INHALT

Commission Decision of 20 December 2021 on the financial management of the mutual insurance mechanism established under Regulation (EU) 2021/695 of the European Parliament and of the Council for actions under the Seventh Framework Programme, Horizon 2020, Horizon Europe and Euratom Programmes 2021/C 514 I/03

COMMISSION DECISION
of 20 December 2021
on the financial management of the mutual insurance mechanism established under Regulation (EU) 2021/695 of the European Parliament and of the Council for actions under the Seventh Framework Programme, Horizon 2020, Horizon Europe and Euratom Programmes
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
ANNEX
Rules and Procedures of the mutual insurance mechanism
INTRODUCTION
1.
CONTEXT
1.2.
Budgetary structure, costs related to, and actors involved in managing the MIM
1.2.1.
The MIM’s specific budgetary structure
1.2.2.
Authorising officers
1.2.3.
The Commission’s designated service for managing the MIM
1.2.4.
The MIM’s accounting officer
1.2.5.
The financial assets manager
1.2.6.
Inter-Service Group of the Mutual Insurance Mechanism
2.
CONTRIBUTIONS TO THE MIM
2.1.
Procedure No 1 — Contribution
Step 1
Step 2
Step 3
3.
RETURNING MIM’s CONTRIBUTIONS
3.1.
General rules
3.2.
Procedure No 2 – Returning
3.2.1.
Procedure 2a – Complete repayment to the beneficiaries
3.2.2.
Procedure 2b – Complete repayment to relevant budget line
3.2.3.
Procedure 2c – Partial repayment to the legal entities and to relevant budget line
4.
INTERVENTION OF THE MIM (DEFAULTS)
4.1.
Introduction
4.2.
Procedure No 3 – MIM intervention
4.2.1.
Procedure 3a — MIM intervention in ongoing actions (direct transfer to consortium)
Step 1
Step 2
4.2.2.
Procedure 3b — Other MIM interventions (transfer to budget line)
Step 1
Step 2
Step 3
5.
ACCOUNTING SYSTEM
5.1.
Annual accounts
5.2.
Computerised accounting system
5.3.
Executing payments
5.4.
Collecting revenue and recovering debts
5.5.
Managing the ‘GF01’ bank accounts