COMMISSION DELEGATED REGULATION (EU) No 532/2014
of 13 March 2014
supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived
CHAPTER I
GENERAL PROVISIONS
Article 1
Subject matter
CHAPTER II
SPECIFIC PROVISIONS FOR MANAGEMENT AND CONTROL SYSTEMS
Article 2
Data to be recorded and stored in computerised form
(Article 32(8) of Regulation (EU) No 223/2014)
Article 3
Detailed minimum requirements for the audit trail
(Article 32(9) of Regulation (EU) No 223/2014)
Article 4
Use of the data collected during audits carried out by Commission officials or authorised Commission representatives
(Article 34(8) of Regulation (EU) No 223/2014)
Article 5
Audits of operations
(Article 34(7) of Regulation (EU) No 223/2014)
Article 6
Methodology for the selection of the sample of operations
(Article 34(7) of Regulation (EU) No 223/2014)
Article 7
Audits of accounts
(Article 34(7) of Regulation (EU) No 223/2014)
CHAPTER III
SPECIFIC PROVISIONS FOR FINANCIAL MANAGEMENT AND FINANCIAL CORRECTIONS
Article 8
Criteria for determining serious deficiencies in the effective functioning of management and control systems
(Article 55(4) of Regulation (EU) No 223/2014)
Article 9
Criteria for applying flat rates or extrapolated financial corrections and criteria for determining the level of financial correction
(Article 55(4) of Regulation (EU) No 223/2014)
Article 10
ANNEX I
List of data to be recorded and stored in computerised form in the monitoring system (referred to in Article 2)
Data fields |
Indication of type of OP for which data is not required |
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Data on the beneficiary(2) |
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Data on the operation |
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Not applicable for OP II |
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Not applicable for OP I |
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Not applicable for OP II |
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Not applicable for OP II |
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Not applicable for OP II |
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Not applicable for OP II |
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Not applicable for OP II |
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Not applicable for OP II |
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Not applicable for OP II |
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Data on indicators |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Not applicable for OP I |
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Financial data on each operation (in the currency applicable to the operation) |
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Data on payment claims from the beneficiary (in the currency applicable to the operation) |
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Data on expenditure in payment claim from beneficiary based on real costs(in the currency applicable to the operation) |
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Data on expenditure in payment claim from beneficiary based on standard scales of unit costs (amounts in the currency applicable to the operation) |
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Data on expenditure in payment claim from beneficiary based on lump sum payments (amounts in the currency applicable to the operation) |
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Data on expenditure in payment claim from beneficiary based on flat rates (in the currency applicable to the operation) |
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Data on recoveries from the beneficiary |
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Data on payment applications to the Commission (in EUR) |
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Data on accounts submitted to the Commission under Article 48 of Regulation (EU) No 223/2014 (in EUR) |
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ANNEX II
Key requirements of management and control systems and their classification with regard to their effective functioning referred to in Article 9
Key requirements of management and control system |
Bodies/authorities concerned |
Scope |
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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 |
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4 |
Adequate management verifications. |
Managing authority |
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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. |
Managing authority |
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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 |
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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 |
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13 |
Appropriate procedures for drawing up and certifying the completeness, accuracy and veracity of the annual accounts. |
Certifying authority |
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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 |
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17 |
Adequate audits of accounts. |
Audit authority |
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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. |