02014R0532 — GA — 20.04.2021 — 001.002

Is áis doiciméadúcháin amháin an téacs seo agus níl aon éifeacht dhlíthiúil aige. Ní ghabhann institiúidí an Aontais aon dliteanas orthu féin i leith inneachar an téacs. Is iad na leaganacha de na gníomhartha a foilsíodh in Iris Oifigiúil an Aontais Eorpaigh agus atá ar fáil ar an suíomh gréasáin EUR-Lex na leaganacha barántúla de na gníomhartha ábhartha, brollach an téacs san áireamh. Is féidir teacht ar na téacsanna oifigiúla sin ach na naisc atá leabaithe sa doiciméad seo a bhrú

Arna leasú le:









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COMMISSION DELEGATED REGULATION (EU) No 532/2014

of 13 March 2014

supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived







CHAPTER I

GENERAL PROVISIONS

Article 1

Subject matter

This Regulation lays down the following provisions supplementing Regulation (EU) No 223/2014:

(a) rules specifying the information in relation to the data to be recorded and stored in computerised form within the monitoring system established by the managing authority;

(b) detailed minimum requirements for the audit trail in respect of the accounting records to be maintained and the supporting documents to be held at the level of the certifying authority, managing authority, intermediate bodies and beneficiaries;

(c) the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations;

(d) detailed rules on the use of data collected during audits carried out by Commission officials or authorised Commission representatives;

(e) detailed rules concerning the criteria for determining serious deficiencies in the effective functioning of management and control systems, including the main types of such deficiencies, the criteria for establishing the level of financial correction to be applied and the criteria for applying flat rates or extrapolated financial corrections.







CHAPTER II

SPECIFIC PROVISIONS FOR MANAGEMENT AND CONTROL SYSTEMS

Article 2

Data to be recorded and stored in computerised form

(Article 32(8) of Regulation (EU) No 223/2014)

1. The information on data to be recorded and stored in computerised form for each operation in the monitoring system set up in accordance with Article 32(2)(d) of Regulation (EU) No 223/2014 is set out in Annex I to this Regulation.

2. Data shall be recorded and stored for each operation, including, in case of operations supported by OP II, data on individual participants, broken down by gender where available, in order to allow it to be aggregated where this is necessary for the purposes of monitoring, evaluation, financial management, verification and audit. It shall also allow the aggregation of such data cumulatively for the entire programming period.

Article 3

Detailed minimum requirements for the audit trail

(Article 32(9) of Regulation (EU) No 223/2014)

1. The detailed minimum requirements for the audit trail in respect of the accounting records to be maintained and the supporting documents to be held shall be the following: (a) the audit trail shall allow the application of the selection criteria established in the food and/or basic material assistance operational programme (OP I), or by the monitoring committee for OP II to be verified; (b) in relation to grants under Article 25(1)(a) of Regulation (EU) No 223/2014, the audit trail shall allow the aggregate amounts certified to the Commission to be reconciled with the detailed accounting records and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries as regards operations co-financed under the operational programme; (c) in relation to grants under Articles 25(1)(b) and (c), the audit trail shall allow the aggregate amounts certified to the Commission to be reconciled with the detailed data relating to outputs or results and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries, including where applicable documents on the method of setting the standard scales for unit costs and the lump sums, as regards operations co-financed under the operational programme; (d) in relation to costs determined in accordance with Articles 25(1)(d) of Regulation (EU) No 223/2014, the audit trail shall demonstrate and justify the calculation method, where applicable, and the basis on which the flat rates have been decided, and the eligible direct costs or costs declared under other chosen categories to which the flat rate applies; (e) in relation to costs determined in accordance with Article 26(2)(b), (c), (e) and 26(3) second part, of Regulation (EU) No 223/2014, the audit trail shall allow the eligible direct costs or cost declared under other categories of costs to which the flat rate applies to be substantiated; (f) the audit trail shall allow the payment of the public contribution to the beneficiary to be verified; (g) for each operation, as appropriate, the audit trail shall include the technical specifications and financing plan, documents concerning the grant approval, documents relating to public procurement procedures, reports by the beneficiary and reports on verifications and audits carried out; (h) the audit trail shall include information on management verifications and audits carried out on the operation; (i) the audit trail shall allow data in relation to output indicators for the operation to be reconciled with reported data and result and, where appropriate, targets for the programme.

For costs referred to in points (c) and (d), the audit trail shall allow the calculation method used by the managing authority to be verified for compliance with Article 25(3) of Regulation (EU) No 223/2014.

2. The managing authority shall ensure that a record is available of the identity and location of bodies holding all the supporting documents required to ensure an adequate audit trail meeting all the minimum requirements laid down in paragraph 1.

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Airteagal 3a

Ceanglais íosta mhionsonraithe ar an rian iniúchóireachta le haghaidh cabhair a sholáthraítear go hindíreach do na daoine is díothaí, amhail trí dhearbháin, cártaí nó ionstraimí eile

(Airteagal 32(9) de Rialachán (AE) Uimh. 223/2014)

1. Sa bhreis ar na ceanglais íosta mhionsonraithe ar an rian iniúchóireachta a leagtar amach in Airteagal 3, leis an rian iniúchóireachta le haghaidh oibríochtaí a sholáthraíonn bia nó cúnamh nó an dá rud do na daoine is díothaí, trí dhearbháin, cártaí, nó ionstraimí eile i gcomhréir le hAirteagal 23(4a) de Rialachán (AE) Uimh. 223/2014, déanfar an méid seo a leanas: (a) beifear in ann líon iomlán na ndearbhán, na gcártaí nó na n-ionstraimí eile arna n-eisiúint a thabhairt i gcomhréir le líon iomlán na ndearbhán, na gcártaí nó na n-ionstraimí eile arna seachadadh chuig na faighteoirí deiridh agus arna n-úsáid, bunaithe ar thaifid chuntasaíochta agus doiciméid tacaíochta atá i seilbh an údaráis deimhniúcháin, an údaráis bainistíochta, na gcomhlachtaí idirmheánacha agus na dtairbhithe; (b) maidir leis na costais incháilithe a leagtar amach in Airteagal 26(2), pointe (a), beifear in ann na méideanna comhiomlána a dheimhneofar don Choimisiún a thabhairt i gcomhréir le luach na ndearbhán, na gcártaí nó na n-ionstraimí eile arna n-úsáid ag na faighteoirí deiridh; (c) cuimseofar doiciméid a bhaineann le deonú dearbhán, cártaí nó ionstraimí eile do na faighteoirí deiridh, lena ndáileadh ar na faighteoirí deiridh agus lena n-úsáid. Maidir le húsáid dearbhán, cártaí nó ionstraimí eile, léireoidh an rian iniúchóireachta go n-úsáidtear na dearbháin, na cártaí nó na hionstraimí eile chun bia nó cúnamh ábhartha bunúsach nó an dá rud a cheannach, agus chun na gcríoch sin amháin.

2. I gcás ina soláthrófar bia agus/nó cúnamh ábhartha bunúsach do na daoine is díothaí trí dhearbháin, cártaí nó ionstraimí eile i bhformáid páipéir, áireofar an méid seo a leanas sa rian iniúchóireachta: (a) bearta slándála a dhéanann an t-údarás bainistíochta, na comhlachtaí idirmheánacha agus na tairbhithe maidir le falsú a sheachaint; (b) bearta chun an stoc dearbhán a chosaint; (c) sainaithint ar na comhlachtaí a dhéanann na faighteoirí deiridh a shainaithint agus ar na comhlachtaí a dháileann na dearbháin, na cártaí agus na hionstraimí eile ar na faighteoirí deiridh; (d) doiciméadacht lena ndeimhnítear go bhfuair na faighteoirí deiridh na dearbháin, na cártaí nó na hionstraimí eile.

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Article 4

Use of the data collected during audits carried out by Commission officials or authorised Commission representatives

(Article 34(8) of Regulation (EU) No 223/2014)

1. The Commission shall take all necessary measures to prevent any unauthorised disclosure of, or access to, the data collected by the Commission in the course of its audits.

2. The Commission shall use the data collected in the course of its audits for the sole purpose of fulfilling its responsibilities under Article 36 of Regulation (EU) No 223/2014. The European Court of Auditors and the European Anti-Fraud Office shall have access to the data collected.

3. The data collected shall not be sent to persons other than those in the Member States or within the Union institutions whose duties require that they have access to it in accordance with the applicable rules without the express agreement of the Member State supplying the data.

Article 5

Audits of operations

(Article 34(7) of Regulation (EU) No 223/2014)

1. Audits of operations shall be carried out in respect of each accounting year on a sample of operations selected by a method established or approved by the audit authority in accordance with Article 6 of this Regulation.

2. Audits of operations shall be carried out on the basis of supporting documents constituting the audit trail and shall verify the legality and regularity of expenditure declared to the Commission, including the following aspects: (a) that the operation was selected in accordance with the selection criteria for the operational programme, was not physically completed or fully implemented before the beneficiary submitted the application for funding under the operational programme, has been implemented in accordance with the approval decision and fulfilled any conditions applicable at the time of the audit concerning its functionality, use, and objectives to be attained; (b) that the expenditure declared to the Commission corresponds to the accounting records and that the required supporting documentation demonstrates an adequate audit trail as set out in Article 3 of this Regulation; (c) that for expenditure declared to the Commission determined in accordance with Article 25(1)(b) and (c), outputs and results underpinning payments to the beneficiary have been delivered, participant data, where applicable, or other records related to outputs and results are consistent with the information submitted to the Commission and that the required supporting documentation demonstrates an adequate audit trail as set out in Article 3 of this Regulation.

Audits shall also verify that the public contribution has been paid to the beneficiary in accordance with Article 42(2) of Regulation (EU) No 223/2014.

3. Audits of operations shall, where applicable, include on-the-spot verification of the physical implementation of the operation.

4. Audits of operations shall verify the accuracy and completeness of the corresponding expenditure recorded by the certifying authority in its accounting system and the reconciliation of the audit trail at all levels.

5. Where problems detected appear to be systemic in nature and therefore entail a risk for other operations under the operational programme, the audit authority shall ensure further examination, including, where necessary, additional audits to establish the scale of such problems, and shall recommend the necessary corrective actions.

6. Only expenditure falling within the scope of an audit carried out pursuant to paragraph 1 shall be counted towards the amount of expenditure audited, for the purposes of reporting to the Commission on annual coverage. For those purposes, the model for the control report set out on the basis of Article 34(6) of Regulation (EU) No 223/2014 shall be used.

Article 6

Methodology for the selection of the sample of operations

(Article 34(7) of Regulation (EU) No 223/2014)

1. The audit authority shall establish the method for the selection of the sample (the sampling method) in accordance with the requirements set out in this Article taking into account the internationally accepted auditing standards, INTOSAI, IFAC or IIA.

2. In addition to the explanations provided in the audit strategy, the audit authority shall keep a record of the documentation and professional judgement used to establish the sampling methods, covering the planning, selection, testing and evaluation stages, in order to demonstrate that the established method is suitable.

3. A sample shall be representative of the population from which it is selected and enable the audit authority to draw up a valid audit opinion in accordance with Article 34(5)(a) of Regulation (EU) No 223/2014. That population shall comprise the expenditure of an operational programme which is included in the payment applications submitted to the Commission in accordance with Article 41 of Regulation (EU) No 223/2014 for a given accounting year. The sample may be selected during or after the accounting year.

4. For the purpose of application of Article 34(1) of Regulation (EU) No 223/2014, a sampling method is statistical when it ensures: (i) a random selection of the sample items; (ii) the use of probability theory to evaluate sample results, including measurement and control of the sampling risk and of the planned and achieved precision.

5. The sampling method shall ensure a random selection of each sampling unit in the population by using random numbers generated for each population unit in order to select the units constituting the sample or through systematic selection by using a random starting point and applying a systematic rule to select the additional items.

6. The sampling unit shall be determined by the audit authority, based on professional judgement. The sampling unit may be an operation, a project within an operation or a payment claim by a beneficiary. Information on the type of sampling unit determined and on the professional judgement used for that purpose shall be included in the control report.

7. Where the total expenditure relating to a sampling unit for the accounting year is a negative amount it shall be excluded from the population referred to in paragraph 3 above and shall be audited separately. The audit authority may also draw a sample of this separate population.

8. Where conditions for the proportional control provided for in Article 58(1) of Regulation (EU) No 223/2014 apply, the audit authority may exclude the items referred to in that Article from the population to be sampled. If the operation concerned has already been selected in the sample, the audit authority shall replace it using an appropriate random selection.

9. All expenditure declared to the Commission in the sample shall be subject to audit.

Where the selected sampling units include a large number of underlying payment claims or invoices, the audit authority may audit them through sub-sampling, selecting the underlying payment claims or invoices by using the same sampling parameters used to select the sampling units of the main sample.

In that case, appropriate sample sizes shall be calculated within each sample unit to be audited and, in any event, shall not be less than 30 underlying payment claims or invoices for each sampling unit.

10. The audit authority may stratify a population by dividing a population into sub-populations, each of which is a group of sampling units which have similar characteristics, in particular in terms of risk or expected error rate or where the population includes operations consisting of financial contributions from an operational programme to high-value items.

11. The audit authority shall evaluate the reliability of the system as high, average or low, taking into account the results of systems audits to determine the technical parameters of sampling so that the combined level of assurance obtained from the systems audits and audits of operations is high. For a system assessed as having high reliability the confidence level used for sampling operations shall not be less than 60 %. For a system assessed as having low reliability the confidence level used for sampling operations shall not be less than 90 %. The maximum materiality level shall be 2 % of the expenditure referred to in paragraph 3.

12. Where irregularities or a risk of irregularities have been detected, the audit authority shall decide on the basis of professional judgement whether it is necessary to audit a complementary sample of additional operations or parts of operations that were not audited in the random sample in order to take account of specific risk factors identified.

13. The audit authority shall analyse the results of the audits of the complementary sample separately, draw conclusions based on those results and communicate them to the Commission in the annual control report. Irregularities detected in the complementary sample shall not be included in the calculation of the projected random error of the random sample.

14. On the basis of the results of the audits of operations for the purpose of the audit opinion and control report referred to in Article 34(5)(a) and (b) of Regulation (EU) No 223/2014, the audit authority shall calculate a total error rate, which shall be the sum of the projected random errors and, if applicable, systemic errors and uncorrected anomalous errors, divided by the population.

Article 7

Audits of accounts

(Article 34(7) of Regulation (EU) No 223/2014)

1. The audits of accounts referred to in Article 49(1) of Regulation (EU) No 223/2014 shall be carried out by the audit authority in respect of each accounting year.

2. The audit of the accounts shall provide reasonable assurance on the completeness, accuracy and veracity of the amounts declared in the accounts.

3. For the purposes of paragraphs 1 and 2, the audit authority shall take into account, in particular, the results of the system audits carried out on the certifying authority and of the audits on operations.

4. The system audit shall include verification of the reliability of the accounting system of the certifying authority and, on a sample basis, of the accuracy of expenditure of amounts withdrawn and amounts recovered recorded in the certifying authority's accounting system.

5. For the purpose of the audit opinion, in order to conclude that the accounts give a true and fair view, the audit authority shall verify that all elements required by Article 49 of Regulation (EU) No 223/2014 are correctly included in the accounts and correspond to the supporting accounting records maintained by all relevant authorities or bodies and beneficiaries during the audit work performed by the audit authority. The audit authority shall in particular, on the basis of the accounts to be provided to it by the certifying authority, verify that: (a) the total amount of eligible public expenditure declared in accordance with Article 49(1)(a) of Regulation (EU) No 223/2014 agrees with the expenditure and the corresponding public contribution included in payment applications submitted to the Commission for the relevant accounting year and, if there are differences, that adequate explanations have been provided in the accounts for the reconciling amounts; (b) the amounts withdrawn and recovered during the accounting year, the amounts to be recovered as at the end of the accounting year and the irrecoverable amounts presented in the accounts correspond to the amounts entered in the accounting systems of the certifying authority and are based on decisions by the responsible managing authority or certifying authority; (c) expenditure has been excluded from the accounts in accordance with Article 49(2) of Regulation (EU) No 223/2014, where applicable, and that all the required corrections are reflected in the accounts for the accounting year concerned.

Verifications referred to in points (b) and (c) may be carried out on a sample basis.







CHAPTER III

SPECIFIC PROVISIONS FOR FINANCIAL MANAGEMENT AND FINANCIAL CORRECTIONS

Article 8

Criteria for determining serious deficiencies in the effective functioning of management and control systems

(Article 55(4) of Regulation (EU) No 223/2014)

1. The Commission shall base its assessment of the effective functioning of management and control systems on the results of all available systems audits, including tests of controls, and of audits of operations.

The assessment shall cover the internal control environment of the programme, the management and control activities of the managing and certifying authorities, monitoring by the managing and certifying authority, and the control activities of the audit authority and shall be based on verification of compliance with the key requirements set out in Table 1 of Annex II.

The fulfilment of these key requirements shall be assessed on the basis of the categories set out in Table 2 of Annex II.

2. The main types of serious deficiency in the effective functioning of the management and control system shall be cases where any of the key requirements referred to in points 2, 4, 5, 13, 15, 16 and 18 of Table 1 of Annex II, or two or more of the other key requirements in Table 1 of Annex II are assessed as falling into categories 3 or 4 set out in Table 2 of Annex II.

Article 9

Criteria for applying flat rates or extrapolated financial corrections and criteria for determining the level of financial correction

(Article 55(4) of Regulation (EU) No 223/2014)

1. Financial corrections shall be applied for all or part of an operational programme, where the Commission identifies one or more serious deficiencies in the functioning of the management and control system.

Notwithstanding the first subparagraph, extrapolated financial corrections shall be applied, for all or part of an operational programme, where the Commission identifies systemic irregularities in a representative sample of operations, allowing for a more accurate quantification of the risk for the Union budget. In this case, the results of the examination of the representative sample shall be extrapolated to the rest of the population from which the sample was drawn for the purpose of determining the financial correction.

2. The level of flat-rate correction shall be fixed taking into account the following elements: (a) the relative importance of the serious deficiency or serious deficiencies in the context of the management and control system as a whole; (b) the frequency and extent of the serious deficiency or serious deficiencies; (c) the degree of risk of loss for the Union budget.

3. Taking into account these elements, the level of financial correction shall be fixed as follows: (a) where the serious deficiency or serious deficiencies in the management and control system is so fundamental, frequent or widespread that it represents a complete failure of the system that puts at risk the legality and regularity of all expenditure concerned, a flat rate of 100 % shall be applied; (b) where the serious deficiency or serious deficiencies in the management and control system is so frequent and widespread that it represents an extremely serious failure of the system that puts at risk the legality and regularity of a very high proportion of the expenditure concerned, a flat rate of 25 % shall be applied; (c) where the serious deficiency or serious deficiencies in the management and control system is due to the system not fully functioning or functioning so poorly or so infrequently that it puts at risk the legality and regularity of a high proportion of the expenditure concerned, a flat rate of 10 % shall be applied; (d) where the serious deficiency or serious deficiencies in the management and control system is due to the system not functioning consistently so that it puts at risk the legality and regularity of a significant proportion of the expenditure concerned, a flat rate of 5 % shall be applied.

4. Where the application of a flat rate fixed in accordance with paragraph 3 would be disproportionate, the level of correction shall be reduced.

5. Where, due to a failure of the responsible authorities to take adequate corrective measures following the application of a financial correction in an accounting year, the same serious deficiency or serious deficiencies is identified in a subsequent accounting year, the rate of correction may, due to the persistence of the serious deficiency or serious deficiencies, be increased to a level not exceeding that of the next higher category.

Article 10

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

Article 3 shall apply from 1 December 2014, as regards information on data recorded and stored referred to in Annex I.

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

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IARSCRÍBHINN I

Liosta na sonraí a thaifeadfar agus a stórálfar i bhfoirm ríomhairithe sa chóras faireacháin (dá dtagraítear in Airteagal 2)

Teastaíonn sonraí maidir le hoibríochtaí a fhaigheann tacaíocht ó OP I agus ó OP II ( 1 ) agus maidir le gach cineál seachadta mura sonraítear a mhalairt sa dara colún.







Réimsí sonraí Léiriú ar an gcineál OP nó ar an gcineál seachadta nach dteastaíonn sonraí maidir leis Sonraí maidir leis an tairbhí (1) 1. Ainm nó aitheantóir uathúil gach tairbhí 2. Faisnéis maidir le cibé acu an comhlacht dlí poiblí nó an comhlacht dlí príobháideach atá sa tairbhí 3. Faisnéis maidir le cibé acu atá CBL ar chaiteachas arna thabhú ag an tairbhí neamh-inghnóthaithe de réir na reachtaíochta náisiúnta maidir le CBL nó nach bhfuil 4. Sonraí teagmhála an tairbhí Sonraí maidir leis an oibríocht 5. Ainm nó aitheantóir uathúil na hoibríochta 6. Tuairisc ghearr ar an oibríocht 7. An dáta a cuireadh an t-iarratas ar an oibríocht isteach 8. An dáta tosaigh mar a cuireadh in iúl é sa doiciméad ina leagtar amach na coinníollacha tacaíochta 9. An dáta deiridh mar a cuireadh in iúl é sa doiciméad ina leagtar amach na coinníollacha tacaíochta 10. An dáta iarbhír a mbeidh an oibríocht lánchríochnaithe go fisiceach nó curtha chun feidhme ina hiomláine 11. An comhlacht a eisíonn an doiciméad ina leagtar amach na coinníollacha tacaíochta 12. Dáta an doiciméid ina leagtar amach na coinníollacha tacaíochta 13. Airgeadra na hoibríochta 14. CCI an chláir nó na gclár faoina dtabharfar tacaíocht don oibríocht 15. An cineál nó na cineálacha cúnaimh ábhartha ar a dtabharfar aghaidh Ní bhaineann sé le OP II 16. An cineál nó na cineálacha gníomhaíochtaí a dtacaítear leo Ní bhaineann sé le OP I 17. Cód nó cóid le haghaidh an chineáil maoinithe 18. Cód nó cóid le haghaidh an tsuímh 19. An chainníocht bia arna ceannach ag comhlacht poiblí nó ag eagraíocht comhpháirteach, i gcás inarb infheidhme Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh indíreach bia, amhail trí dhearbháin, cártaí nó ionstraimí eile 20. An chainníocht bia arna fáil ag comhlacht poiblí, i gcás inarb infheidhme, i gcomhréir le hAirteagal 23(4) de Rialachán (AE) Uimh. 223/2014, i gcás inarb infheidhme Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh indíreach bia, amhail trí dhearbháin, cártaí nó ionstraimí eile 21. An chainníocht bia arna seachadadh chuig eagraíochtaí comhpháirteacha, i gcás inarb infheidhme Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh indíreach bia, amhail trí dhearbháin, cártaí nó ionstraimí eile 22. An chainníocht bia arna seachadadh chuig faighteoirí deiridh, i gcás inarb infheidhme Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh indíreach bia, amhail trí dhearbháin, cártaí nó ionstraimí eile 23. An chainníocht cúnaimh ábhartha bhunúsaigh arna ceannach ag comhlacht poiblí nó ag eagraíocht comhpháirteach, i gcás inarb infheidhme Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh indíreach bia, amhail trí dhearbháin, cártaí nó ionstraimí eile 24. An chainníocht cúnaimh ábhartha bhunúsaigh arna seachadadh chuig eagraíochtaí comhpháirteacha, i gcás inarb infheidhme Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh indíreach bia, amhail trí dhearbháin, cártaí nó ionstraimí eile 25. An chainníocht cúnaimh ábhartha bhunúsaigh arna seachadadh chuig faighteoirí deiridh, i gcás inarb infheidhme Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh indíreach bia, amhail trí dhearbháin, cártaí nó ionstraimí eile 26. An líon dearbhán nó cártaí (nó ionstraimí eile chun cabhair a sheachadadh go hindíreach) arna n-eisiúint Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh díreach bia agus/nó seachadadh díreach cúnaimh ábhartha bhunúsaigh 27. An líon dearbhán nó cártaí (nó ionstraimí eile chun cabhair a sheachadadh go hindíreach) arna seachadadh chuig faighteoirí deiridh Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh díreach bia agus/nó seachadadh díreach cúnaimh ábhartha bhunúsaigh 28. An líon dearbhán nó cártaí (nó ionstraimí eile chun cabhair a sheachadadh go hindíreach) arna n-úsáid ag faighteoirí deiridh Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh díreach bia agus/nó seachadadh díreach cúnaimh ábhartha bhunúsaigh 29. Méid iomlán an chaiteachais arna luchtú ar dhearbhán nó cártaí (nó ionstraimí eile chun cabhair a sheachadadh go hindíreach) arna sheachadadh chuig faighteoirí deiridh Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh díreach bia agus/nó seachadadh díreach cúnaimh ábhartha bhunúsaigh 30. Méid iomlán an chaiteachais ar dhearbhán nó cártaí (nó ionstraimí eile chun cabhair a sheachadadh go hindíreach) arna úsáid ag faighteoirí deiridh Ní bhaineann sé le OP II Ní bhaineann sé le seachadadh díreach bia agus/nó seachadadh díreach cúnaimh ábhartha bhunúsaigh Sonraí maidir le táscairí 31. Teideal na dtáscairí coiteanna is ábhartha maidir leis an oibríocht 32. Aitheantóir na dtáscairí coiteanna is ábhartha maidir leis an oibríocht 33. Leibhéal bainte amach na dtáscairí coiteanna le haghaidh gach bliain cur chun feidhme nó ag deireadh na hoibríochta 34. Teideal na dtáscairí clár-shonracha is ábhartha maidir leis an oibríocht Ní bhaineann sé le OP I 35. Aitheantóir na dtáscairí clár-shonracha is ábhartha maidir leis an oibríocht Ní bhaineann sé le OP I 36. Spriocanna sonracha maidir le táscairí aschuir clár-shonracha Ní bhaineann sé le OP I 37. Leibhéal bainte amach na dtáscairí aschuir clár-shonracha le haghaidh gach bliain cur chun feidhme nó ag deireadh na hoibríochta Ní bhaineann sé le OP I 38. Aonad tomhais le haghaidh gach sprioc aschuir Ní bhaineann sé le OP I 39. Bonnlíne le haghaidh táscairí torthaí Ní bhaineann sé le OP I 40. Spriocleibhéal le haghaidh táscairí torthaí Ní bhaineann sé le OP I 41. Aonad tomhais le haghaidh gach spriocthoraidh agus bonnlíne Ní bhaineann sé le OP I 42. Aonad tomhais le haghaidh gach táscaire Sonraí airgeadais maidir le gach oibríocht (san airgeadra is infheidhme maidir leis an oibríocht) 43. Méid chostas incháilithe iomlán na hoibríochta arna faomhadh sa doiciméad ina leagtar amach na coinníollacha tacaíochta 44. Méid na gcostas incháilithe iomlán arb ionann iad agus an caiteachas poiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) 223/2014 45. Méid na tacaíochta poiblí, mar a leagtar amach sa doiciméad ina leagtar amach na coinníollacha tacaíochta Sonraí maidir le héilimh ar íocaíocht ón tairbhí (san airgeadra is infheidhme maidir leis an oibríocht) 46. An dáta a fhaightear gach éileamh ar íocaíocht ón tairbhí 47. Dáta gach íocaíochta leis an tairbhí ar bhonn an éilimh ar íocaíocht 48. Méid an chaiteachais incháilithe san éileamh ar íocaíocht atá mar bhonn le gach íocaíocht leis an tairbhí 49. Méid an chaiteachais phoiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) Uimh. 223/2014 a fhreagraíonn don chaiteachas incháilithe atá mar bhonn le gach íocaíocht 50. Méid gach íocaíochta leis an tairbhí ar bhonn an éilimh ar íocaíocht 51. Dáta tosaigh fíoruithe ar an láthair ar an oibríocht arna ndéanamh de bhun Airteagal 32(5)(b) de Rialachán (AE) Uimh. 223/2014 52. Dáta iniúchtaí ar an láthair ar an oibríocht arna ndéanamh de bhun Airteagal 34(1) de Rialachán (AE) Uimh. 223/2014 agus Airteagal 6 de Rialachán Tarmligthe (AE) Uimh. 532/2014 (2) 53. An comhlacht a dhéanfaidh an t-iniúchadh nó an fíorú Sonraí maidir le caiteachas in éileamh ar íocaíocht ón tairbhí bunaithe ar fhíorchostais (san airgeadra is infheidhme maidir leis an oibríocht) 54. Caiteachas poiblí incháilithe arna dhearbhú don Choimisiún, arna bhunú ar bhonn na gcostas iarbhír arna dtabhú agus arna n-íoc 55. Caiteachas poiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) Uimh. 223/2014 a fhreagraíonn don chaiteachas poiblí incháilithe arna dhearbhú don Choimisiún, arna bhunú ar bhonn na gcostas iarbhír arna n-aisíoc agus arna n-íoc 56. An cineál conartha má tá dámhachtain an chonartha faoi réir fhorálacha Threoir 2004/18/CE ó Pharlaimint na hEorpa agus ón gComhairle (3) (soláthar seirbhísí/soláthar earraí) nó Threoir 2014/23/AE ó Pharlaimint na hEorpa agus ón gComhairle (4) 57. Méid an chonartha má tá dámhachtain an chonartha faoi réir fhorálacha Threoir 2004/18/CE nó Threoir 2014/23/AE 58. Caiteachas incháilithe arna thabhú agus arna íoc bunaithe ar chonradh má tá an conradh faoi réir fhorálacha Threoir 2004/18/CE nó Threoir 2014/23/AE 59. An nós imeachta soláthair arna úsáid má tá dámhachtain an chonartha faoi réir fhorálacha Threoir 2004/18/CE nó Threoir 2014/23/AE 60. Ainm nó aitheantóir uathúil an chonraitheora má tá dámhachtain an chonartha faoi réir fhorálacha Threoir 2014/23/AE Sonraí maidir le caiteachas in éileamh ar íocaíocht ón tairbhí bunaithe ar scálaí caighdeánacha na gcostas aonaid (méideanna san airgeadra is infheidhme maidir leis an oibríocht) 61. Méid an chaiteachais phoiblí incháilithe arna dhearbhú don Choimisiún, arna bhunú ar bhonn scálaí caighdeánacha na gcostas aonaid 62. Caiteachas poiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) Uimh. 223/2014 a fhreagraíonn don chaiteachas poiblí incháilithe arna dhearbhú don Choimisiún, arna bhunú ar bhonn scálaí caighdeánacha na gcostas aonaid 63. Sainmhíniú ar aonad a úsáidfear chun críocha scála caighdeánach na gcostas aonaid 64. An líon aonad arna seachadadh mar a cuireadh in iúl san éileamh ar íocaíocht le haghaidh gach mír aonaid 65. Costas aonaid ar aonad amháin le haghaidh gach mír aonaid Sonraí maidir le caiteachas in éileamh ar íocaíocht ón tairbhí bunaithe ar íocaíochtaí cnapshuime (méideanna san airgeadra is infheidhme maidir leis an oibríocht) 66. Méid an chaiteachais phoiblí incháilithe arna dhearbhú don Choimisiún, arna bhunú ar bhonn cnapshuimeanna 67. Caiteachas poiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) Uimh. 223/2014 a fhreagraíonn don chaiteachas poiblí incháilithe arna dhearbhú don Choimisiún, arna bhunú ar bhonn cnapshuimeanna 68. I gcás gach cnapshuime, táirgí insoláthartha (aschuir nó torthaí) arna gcomhaontú sa doiciméad ina leagtar amach na coinníollacha tacaíochta mar bhonn le heisíoc na n-íocaíochtaí cnapshuime 69. I gcás gach cnapshuime, an méid arna chomhaontú sa doiciméad ina leagtar amach na coinníollacha tacaíochta Sonraí maidir le caiteachas in éileamh ar íocaíocht ón tairbhí bunaithe ar rátaí comhréidhe (san airgeadra is infheidhme maidir leis an oibríocht) 70. Méid an chaiteachais phoiblí incháilithe arna dhearbhú don Choimisiún, arna bhunú ar bhonn ráta comhréidh 71. Caiteachas poiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) Uimh. 223/2014 a fhreagraíonn don chaiteachas poiblí incháilithe arna dhearbhú don Choimisiún, arna bhunú ar bhonn ráta comhréidh Sonraí maidir le gnóthuithe ón tairbhí 72. Dáta gach cinnidh gnóthaithe 73. Méid na tacaíochta poiblí a bhfuil tionchar ag gach cinneadh gnóthaithe air 74. Iomlán an chaiteachais incháilithe a bhfuil tionchar ag gach cinneadh gnóthaithe air 75. An dáta a fhaightear gach méid arna aisíoc ag an tairbhí tar éis cinneadh gnóthaithe 76. Méid na tacaíochta poiblí arna aisíoc ag an tairbhí tar éis cinneadh gnóthaithe (gan ús ná pionóis) 77. Iomlán an chaiteachais incháilithe a fhreagraíonn don tacaíocht poiblí, arna aisíoc ag an tairbhí 78. Méid na tacaíochta poiblí atá neamh-inghnóthaithe tar éis cinneadh gnóthaithe 79. An caiteachas incháilithe iomlán a fhreagraíonn do thacaíocht poiblí neamh-inghnóthaithe Sonraí maidir le hiarratais ar íocaíocht arna gcur faoi bhráid an Choimisiúin (in EUR) 80. An dáta a chuirtear gach iarratas ar íocaíocht isteach lena n-airítear caiteachas incháilithe a bhaineann leis an oibríocht 81. Méid iomlán an chaiteachais incháilithe phoiblí arna thabhú ag an tairbhí agus arna íoc i gcur chun feidhme na hoibríochta arna chur san áireamh i ngach iarratas ar íocaíocht 82. Méid iomlán an chaiteachais phoiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) Uimh. 223/2014 den oibríocht arna chur sa áireamh i ngach iarratas ar íocaíocht Sonraí maidir le cuntais arna gcur faoi bhráid an Choimisiúin faoi Airteagal 48 de Rialachán (AE) Uimh. 223/2014 (in EUR) 83. An dáta a chuirtear isteach gach sraith cuntas lena n-airítear caiteachas faoin oibríocht 84. An dáta a chuirtear isteach na cuntais ina gcuirtear caiteachas deiridh na hoibríochta san áireamh tar éis an oibríocht a bheith curtha i gcrích (i gcás ina bhfuil méid iomlán an chaiteachais incháilithe cothrom le EUR 1 000 000 nó níos mó (Airteagal 51 de Rialachán (AE) Uimh. 223/2014)) 85. Méid iomlán chaiteachas incháilithe poiblí na hoibríochta arna iontráil i gcórais chuntasaíochta an údaráis deimhniúcháin a cuireadh san áireamh sna cuntais 86. Méid iomlán an chaiteachais phoiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) Uimh. 223/2014 arna thabhú i gcur chun feidhme na hoibríochta a fhreagraíonn do mhéid iomlán an chaiteachais incháilithe phoiblí arna iontráil i gcórais chuntasaíochta an údaráis deimhniúcháin a cuireadh san áireamh sna cuntais 87. Méid iomlán na n-íocaíochtaí leis an tairbhí faoi Airteagal 42(2) de Rialachán (AE) Uimh. 223/2014 a fhreagraíonn do mhéid iomlán an chaiteachais incháilithe phoiblí arna iontráil i gcórais chuntasaíochta an údaráis deimhniúcháin a cuireadh san áireamh sna cuntais 88. Méid iomlán chaiteachas incháilithe poiblí na hoibríochta a aistarraingíodh le linn na bliana cuntasaíochta arna chur san áireamh sna cuntais 89. Iomlán an chaiteachais phoiblí mar a shainmhínítear in Airteagal 2(12) de Rialachán (AE) Uimh. 223/2014 a fhreagraíonn don chaiteachas incháilithe poiblí a aistarraingíodh le linn na bliana cuntasaíochta arna chur san áireamh sna cuntais 90. Iomlán chaiteachas incháilithe poiblí na hoibríochta a gnóthaíodh le linn na bliana cuntasaíochta arna chur san áireamh sna cuntais 91. Iomlán an chaiteachais phoiblí a fhreagraíonn d’iomlán chaiteachas incháilithe poiblí na hoibríochta a gnóthaíodh le linn na bliana cuntasaíochta arna chur san áireamh sna cuntais 92. Iomlán chaiteachas incháilithe poiblí na hoibríochta a ghnóthófar amhail ag deireadh na bliana cuntasaíochta arna chur san áireamh sna cuntais 93. Iomlán chaiteachas poiblí na hoibríochta a fhreagraíonn d’iomlán an chaiteachais incháilithe phoiblí a ghnóthófar amhail ag deireadh na bliana cuntasaíochta arna chur san áireamh sna cuntais 94. Méid iomlán incháilithe chaiteachas poiblí na hoibríochta a bheidh neamh-inghnóthaithe amhail ag deireadh na bliana cuntasaíochta arna chur san áireamh sna cuntais 95. Iomlán chaiteachas poiblí na hoibríochta a fhreagraíonn do mhéid iomlán incháilithe an chaiteachais phoiblí a bheidh neamh-inghnóthaithe amhail ag deireadh na bliana cuntasaíochta arna chur san áireamh sna cuntais ( 1 ) Áireofar le tairbhí, i gcás inarb iomchuí, comhlachtaí eile a thabhaíonn caiteachas faoin oibríocht a gcaitear leis mar chaiteachas arna thabhú ag an tairbhí. ( 2 ) Rialachán Tarmligthe (AE) Uimh. 532/2014 ón gCoimisiún an 13 Márta 2014 lena bhforlíontar Rialachán (AE) Uimh. 223/2014 ó Pharlaimint na hEorpa agus ón gComhairle maidir leis an gCiste um Chabhair Eorpach do na Daoine is Díothaí (IO L 148, 20.5.2014, lgh. 54-69). ( 3 ) Treoir 2004/18/CE ó Pharlaimint na hEorpa agus ón gComhairle an 31 Márta 2004 maidir leis na nósanna imeachta um dhámhachtain conarthaí oibreacha poiblí, conarthaí soláthair phoiblí agus conarthaí seirbhíse poiblí a chomhordú (IO L 134, 30.4.2004, lch. 114). ( 4 ) Treoir 2014/23/AE ó Pharlaimint na hEorpa agus ón gComhairle an 26 Feabhra 2014 maidir le conarthaí lamháltais a dhámhachtain (IO L 94, 28.3.2014, lch. 1).

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ANNEX II

Key requirements of management and control systems and their classification with regard to their effective functioning referred to in Article 9







Table 1 Key requirements Key requirements of management and control system Bodies/authorities concerned Scope 1 Adequate separation of functions and adequate systems for reporting and monitoring in cases where the responsible authority entrusts execution of tasks to another body. Managing authority Internal control environment 2 Appropriate selection of operations. Managing authority Management and control activities 3 Adequate information to beneficiaries on applicable conditions for the selected operations. Managing authority 4 Adequate management verifications. Managing authority 5 Effective system in place to ensure that all documents regarding expenditure and audits are held to ensure an adequate audit trail. Managing authority Management and control activities/Monitoring 6 Reliable system for collecting, recording and storing data for monitoring, evaluation, financial management, verification and audit purposes. Managing authority 7 Effective implementation of proportionate anti-fraud measures. Managing authority Management and control activities 8 Appropriate procedures for drawing up the management declaration and annual summary of final audit reports and of controls carried out. Managing authority 9 Adequate separation of functions and adequate systems for reporting and monitoring in cases where the responsible authority entrusts execution of tasks to another body. Certifying authority Internal control environment 10 Appropriate procedures for drawing up and submitting payment applications. Certifying authority Management and control activities/Monitoring 11 Appropriate computerised records of expenditure declared and of the corresponding public contribution are maintained. Certifying authority Management and control activities 12 Appropriate and complete account of amounts recoverable, recovered and withdrawn. Certifying authority 13 Appropriate procedures for drawing up and certifying the completeness, accuracy and veracity of the annual accounts. Certifying authority 14 Adequate separation of functions and adequate systems for ensuring that any other body that carries out audits in accordance with the programme audit strategy has the necessary functional independence and takes account of internationally accepted audit standards. Audit authority Internal control environment 15 Adequate systems audits. Audit authority Control activities 16 Adequate audits of operations. Audit authority 17 Adequate audits of accounts. Audit authority 18 Adequate procedures for providing a reliable audit opinion and for preparing the annual control report. Audit authority







Table 2 Classification of key requirements for management and control systems with regard to their functioning Category 1 Works well. No, or only minor improvement(s) needed. Category 2 Works. Some improvement(s) needed. Category 3 Works partially. Substantial improvements needed. Category 4 Essentially does not work.