referred to it by a Member State which has received a formal communication from the Commission pursuant to Article 37(3), third subparagraph, of this Regulation, including an evaluation of expenditure which the Commission intends to exclude from Union financing;
to try to reconcile the divergent positions of the Commission and the Member State concerned;
at the end of its examination, to draw up a report on the results of its reconciliation efforts, making any remarks it deems useful should all or some of the points of dispute remain unresolved.
Article 40
Composition of the conciliation body
They must be nationals of different Member States.
The terms of office may be renewed for a year at a time only, the Committee on the Agricultural Funds having been informed. However, if the chairperson to be appointed is already a member of the Conciliation Body, the initial term of office as chairperson shall be three years.
The names of the chairperson, the members and the substitute members shall be published in the C series of the Official Journal of the European Union.
In that case, the member concerned shall be replaced for the remainder of the period for which that member was appointed by a substitute member, the Committee on the Agricultural Funds being informed.
If the chairperson’s term of office is terminated, the member who is to perform the chairperson’s duties for the remainder of the period for which the chairperson was appointed shall be appointed by the Commission after consultation of the Committee on the Agricultural Funds.
Article 41
Independence of the conciliation body
The members shall not take part in the work of the conciliation body or sign a report if, in a previous office, they have been personally involved in the matter at issue.
Article 42
Working arrangements
The secretariat of the conciliation body shall be provided by the Commission.
The reports shall be signed by the chairperson and members who have taken part in the deliberations. They shall be co-signed by the secretariat.
Article 43
Conciliation procedure
A request for conciliation shall only be admissible where the amount envisaged to be excluded from the Union financing according to the Commission’s communication either:
exceeds EUR 1 million;
or
represents at least 25 % of the Member State’s total annual expenditure under the budget items concerned.
In addition, if during the preceding discussions the Member State claimed and demonstrated that the matter is one of principle relating to the application of Union rules, the chairperson of the conciliation body may declare a request for conciliation to be admissible. However, such a request shall not be admissible if it relates solely to a matter of legal interpretation.
However, if the Member State considers it necessary to present in its request for conciliation information which has not yet been communicated to the Commission, the conciliation body may invite the Commission to assess that new information only if the conditions set out in Article 37(6) are met. The information shall be communicated to the Commission at the latest 2 months after the report referred to in Article 39, point (c), has been sent.
The report shall be sent to:
the Member State concerned;
the Commission, for examination before communicating its conclusions to the Member State;
the other Member States in the framework of the Committee on the Agricultural Funds.
CHAPTER IV
Checks
Article 44
Information to be collected on the identification of beneficiaries
Member States shall ensure that beneficiaries provide in the aid applications and payment claims the information necessary for their identification, including, where applicable, the identification of the group, as defined in Article 2(11) of Directive 2013/34/EU of the European Parliament and of the Council ( 12 ) in which they participate as of a certain date to be set by the Member State. That information shall include at least:
name of the entity;
VAT or tax identification number;
name of the parent entity and VAT or tax identification number;
ultimate parent and VAT or tax identification number;
subsidiaries and VAT or tax identification numbers.
The information referred to in the first subparagraph may be used when drawing up the check sample referred to in Article 60(1), second subparagraph, of Regulation (EU) 2021/2116. The information may, in particular, be used to carry out checks as regards circumvention as referred to in Article 62 of that Regulation.
Article 45
Requirements for the data-mining tool
In order to make use on a voluntary basis of the data-mining tool referred to in Article 59(2) of Regulation (EU) 2021/2116 to be made available by the Commission for the checks under Article 60 of that Regulation, Member States shall ensure that:
the management and control systems, including the integrated administration and control system referred to in Article 65(1) of Regulation (EU) 2021/2116, can be linked electronically to the tool and, in order to minimise the administrative burden and manual intervention, the exchange of data shall be automatic and in machine-readable format;
the information and the checks performed with the data-mining tool can automatically fed back to the management and control systems, and can be recorded and stored there.
Article 46
Scrutiny by Member States
Article 47
Mutual assistance
Member States shall send a request for mutual assistance referred to in Article 79 of Regulation (EU) 2021/2116 to each Member State in which an undertaking as referred to in that Article is established. The request shall contain all the details necessary to enable the Member State of destination to identify the undertakings and to undertake its scrutiny obligations. The Member State of destination shall be responsible for the scrutiny of such undertakings in accordance with Article 77 of that Regulation.
Article 48
Annual control plans and reports
CHAPTER V
Securities
Article 49
Scope
This Chapter shall apply in all cases where the agricultural legislation provides for a security, whether or not the particular term ‘security’ is used.
This Chapter shall not apply to securities lodged to ensure payment of import and export duties referred to in Regulation (EU) No 952/2013 of the European Parliament and of the Council ( 13 ).
Article 50
e-Administration
Communications, documents and securities may be produced, processed, and managed by using IT systems on condition that the systems applicable are managed under the officially approved quality and security protocols fit for those systems.
If competent authorities cannot access required documents for verification because of differences in IT systems, those documents shall be printed out and certified as genuine by the authority competent for the management of those IT systems (‘the issuing authority’) or by an authority competent for certifying documents as genuine copies.
Such print-outs may be replaced by an electronic message between the issuing authority and the beneficiary or the competent authority, on condition that the issuing authority provides in an officially approved certification protocol ensuring the genuineness of the message.
Article 51
Force majeure time limits
Article 52
Form
A security may be given:
as a cash deposit as referred to in Article 20(2) and (3) of Delegated Regulation (EU) 2022/127; and/or
by providing a guarantor in accordance with Article 22 of Delegated Regulation (EU) 2022/127.
At the discretion of the competent authority, a security may be given by:
pledging cash deposits in a bank;
pledging recognised claims against a public body or public funds, which are due and payable and against which no other claim has precedence; and/or
pledging collateral negotiable in the Member State concerned provided they are issued or guaranteed by that Member State.
Article 53
Negotiable collateral
Article 54
Replacement and assignment
However, the agreement of the competent authority shall be required in the following cases:
where the original security has been forfeited but not yet realised; or
where the replacement security is of a type listed in Article 52(2).
Article 55
Partial release
Where specific Union rules do not specify a minimum quantity, the competent authority may itself restrict the number of partial releases of any one security and may specify a minimum sum for any such release.
Before releasing all or part of a security the competent authority may require that a written request for release be provided.
In the case of securities covering more than 100 % of the sum required to be secured, that part of the security exceeding 100 % shall be released when the remainder of the sum secured is finally released or forfeited.
Article 56
Forfeiture
Where payment has not been made at the end of that period, the competent authority shall:
without delay clear any security of the type described in Article 52(1), point (a), to the appropriate account;
without delay require the guarantor referred to in Article 52(1), point (b), to pay, allowing up to 30 days from the day of receipt of demand for payment;
without delay take steps to:
convert the securities described in Article 52(2), points (b) and (c), into money sufficient to recover the sum due;
clear pledged cash deposits referred to in Article 52(2), point (a), to its own account.
The competent authority may without delay clear any security of the type described in Article 52(1), point (a), to the appropriate account without first requiring the person concerned to effect payment.
Without prejudice to paragraph 1:
where the decision to forfeit a security is taken but on appeal is subsequently postponed in accordance with national law, the party concerned shall pay interest on the sum actually forfeited over the period starting 30 days from the day of receipt of the demand for payment as referred to in paragraph 1 and ending on the day prior to the payment of the sum actually forfeited;
where following the outcome of the appeal procedure the party concerned is asked to pay within 30 days the sum forfeited, for the purpose of calculating interest the Member State may consider payment to be made on the 20th day following the date of such request;
the rate of interest applicable is calculated in accordance with national law, but shall in no case be lower than the interest rate applicable in case of recovery of national amounts;
paying agencies shall deduct the interest paid from EAGF or EAFRD expenditure in accordance with Regulation (EU) 2021/2116;
Member States may claim periodically an increase of the security in respect of the interest involved.
Article 57
Information on securities forfeiture, types of securities and guarantors
Member States shall keep at the Commission’s disposal a list of:
the types of institutions authorised to act as guarantors and the requirements laid down in that respect;
the types of security accepted pursuant to Article 52(2) and the requirements laid down in that respect.
CHAPTER VI
Transparency
Article 58
Form and way of presentation
Article 59
Publication of beneficiaries in case of small amounts
Article 60
Date of publication
The information referred to in this Chapter shall be published by 31 May each year for the preceding financial year.
Article 61
Information to the beneficiary
The information to the beneficiaries referred to in Article 99 of Regulation (EU) 2021/2116 shall be provided by including it in the application forms for receiving support from the EAGF or the EAFRD, or otherwise at the time when the data are collected.
Article 62
Cooperation between the Commission and Member States
CHAPTER VII
Data for WTO notification of domestic support
Article 63
Data and transmission
CHAPTER VIII
Final provisions
Article 64
Repeal
Implementing Regulation (EU) No 908/2014 is repealed with effect from 1 January 2023.
However:
►M3 Article 2, Article 3(1), first subparagraph, Article 3(2), Article 4(1), point (b), Articles 5, 6 and 7, Articles 21 to 25, Articles 27, 28 and 29, Article 30(1), points (a), (b) and (c), Article 30(2), (3) and (4), and Articles 31 to 40 of that Implementing Regulation shall continue to apply: ◄
in relation to expenditure incurred and payments made for support schemes under Regulation (EU) No 1307/2013 in respect of the calendar year 2022 and before;
for measures implemented until 31 December 2022 under Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014;
for the aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation (EU) 2021/2117 in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes; and
as regards the EAFRD, in relation to expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013;
Articles 57 and 59 of that Implementing Regulation shall continue to apply to all payments made on the basis of Regulation (EU) No 1306/2013 for all the financial years up to and including 2022;
Annexes II and III to that Regulation shall continue to apply for the purposes of Article 32, points (f) and (g), of this Regulation.
Article 65
Entry into force and application
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2023.
However:
Articles 9, 10 and 11 shall apply to expenditure incurred and assigned revenue received by Member States from 16 October 2022;
Article 22(1), second subparagraph, point (e), shall apply in respect of the assigned revenue recovered from 1 January 2026 for the rural development programmes approved by the Commission pursuant to Regulation (EU) No 1305/2013;
Article 60 shall apply from financial year 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
Management declaration – Paying Agency as referred to in Article 4
I, …, Director of the … Paying Agency, present the accounts for this Paying Agency for the financial year 16/10/xx to 15/10/xx+1.
I declare, based on my own judgement and on the information at my disposal, including, inter alia, the results of work of the internal audit service, that:
that payments are legal and regular in relation to expenditure incurred and payments made for support schemes under Regulation (EU) No 1307/2013 in respect of the calendar year 2022 and before; as regards the measures laid down in Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014; for aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation (EU) 2021/2117 of the European Parliament and of the Council in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes; and as regards the EAFRD, in relation to expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013;
that the governance systems as referred to in Article 9(3), first subparagraph, point (d)(ii), of Regulation (EU) 2021/2116 are functioning properly and ensure that the expenditure was made in accordance with Article 37 of that Regulation;
on the quality and reliability of the reporting system and of data on indicator as regards types of interventions referred to in Regulation (EU) 2021/2115 and that the expenditure matches the corresponding reported output and that it has been effected in accordance with the applicable governance systems.
The expenditure entered in the accounts was used for its intended purpose, as defined in Regulation (EU) 2021/2116.
Furthermore, I confirm that effective and proportionate anti-fraud measures under Article 59 of Regulation (EU) 2021/2116 are in place and take account of the risks identified.
That assurance is, however, subject to the following reservations:
Finally, I confirm that I am not aware of any undisclosed matter which could be damaging to the financial interest of the Union.
Signature
ANNEX II
Management declaration – coordinating body as referred to in Article 4
I, …, Director of the … Coordinating Body, present the annual performance report for ……… (Member State) for the financial year 16/10/xx to 15/10/xx+1.
I declare, based on my own judgement and on the information at my disposal, including, inter alia, the results of work of the certification body, that:
That assurance is, however, subject to the following reservations:
Finally, I confirm that I am not aware of any undisclosed matter, which could be damaging to the financial interest of the Union.
Signature
ANNEX III
Elements for the audit trail for financial instruments as referred to in Article 7(6)
1. documents on the establishment of the financial instrument, such as funding agreements, etc.;
2. documents identifying the amounts contributed by the CAP Strategic Plan and under each type of intervention to the financial instrument, the expenditure that is eligible under the CAP Strategic Plan and the interest and other gains generated by support from the EAFRD and re-use of resources attributable to the EAFRD in accordance with Articles 60 and 62 of Regulation (EU) 2021/1060;
3. documents on the functioning of the financial instrument, including those related to monitoring, reporting and control;
4. documents concerning exits of CAP Strategic Plan contributions and the winding-up of the financial instrument;
5. documents on the management costs and fees;
6. application forms, or equivalent, submitted by final recipients with supporting documents, including business plans and, when relevant, previous annual accounts;
7. checklists and reports from the bodies implementing the financial instrument;
8. declarations made in connection with de minimis aid, when applicable;
9. agreements signed in connection with the support provided by the financial instrument, including for equity, loans, guarantees or other forms of investment provided to final recipients;
10. evidence that the support provided through the financial instrument is to be used for its intended purpose;
11. records of the financial flows between the paying agency and the financial instrument, and within the financial instrument at all levels, down to the final recipients, and, for guarantees, proof that underlying loans were disbursed;
12. separate records or accounting codes for a CAP Strategic Plan contribution paid or a guarantee committed by the financial instrument for the benefit of the final recipient.
ANNEX IV
Template for the annual audit report on financial instruments as referred to in Article 7(7)
1. Introduction
1.1. Identification of the external audit firm that has been involved in preparing the report.
1.2. Reference period (16 October N-1 to 15 October N).
1.3. Identification of the financial instrument(s)/mandate(s) and CAP Strategic Plan(s) covered by the audit report. Identification of the funding agreement to which the report relates to (the ‘Funding agreement’).
2. Audit of internal control systems applied by the EIB/EIF or other international financial institutions
Results of the external audit of the internal control system of the EIB or other international financial institutions (IFIs), in which a Member State is a shareholder, assessing the set-up and effectiveness of this internal control system and covering the following elements:
Mandate acceptance process.
Process for the appraisal and selection of financial intermediaries: formal and quality assessment.
Process for the approval of transactions with financial intermediaries and signature of relevant funding agreements.
Processes for the monitoring of financial intermediaries relating to:
reporting by financial intermediaries;
maintenance of records;
disbursements to final recipients;
eligibility of support to final recipients;
management fees and costs charged by the financial intermediaries;
visibility, transparency and communication requirements;
implementation of State aid and cumulation of aid requirements by the financial intermediaries;
differentiated treatment of investors, where relevant;
compliance with applicable Union law related to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion.
Systems for the processing of payments received from the paying agency.
Systems for the calculation and payment of amounts related to management costs and fees.
Systems for the processing of payments to financial intermediaries.
Systems for the processing of interest and other gains generated by support from the CAP Strategic Plan(s) to financial instruments.
For the annual audit report concerning the final accounting year information on the following elements shall be covered in addition to those of points 2.1 to 2.8:
Use of differentiated treatment of investors;
Achieved multiplier ratio compared to the agreed multiplier ratio in the guarantee agreements for financial instruments delivering guarantees;
Use of interest and other gains attributable to the support from the CAP Strategic Plan paid to financial instruments in line with Article 60 of Regulation (EU) 2021/1060;
Use of resources paid back to financial instruments, which are attributable to the support from the EAFRD, until the end of the eligibility period and arrangements put in place for the use of those resources after the end of the eligibility period in line with Article 62 of Regulation (EU) 2021/1060.
For points 2.1, 2.2 and 2.3, following the submission of the first annual audit report, only information on updates or changes to the procedures or arrangements in place need to be provided.
3. Audit conclusions
3.1. Conclusion as to whether the external audit firm can provide reasonable assurance on the set-up and effectiveness of the internal control system put in place by the EIB or other IFIs, in which a Member State is a shareholder, in accordance with the applicable rules, as per the elements referred to in section 2.
3.2. Findings and recommendations resulting from the audit work carried out.
Points 3.1 and 3.2 shall be based on the results of the audit work referred to in section 2 and where relevant, take account of the results of other national or Union audit work carried out in relation to the same body implementing financial instruments and/or to the same mandate for financial instruments.
ANNEX V
Model table referred to in Article 32(1), point (f), concerning irregularities
The information referred to in Article 32(1), point (f), shall be provided per paying agency by using the following table:
|
a |
b |
c |
d |
e |
f |
g |
h |
i |
j |
|
Paying Agency |
Fund |
Currency unit |
Balance 15 October N-1 |
Total ‘new cases’ (financial year N) |
Total ‘corrections’ (financial year N) |
Total ‘interests’ (financial year N) |
Total ‘recoveries’ (financial year N) |
Total ‘irrecoverable’ amounts (year N) |
Amount for which recovery is ongoing (Balance 15 October N) |
ANNEX VI
Control plan for scrutiny as referred to in Article 80(1) of Regulation (EU) 2021/2116 and Article 48 of this Regulation
PROPOSED CONTROL PLAN FOR THE SCRUTINY PERIOD …
Part 1. Procedures and risk analysis
1.1. Selection procedure
A description shall be provided of the procedure to be applied in order to select the undertakings to be scrutinised.
Furthermore, a clear indication shall be made on the use of the risk analysis specifying if such procedure is complemented by random and/or manual selection.
In addition, an explanation shall be provided on how the different sectors/measures and regions will be covered in the selection of the undertakings.
1.2. Risk factors, risk values and weighting to be applied
Where risk analysis shall be applied, information shall be provided on all risk factors taken into consideration and the subsequent possible values assigned to those risk factors. That information shall be included in the tables provided below.
Where appropriate, a description shall be provided of the procedure to be applied to weight the risk factors.
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Risk factors and risk values applicable to all sectors/measures subject to risk analysis |
Weighting of risk factors |
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Risk factors |
Risk values |
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Description |
Values |
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Specific risk factors and risk values applicable to … (sector/measure) |
Weighting of risk factors |
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Risk factors |
Risk values |
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Description |
Values |
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Where applicable, additional boxes for risk factors and risk values to sector/measures shall be added.
1.3. Results of selection procedure
Information shall be provided on how the results of the risk analysis and the adopted procedures led to the selection of undertakings into the final scrutiny control plan.
Sectors/measures to be excluded shall be clearly identified and the reasons for exclusion shall be described.
Reasons to select undertakings whose receipts or payments, or the sum thereof, were less than EUR 40 000 , shall be provided.
Part 2. Control plan
2.1. Overview of the selection
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Calculation of the minimum number of undertakings: |
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(A) The number of undertakings whose receipts or payments, or the sum thereof, amounted to more than EUR 150 000 for the EAGF financial year … |
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(B) The minimum number (1/2 of A). |
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Population from which the selection is made: |
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(C) Total number |
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(D) Total number whose receipts or payments, or the sum thereof, were exceeding EUR 350 000 |
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(E) Total number whose receipts or payments, or the sum thereof, were EUR 350 000 or less, but not less than EUR 40 000 |
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(F) Total number whose receipts or payments, or the sum thereof, were less than EUR 40 000 |
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Undertakings proposed for scrutiny: |
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(G) Total number |
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(H) Total based upon risk analysis* |
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(I) Total number whose receipts or payments, or the sum thereof, were exceeding EUR 350 000 |
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(J) Total number whose receipts or payments, or the sum thereof, were EUR 350 000 or less, but not less than EUR 40 000 |
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(K) Total number whose receipts or payments, or the sum thereof, were less than EUR 40 000 |
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Note on table: * Undertakings in this category include only those selected through risk analysis and exclude those added randomly and/or manually to the control plan no subject to risk analysis. |
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2.2. Selection of undertakings proposed for scrutiny
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(A) EAGF Budget Item No |
(B) EAGF Budget Article |
(C) Total expenditure by EAGF budget heading (EUR) |
(D) Total expenditure by EAGF budget heading relating to undertakings whose receipts or payments, or the sum thereof, were above EUR 40 000 (EUR) |
(E) Total expenditure by EAGF budget heading relating to undertakings included in the scrutiny control plan (EUR) |
(F) Number of undertakings by EAGF budget heading included in the scrutiny control plan |
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Totals: |
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Note on table: Where applicable, additional rows shall be added. |
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ANNEX VII
Scrutiny report as referred to in Article 80(2), point (B) of Regulation (EU) 2021/2116 and Article 48 of this Regulation
REPORT FOR THE SCRUTINY PERIOD …
1. Overview of the controls
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(A) The total number of undertakings to be scrutinised: |
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(B) The total number of undertakings scrutinised: |
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(C) The total number of undertakings in the course of scrutiny: |
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(D) The total number of undertakings not yet scrutinised |
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2. Overview of controls (per budget article or item No)
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(A) EAGF Budget Item No |
(B) EAGF Budget Article |
(C) Total expenditure relating to undertakings selected for scrutiny… (EUR) (C=E+F+G) |
Scrutinised undertakings |
(F) Undertakings in the course of scrutiny –total expenditure relating to those undertakings (EUR) |
(G) Undertakings not scrutinised –total expenditure relating to those undertakings (EUR) |
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(D) Expenditure actually scrutinised (EUR)* |
(E) Total expenditure related to those undertakings (EUR) |
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Totals: |
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Notes on table: * Relates only to the expenditure of the invoices that have been effectively scrutinised (which are those selected for verification and/or cross-checked). Where applicable, additional rows shall be added. |
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3. Potential irregularities identified
|
(A) EAGF Budget Article |
(B) EAGF Budget Item N. |
(C) The reference number of the undertaking concerned |
(D) Description and nature of each potential irregularity identified |
(E) Number of potential irregularities identified |
(F) Estimated value of potential irregularities |
(G) The OLAF reference number(s) (IMS notification numbers |
(H) Scrutiny period in which scrutiny has been planned * |
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Totals: |
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Notes on table: * For preceding scrutiny periods, only those not reported in previous reports. Each undertaking with irregularity(ies) should be reported in a separate line. Where applicable, additional rows are to be added. |
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4. Execution of scrutinies relating to preceding scrutiny control plans.
|
Execution of scrutinies relating to preceding scrutiny control plans |
(A) Number of undertakings |
(B) Expenditure concerned |
(C) Expenditure actually scrutinised relating to undertakings * |
|
4.1. Undertakings declared in previous report as in the course of scrutiny (4.1 = 4.2+ 4.3) |
|
|
x |
|
4.2. Undertakings in 4.1 for which scrutinies have been completed |
|
|
|
|
4.3. Undertakings in 4.1 for which scrutinies are still in course |
|
|
x |
|
4.4. Undertakings for which scrutinies in previous report were declared as not started (4.4 = 4.5+4.6+4.7) |
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|
x |
|
4.5. Undertakings in 4.4 for which scrutinies have been completed |
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|
|
|
4.6. Undertakings in 4.4 for which scrutinies are still in course |
|
|
x |
|
4.7. Undertakings in 4.4 for which scrutinies have not been started |
|
|
x |
|
Notes on table: * Relates only to the expenditure of the invoices that has been effectively scrutinised (those selected for verification and/or cross-checked). |
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5. Mutual assistance
A summary of mutual assistance requests made and received under Title IV, Chapter III, of Regulation (EU) 2021/2116, shall be provided.
Information on the requests sent and the replies received shall be included in the tables provided below:
|
(A) Member State to whom request has been sent |
(B) Date of request |
(C) Date of reply and a summary of the results |
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Note on table: Where applicable, additional rows shall be added. |
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6. Resources
The number of staff, expressed in person/years, allocated to scrutinies, per control body and, where appropriate, per region shall be provided.
7. Difficulties and suggestions for improvement
Information shall be provided on any difficulties encountered in the application of Title IV, Chapter III, of Regulation (EU) 2021/2116 and the measures taken to overcome them or proposals to that end.
Where appropriate, suggestions shall be made for the improvement of the application of Title IV, Chapter III, of Regulation (EU) 2021/2116.
ANNEX VIII
INFORMATION FOR THE PURPOSES OF TRANSPARENCY PURSUANT TO ARTICLE 58 ()
|
Name of the beneficiary/Legal entity/association |
Surname of beneficiary |
If belonging to a group, name of the parent entity and VAT or Tax identification number |
Municipality |
Code of the measure/type of intervention/sector as set in Annex IX |
Specific objective (1) |
Start date (2) |
End date (3) |
Amount by operation under EAGF |
Total of EAGF amount for that beneficiary |
Amount by operation under EAFRD |
Total of EAFRD amount for that beneficiary |
Amount by operation under co-financing |
Total of co-financed amount for that beneficiary |
Total of EAFRD and co-financed amounts |
Total of the EU amount and co-financed amount for that beneficiary |
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50 |
|
70 |
|
40 |
110 |
160 |
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Code A |
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20 |
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Code B |
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40 |
|
25 |
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Code C |
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30 |
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Code D |
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30 |
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15 |
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(1)
The specific objective of the operation shall correspond to one or more objectives set in the relevant Union legislation governing the operation concerned as described in Annex IX. In particular, the specific objective(s) of an operation under Regulation (EU) 2021/2115 shall correspond to the specific objectives laid down in Article 6 thereof and be consistent with the CAP Plan of the Member State. Furthermore, the specific objective(s) of an operation under Regulations (EU) No 1305/2013, (EU) No 1307/2013 and (EU) No 1308/2013 shall correspond to the objectives laid down in Article 110(2) of Regulation (EU) No 1306/2013 (for further guidance Member States may refer to the Technical Handbook on the Monitoring and Evaluation Framework of the Common Agricultural Policy 2014 – 2020).
(2)
The information on the start date of the types of intervention in the form of direct payments, the types of interventions for rural development interventions with regard to natural or other area-specific constraints and to area-specific disadvantages resulting from certain mandatory requirements as well as of the measures under Regulations (EU) No 228/2013 and (EU) No 229/2013 is not relevant as those measures and types of intervention operations are annual.
►C1
(3)
The information on the end date of the types of interventions in the form of direct payments, the types of intervention for rural development interventions with regard to natural or other area-specific constraints and to area-specific disadvantages resulting from certain mandatory requirements as well as of the measures under Regulations (EU) No 228/2013 and (EU) No 229/2013 is not relevant as those measures and types of intervention operations are annual.
(4)
For the publication of the following information: (a) expenditure incurred and payments made for support schemes under Regulation (EU) No 1307/2013 in respect of the calendar year 2022 and before; (b) for measures implemented under Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014 until 31 December 2022; (c) for the aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation (EU) 2021/2117 in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes; and (d) payments made by the paying agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013; only the information prescribed in Article 111 of Regulation (EU) No 1306/2013 shall be published in this table, the other columns shall be left blank or marked with N/A. ◄ |
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ANNEX IX
Measure/type of intervention/sector as referred to in Article 58 (1)
|
Code of the measure/type of intervention/sector |
Name of the measure/type of intervention/sector |
Purpose of the measure/type of intervention/sector |
|
|
Operations in the form of types of intervention for direct payments as provided for in Article 16 of Regulation (EU) 2021/2115 |
|
|
|
1. Decoupled income support |
|
|
I.1 |
Basic income support for sustainability |
The basic income support is an area payment decoupled from production. The aim is to support viable farm income and resilience across the Union to enhance food security. |
|
I.2 |
Complementary redistributive income support for sustainability |
The complementary redistributive income support for sustainability is an area payment decoupled from production. The aim is to improve the distribution of direct payments by redistributing support from larger to smaller or medium-sized farms. |
|
I.3 |
Complementary income support for young farmers |
The complementary income support for young farmers is a payment decoupled from production providing enhanced income support to young farmers who are setting up for the first time. The aim is to modernise the agricultural sector by attracting young people and improving their business development. |
|
I.4 |
Schemes for the climate and the environment |
Eco-schemes are a payment decoupled from production. The aim is to target income support to agricultural practices beneficial for the environment, climate and animal welfare. |
|
I.5 |
Small farmer’s payments (Article 28) |
The small farmer’s payments are decoupled from production and replace all other direct payments for the concerned beneficiaries. The purpose of the payments for small farmers is to promote a more balanced distribution of support and to reduce administrative burden for both beneficiaries of small amounts and managing authorities. |
|
|
2. Coupled direct payments |
|
|
I.6 |
Coupled income support |
Coupled income support covers payments per hectare or head linked to specific productions. The aim is to improve competitiveness, sustainability, and/or quality in certain sectors and products that are particularly important for social, economic or environmental reasons and encounter certain difficulties. |
|
I.7 |
Crop-specific payment for cotton |
The crop-specific payment for cotton is a coupled payment granted per hectare of eligible area of cotton. It is a mandatory scheme for cotton producer’s Member States to support the cotton production in regions where it is important for the agricultural economy. |
|
|
Measures set out in Annex I to Regulation (EU) No 1307/2013 |
|
|
II.1 |
Basic payment scheme (Title III, Chapter 1, Sections 1, 2, 3 and 5) |
The basic payment scheme is an area payment decoupled from production operated on the basis of payment entitlements allocated to farmers. The aim is to support the income of farmers which is, on average, significantly below the average income in the rest of the economy. |
|
II.2 |
Single area payment scheme (Article 36) |
The single area payment scheme is an area payment decoupled from production paid for eligible hectares declared by a farmer. The aim is to support the income of farmers which is, on average, significantly below the average income in the rest of the economy. |
|
II.3 |
Redistributive payment (Title III, Chapter 2) |
The redistributive payment is a decoupled area payment. The aim is to support smaller farms by providing them an additional support on their first hectares declared under the basic payment. |
|
II.4 |
Payment for agricultural practices beneficial for the climate and the environment (Title III, Chapter 3) |
Greening is a decoupled area payment per hectare paid. The aim is to observe three agricultural practices in favour of the climate and the environment: crop diversification, maintenance of permanent grassland and having ecological focus area on the agricultural area |
|
II.5 |
Payment for areas with natural constraints (Title III, Chapter 4) |
The payment to areas with natural constraints is an area based decoupled payment, provided on top of the basic payment to farmers. The aim is to give support to farmers who are situated in areas with natural constraints |
|
II.6 |
Payment for young farmers (Title III, Chapter 5) |
Payment for young farmers is a payment decoupled from production providing enhanced income support to young farmers who are newly set up for the first time. The aim is to promote the creation and development of new economic activities in the agricultural sector, which is essential for the competitiveness of the agricultural sector in the Union. |
|
II.7 |
Voluntary coupled support (Title IV, Chapter 1) |
The voluntary coupled support covers payments per hectare or head linked to specific productions. The aim is to improve the competitiveness and sustainability of sectors that are particularly important for economic, social or environmental reasons and undergo certain difficulties. |
|
II.8 |
Crop-specific payment for cotton (Title IV, Chapter 2) |
The crop-specific payment for cotton is a coupled payment granted per hectare of eligible area of cotton. It is a mandatory scheme for Member States producing cotton so as to support its production in regions where it is important for the agricultural economy. |
|
II.9 |
Small farmers’ scheme (Title V) |
The small farmers’ scheme is decoupled from production and replaces all other direct payments for the concerned beneficiaries. The aim is to promote a more balanced distribution of support and to reduce administrative burden for both beneficiaries of small amounts and managing authorities. |
|
II.10 |
Measures set out in Annex I to Council Regulation (EC) No 73/2009 (2) |
The aim of these direct payments is to decouple support from the production of crops and livestock in order to improve the income support of the farmers. |
|
|
Operations in the form of sectoral interventions as provided for in Article 42 of Regulation (EU) 2021/2115 |
|
|
III.1 |
In the fruit and vegetables sector (Articles 49 to 53) |
The aim is to support concentration of supply, competiveness and sustainability of the fruit and vegetables sector. It is done through producer organisations (PO) or their associations (APO) recognised under Regulation (EU) No 1308/2013 and running operational programmes in accordance with Regulation (EU) 2021/2115. Beneficiaries are POs and APOs. Programmes have a duration of between 3 and 7 years and are managed on a financial year basis. Member States have to approve every single programme. |
|
III.2 |
In the apiculture products sector (Articles 54, 55 and 56) |
The aim is to support beekeepers, quality and market for apiculture products. |
|
III.3 |
In the wine sector (Articles 57 to 60) |
The aim is to support competitiveness and sustainability of the wine sector. Programmes are run by Member States at national level as part of their Strategic Plan and are managed in a financial year basis. Beneficiaries are winegrowers as well as wine-making and wine-trading operators or their associations/organisations. Operations to be approved by Member States can be annual or multiannual. |
|
III.4 |
In the hops sector (Articles 61 and 62) |
The aim is to support concentration of supply, competiveness and sustainability of the hops sector through producer organisations (PO) or their associations (APO) recognised under Regulation (EU) No 1308/2013 and running operational programmes in accordance with Regulation (EU) 2021/2115. Beneficiaries are POs or APOs. Programmes have a duration of between 3 and 7 years and are managed on a financial year basis. Member States have to approve every single programme. |
|
III.5 |
In the olive oil and table olives sector (Articles 63, 64 and 65) |
The aim is to support concentration of supply, competiveness and sustainability of the olive oil and table olives sector through producer organisations (PO) and their associations (APO) recognised under Regulation (EU) No 1308/2013 and running operational programmes in accordance with Regulation (EU) 2021/2115. Beneficiaries are POs or APOs. Programmes have a duration of between 3 and 7 years and are managed in a financial year basis. Member States have to approve every single programme. |
|
III.6 |
In other sectors referred to in Article 1(2), points (a) to (h), (k), (m), (o) to (t) and (w), of Regulation (EU) No 1308/2013 and sectors covering products listed in Annex XIII to Regulation (EU) 2021/2115 (Articles 66, 67 and 68) |
The aim is to support concentration of supply, competiveness and sustainability of the related sectors through producer organisations (PO), their associations (APO) recognised under Regulation (EU) No 1308/2013, as well as Producers Groups (PG) temporarily approved by Member States, and running operational programmes in accordance with Regulation (EU) 2021/2115. Beneficiaries are POs, APOs or PGs. Programmes have a duration of between 3 and 7 years and are managed in a financial year basis. Member States have to approve every single programme. |
|
|
Measures set out in Regulation (EU) No 1308/2013 |
|
|
IV.1 |
Public intervention (Chapter I, Section 2) |
When market prices for certain agricultural products fall below a predetermined level, the public authorities of the Member States may intervene to stabilise the market by purchasing surplus supplies, which may then be stored until the market price increases. The entities that must be published are the ones which benefit from the aid, in other words the entities from which the product has been bought. |
|
IV.2 |
Aid for private storage (Chapter I, Section 3) |
The aim of the aid granted is to temporarily support producers of certain products regarding the cost of private storage. |
|
IV.3 |
The EU school scheme, school fruit and school milk schemes (Chapter II, Section 1) |
The aim of the aid provided is to support the distribution of agricultural products to children in nursery, primary and secondary schools with the objective to increase their fruit, vegetables and milk consumption and improve their eating habits. |
|
IV.4 |
Exceptional measures (Chapter I, Sections 1, 2 and 3) |
The aim of the exceptional measures granted under Article 219(1), Article 220(1) and Article 221(1) and (2) of Regulation (EU) No 1308/2013 is to support agricultural markets in accordance with Article 5(2), point (a), of Regulation (EU) 2021/2116. |
|
IV.5 |
Aid in the fruit and vegetables sector (Chapter II, Section 3) |
Growers are encouraged to join producer organisations (POs). These receive aid for implementing operational programmes, based on a national strategy. The aim of the aid granted is also to mitigate income fluctuation from crises. Aid is offered for crisis prevention and crisis management measures under operational programmes, i.e.: product withdrawal, green harvesting/non-harvesting, promotion and communication tools, training, harvest insurance, help to secure bank loans and cover administrative costs of setting up mutual funds (farmer-owned stabilisation funds). |
|
IV.6 |
Support in the wine sector (Chapter II, Section 4) |
The aim of the various aids granted is to ensure market balance and increase the competitiveness of Union wine: support for promotion of wine on third country markets and information on responsible consumption of wine and the Union system of Protected Designation of Origin (PDO) and Protected Geographical Indication (PGI); co-financing of costs for restructuring and conversion of vineyards, for investments in wineries and in marketing facilities as well as for innovation; support for green harvesting, mutual funds, harvest insurance and by-product distillation. |
|
IV.7 |
Support in the olive oil and tables olives sector (Chapter II, Section 2) |
Support granted to the three-year work programmes to be drawn up by producer organisations, associations of producer organisations or interbranch organisations in one or more of the following areas: market follow-up and management in the olive oil and table olives sector; the improvement of the environmental impact of olive cultivation; the improvement of the competitiveness of olive cultivation through modernisation; the improvement of the production quality of olive oil and table olives; the traceability system, the certification and protection of the quality of olive oil and table olives; the dissemination of information on measures carried out by producer organisations, associations of producer organisations or interbranch organisations to improve the quality of olive oil and table olives. |
|
IV.8 |
Aid in the apiculture sector (Chapter II, Section 5) |
The aim of the aid granted is to support this sector through apiculture programmes in order to improve the production and marketing of apiculture products. |
|
IV.9 |
Aid in the hops sector (Chapter II, Section 6) |
Aid granted to support hops producer organisations. |
|
|
Operation in the form of types of intervention for rural development as provided for in Article 69 of Regulation (EU) 2021/2115 |
|
|
V.1 |
Environmental, climate and other management commitments |
The aim of the aid granted is to compensate farmers, forest holders and other land managers for the additional costs and income foregone related to voluntary environment, climate and other management commitments undertaken which go beyond mandatory standards and which contribute to the specific objectives of the CAP, notably in the area of environment, climate and animal welfare. |
|
V.2 |
Natural or other area-specific constraints |
The aim of the aid granted is to compensate farmers for all or part of the additional costs and income foregone related to the natural or other area-specific constraints in the area concerned, such as mountainous areas. |
|
V.3 |
Area-specific disadvantages resulting from certain mandatory requirements |
The aim of the aid granted is to compensate farmers, forest holders and other land managers for all or part of the additional costs and income foregone related to certain area-specific disadvantages in the area concerned which are imposed by requirements resulting from the implementation of the Natura 2000 Directives (Council Directive 92/43/EEC (3) and Directive 2009/147/EC of the European Parliament and of the Council (4)) or, for agricultural areas, the Water Framework Directive (Directive 2000/60/EC of the European Parliament and of the Council (5)). |
|
V.4 |
Investments, including investments in irrigation |
The aim of the aid granted is to support investments in tangible or intangible assets, including investments in irrigation, that contribute to achieving one or more of the specific objectives of the CAP. |
|
V.5 |
Setting-up of young farmers, new farmers and rural business start-up |
The aim of the aid granted is to support the setting-up of young farmers, new farmers and, under certain conditions, rural business start-up with the view of contributing to the achievement of one or more of the specific objectives of the CAP. |
|
V.6 |
Risk management tools |
The aim of the aid granted is to promote risk management tools, which help farmers manage production and income risks related to their agricultural activity which are outside their control. |
|
V.7 |
Cooperation |
The aim of the aid granted is to support cooperation with the view of contributing to the achievement of one or more of the specific objectives of the CAP. This includes cooperation support to: (a) prepare and implement Operational Group operations of the European Innovation Partnership for agricultural productivity and sustainability; (b) prepare and implement LEADER; (c) promote and support Union and national recognised quality schemes and their use by farmers; (d) support producer groups, producer organisations or inter-branch organisations; (e) prepare and implement Smart Villages strategies; (f) support other forms of cooperation. |
|
V.8 |
Knowledge exchange and dissemination of information |
The aim of the aid granted is to support knowledge exchange and information actions that contribute to one or more of the specific objectives of the CAP, specifically targeting the protection of nature, environment and climate, including environmental education and awareness actions and the development of rural businesses and communities. Such actions may include actions to promote innovation, training and advice as well as exchange and dissemination of knowledge and information. |
|
|
Measures provided for in Title III, Chapter I, of Regulation (EU) No 1305/2013 |
|
|
VI.1 |
Knowledge transfer and information actions (Article 14) |
This measure concerns training and other types of activities such as workshops, coaching, demonstration activities, information actions, short-term farm and forest exchange and visit schemes in order. The aim is to enhance the human potential of persons engaged in the agricultural, food and forestry sectors, land managers and small and medium-sized enterprises (SMEs) operating in rural areas. |
|
VI.2 |
Advisory services, farm management and farm relief services (Article 15) |
This measure, through the use of advisory services as well as the setting up of advisory, farm management and farm relief services, aims to improve the sustainable management and the economic and environmental performance of farm and forest holdings and SMEs operating in rural areas. It also promotes the training of advisors. |
|
VI.3 |
Quality schemes for agricultural products and foodstuffs (Article 16) |
The aim of this measure is to support all new entrants to the Union, national and voluntary quality schemes. Support may also cover costs arising from information and promotion activities in order to improve consumers’ awareness of the existence and specifications of products produced under these Union and national quality schemes. |
|
VI.4 |
Investments in physical assets (Article 17) |
The aim of this measure is to improve the economic and environmental performance of agricultural holdings and rural enterprises, improve the efficiency of the agricultural products marketing and processing sectors provide infrastructure needed for the development of agriculture and forestry and support non-remunerative investments necessary to achieve environmental aims. |
|
VI.5 |
Restoring agricultural production potential damage by natural disasters and introduction of appropriate prevention actions (Article 18) |
►C1 The aim of this measure is to help farmers prevent natural disasters and catastrophic events or restore agricultural potential, which has been damaged, after its formal recognition by the competent public authorities of Member States, in order to help farm viability and competitiveness in the face of such events. ◄ |
|
VI.6 |
Farm and business development (Article 19) |
The aim of this measure is to support the creation and development of new viable economic activities such as new holdings run by young farmers, new businesses in rural areas, or the development of small farms. Support is also given to new or existing enterprises for investments and development of non- agricultural activities which are essential for the development and competitiveness of rural areas and of all farmers diversifying their agricultural activities. The measure provides payments for farmers eligible for the small farmers scheme who permanently transfer their holding to another farmer. |
|
VI.7 |
Basic services and village renewal in rural areas (Article 20) |
The aim of this measure is to support the interventions stimulating growth and promoting environmental and socioeconomic sustainability of rural areas, in particular through the development of local infrastructure (including broadband, renewable energy and social infrastructure) and local basic services, as well as through the renewal of villages and activities aimed at the restoration and upgrading of the cultural and natural heritage. The measure also supports the relocation of activities and conversion of facilities with a view to improving the quality of life or increasing the environmental performance of the settlement. |
|
VI.8 |
Investments in forest area development and improvement of the viability of forests (Article 21, Articles 22 to 26) |
The aim of this measure is to promote investments in development of woodlands, in forest protection, in innovation in forestry, in forestry technologies and forest products, in order to contribute to the growth potential of rural areas. |
|
VI.9 |
Afforestation and creation of woodland (Article 22) |
The aim of this sub-measure is to provide support for operations of afforestation and creation of woodland on agricultural and non-agricultural land. |
|
VI.10 |
Establishment, regeneration or renovation of agroforestry systems (Article 23) |
The aim of this sub-measure is to support the establishment of agroforestry systems and practices where woody perennials are deliberately integrated with crops and/or animals on the same land unit. |
|
VI.11 |
Prevention and restoration of damage to forests from forest fires, natural disasters and catastrophic events (Article 24) |
This sub-measure aims at preventing and restoring (clearing and replanting) forestry potential after the occurrence of forest fires, other natural disasters including pest and disease outbreaks, as well as climate change related threats. |
|
VI.12 |
Investments improving the resilience and environmental value of forest ecosystems (Article 25) |
The aim of this sub-measure is to support actions that enhance the environmental value of the forest, facilitate the adaptation and mitigation of forests to climate change, provide ecosystem services and enhance the public amenity value of forest. The increase of the environmental value of the forest should be ensured. |
|
VI.13 |
Investments in forest technologies, processing, mobilising and marketing of forest products (Article 26) |
This sub-measure aims at providing support for investment in machinery and/or equipment related to harvesting, cutting, mobilising, processing the wood prior to industrial sawing of wood. The main goal of this sub-measure is to improve the economic value of forests. |
|
VI.14 |
Setting up of producer groups and organisations (Article 27) |
The aim of this measure is to support the setting up of producer groups and organisations, especially in the early years, when additional costs are incurred so as to face jointly market challenges and strengthening bargain power in relation to production and marketing, including in local markets. |
|
VI.15 |
Agri-environment-climate (Article 28) |
The aim of this measure is to encourage land managers to apply farming practices contributing to the protection of the environment, landscape, natural resources and climate mitigation and adaptation. It may concern not only environmentally beneficial improvements to farming practice but also the maintenance of existing beneficial practices. |
|
VI.16 |
Organic farming (Article 29) |
The aim of this measure is to focus on supporting the conversion to and/or the maintenance of organic farming practices and methods, with a view to encourage farmers to participate in such schemes, thus answering to society’s demand for the use of environmentally friendly farm practices. |
|
VI.17 |
Natura 2000 and Water Framework Directive payments (Article 30) |
The aim of this measure is to give compensatory support to beneficiaries who suffer from particular disadvantages due to specific mandatory requirements in the areas concerned resulting from the implementation of Directives 92/43/EEC, 2009/147/EC and 2000/60/EC when compared to the situation of farmers and foresters in other areas not concerned by these disadvantages. |
|
VI.18 |
Payments to areas facing natural or other specific constraints (Article 31) |
The aim of this measure is to give support to beneficiaries who suffer from particular constraints due to their location in mountain areas or other areas facing significant natural constraints or specific constraints. |
|
VI.19 |
Animal welfare (Article 33) |
The aim of this measure is to provide payments to farmers who undertake, on a voluntary basis, to carry out operations of one or more animal welfare commitments. |
|
VI.20 |
Forest-environmental and climate services and forest conservation (Article 34) |
The aim of this measure is to respond to the needs of promoting the sustainable management and improvement of forests and woodland, including the maintenance and improvement of biodiversity, water and soil resources and combating climate change and also to the need to conserve the forest genetic resources, including activities such as development of different varieties of forest species in order to adapt to specific local conditions. |
|
VI.21 |
Cooperation (Article 35) |
The aim of this measure is to promote forms of cooperation involving at least two entities and aiming to develop, among others: pilot projects; new products, practices, processes and technologies in the agriculture, food and forestry sectors; tourism services; short supply chains and local markets; joint projects or practices concerning the environment or climate change; projects for the sustainable provision of biomass; non-LEADER local development strategies; forest management plans; and diversification into "social farming" activities. |
|
VI.22 |
Risk management (Article 36) |
This measure represents a new risk management toolkit and takes forward the possibilities that currently exist to support insurances and mutual funds via Member States’ national direct payment envelopes to help farmers exposed to increasing economic and environmental risks. The measure also introduces an income stabilisation tool to provide compensation to farmers suffering a severe drop in their income. |
|
VI.22a |
Exceptional temporary support to farmers and SMEs particularly affected by the COVID-19 crisis (Article 39b) |
The aim of this measure is to offer to farmers and to small and medium-sized enterprises (SMEs) temporary support due to the COVID-19 crisis. |
|
VI.22b |
Exceptional temporary support to farmers and SMEs particularly affected by the Russia’s invasion of Ukraine (Article 39c) |
The aim of this measure is to offer to farmers and to small and medium-sized enterprises (SMEs) temporary support due to Russia’s invasion of Ukraine. |
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VI.23 |
Financing of complementary national direct payments for Croatia (Article 40) |
The aim of this measure is to offer to the farmers eligible for complementary national direct payments in Croatia a top-up payment under the EAFRD. |
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VI.24 |
Support for LEADER local development (community-led local development) (Article 35 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (6)) |
The aim of this measure is to maintain LEADER as an integrated territorial development tool on sub-regional (‘local’) level which will directly contribute to the balanced territorial development of rural areas, which is one of the overall objectives of the rural development policy. |
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VI.25 |
Technical assistance (Articles 51 to 54) |
The aim of this measure is to give to Member States the ability to provide a technical assistance to support actions that support administrative capacity linked to the management of European Structural and Investment (ESI) Funds. These actions may be addressed to the preparation, management, monitoring, evaluation, information and communication, networking, complaint resolution and control and audit of the Rural Development Programmes. |
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VII.1 |
Measures provided for in Regulation (EU) No 228/2013 |
POSEI measures are specific agricultural schemes aiming at taking into account the constraints of the Outermost Regions as required by Article 349 of the Treaty. It consists of two main elements: the specific supply arrangements and the measures to support local production. The former aims at mitigating additional costs for supplying essential products resulting from the remoteness of these regions (through aid for products from the Union and exemption from import duties for products from third countries) and the latter at assisting the development of the local agriculture sector (direct payments and market measures). POSEI also allow the financing of plant-health programmes. |
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VIII.1 |
Measures provided for in Regulation (EU) No 229/2013 |
The regime for the Smaller Aegean Islands is similar to POSEI but does not have the same legal basis in the Treaty and operates on a smaller scale than POSEI. It includes both the specific supply arrangements (limited however to aid for products from the Union) and the measures to support the local agricultural activities consisting in top-up payments for specifically defined local products. |
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IX.1 |
Information and promotion measures provided for in Regulation (EU) No 1144/2014 |
Information provision and promotion measures concerning agricultural products and certain food products based on agricultural products implemented in the internal market or in third countries as listed in Regulation (EU) No 1144/2014 may be fully or partly financed by the Union budget, subject to the conditions laid down in this Regulation. These measures shall take the form of information and promotion programmes. |
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(1)
And further support measures to be adopted pursuant to Article 39(2) of the Treaty and/or to Regulation (EU) No 1308/2013.
(2)
Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 (OJ L 30, 31.1.2009, p. 16).
(3)
Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
(4)
Directive 2009/147/EC of the European Parliament and of the Council of 30 November 2009 on the conservation of wild birds (OJ L 20, 26.1.2010, p. 7).
(5)
Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
(6)
Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320). |
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( 1 ) Regulation (EU) No 1144/2014 of the European Parliament and of the Council of 22 October 2014 on information provision and promotion measures concerning agricultural products implemented in the internal market and in third countries and repealing Council Regulation (EC) No 3/2008 (OJ L 317, 4.11.2014, p. 56).
( 2 ) Commission Delegated Regulation (EU) No 906/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to public intervention expenditure (OJ L 255, 28.8.2014, p. 1).
( 3 ) Commission Implementing Regulation (EU) 2016/1240 of 18 May 2016 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to public intervention and aid for private storage (OJ L 206, 30.7.2016, p. 71).
( 4 ) Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549).
( 5 ) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
( 6 ) Regulation (EU) 2021/2117 of the European Parliament and of the Council of 2 December amending Regulations (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products, (EU) No 1151/2012 on quality schemes for agricultural products and foodstuffs, (EU) No 251/2014 on the definition, description, presentation, labelling and the protection of geographical indications of aromatised wine products and (EU) No 228/2013 laying down specific measures for agriculture in the outermost regions of the Union (OJ L 435, 6.12.2021, p. 262).
( 7 ) Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1).
( 8 ) Commission Regulation (EC) No 27/2004 of 5 January 2004 laying down transitional detailed rules for the application of Council Regulation (EC) No 1257/1999 as regards the financing by the EAGGF Guarantee Section of rural development measures in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 5, 9.1.2004, p. 36).
( 9 ) Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.1995, p. 1).
( 10 ) Council Regulation (EC) No 332/2002 of 18 February 2002 establishing a facility providing medium-term financial assistance for Member States' balances of payments (OJ L 53, 23.2.2002, p. 1).
( 11 ) Council Regulation (EU) No 407/2010 of 11 May 2010 establishing a European financial stabilisation mechanism (OJ L 118, 12.5.2010, p. 1).
( 12 ) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).
( 13 ) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).