Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down ... (32022R0128)
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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
- CHAPTER I
- Paying agencies and other bodies
- Article 1
- Procedure for the accreditation of paying agencies
- Article 2
- Review and withdrawal of accreditation of paying agencies
- Article 3
- Procedure for issuing, reviewing and withdrawing the accreditation of the coordinating body
- Article 4
- Management declarations
- Article 5
- Certification
- Article 6
- Audit principles
- Article 7
- Audit methods
- CHAPTER II
- Financial management of the Funds
- Section 1
- General provisions
- Article 8
- Paying agencies’ accounts
- Section 2
- EAGF accounts
- Article 9
- Establishment of the declaration of expenditure
- Article 10
- Communication of information by Member States
- Article 11
- General rules on the declaration of expenditure and on assigned revenue
- Article 12
- Special rules on declarations of expenditure relating to public storage
- Article 13
- Payment decision by the Commission
- Article 14
- Making resources available to Member States
- Article 15
- Communication under public intervention
- Article 16
- Content of the public storage accounts to be kept by paying agencies
- Article 17
- Accounting related to public intervention
- Article 18
- Dates for entering expenditure and revenue and product movements in the accounts for public intervention
- Article 19
- Amount financed under public intervention
- Article 20
- Declarations of public intervention expenditure and revenue
- Section 3
- EAFRD accounts
- Article 21
- Forecast of funding requirements
- Article 22
- Declarations of expenditure
- Article 23
- Calculation of the amount to be paid
- Article 24
- Automatic decommitment
- Section 4
- Common provisions for the Funds
- Article 25
- Electronic exchange of information and documents
- Article 26
- Requirements for the reimbursement of expenditure for the Funds
- Article 27
- Suspension of payments
- 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
- Section 1
- Recovery of debts
- Article 30
- Recovery of undue payments
- Article 31
- Recovery by offsetting
- Section 2
- Clearance
- Article 32
- Content of the annual accounts
- Article 33
- Transmission of information
- Article 34
- Conservation of accounting information
- Article 35
- Financial clearance
- Article 36
- Performance clearance
- Article 37
- Conformity procedure
- Article 38
- Decision not to start or pursue a conformity inquiry
- Article 39
- Conciliation body
- Article 40
- Composition of the conciliation body
- Article 41
- Independence of the conciliation body
- Article 42
- Working arrangements
- Article 43
- Conciliation procedure
- CHAPTER IV
- Checks
- Section 1
- General rules
- Article 44
- Information to be collected on the identification of beneficiaries
- Article 45
- Requirements for the data-mining tool
- Section 2
- Scrutiny of transactions
- Article 46
- Scrutiny by Member States
- Article 47
- Mutual assistance
- Article 48
- Annual control plans and reports
- CHAPTER V
- Securities
- Section 1
- Scope, information technology, force majeure
- Article 49
- Scope
- Article 50
- e-Administration
- Article 51
- Force majeure
- time limits
- Section 2
- Form of securities
- Article 52
- Form
- Article 53
- Negotiable collateral
- Article 54
- Replacement and assignment
- Section 3
- Release and forfeiture
- Article 55
- Partial release
- Article 56
- Forfeiture
- Section 4
- Information
- Article 57
- Information on securities forfeiture, types of securities and guarantors
- 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
- Article 61
- Information of the beneficiaries
- 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
- Article 65
- Entry into force and application
- ANNEX I
- Management declaration – paying agency as referred to in Article 4
- ANNEX II
- Management declaration – coordinating body as referred to in Article 4
- ANNEX III
- Elements for the audit trail for financial instruments as referred to in Article 7(6)
- ANNEX IV
- Template for the annual audit report on financial instruments as referred to in Article 7(7)
- 1.
- Introduction
- 2.
- Audit of internal control systems applied by the EIB/EIF or other international financial institutions
- 3.
- Audit conclusions
- ANNEX V
- Model table referred to in Article 32(1), point (f), concerning irregularities
- 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
- 1.2.
- Risk factors, risk values and weighting to be applied
- 1.3.
- Results of selection procedure
- Part 2.
- Control plan
- 2.1.
- Overview of the selection
- 2.2.
- Selection of undertakings proposed for scrutiny
- 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
- 2.
- Overview of controls (per budget article or item No)
- 3.
- Potential irregularities identified
- 4.
- Execution of scrutinies relating to preceding scrutiny control plans.
- 5.
- Mutual assistance
- 6.
- Resources
- 7.
- Difficulties and suggestions for improvement
- ANNEX VIII
- Information for the purposes of transparency pursuant to Article 58
- ANNEX IX
- Measure/type of intervention/sector as referred to in Article 58
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