Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down ... (32014R0908)
Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency
- COMMISSION IMPLEMENTING REGULATION (EU) No 908/2014
- of 6 August 2014
- laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency
- CHAPTER I
- PAYING AGENCIES AND OTHER BODIES
- Article 1
- Procedure for the accreditation of paying agencies
- Article 2
- Review of accreditation
- Article 3
- Management declaration
- Article 4
- Coordinating body
- 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
- Provision of information by Member States
- 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
- SECTION 4
- Common provisions for the EAGF and EAFRD
- Article 24
- Electronic exchange of information and documents
- Article 25
- Suspension of payment in case of late submission
- Article 26
- Acquisition of satellite images
- CHAPTER III
- CLEARANCE OF ACCOUNTS
- SECTION 1
- Recovery of Debts
- Article 27
- Interest applicable to recovery of undue payments
- Article 28
- Recovery by offsetting
- SECTION 2
- Clearance
- Article 29
- Content of the annual accounts
- Article 30
- Transmission of information
- Article 31
- Form and content of the accounting information
- Article 32
- Conservation of accounting information
- Article 33
- Financial clearance
- Article 34
- Conformity clearance
- Article 35
- Decision not to start or pursue a conformity clearance inquiry
- Article 36
- Conciliation Body
- Article 37
- Composition of the Conciliation Body
- Article 38
- Independence of the Conciliation Body
- Article 39
- Working arrangements
- Article 40
- Conciliation procedure
- CHAPTER IV
- RULES ON CHECKS
- SECTION 1
- General rules
- Article 41
- Reduction of on-the-spot checks
- SECTION 2
- Scrutiny of transactions
- Article 42
- Scrutiny by Member States
- Article 43
- Access to commercial documents
- Article 44
- Joint actions
- Article 45
- Mutual assistance
- Article 46
- Annual programmes and reports
- Article 47
- Special departments
- CHAPTER V
- SECURITIES
- SECTION 1
- Scope, information technology, force majeure
- Article 48
- Scope
- Article 49
- e-Administration
- Article 50
- Force majeure time limits
- SECTION 2
- Form of securities
- Article 51
- Form
- Article 52
- Negotiable collateral
- Article 53
- Replacement and assignment
- SECTION 3
- Release and forfeiture
- Article 54
- Partial release
- Article 55
- Forfeiture
- SECTION 4
- Information
- Article 56
- Information on securities forfeiture, types of securities and guarantors
- CHAPTER VI
- TRANSPARENCY
- Article 57
- Content of the publication
- Article 58
- Publication of municipality
- Article 59
- Form and date of publication
- Article 60
- Information of the beneficiaries
- Article 61
- Publication of thresholds related to the Small farmers scheme
- Article 62
- Cooperation between the Commission and Member States
- CHAPTER VII
- FINAL PROVISIONS
- Article 63
- Repeal
- Article 64
- Entry into force and application
- ANNEX I
- MANAGEMENT DECLARATION
- (Article 3)
- ANNEX II
- MODEL TABLE REFERRED TO IN ARTICLE 29(f)
- ANNEX III
- MODEL TABLE REFERRED TO IN ARTICLE 29(g)
- ANNEX IV
- TRANSMISSION OF QUERIES REFERRED TO IN ARTICLE 31(4)
- ANNEX V
- INFORMATION TO BE CONTAINED IN THE ANNUAL RISK ANALYSIS REFERRED TO IN ARTICLE 42(2)
- 1.
- Assessment of the previous year’s risk analysis
- 2.
- Library of information
- 3.
- Selection procedure
- 4.
- Risk factors and risk values to be applied
- 5.
- Weighting of risk factors
- 6.
- Results of risk analysis
- 7.
- Difficulties encountered and suggestions for improvement
- ANNEX VI
- ANNEX VII
- ANNEX VIII
- ANNEX IX
- RESULTS OF SCRUTINY UNDER ARTICLE 45(4)
- Scrutiny report following Mutual Assistance request under Chapter III of Title V of Regulation (EU) No 1306/2013
- Identification
- B.1.
- Requested Member State
- A.1.
- Requesting Member State:
- C.1.
- Date of request and reference number:
- D.
- Beneficiary data
- 1.
- Name
- 2.
- Reference number
- H.
- Scope and objective of control:
- I.
- List of supporting documents supplied:
- J. Result:
- Scrutiny report
- ANNEX X
- OVERVIEW REFERRED TO IN ARTICLE 45(5)
- Overview as provided for in the first subparagraph of Article 83(3) of Regulation (EU) No 1306/2013 of … (Member State) on requests for scrutiny an on the results of scrutinies for the 1st [ ], 2nd [ ], 3rd [ ], 4th [ ] quarter 20…
- ANNEX XI
- ANNUAL PROGRAMME DOCUMENTS (ARTICLE 46(1))
- SHEET A
- PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD
- …
- (Article 84 of Regulation (EU) No 1306/2013)
- 1.
- Calculation of the minimum number of undertakings
- 2.
- Population from which the selection is made
- 3.
- Undertakings proposed for scrutiny:
- SHEET B
- PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD
- …
- (Article 84 of Regulation (EU) No 1306/2013)
- SHEET C
- PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD
- (Article 84 of Regulation (EU) No 1306/2013)
- SHEET D
- PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD
- (Article 84 of Regulation (EU) No 1306/2013)
- SHEET E
- PROPOSED SCRUTINY PROGRAMME FOR THE PERIOD
- (Article 84 of Regulation (EU) No 1306/2013)
- ANNEX XII
- ANNUAL REPORT DOCUMENTS (ARTICLE 46(2))
- PART I
- Information to be contained in the annual report provided for in Article 86(1) of Regulation (EU) No 1306/2013
- 1.
- Administration of Chapter III of Title V of Regulation (EU) No 1306/2013
- 2.
- Legislative changes
- 3.
- Amendments to the scrutiny programme
- 4.
- Application of the scrutiny programme covered by this report
- 5.
- Application of the scrutiny programmes preceding the one covered by this programme
- 6.
- Mutual assistance
- 7.
- Resources
- 8.
- Difficulties in applying Chapter III of Title V of Regulation (EU) No 1306/2013
- 9.
- Suggestions for improvement
- PART II
- SHEET A
- SCRUTINY REPORT FOR THE PERIOD
- …
- (Article 86(1) of Regulation (EU) No 1306/2013)
- SHEET B
- SCRUTINY REPORT FOR THE PERIOD …
- (Article 86(1) of Regulation (EU) No 1306/2013)
- SHEET C
- SCRUTINY REPORT FOR THE PERIOD …
- (Article 86(1) of Regulation (EU) No 1306/2013)
- SHEET D
- SCRUTINY REPORT FOR THE PERIOD
- …
- (Article 86(1) of Regulation (EU) No 1306/2013)
- ANNEX XIII
- MEASURES REFERRED TO IN ARTICLE 57
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