COMMISSION DELEGATED REGULATION (EU) No 480/2014
of 3 March 2014
supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council 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
CHAPTER I
GENERAL PROVISIONS
Article 1
Subject matter
CHAPTER II
PROVISIONS SUPPLEMENTING PART TWO OF REGULATION (EU) No 1303/2013 APPLICABLE TO THE ESI FUNDS
SECTION I
Criteria for determining the level of financial correction to be applied under the performance framework
(Fourth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013)
Article 2
Determination of the level of financial correction
(Fourth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013)
Article 3
Level of financial correction
(Fourth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013)
SECTION II
Financial instruments
Article 4
Specific rules on the purchase of land
(Article 37(13) of Regulation (EU) No 1303/2013)
Article 5
Combination of technical support with financial instruments
(Article 37(13) of Regulation (EU) No 1303/2013)
Article 6
Specific rules on the role, liabilities and responsibility of bodies implementing financial instruments
(Third subparagraph of Article 38(4) of Regulation (EU) No 1303/2013)
Article 7
Criteria for the selection of bodies implementing financial instruments
(Third subparagraph of Article 38(4) of Regulation (EU) No 1303/2013)
Article 8
Specific rules on guarantees delivered through financial instruments
(Third subparagraph of Article 38(4) of Regulation (EU) No 1303/2013)
Article 9
Management and control of financial instruments set up at national, regional transnational or cross-border level
(Article 40(4) of Regulation (EU) No 1303/2013)
Article 10
Rules for withdrawal of payments to financial instruments and consequent adjustments in respect of applications for payment
(Article 41(3) of Regulation (EU) No 1303/2013)
Article 11
System of capitalisation of annual instalments for interest rate subsidies and guarantee fee subsidies
(Third subparagraph of Article 42(1) of Regulation (EU) No 1303/2013)
Article 12
Criteria for determining management costs and fees on the basis of performance
(Article 42(6) of Regulation (EU) No 1303/2013)
Article 13
Thresholds for management costs and fees
(Article 42(5) and (6) of Regulation (EU) No 1303/2013)
Article 14
Reimbursement of capitalised management costs and fees for equity-based instruments and micro-credit
(Article 42(6) of Regulation (EU) No 1303/2013)
SECTION III
Method for calculating the discounted net revenue of operations generating net revenue
Article 15
Method for calculating discounted net revenue
(Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
Article 16
Determination of revenues
(Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
Article 17
Determination of costs
(Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
Article 18
Residual value of the investment
(Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
Article 19
Discounting of cash flows
(Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
SECTION IV
Definition of the flat rates for indirect costs and related methods applicable in other Union policies
Article 20
Flat rate financing for indirect costs based on Regulation (EU) No 1290/2013
(Second subparagraph of Article 68(1) of Regulation (EU) No 1303/2013)
Article 21
Flat rate financing for indirect costs based on Regulation (EU, Euratom) No 966/2012
(Second subparagraph of Article 68(1) of Regulation (EU) No 1303/2013)
CHAPTER III
PROVISIONS SUPPLEMENTING PART THREE REGULATION (EU) No 1303/2013 APPLICABLE TO THE ERDF AND THE COHESION FUND AS REGARDS THE METHODOLOGY TO BE USED FOR CARRYING OUT THE QUALITY REVIEW OF MAJOR PROJECTS
Article 22
Requirements for independent experts carrying out the quality review
(Fourth paragraph of Article 101 of Regulation (EU) No 1303/2013)
Article 23
Quality review of major projects
(Fourth paragraph of Article 101 of Regulation (EU) No 1303/2013)
CHAPTER IV
PROVISIONS SUPPLEMENTING PART FOUR OF REGULATION (EU) No 1303/2013 APPLICABLE TO THE ERDF, THE ESF, THE COHESION FUND AND THE EMFF
SECTION I
Data to be recorded and stored in computerised form
Article 24
Data to be recorded and stored in computerised form
(Article 125(8) of Regulation (EU) No 1303/2013)
SECTION II
The audit trail and use of the data collected during audits
Article 25
Detailed minimum requirements for the audit trail
(Article 125(9) of Regulation (EU) No 1303/2013)
Article 26
Use of the data collected during audits carried out by Commission officials or authorised Commission representatives
(Article 127(8) of Regulation (EU) No 1303/2013)
SECTION III
Scope and content of audits of operations and accounts and methodology for the selection of the sample of operations
Article 27
Audits of operations
(Article 127(7) of Regulation (EU) No 1303/2013)
Article 28
Methodology for the selection of the sample of operations
(Article 127(7) of Regulation (EU) No 1303/2013)
Article 29
Audits of accounts
(Article 127(7) of Regulation (EU) No 1303/2013)
SECTION IV
Financial corrections by the Commission in relation to systems deficiencies
Article 30
Criteria for determining serious deficiencies in the effective functioning of management and control systems
(Article 144(6) of Regulation (EU) No 1303/2013)
Article 31
Criteria for applying flat rates or extrapolated financial corrections and criteria for determining the level of financial correction
(Article 144(6) of Regulation (EU) No 1303/2013)
Article 32
ANNEX I
Reference periods as referred to in Article 15(2)
Sector |
Reference period (years) |
Railways |
30 |
Water supply/sanitation |
30 |
Roads |
25-30 |
Waste management |
25-30 |
Ports and airports |
25 |
Urban transport |
25-30 |
Energy |
15-25 |
Research and innovation |
15-25 |
Broadband |
15-20 |
Business infrastructure |
10-15 |
Other sectors |
10-15 |
ANNEX II
Criteria for quality review of major projects referred to in Article 23
1.
Quality review criteria for the information requirements of Article 101(a) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council(1)
2.
Quality review criteria for the information requirements of Article 101(b) of Regulation (EU) No 1303/2013
3.
Quality review criteria for the information requirements of Article 101(c) of Regulation (EU) No 1303/2013
4.
Quality review criteria for the information requirements of Article 101(d) of Regulation (EU) No 1303/2013
5.
Quality review criteria for the information requirements of Article 101(e) of Regulation (EU) No 1303/2013
6.
Quality review criteria for the information requirements of Article 101(f) of Regulation (EU) No 1303/2013
7.
Quality review criteria for the information requirements of Article 101 (g) of Regulation (EU) No 1303/2013
8.
Quality review criteria for the information requirements of Article 101(h) of Regulation (EU) No 1303/2013
9.
Quality review criteria for the information requirements of Article 101(i) of Regulation (EU) No 1303/2013
ANNEX III
List of data to be recorded and stored in computerised form in the monitoring system (referred to in Article 24)
Data fields |
Indication of Funds for which data is not required |
||
Data on the beneficiary(1) (2) |
|||
|
|
||
|
|
||
|
|
||
|
|
||
Data on the operation |
|||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
Not applicable to the ESF and the EMFF |
||
|
Not applicable to the EMFF |
||
|
Not applicable to the ERDF, the Cohesion Fund and the EMFF |
||
|
|
||
|
Not applicable to the EMFF |
||
|
|
||
|
|
||
|
|
||
|
|
||
|
Not applicable to the Cohesion Fund and the EMFF |
||
Data on categories of intervention |
|||
|
Not applicable to the EMFF |
||
|
Not applicable to the EMFF |
||
|
Not applicable to the EMFF |
||
|
Not applicable to the EMFF |
||
|
Not applicable to the ESF and the EMFF |
||
|
Not applicable to the ERDF, the Cohesion Fund and the EMFF |
||
|
Not applicable to the EMFF |
||
|
Not applicable to the EMFF |
||
Data on indicators |
|||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
Not applicable to the ESF |
||
|
Not applicable to the ERDF and the Cohesion Fund |
||
|
|
||
|
Not applicable to the ERDF and the Cohesion Fund |
||
Financial data on each operation (in the currency applicable to the operation) |
|||
|
|
||
|
|
||
|
|
||
Data on payment claims from the beneficiary (in the currency applicable to the operation) |
|||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
Data on expenditure in payment claim from beneficiary based on real costs(in the currency applicable to the operation) |
|||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
Data on expenditure in payment claim from beneficiary based on standard scales of unit costs (amounts in the currency applicable to the operation) |
|||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
Data on expenditure in payment claim from beneficiary based on lump sum payments (amounts in the currency applicable to the operation) |
|||
|
|
||
|
|
||
|
|
||
|
|
||
Data on expenditure in payment claim from beneficiary based on flat rates (in the currency applicable to the operation) |
|||
|
|
||
|
|
||
Data on recoveries from the beneficiary |
|||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
Data on payment applications to the Commission (in EUR) |
|||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
Not applicable to the ERDF, the Cohesion Fund, the EMFF |
||
|
Not applicable to the ERDF, the Cohesion Fund, the EMFF |
||
Data on accounts submitted to the Commission under Article 138 of Regulation (EU) No 1303/2013 (in EUR) |
|||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
Data on specific types of expenditure subject to ceilings |
|||
|
Not applicable to the ERDF, the Cohesion Fund and the EMFF |
||
|
Not applicable to the ESF, the Cohesion Fund and the EMFF |
||
|
|
||
|
Not applicable to the ERDF, the Cohesion Fund and the EMFF |
||
|
Not applicable to the ESF, the Cohesion Fund and the EMFF |
||
|
|
||
|
|
||
|
Not applicable to the ESF, the Cohesion Fund and the EMFF |
ANNEX IV
Key requirements of management and control systems and their classification with regard to their effective functioning referred to in Article 30
Key requirements of management and control system |
Bodies/authorities concerned |
Scope |
|
1 |
Adequate separation of functions and adequate systems for reporting and monitoring in cases where the responsible authority entrusts execution of tasks to another body. |
Managing authority |
Internal control environment |
2 |
Appropriate selection of operations. |
Managing authority |
Management and control activities |
3 |
Adequate information to beneficiaries on applicable conditions for the selected operations. |
Managing authority |
|
4 |
Adequate management verifications. |
Managing authority |
|
5 |
Effective system in place to ensure that all documents regarding expenditure and audits are held to ensure an adequate audit trail. |
Managing authority |
Management and control activities/Monitoring |
6 |
Reliable system for collecting, recording and storing data for monitoring, evaluation, financial management, verification and audit purposes, including links with electronic data exchange systems with beneficiaries. |
Managing authority |
|
7 |
Effective implementation of proportionate anti-fraud measures. |
Managing authority |
Management and control activities |
8 |
Appropriate procedures for drawing up the management declaration and annual summary of final audit reports and of controls carried out. |
Managing authority |
|
9 |
Adequate separation of functions and adequate systems for reporting and monitoring in cases where the responsible authority entrusts execution of tasks to another body. |
Certifying authority |
Internal control environment |
10 |
Appropriate procedures for drawing up and submitting payment applications. |
Certifying authority |
Management and control activities/Monitoring |
11 |
Appropriate computerised records of expenditure declared and of the corresponding public contribution are maintained. |
Certifying authority |
Management and control activities |
12 |
Appropriate and complete account of amounts recoverable, recovered and withdrawn. |
Certifying authority |
|
13 |
Appropriate procedures for drawing up and certifying the completeness, accuracy and veracity of the annual accounts. |
Certifying authority |
|
14 |
Adequate separation of functions and adequate systems for ensuring that any other body that carries out audits in accordance with the programme audit strategy has the necessary functional independence and takes account of internationally accepted audit standards. |
Audit authority |
Internal control environment |
15 |
Adequate systems audits. |
Audit authority |
Control activities |
16 |
Adequate audits of operations. |
Audit authority |
|
17 |
Adequate audits of accounts. |
Audit authority |
|
18 |
Adequate procedures for providing a reliable audit opinion and for preparing the annual control report. |
Audit authority |
Category 1 |
Works well. No, or only minor improvement(s) needed. |
Category 2 |
Works. Some improvement(s) needed. |
Category 3 |
Works partially. Substantial improvements needed. |
Category 4 |
Essentially does not work. |