# Commission Implementing Regulation (EU) No 1011/2014Show full title

Commission Implementing Regulation (EU) No 1011/2014 of 22 September 2014 laying down detailed rules for implementing Regulation            (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information            to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities,            certifying authorities, audit authorities and intermediate bodies         

        - Previous
        - Next

U.K.

# Commission Implementing Regulation (EU) No 1011/2014                     

# of 22 September 2014

# laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as                        regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges                        of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate                        bodies                     

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 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 and repealing                           Council Regulation (EC) No 1083/2006(1), and in particular Articles 41(4), 102(1), 112(5), 122(3), 124(7), 131(6) and 137(3) thereof,                        

Whereas:

(1)Commission Implementing Regulation (EU) No 184/2014(2) lays down provisions necessary for the preparation of programmes. In order to ensure implementation of the programmes financed                              by the European Structural and Investment Funds (the ‘ESI Funds’), it is necessary to lay down further provisions for the                              application of Regulation (EU) No 1303/2013. To facilitate a comprehensive view and the access to those provisions, those                              provisions should be set out in one implementing act.

(2)In order to ensure consistency and quality of the information submitted by the managing authority to the Commission, including                              clear statements on the investment's feasibility and economic viability of the major project, a standard format laying down                              uniform requirements for the structure and the content of the information to notify selected major projects to the Commission                              should be established.

(3)With a view to ensuring increased efficiency and transparency in the implementation of programmes financed by the ESI Funds,                              the model for transmission of financial data, the model for payment applications and, pursuant to Article 41(4) of Regulation                              (EU) No 1303/2013, the model to be used when submitting additional information concerning financial instruments with the application                              for payments to the Commission, as well as the model for the accounts for operational programmes should be established.

(4)For the same purpose, the model for describing the functions and procedures in place in the managing authority and, where                              appropriate, the certifying authority, and the model for the report and opinion of the independent audit body should be established.                              They should set out the technical characteristics of each field in the electronic data exchange system. Since those models                              will form the basis for developing the electronic data exchange system referred to in Article 74(4) of Regulation (EU) No                              1303/2013, they should also set out the manner in which data on eligible expenditure will be entered into this system for                              electronic information exchange.

(5)Detailed rules need to be set out on the scope and characteristics of the systems supporting electronic exchange of information                              between beneficiaries and a managing authority, a certifying authority, an audit authority and intermediate bodies so that                              Member States are given legal certainty on the obligations they must fulfil at the regulatory deadline set out in Article                              122(3) of Regulation (EU) No 1303/2013.

(6)To reduce the administrative burden for beneficiaries in an effective, efficient and satisfactory way for them while ensuring                              the efficient, effective and secure electronic exchange of information, certain basic requirements and technical characteristics                              should be specified for the systems referred to in Article 122(3) of Regulation (EU) No 1303/2013.

(7)Principles and applicable rules should be set out regarding the transmission of documents and data through the systems relating                              to identifying of the party responsible for uploading the documents and any updates thereto including an alternative solution                              in the event that *force majeure* hinders the use of the systems.

(8)This Regulation should respect the fundamental rights and observe the principles recognised by the Charter of Fundamental                              Rights of the European Union, and notably the right to protection of personal data. This Regulation should therefore be applied                              in accordance with these rights and principles. Concerning personal data processed by Member States, Directive 95/46/EC of                              the European Parliament and of the Council(3) applies. Concerning the processing of personal data by the Union institutions and bodies and the free movement of such data,                              Regulation (EC) No 45/2001 of the European Parliament and of the Council(4) applies.

(9)The measures provided for in this Regulation are in accordance with the opinion of the Coordination Committee for the European                              Structural and Investment Funds,

HAS ADOPTED THIS REGULATION:

## CHAPTER IU.K.**MODELS AND FORMAT TO BE USED FOR SUBMISSION OF CERTAIN INFORMATION TO THE COMMISSION**

### Article 1U.K.Format for notification of a selected major project

The notification of a selected major project by the managing authority to the Commission in accordance with the first subparagraph                     of Article 102(1) of Regulation (EU) No 1303/2013 shall be drawn up in accordance with the format set out in Annex I to this                     Regulation.                  

### Article 2U.K.Model for transmission of financial data

When submitting financial data to the Commission for monitoring purposes in accordance with Article 112 of Regulation (EU)                     No 1303/2013, the Member States shall use the model set out in Annex II to this Regulation.                  

### Article 3U.K.Model for the description of the functions and procedures in place for the managing authority and the certifying authority

1.The description of the functions and procedures in place for the managing authority and, where appropriate, the certifying                        authority shall be drawn up in accordance with the model set out in Annex III to this Regulation.                  

2.Where a common system applies to several operational programmes, a single description of the functions and procedures referred                        to in paragraph 1 may be drawn up.                  

### Article 4U.K.Model for the report of the independent audit body

1.The audit report of the independent audit body referred to in Article 124(2) of Regulation (EU) No 1303/2013 shall be drawn                        up in accordance with the model set out in Annex IV to this Regulation.                  

2.Where a common system applies to several operational programmes, a single audit report referred to in paragraph 1 may be drawn                        up.                  

### Article 5U.K.Model for opinion of the independent audit body

1.The opinion of the independent audit body referred to in Article 124(2) of Regulation (EU) No 1303/2013 shall be drawn up                        in accordance with the model set out in Annex V to this Regulation.                  

2.Where a common system applies to several operational programmes, a single opinion referred to in paragraph 1 may be drawn                        up.                  

### Article 6U.K.Model for the payment application including additional information concerning financial instruments

The payment application referred to in Articles 41(4) and 131(6) of Regulation (EU) No 1303/2013 shall be drawn up in accordance                     with the model set out in Annex VI to this Regulation and shall include, where applicable, additional information concerning                     financial instruments.                  

### Article 7U.K.Model for the accounts

The accounts referred to in Article 137(1) of Regulation (EU) No 1303/2013 shall be submitted to the Commission in accordance                     with the model set out in Annex VII to this Regulation.                  

## CHAPTER IIU.K.**DETAILED RULES CONCERNING THE EXCHANGES OF INFORMATION BETWEEN BENEFICIARIES AND MANAGING AUTHORITIES, CERTIFYING AUTHORITIES,                           AUDIT AUTHORITIES AND INTERMEDIATE BODIES**

### Article 8U.K.Definition and scope of electronic data exchange systems

1.‘Electronic data exchange systems’, as referred to in the first subparagraph of Article 122(3) of Regulation (EU) No 1303/2013                        shall mean mechanisms and instruments allowing the electronic exchange of documents and data, including audiovisual media                        supports, scanned documents and electronic files.                  

The exchange of documents and data shall include reporting on progress, payment claims and exchange of information related                     to management verifications and audits.                  

2.The electronic data exchange systems shall enable administrative verification in respect of each application for reimbursement                        by beneficiaries under Article 125(5) of Regulation (EU) No 1303/2013 and audits to rely on information and documents available                        through the electronic data exchange systems, when such information and documents are exchanged in electronic form in compliance                        with Article 122(3) of that regulation. Paper documents may only be requested by these responsible authorities in exceptional                        cases, following a risk analysis, and only if paper documents are the true source of the scanned documents uploaded in the                        electronic data exchange systems.                  

### Article 9U.K.Characteristics of the electronic data exchange systems

1.The electronic data exchange systems shall ensure data security, data integrity, data confidentiality, authentication of the                        sender in accordance with Articles 122(3), 125(4)(d), 125(8) and 140 of Regulation (EU) No 1303/2013.                  

The electronic data exchange systems shall be available and operational during and outside standard office hours, except for                     technical maintenance activities.                  

2.If a Member State, on its own initiative, imposes a compulsory use of electronic data exchange systems upon beneficiaries,                        it shall ensure that the technical characteristics of those systems will not disrupt smooth implementation of the Funds nor                        restrict access for any beneficiaries.                  

This requirement does not apply to electronic data exchange systems for beneficiaries which were made compulsory by a Member                     State during a previous programming period and comply with other requirements laid down in this Regulation.                  

3.The electronic data exchange systems shall be equipped with at least the following functionalities:                  

(a)interactive forms and/or forms prefilled by the system on the basis of the data which are stored at consecutive steps of the                        procedures;                  

(b)automatic calculations where applicable;                  

(c)automatic embedded controls which reduce repeated exchanges of documents or information as far as possible;                  

(d)system-generated alerts to inform the beneficiary that certain actions can be performed;                  

(e)online status tracking allowing the beneficiary to monitor the current status of the project;                  

(f)availability of all previous data and documents processed by the electronic data exchange system.                  

### Article 10U.K.Transmission of documents and data through the electronic data exchange systems

1.The beneficiaries and the authorities referred to in the first subparagraph of Article 122(3) of Regulation (EU) No 1303/2013,                        shall add the documents and data for which they are responsible, and any updates thereto, to the electronic data exchange                        systems in the electronic format defined by the Member State.                  

The Member State shall lay down detailed terms and conditions of electronic data exchange in the document setting out the                     conditions for support for each operation referred to in Article 125(3)(c) of Regulation (EU) No 1303/2013.                  

2.Exchanges of data and transactions shall bear an electronic signature compatible with one of the three types of electronic                        signature defined by Directive 1999/93/EC of the European Parliament and of the Council(5).                  

3.The date of transmission of documents and data by the beneficiary to the authorities referred to in the first subparagraph                        of Article 122(3) of Regulation (EU) No 1303/2013 and vice versa shall be considered to be the date of electronic submission                        of the information which is stored in the electronic data exchange systems.                  

4.Submission of documents and data through the electronic data exchange systems shall be made only once as referred to in the                        second subparagraph of Article 122(3) of Regulation (EU) No 1303/2013 as regards the same operation for all authorities implementing                        the same programme.                  

These authorities shall work together at legal, organisational, semantic and technical levels ensuring effective communication,                     as well as the exchange and re-use of information and knowledge.                  

This is without prejudice of processes allowing the beneficiary to update erroneous or obsolete data or unreadable documents.

5.The electronic data exchange systems shall be accessible either directly through an interactive user interface (a web application)                        or via a technical interface that allows for automatic synchronisation and transmission of data between beneficiaries' and                        Member States' systems.                  

6.When processing information, the electronic data exchange systems shall guarantee the protection of privacy of personal data                        for individuals and commercial confidentiality for legal entities according to Directive 2002/58/EC of the European Parliament                        and of the Council(6), Directive 2009/136/EC of the European Parliament and of the Council(7) and Directive 95/46/EC of the European Parliament and of the Council(8).                  

7.In cases of *force majeure*, and in particular of malfunctioning of the electronic data exchange systems or a lack of a lasting data connection, the                        beneficiary concerned may submit the information required to the competent authorities in the forms and using the means determined                        by the Member State for such cases. As soon as the cause of the *force majeure* ceases, the Member State shall ensure that the relevant documents are integrated into the database related to the electronic                        data exchange systems.                  

By way of derogation from paragraph 3, the date taken into account for submitting the required information shall be deemed                     to be the date of sending of the documents in the required forms.                  

8.Member States shall ensure that all beneficiaries can use the electronic data exchange systems referred to in Article 122(3)                        of Regulation (EU) No 1303/2013, including the beneficiaries of ongoing operations at the date on which the electronic data                        exchange systems become operational and to which electronic data exchange applies.                  

## Article 11U.K.

This Regulation shall enter into force on the twentieth day following that of its publication in the *Official Journal of the European Union*.                  

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 22 September 2014.

*For the Commission*                            

*The President*                            

José Manuel Barroso                            

## ANNEX IU.K.Format for the notification of a selected major project

### **NOTIFICATION TO THE COMMISSION OF THE SELECTED MAJOR PROJECT IN ACCORDANCE WITH THE FIRST SUBPARAGRAPH OF ARTICLE 102(1) OF                           REGULATION (EU) No 1303/2013****EUROPEAN REGIONAL DEVELOPMENT FUND/COHESION FUND**U.K.

#### **INFRASTRUCTURE/PRODUCTIVE INVESTMENT**U.K.**Project title [‘’]**U.K.**CCI []**U.K.

##### PART AU.K.**Information required by Article 102(1)(a) of Regulation (EU) No 1303/2013**

###### A.BODY RESPONSIBLE FOR IMPLEMENTATION OF THE MAJOR PROJECTU.K.

###### A.1.**Authority responsible for project notification (managing authority or intermediate body)**U.K.

###### A.2.**Body responsible for project implementation (beneficiary** (9) **)**U.K.

###### A.3.**Is this project a phase of a major project** (10) **?*****<type='C' input='M'>***U.K.

If yes, please provide a description of the physical and financial objectives of the overall project.

*<type='S' maxlength='3500' input='M'>*U.K.                  

###### A.4.**Has the Commission previously approved any part of this major project? *<type='C' input='M'>***U.K.

If yes, please provide the CCI of the major project approved.

*<type='S' input='M'>*U.K.                  

If this project is a part of the major project for which the first phase was carried out in the 2007-2013, please provide                     a detailed description of the physical and financial objectives of the previous phase, including a description of the implementation                     of the first phase and confirm that it is or will be ready to be used for its purpose.                  

*<type='S' maxlength='3500' input='M'>*U.K.                  

###### A.5.**Has the quality review of the independent experts been completed and their report attached in Part B? *<type='C' input='M'>***U.K.

###### B.DESCRIPTION OF THE INVESTMENT, ITS LOCATION, TIMETABLE AND EXPECTED CONTRIBUTION OF THE MAJOR PROJECT TO THE SPECIFIC OBJECTIVES                        OF THE RELEVANT PRIORITY AXIS OR AXESU.K.

###### B.1.**Categorisation of project activity** (11) U.K.

###### B.2.**Operational programme or operational programmes and priority axis or priority axes)**U.K.

###### B.2.1Identification of the operational programme or operational programmes and priority axis or priority axes:U.K.

###### B.3.**Project description**U.K.

Please provide a short description of the project, its main objectives and the main project components.

In case of *productive investments* a short technical description must also be provided.                           

*<type='S' maxlength='7000' input='M'>*U.K.                           

Please provide a map identifying the project area and geo-referenced data(12).                           

Please give below the timetable for the development of the major project and its implementation.

Please provide details on the expected contribution of the major project to achieving the result indicators under the specific                              objectives of the relevant priority axis or priority axes of the operational programme(s).                           

*<type='S' maxlength='7000' input='M'>*U.K.                           

###### C.TOTAL COST AND TOTAL ELIGIBLE COSTU.K.

###### C.1.**Please complete table below on the basis of the format for submission of information set out in accordance with Article 101                           of Regulation (EU) No 1303/2013.**U.K.

Please provide the exchange rate and the reference (where applicable).

*<type='S' maxlength='875' input='M'>*U.K.                  

Please provide an explanation on any of the above elements, where relevant.

*<type='S' maxlength='1750' input='M'>*U.K.                  

###### C.2.**Compliance with State aid rules**U.K.

In case the project involves the granting of State aid, please fill in the table below(13).                  

###### C.3.**Total eligible cost calculation**U.K.

Please choose the relevant option and complete the information on the basis of the format for submission of information set                     out in accordance with Article 101 of Regulation (EU) No 1303/2013.                  

###### **Calculation of the discounted net revenue (Article 61(3)(b) of Regulation (EU) No 1303/2013)**U.K.

###### **Flat rate method or decreased co-financing rate method (Article 61(3)(a) and Article 61(5) of Regulation (EU) No 1303/2013)**U.K.

###### D.FINANCING PLAN, AND PHYSICAL AND FINANCIAL INDICATORS FOR MONITORING PROGRESS, TAKING ACCOUNT OF THE IDENTIFIED RISKSU.K.

###### D.1.**Sources of co-financing**U.K.

###### D.2.**Annual plan of total eligible expenditure to be declared to the Commission (financial indicator for monitoring progress)**U.K.

The total eligible expenditure to be declared to the Commission shall be presented below in terms of the annual share in EUR.                     In the case of a major project co-financed by more than one operational programme, the annual plan shall be presented separately                     for each operational programme. In the case of a major project co-financed by more than one priority axis, the annual plan                     should be broken down by priority axis.                  

###### D.3.**Output indicators** (14) **and other physical indicators for monitoring progress**U.K.

Please list in the table provided output indicators, including common indicators as specified in the operational programme(s)                     and other physical indicators for monitoring progress. Volume of information will depend on complexity of projects, but only                     main indicators should be presented.                  

###### D.4.**Risk assessment**U.K.

Please present a short summary of the main risks to the successful physical and financial implementation of the project and                     the proposed risk mitigation measures                  

*<type='S' maxlength='3500' input='M'>*U.K.                  

###### E.IS THE PROJECT SUBJECT TO A LEGAL PROCEDURE FOR NON-COMPLIANCE WITH UNION LAW? *<TYPE='C' INPUT='M'>*U.K.

If yes, please give details and justify the proposed contribution from the Union budget to the project in this respect:

*<type='S' maxlength='3500' input='M'>*U.K.                  

###### F.HAS THE UNDERTAKING PREVIOUSLY BEEN, OR IS IT CURRENTLY, SUBJECT OF A PROCEDURE(15) TO RECOVER UNION SUPPORT FOLLOWING THE RELOCATION OF A PRODUCTIVE ACTIVITY OUTSIDE THE PROGRAMME AREA OR OUTSIDE THE UNION?                        *<TYPE='C' INPUT='M'>*U.K.

If yes, please give details and justify the proposed contribution from the Union budget to the project in this respect:

*<type='S' maxlength='3500' input='M'>*U.K.                  

In addition, for productive investments please give details of the expected impact of the project on employment in other regions                     of the Union, and define whether the financial contribution from the Funds does not result in a substantial loss of jobs in                     existing locations within the Union.                  

*<type='S' maxlength='3500' input='M'>*U.K.                  

##### PART BU.K.**Independent quality review report**

The independent experts declare that:

They have fulfilled the requirements of Article 23(2)(b) of Commission Delegated Regulation (EU) No 480/2014.

They have appraised the project in accordance with all the criteria set out in Annex II to that Regulation.

Please confirm that all of the following conditions are fulfilled: the operation is a major project within the meaning of                     Article 100 of Regulation (EU) No 1303/2013; the major project is not a completed operation within the meaning of Articles                     2(14) and 65(6) of that Regulation; the major project is included within the relevant operational programme(s).                  

###### 1.THE BODY RESPONSIBLE FOR IMPLEMENTATION OF THE MAJOR PROJECT, AND ITS CAPACITYU.K.

Summarise relevant information on the body responsible for implementation of the major project, and its capacity including                     technical, legal, financial and administrative capacity.                  

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 2.DESCRIPTION OF THE INVESTMENT AND ITS LOCATIONU.K.

Summarise relevant information on the description of the investment and its location.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 3.EXPLANATION AS TO HOW IT IS CONSISTENT WITH THE RELEVANT PRIORITY AXES OF THE OPERATIONAL PROGRAMME(S) CONCERNED, AND ITS                        EXPECTED CONTRIBUTION TO ACHIEVING THE SPECIFIC OBJECTIVES OF THOSE PRIORITY AXES AND THE EXPECTED CONTRIBUTION TO SOCIOECONOMIC                        DEVELOPMENTU.K.

Summarise relevant information on project objectives and its consistency with the relevant priority axes of the operational                     programme or operational programmes concerned, and its expected contribution to achieving the specific objectives and results                     of those priority axes and the expected contribution to socioeconomic development of the area covered by the operational programme,                     and measures taken by the beneficiary to ensure optimal utilisation of the infrastructure in the operation phase.                  

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 4.TOTAL COST AND TOTAL ELIGIBLE COSTU.K.

###### 4.1.Summarise relevant information on the total cost, calculation of costs both in terms of its overall cost to achieve the expected                        objectives and unit costs, and total eligible cost taking into account requirements of Article 61 of Regulation (EU) No 1303/2013.U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 4.2.Provide information on compliance with State aid rules and how State aid rules have been taken into account in the calculation                        of the total public contribution to the project.U.K.

###### 4.2.1Please inform whether the independent experts, in accordance with Article 23(1) of Commission Delegated Regulation (EU) No                        480/2014 or the Member State, have consulted the Commission on relevant State aid issues.U.K.

If the Commission has been consulted, please provide the date and reference of consultation and the date and reference of                     the reply and summarize the result of the consultation.                  

*<type='S' maxlength='3000' input='M'>*U.K.                  

###### 4.2.2If the Commission has not been consulted, please provide the following information:U.K.

**Do you consider that this project involves the granting of State aid? *<type='C' input='M'>***                   

**If yes,** please explain on what basis compliance with State aid rules is ensured. Please provide this information for all groups of                     potential State aid recipients, for example, in case of infrastructures, for the owner, the constructors, the operator and                     for the users of the infrastructure.                  

*<type='S' maxlength='3000' input='M'>*U.K.                  

**If no,** please explain in detail why you consider that the support does not constitute State aid. Please provide this information                     for all groups of potential State aid recipients (for example, in case of infrastructures potential aid recipients are: the                     owner of the infrastructure, the constructor, the operator and the users of the infrastructure)(16). If applicable, please indicate whether the reason why you consider that the project does not involve State aid is that (i)                     the project does not concern any economic activity (including activities in the public remit) or that (ii) the recipient(s)                     of support enjoy a legal monopoly for the relevant activities and are not active in any other liberalised sector (or will                     keep separate accounts in case the recipient(s) are active in additional sectors).                  

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 5.FEASIBILITY STUDIES CARRIED OUT, INCLUDING OPTION ANALYSIS, AND THE RESULTSU.K.

###### 5.1.Summarise relevant information on the feasibility studies carried out and the results under the following aspects: institutional,                        technical, environmental including climate change (if relevant) and other aspects.U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 5.2.Summarise relevant information on the demand analysis (or business plan in case of *productive investment*).U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 5.3.Summarise relevant information on the option analysis and selection of the best option.U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 6.A COST-BENEFIT ANALYSIS, INCLUDING A FINANCIAL AND AN ECONOMIC ANALYSIS, AND A RISK ASSESSMENTU.K.

###### 6.1.Summarise relevant information on the financial analysis, including the main indicators of the financial analysis i.e. FRR                        and FNPV, calculation of net revenue and its result, tariff strategy and affordability (if applicable), and financial viability                        (sustainability).U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and follows the cost-benefit analysis methodology as described in Annex III to Commission                     Implementing Regulation (EU) No [...]/2014(17) and related guidance, and the method for calculation of net revenue as referred to in Article 61 of Regulation (EU) No 1303/2013                     and in Articles 15 to 19 of Commission Delegated Regulation (EU) No 480/2014, and justify this statement.                  

###### 6.2.Summarise relevant information on the economic analysis, including the main indicators of the economic analysis i.e. ERR and                        ENPV and main economic benefits and costs.U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and follows the cost-benefit analysis methodology as described in Annex III to Commission                     Implementing Regulation (EU) No [...]/2014(17) and related guidance, and justify this statement.                  

###### 6.3.Summarise relevant information on the risk assessment including main risks identified and mitigation measures.U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and follows the cost-benefit analysis methodology as described in Annex III to Commission                     Implementing Regulation (EU) No [...]/2014(17) and related guidance, and justify this statement.                  

###### 7.AN ANALYSIS OF THE ENVIRONMENTAL IMPACT, TAKING INTO ACCOUNT CLIMATE CHANGE ADAPTATION AND MITIGATION NEEDS, AND DISASTER                        RESILIENCEU.K.

###### 7.1.Summarise relevant information on the analysis of the environmental impact.U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 7.2.Summarise relevant information on the climate change adaptation and mitigation, and disaster resilience.U.K.

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 8.THE FINANCING PLAN SHOWING THE TOTAL PLANNED FINANCING RESOURCES AND THE PLANNED SUPPORT FROM THE FUNDS, THE EIB, AND ALL                        OTHER SOURCES OF FINANCING, TOGETHER WITH PHYSICAL AND FINANCIAL INDICATORS FOR MONITORING PROGRESS, TAKING ACCOUNT OF THE                        IDENTIFIED RISKSU.K.

Summarise relevant information on the financial plan together with physical and financial indicators for monitoring progress,                     taking into account of the identified risks, and on the calculation of the Union contribution including information on the                     method of calculation.                  

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for quality review set out in Annex II to Commission                     Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### 9.THE TIMETABLE FOR IMPLEMENTING THE MAJOR PROJECTU.K.

Summarise relevant information on the timetable for implementing the major project (or its phase in case the implementation                     is longer the programming period) including public procurement.                  

*<type='S' maxlength='3000' input='M'>*U.K.                  

Give a clear statement whether or not the project meets the relevant criteria for the quality review set out in Annex II to                     Commission Delegated Regulation (EU) No 480/2014 and justify this statement.                  

###### CONCLUSIONS OF THE INDEPENDENT QUALITY REVIEWU.K.

##### PART CU.K.**Declaration of competent national authority**

I confirm that the information presented in this form is accurate and correct.

I confirm that Independent quality review report has not lost its validity due to any changes relevant to the major project                     which have occurred between the date of the submission of the final report to the Member State and the date of the notification                     of the major project to the Commission, which were not addressed in the report.                  

NAME:

SIGNATURE: (*electronically signed via SFC*)                  

ORGANISATION:

(MANAGING AUTHORITY(-IES)

DATE:

## ANNEX IIU.K.Model for the transmission of financial data(18) 

### *Table 1*

**Financial information at priority axis and programme level**

### *Table 2*

**Breakdown of the cumulative financial data by category of intervention for the transmission made by 31 January**

### *Table 3*

**A forecast of the amount for which the Member State expects to submit interim payment applications for the current financial                           year and the subsequent financial year**

## ANNEX IIIU.K.Model for the description of the functions and procedures in place for the managing authority and the certifying authority

### 1.GENERALU.K.

#### 1.1.**Information submitted by:**U.K.

          -  [Name of the] Member State; 
          -  Title of the programme and CCI: (all operational programmes covered by the managing authority/certifying authority), in case                           of common management and control system);                         
          -  Name of main contact point, including e-mail: (body responsible for the description). 

#### 1.2.**The information provided describes the situation on:** (dd/mm/yy)U.K.

#### 1.3.**System structure** (general information and flowchart showing the organisational relationship between the authorities/bodies involved in the                        management and control system)U.K.

##### 1.3.1.Managing authority (Name, address and contact point in the managing authority):U.K.

Indicate whether the managing authority is also designated as the certifying authority, in accordance with Article 123(3)                     of Regulation (EU) No 1303/2013.                  

##### 1.3.2.Certifying authority (Name, address and contact point in the certifying authority).U.K.

##### 1.3.3.Intermediate bodies (Name, address and contact points in the intermediate bodies).U.K.

##### 1.3.4.When Article 123(5) of Regulation (EU) No 1303/2013 applies, indicate how the principle of separation of functions between                        the audit authority and the managing/certifying authorities is ensured.U.K.

### 2.MANAGING AUTHORITYU.K.

#### 2.1.**Managing authority and its main functions**U.K.

##### 2.1.1.The status of the managing authority (national, regional or local public body or private body) and the body of which it is                        part(19).U.K.

##### 2.1.2.Specification of the functions and tasks carried out directly by the managing authority.U.K.

Where the managing authority also carries out in addition the functions of the certifying authority, description of how separation                     of functions is ensured.                  

##### 2.1.3.Specification of the functions formally delegated by the managing authority, identification of the intermediate bodies and                        the form of the delegation (underlying that the managing authorities maintains the full responsibility for the delegated functions),                        under Article 123(6) and (7) of Regulation (EU) No 1303/2013. Reference to relevant documents (legal acts with empowerments,                        agreements). Where applicable, specifications of the functions of the controllers foreseen in Article 23(4) of Regulation                        (EU) No 1299/2013, for European territorial cooperation programmes.U.K.

##### 2.1.4.Description of the procedures for ensuring effective and proportionate anti-fraud measures taking account of the risks identified,                        including reference to the risk assessment carried out (Article 125(4)(c) of Regulation (EU) No 1303/2013).U.K.

#### 2.2.**Organisation and procedures of the managing authority**U.K.

##### 2.2.1.Organisation chart and specifications of the functions of the units (including the plan for allocation of appropriate human                        resources with the necessary skills). This information also covers the intermediate bodies to which some functions have been                        delegated.U.K.

##### 2.2.2.Framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event                        of major modifications to the management and control system.U.K.

##### 2.2.3.Description of the following procedures (that should be provided in writing to the staff of the managing authority and intermediate                        bodies; date and reference):U.K.

Procedures to support the work of the monitoring committee.

Procedures for a system to collect, record and store in computerised form data on each operation necessary for monitoring,                              evaluation, financial management, verification and audit, including, where applicable, data on individual participants and                              a breakdown of data on indicators by gender when required.                           

Procedures for the supervision of the functions formally delegated by the managing authority under Article 123(6) and (7)                              of Regulation (EU) No 1303/2013.                           

Procedures for appraising, selecting and approving operations and for ensuring their compliance, for the entire implementation                              period, with applicable rules (Article 125(3) of Regulation (EU) No 1303/2013), including instructions and guidance ensuring                              the contribution of operations to achieving the specific objectives and results of the relevant priorities in accordance with                              the provisions of Article 125(3)(a)(i) of Regulation (EU) No 1303/2013 and procedures to ensure that operations are not selected                              where they have been physically completed or fully implemented before the application for funding by the beneficiary (including                              the procedures used by the intermediate bodies where the appraisal, selection and approval of operations have been delegated).                           

Procedures to ensure the provision to the beneficiary of a document setting out the conditions for support for each operation,                              including procedures to ensure that beneficiaries maintain either a separate accounting system or an adequate accounting code                              for all transactions relating to an operation.                           

Procedures for the verifications of operations (in line with requirements under Article 125(4) to (7) of Regulation (EU) No                              1303/2013), including for ensuring the compliance of operations with the Union policies (such as those related to partnership                              and multi-level governance, promotion of equality between men and women, non-discrimination, accessibility for persons with                              disabilities, sustainable development, public procurement, State aid and environment rules), and identification of the authorities                              or bodies carrying out such verifications. The description shall cover administrative management verifications in respect                              of each application for reimbursement by beneficiaries and on-the-spot management verifications of operations, that may be                              carried out on a sample basis. Where the management verifications have been delegated to intermediate bodies, the description                              should include the procedures applied by the intermediate bodies for those verifications and the procedures applied by the                              managing authority to supervise the effectiveness of the functions delegated to the intermediate bodies. The frequency and                              coverage shall be proportionate to the amount of public support to an operation and to the level of risk identified by these                              verifications and audits by the audit authority for the management and control system as a whole.                           

Description of the procedures by which applications for reimbursement are received from beneficiaries, verified, and validated,                              and by which payments to beneficiaries are authorised, executed and accounted for, in line with obligations set out in Article                              122(3) of Regulation (EU) No 1303/2013 as from 2016 (including the procedures used by the intermediate bodies where processing                              of applications for reimbursement has been delegated), in view of respecting the deadline of 90 days for payments to beneficiaries                              under Article 132 of Regulation (EU) No 1303/2013.                           

Identification of the authorities or bodies carrying out each step in the processing of the application for reimbursement,                              including a flowchart indicating all bodies involved.                           

Description of how information is transmitted to the certifying authority by the managing authority, including information                              on deficiencies and/or irregularities (including suspected and established fraud) detected and their follow-up in the context                              of management verifications, audits and controls by Union or national bodies.                           

Description of how information is transmitted to the audit authority by the managing authority, including information on deficiencies                              and/or irregularities (including suspected and established fraud) detected and their follow-up in the context of management                              verifications, audits and controls by Union or national bodies.                           

Reference to national eligibility rules laid down by the Member State and applicable to the operational programme.

Procedures to draw up and submit to the Commission annual and final implementation reports (Article 125(2)(b) of Regulation                              (EU) No 1303/2013), including the procedures for collecting and reporting reliable data on performance indicators (Article                              125(2)(a) of Regulation (EU) No 1303/2013).                           

Procedures for drawing up the management declaration (Article 125(4)(e) of Regulation (EU) No 1303/2013).

Procedures for drawing up the annual summary of the final audit reports and of controls carried out, including an analysis                              of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned (Article                              125(4)(e) of Regulation (EU) No 1303/2013).                           

Procedures concerning the communication to staff of the above procedures, as well as an indication of training organised/foreseen                              and any guidance issued (date and reference).                           

Description, where applicable, of the procedures of the managing authority in relation to the scope, rules and procedures                              concerning the effective arrangements set out by the Member State(20) for the examination of complaints concerning the ESI Funds, in the context of Article 74(3) of Regulation (EU) No 1303/2013.                           

#### 2.3.**Audit trail**U.K.

##### 2.3.1.Procedures to ensure an adequate audit trail and archiving system, including with respect to the security of data, taking                        account of Article 122(3) of Regulation (EU) No 1303/2013, in accordance with national rules on the certification of conformity                        of documents (Article 125(4)(d) of Regulation (EU) No 1303/2013 and Article 25 of Commission Delegated Regulation (EU) No                        480/2014).U.K.

##### 2.3.2.Instructions given on keeping supporting documents available by beneficiaries/intermediate bodies/managing authority (date                        and reference):U.K.

Indication of the period during which documents are to be held.

Format in which the documents are to be held.

#### 2.4.**Irregularities and recoveries**U.K.

##### 2.4.1.Description of the procedure (that should be provided in writing to the staff of the managing authority and intermediate bodies:                        date and reference) on reporting and correction of irregularities (including fraud) and their follow-up and recording of amounts                        withdrawn and recovered, amounts to be recovered, irrecoverable amounts and amounts related to operations suspended by a legal                        proceeding or by an administrative appeal having suspensory effect.U.K.

##### 2.4.2.Description of the procedure (including a flowchart setting out the reporting lines) to comply with the obligation to notify                        irregularities to the Commission in accordance with Article 122(2) of Regulation (EU) No 1303/2013.U.K.

### 3.CERTIFYING AUTHORITYU.K.

#### 3.1.**Certifying authority and its main functions**U.K.

##### 3.1.1.The status of the certifying authority (national, regional or local public body) and the body of which it is part.U.K.

##### 3.1.2.Specification of the functions carried out by the certifying authority. Where the managing authority also carries out in addition                        the functions of the certifying authority, description of how separation of functions is ensured (see 2.1.2).U.K.

##### 3.1.3.Functions formally delegated by the certifying authority, identification of the intermediate bodies and the form of the delegation                        under Article 123(6) of Regulation (EU) No 1303/2013. Reference to relevant documents (legal acts with empowerments, agreements).                        Description of the procedures used by the intermediate bodies to carry out delegated tasks, and of the procedures of the certifying                        authority to supervise the effectiveness of the tasks delegated to the intermediate bodies.U.K.

#### 3.2.**Organisation of the certifying authority**U.K.

##### 3.2.1.Organisation chart and specification of the functions of the units (including plan for allocation of appropriate human resources                        with necessary skills). This information also covers the intermediate bodies to which some tasks have been delegated).U.K.

##### 3.2.2.Description of the procedures to be provided in writing to the staff of the certifying authority and intermediate bodies (date                        and reference):U.K.

Procedures for drawing up and submitting payment applications:
                -  Description of arrangements in place for the certifying authority to access any information on operations, necessary for the                                    purpose of drawing up and submitting payment applications, including the results of management verifications (in line with                                    Article 125 of Regulation (EU) No 1303/2013) and all relevant audits.                                  
                -  Description of the procedure by which payment applications are drawn up and submitted to the Commission, including procedure                                    to ensure sending of the final application for interim payment by 31 July following the end of the previous accounting year.                                  

Description of the accounting system used as a basis for certification of expenditure accounts to the Commission (Article                              126(d) of Regulation (EU) No 1303/2013):                           
                -  arrangements for forwarding aggregated data to the certifying authority in case of a decentralised system, 
                -  the link between the accounting system and the information system described under paragraph 4.1, 
                -  identification of European Structural and Investment Fund transactions in case of a common system with other Funds. 

Description of the procedures in place for drawing up the accounts referred to in Article 59(5) of Regulation (EU, Euratom)                              No 966/2012 (Article 126(b) of Regulation (EU) No 1303/2013). Arrangements for certifying the completeness, accuracy and veracity                              of the accounts and that the expenditure entered in the accounts complies with applicable law (Article 126(c) of Regulation                              (EU) No 1303/2013) taking into account the results of all verifications and audits.                           

Description, where applicable, of the procedures of the certifying authority in relation to the scope, rules and procedures                              concerning the effective arrangements set out by the Member State(21) for the examination of complaints concerning the ESI Funds, in the context of Article 74(3) of Regulation (EU) No 1303/2013.                           

#### 3.3.**Recoveries**U.K.

##### 3.3.1.Description of the system for ensuring prompt recovery of public assistance, including Union assistance.U.K.

##### 3.3.2.Procedures for ensuring an adequate audit trail by maintaining accounting records in computerised form, including amounts                        recovered, amounts to be recovered, amounts withdrawn from a payment application, amounts irrecoverable and amounts related                        to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect, for each operation,                        including the recoveries resulting from the application of Article 71 of Regulation (EU) No 1303/2013 on durability of operations.U.K.

##### 3.3.3.Arrangements for deducting amounts recovered or amounts to be withdrawn from expenditure to be declared.U.K.

### 4.INFORMATION SYSTEMU.K.

#### 4.1.**Description of the information systems including a flowchart (central or common network system or decentralised system with                           links between the systems) for:**U.K.

Collecting, recording and storing, in a computerised form data on each operation, including where appropriate data on individual                              participants and a breakdown of data on indicators by gender when required, necessary for monitoring, evaluation, financial                              management, verification and audit, as required by Article 125(2)(d) of Regulation (EU) No 1303/2013 and by Article 24 of                              Commission Delegated Regulation (EC) No 480/2014.                           

Ensuring that the data referred to in the previous point is collected, entered and stored in the system, and that data on                              indicators is broken down by gender where required by Annexes I and II to Regulation (EU) No 1304/2013, as required by Article                              125(2)(e) of Regulation (EU) No 1303/2013.                           

Ensuring that there is a system which records and stores, in computerised form, accounting records for each operation, and                              which supports all the data required for drawing up payment applications and accounts, including records of amounts to be                              recovered, amounts recovered, amounts irrecoverable and amounts withdrawn following cancellation of all or part of the contribution                              for an operation or operational programme, as set out in Article 126(d) and 137(b) of Regulation (EU) No 1303/2013;                           

Maintaining accounting records in a computerised form of expenditure declared to the Commission and the corresponding public                              contribution paid to beneficiaries, as set out in Article 126(g) of Regulation (EU) No 1303/2013.                           

Keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution                              for an operation, as set out in Article 126(h) of Regulation (EU) No 1303/2013.                           

Keeping records of amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory                              effects.                           

Indication as to whether the systems are operational and can reliably record the data mentioned above.

#### 4.2.**Description of the procedures to verify that IT systems security is ensured.**U.K.

#### 4.3.**Description of the current situation as regards implementation of the requirements of Article 122(3) of Regulation (EU) No                           1303/2013.**U.K.

## ANNEX IVU.K.Model for the report of an independent audit body under Article 124(2) of Regulation (EU) No 1303/2013

### 1.**Introduction**U.K.

#### 1.1Identify the objective of the report, i.e. to set out the results of the assessment of the compliance of the managing authority                        and the certifying authority with the designation criteria relating to internal control environment, risk management, management                        and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, in order to express an opinion                        on their compliance with the designation criteria.U.K.

#### 1.2Identify the scope of the report i.e. the body(ies) covered, namely the managing authority and the certifying authority (and,                        where appropriate, the delegated functions of these authorities) and their compliance with the designation criteria relating                        to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to                        Regulation (EU) No 1303/2013, with reference to the particular Funds and programmes covered.U.K.

#### 1.3Indicate the body that has prepared the report (‘Independent Audit Body’) and specify if it is the audit authority for the                        operational programme(s) covered.U.K.

#### 1.4Indicate how the functional independence of the Independent Audit Body from the managing and certifying authorities is ensured                        (see Article 124(2) of Regulation (EU) No 1303/2013). Where applicable, indicate also how the functional independence of the                        Independent Audit Body from the joint secretariat (foreseen in Article 23(2) of the Regulation (EU) No 1299/2013) is ensured.U.K.

### 2.**Methodology and scope of the work**U.K.

#### 2.1Indicate the period and timeframe of the audit (date when the final description of functions and procedures in place for the                        managing authority and, where appropriate, the certifying authority was received by the Independent Audit Body, date when                        the audit started and ended and resources allocated).U.K.

#### 2.2Specify the extent of the use of previous audit work for the 2007-2013 programming period, where applicable, in accordance                        with Article 124(2) of Regulation (EU) No 1303/2013.U.K.

#### 2.3Specify a) the extent of the use of audit work carried out by other bodies and b) the quality control performed on such audit                        work with respect to the adequacy of the work.U.K.

#### 2.4Describe the work done for assessing, in line with Article 124(2) of Regulation (EU) No 1303/2013, the fulfilment, by the                        managing and certifying authorities being designated by [Member State], of the criteria relating to the internal control environment,                        risk management, management and control activities, and monitoring set out in Annex XIII of Regulation (EU) No 1303/2013,                        covering among other elements, the following:U.K.

Examination of the description of functions and procedures in place for the managing authority and, where appropriate, the                              certifying authority, in accordance with the model defined in Annex III of this Regulation.                           

Examination of other relevant documents concerning the system; indicate any review of laws, ministerial acts, circulars, internal                              procedure/other manuals, guidelines and/or checklists.                           

Interviews with the staff in the main bodies (including intermediate bodies, if relevant). Include description of the method                              and criteria for selection, what subjects have been covered, how many interviews have taken place and who has been interviewed.                           

Review of the description and procedures relating to the information systems, covering in particular the requirements set                              out in Annex XIII of Regulation (EU) No 1303/2013 and the verification of whether these systems are operational and have been                              set-up in order to ensure: (i) an adequate audit trail; (ii) protection of personal data; (iii) integrity, availability and                              authenticity of data; (iv) reliable, accurate and complete information on the implementation of the operational programme                              (in line with Article 125(2)(a) of Regulation (EU) No 1303/2013), data on each operation necessary for monitoring, evaluation,                              financial management, verification and audit (in line with Article 125(2)(d) and (e) of Regulation (EU) No 1303/2013) and                              data required for drawing up payment applications and accounts (as required by Article 126 (d) (g) and (h) of Regulation (EU)                              No 1303/2013.                           

Where functions have been delegated by the managing authority or the certifying authority to other bodies, describe the audit                              work done to verify that the managing and/or certifying authority have assessed the capacities of these bodies to carry out                              delegated tasks, that they have sufficient supervisory procedures in place over these intermediate bodies and any other relevant                              audit work.                           

#### 2.5Indicate if any contradictory procedures have taken place prior to issuing this report and indicate the relevant authorities/bodies.U.K.

#### 2.6Confirm that the work has been carried out taking account of internationally accepted audit standards.U.K.

#### 2.7Identify if there were any limitation of scope(22), in particular the ones with affecting the opinion of the independent audit body.U.K.

### 3.**Results of assessment for each authority/system**U.K.

#### 3.1.For each authority/system complete the table:U.K.

#### 3.2.Provide results of the assessment on areas not fully covered in the table above, including but not limited to:U.K.

The procedures in place for drawing up the accounts referred to in Article 59(5)(a) of Regulation (EU, Euratom) No 966/2012(23) (Article 126(b) of Regulation (EU) No 1303/2013);                           

The arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in                              the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance                              with the criteria applicable to the operational programme and complying with applicable law (Article 126(c) of Regulation                              (EU) No 1303/2013);                           

The procedures in place for ensuring effective and proportionate anti-fraud measures taking account of the risks identified                              (Article 125(4)(c) of Regulation (EU) No 1303/2013);                           

The framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the                              event of major modifications to the management and control system (Annex XIII, point 2, of Regulation (EU) No 1303/2013);                           

The arrangements for drawing up the management declaration and annual summary of final audits and controls and weaknesses                              identified (Article 125(4)(e) of Regulation (EU) No 1303/2013);                           

The arrangements for collecting, recording and storing, in computerised form, data on each operation necessary for monitoring,                              evaluation, financial management, verification and audit, including data on indicators and outputs (Article 125(2)(d) and                              (e) of Regulation (EU) No 1303/2013);                           

The framework for ensuring, in the event of delegation of tasks to intermediate bodies, the definition of their respective                              responsibilities and obligations, the verification of their capacities to carry out delegated tasks and the existence of reporting                              procedures (Annex XIII, point 1(ii), of Regulation (EU) No 1303/2013).                           

## ANNEX VU.K.Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority                        with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013

To (Member State authority/body)

### INTRODUCTIONU.K.

I, the undersigned, representing [name of the independent audit body under Article 124(2) of Regulation (EU) No 1303/2013]                     as the body functionally independent from the managing and certifying authorities, responsible for drawing up a report and                     opinion setting out the results of an assessment of the compliance of the managing authority and the certifying authority                     with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013 for [name of operational programme(s),                     CCI code(s)] (hereinafter ‘the programme(s)’), have carried out an examination in accordance with Article 124(2) of that Regulation.                  

### SCOPE OF THE EXAMINATIONU.K.

The examination covered the managing authority, the certifying authority and (where appropriate) the delegated functions of                     these authorities, as described in section 1 of the attached report [Annex IV of this Regulation]                  

The extent and scope of the examination is detailed in section 2 of the attached report. Among other aspects described in                     this report, the examination was based on the description of the functions and procedures in place for the managing authority                     and, where appropriate, the certifying authority, drawn-up by and under the responsibility of.[name of body or bodies responsible                     for the description] and received on [*dd/mm/yyyy*] from [name of body or bodies submitting the description].                  

For the part of the management and control system(24) in [the managing authority or certifying authority] relating to ..., I have concluded that the system is essentially the same                     as for the previous programming period and that there is evidence, on the basis of audit work done in accordance with the                     relevant provisions of Council Regulation (EC) No 1083/2006(25) or Council Regulation (EC) No 1198/2006(26), of their effective functioning during that period. I have therefore concluded that the relevant criteria are fulfilled without                     carrying out additional audit work.                  

### OPINIONU.K.

#### ***(Unqualified opinion)***U.K.

On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority                     being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk                     management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013.                  

***Or***                   

#### ***(Qualified opinion)***U.K.

On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority                     being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk                     management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, except                     in the following respects(27)                   

My reasons for considering that this/these authority(ies) do(es) not comply with the designation criterion(a) and my assessment                     of the seriousness are as follows(28):                  

***Or***                   

#### ***(Adverse opinion)***U.K.

On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority                     being designated for the programme(s) do not comply with the designation criteria relating to internal control environment,                     risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013.                  

This adverse opinion is based

on(29)                   

Emphasis of matter (to be used as appropriate)

[The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally                     accepted auditing standards.]                  

Date

Signature

## ANNEX VIU.K.

### **Model for the payment application including additional information concerning financial instruments**U.K.

#### **PAYMENT APPLICATION****EUROPEAN COMMISSION**U.K.

Please specify the type of the payment application:

According to Article 135 of Regulation (EU) No 1303/2013, this payment application refers to the accounting period:

### **Expenditure broken down by priority and category of regions as entered into the accounts of the certifying authority**(Including programme contributions paid to financial instruments (Article 41 of Regulation (EU) No 1303/2013) and advances                        paid in context of State aid (Article 131(5) of Regulation (EU) No 1303/2013))U.K.

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

#### CERTIFICATEU.K.

By validating this payment application the Certifying Authority certifies that the responsibilities foreseen in points (a),                     (d), (e), (f), (g) and (h) of Article 126 of Regulation (EC) No 1303/2013 are fulfilled and requests the payment of the amounts                     as mentioned below.                  

#### APPLICATION FOR PAYMENTU.K.

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

The payment will be made on the following bank account:

### Appendix 1Information on programme contributions paid to financial instruments as referred to in Article 41 of Regulation (EU) No 1303/2013                        and included in the payment applications (cumulative from the start of the programme)(30) 

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

### Appendix 2Advances paid in the context of State aid (Article 131(5) of Regulation (EU) No 1303/2013) and included in the payment applications                        (cumulative from the start of the programme)

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

## ANNEX VIIU.K.Model for the accounts

### **ACCOUNTS FOR ACCOUNTING PERIOD**U.K.

*<type='D' – type='D' input='S'>*                   

#### **EUROPEAN COMMISSION**U.K.

##### CERTIFICATEU.K.

The certifying authority hereby certifies that:

that the accounts are complete accurate and true and that the expenditure entered into the accounts complies with applicable                              law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the                              operational programme and complying with applicable law;                           

that the provisions in the Fund-specific Regulations, Article 59(5) of Regulation (EU, Euratom) No 966/2012 and in points                              (d) and (f) of Article 126 of Regulation (EU) No 1303/2013 are respected;                           

that the provisions in Article 140 of Regulation (EU) No 1303/2013 with regard to the availability of documents are respected.

### Appendix 1Amounts entered into the accounting systems of the certifying authority — Article 137(1)(a) of Regulation (EU) No 1303/2013

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

### Appendix 2Amounts withdrawn and recovered during the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance if applicable) the table shall look as follows:                  

### Appendix 3Amounts to be recovered as at the end of the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

### Appendix 4Recoveries effected pursuant to Article 71 of Regulation (EU) No 1303/2013 during the accounting year — Article 137(1)(b)                        of Regulation (EU) No 1303/2013

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

### Appendix 5Irrecoverable amounts as at the end of the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

### Appendix 6Amounts of programme contributions paid to financial instruments under Article 41 of Regulation (EU) No 1303/2013 (cumulative                        from the start of the programme) — Article 137(1)(c) of Regulation (EU) No 1303/2013

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

### Appendix 7Advances paid in the context of State aid under Article 131(5) of Regulation (EU) No 1303/2013 (cumulative from the start                        of the programme) — Article 137(1)(c) of Regulation (EU) No 1303/2013

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

### Appendix 8Reconciliation of expenditure — Article 137(1)(d) of Regulation (EU) No 1303/2013

The model is automatically adjusted on basis of the CCI. As an example, in case of programmes not including categories of                     regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical                     assistance, if applicable) the table shall look as follows:                  

1

OJ L 347, 20.12.2013, p. 320.                           

2

Commission Implementing Regulation (EU) No 184/2014 of 25 February 2014 laying down pursuant to 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, the terms and conditions applicable to the electronic data exchange                              system between the Member States and the Commission and adopting pursuant to Regulation (EU) No 1299/2013 of the European                              Parliament and of the Council on specific provisions for the support from the European Regional Development Fund to the European                              territorial cooperation goal, the nomenclature of the categories of intervention for support from the European Regional Development                              Fund under the European territorial cooperation goal (OJ L 57, 27.2.2014, p. 7).                           

3

Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with                              regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).                           

4

Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals                              with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data                              (OJ L 8, 12.1.2001, p. 1).                           

5

Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic                              signatures (OJ L 13, 19.1.2000, p. 12).                           

6

Directive 2002/58/EC of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data                              and the protection of privacy in the electronic communications sector (OJ L 201, 31.7.2002, p. 37).                           

7

Directive 2009/136/EC of the European Parliament and of the Council of 25 November 2009 amending Directive 2002/22/EC on universal                              service and users' rights relating to electronic communications networks and services, Directive 2002/58/EC concerning the                              processing of personal data and the protection of privacy in the electronic communications sector and Regulation (EC) No 2006/2004                              on cooperation between national authorities responsible for the enforcement of consumer protection laws (OJ L 337, 18.12.2009, p. 11).                           

8

Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with                              regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).                           

9

In case of a Public private partnership operation where a private partner will be selected after approval of the operation                              and is proposed to be the beneficiary in accordance with Article 63(2) of Regulation (EU) No 1303/2013, this section should                              contain information on the public law body initiating the operation (i.e. the procuring authority).                           

10

A major project started in the 2007-2013 programming period of which one or more phases have been completed in that programing                              period and this project represents a phase which will be carried out and completed in the 2014-2020 programming period, or                              a major project started in the 2014-2020 programming period of which this phase represents a phase which will be completed                              while the next phase will be completed in this or the subsequent programming period.                           

11

Annex I to Commission Implementing Regulation (EU) No 215/2014 of 7 March 2014 laying down rules for implementing 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 with regard to methodologies for climate change support, the                              determination of milestones and targets in the performance framework and the nomenclature of categories of intervention for                              the European Structural and Investment Funds, unless otherwise specified.                           

12

Please provide the geo-referenced data in vector format, containing polygons, lines and/or points as appropriate to represent                              the project in preferably shape file format.                           

13

This application does not replace notification to the Commission under Article 108(3) of the Treaty. A positive decision by                              the Commission on the major project under Regulation (EU) No 1303/2013 does not constitute state aid approval.                           

14

As required in Article 102(1)(a)(iv) of Regulation (EU) No 1303/2013.

15

Under Article 71(1)(a) or (2) of Regulation (EU) No 1303/2013.

16

The Commission services provided guidance to Member States to facilitate the assessment when infrastructure investments may                              involve State aid. In particular, the Commission services have prepared analytical grids. A Communication on the notion of                              aid is currently in preparation The Commission invites Member States to make use of the analytical grids and of the future                              communication for explaining why it is considered that the support does not involve the granting of State Aid.                           

17

Not yet published in the Official Journal.

18

Legend for the characteristics of fields:
                -  *type: N = Number, D = Date, S = String, C = Checkbox, P = Percentage, B = Boolean, Cu = Currency*                                   
                -  *input: M = Manual, S = Selection, G = Generated by system*                                   

19

According to Article 123(3) of Regulation (EU) No 1303/2013, in cases where the managing authority and the certifying authority                              are both located in the same body, the managing authority shall be a public authority or body).                           

20

Reference to the document or national legislation where these effective arrangements have been set out by the Member State.

21

Reference to the document or national legislation where these effective arrangements have been set out by the Member State.

22

Limitation of scope: A limitation on the scope of the auditor's work may sometimes be imposed by the entity (for example,                              when the terms of the engagement specify that the auditor will not carry out an audit procedure that the auditor believes                              is necessary). A scope limitation may be imposed by circumstances. It may also arise when, in the opinion of the auditor,                              the entity's accounting records are inadequate or when the auditor is unable to carry out an audit procedure believed desirable.                           

23

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules                              applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).                           

24

This paragraph shall only be used if applicable, in accordance with Article 124(2) of Regulation (EU) No 1303/2013.

25

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund,                              the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).                           

26

Council Regulation (EC) No 1198/2006 of 27 July 2006 on the European Fisheries Fund (OJ L 223, 15.8.2006, p. 1).                           

27

Indicate the authority(s) and the designation criteria with which they do not comply.

28

Indicate the reason(s) for the reservation(s) entered for each authority and on each designation criteria.

29

Indicate the reason(s) for the adverse opinion for each authority and on each aspect.

30

For EAFRD included in the quarterly declaration of expenditure.