Commission Regulation (EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds
Date: 2001-03-02
Institutions: European Commission
Subjects: EU Member State, EU aid, Structural Funds, financial control, management, supervisory body

3.3.2001

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COMMISSION REGULATION (EC) No 438/2001

of 2 March 2001

laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as
regards the management and control systems for assistance granted under the Structural Funds

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EC) No 1260/1999 of 21
June 1999 laying down general provisions on the Structural
Funds (1), and in particular Article 53(2) thereof,

After consulting the Committee set up pursuant to Article 147
of the Treaty,

After consulting the Committee on Agricultural Structures and
Rural Development,

After consulting the Committee on Structures for Fisheries and
Aquaculture,

Whereas:

Article 38 of Regulation (EC) No 1260/1999 requires
Member States to take a number of measures to ensure
that Community funds are used efficiently and correctly
and in accordance with the principles of sound financial
management.

For this purpose, it is necessary for Member States to
provide adequate guidance regarding the organisation of
the relevant functions of managing and paying authori-
ties laid down by Articles 32 and 34 of Regulation (EC)
No 1260/1999.

Article 38 of Regulation (EC) No 1260/1999 requires
the Member States to cooperate with the Commission in
ensuring that they have smoothly running management
and control systems and to give it all necessary assis-
tance to undertake checks,

including sample checks.

data which managing authorities require in order to
fulfil
the management, monitoring and evaluation
requirements of that Regulation. It is necessary to lay
down the content of such data and the format and
means of transmission of computer files when data is
supplied in electronic form in accordance with Article
the Regulation. The Commission should
18(3)(e) of
ensure that computerised and other data is kept confi-
dential and secure.

Commission Regulation (EC) No 2064/97 of 15 October
1997 establishing detailed arrangements for the imple-
mentation of Council Regulation (EEC) No 4253/88 as
regards the financial control by Member States of opera-
tions co-financed by the Structural Funds (2), as amended
by Regulation (EC) No 2406/98 (3), should be replaced.
However, the provisions of Regulation (EC) No 2064/97
should continue to apply to assistance granted for the
programme period 1994 to 1999 under Council Regula-
tion (EEC) No 2052/88 (4), as last amended by Regula-
tion (EC) No 3193/94 (5).

This Regulation should apply without prejudice to the
provisions regarding on-site monitoring in the field of
State aid laid down by Article 22 of Council Regulation
(EC) No 659/1999 of 22 March 1999 laying down
detailed rules for the application of Article 93 of the EC
Treaty (6).

This Regulation should apply without prejudice to the
provisions of Council Regulation (Euratom, EC) No
2185/96 of 11 November 1996 concerning on-the-spot
checks and inspections carried out by the Commission
in order to protect the European Communities' financial
interests against fraud and other irregularities (7).

The provisions of Commission Regulation (EC) No
1681/94 of 11 July 1994 concerning irregularities and
the recovery of sums wrongly paid in connection with
the financing of the structural policies and the organ-
isation of an information system in this field (8) apply to
assistance granted under Regulation (EC) No 1260/1999
by virtue of the second paragraph of Article 54 and
Article 38(1)(e) of that Regulation.

(6)

(7)

(8)

(9)

In order to harmonise standards for the certification of
expenditure for which payments from the Funds under
Article 32(3) and (4) of Regulation (EC) No 1260/1999
are claimed, the content of such certificates should be
laid down and the nature and quality of the information
on which they rely specified.

(10)

This Regulation should apply in accordance with the
principle of subsidiarity, as referred to in Article 8(3) of
Regulation (EC) No 1260/1999, and without prejudice
to the institutional,
legal and financial systems of the
Member State concerned, as referred to in the last para-
graph of Article 34(1) of that Regulation.

(1)

(2)

(3)

(4)

(5)

To enable the Commission to carry out
the checks
referred to in Article 38(2) of Regulation (EC) No 1260/
1999, Member States should supply it on request with

(1) OJ L 161, 26.6.1999, p. 1.

(2) OJ L 290, 23.10.1997, p. 1.
(3) OJ L 298, 7.11.1998, p. 15.
(4) OJ L 185, 15.7.1988, p. 9.
(5) OJ L 337, 24.12.1994, p. 11.
(6) OJ L 83, 27.3.1999, p. 1.
(7) OJ L 292, 15.11.1996, p. 2.
(8) OJ L 178, 12.7.1994, p. 43.

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(11)

The measures provided for in this Regulation are in
accordance with the opinion of the Committee for the
Development and Conversion of Regions,

HAS ADOPTED THIS REGULATION:

CHAPTER I

Scope

Article 1

This Regulation lays down detailed rules for the implementa-
tion of Regulation (EC) No 1260/1999 as regards the manage-
ment and control systems for assistance granted under the
Structural Funds that is administered by the Member States.

CHAPTER II

Management and control systems

Article 2

Each Member State shall ensure that managing and
1.
paying authorities and intermediate bodies receive adequate
guidance on the provision of management and control systems
necessary to ensure the sound financial management of the
Structural Funds in accordance with generally accepted princi-
ples and standards, and in particular to provide adequate assur-
ance of the correctness, regularity and eligibility of claims on
Community assistance.

For the purposes of this Regulation, ‘intermediate bodies’
2.
shall mean all public or private bodies or services acting under
the responsibility of managing or paying authorities or
performing tasks on their behalf in relation to final beneficia-
ries or the bodies or firms carrying out operations.

Article 3

The management and control systems of managing and paying
authorities and intermediate bodies shall, subject to propor-
tionality in relation to the volume of assistance administered,
provide for:

(a) a clear definition, a clear allocation and, as necessary to
ensure sound financial practice, an adequate separation of
functions within the organisation concerned;

(b) effective systems

for ensuring that
performed in a satisfactory manner;

the functions are

(c) in the case of

reporting to the
intermediate bodies,
authority responsible on the performance of their tasks and
the means employed.

Article 4

Management and control systems shall include procedures to
verify the delivery of the products and services co-financed and
the reality of expenditure claimed and to ensure compliance

with the terms of the relevant Commission decision under
Article 28 of Regulation (EC) No 1260/1999 and with applic-
able national and Community rules on, in particular, the eligi-
bility of expenditure for support from the Structural Funds
under the assistance concerned, public procurement, State aid
(including the rules on the cumulations of aid), protection of
the environment and equality of opportunity.

The procedures shall require the recording of verifications of
individual operations on the spot. The records shall state the
work done, the results of the verification and the measures
taken in respect of discrepancies. Where any physical or
administrative verifications are not exhaustive, but performed
on a sample of operations, the records shall identify the opera-
tions selected and describe the sampling method.

Article 5

for each assistance,

1. Member States shall,
inform the
Commission, within three months of the approval of the assis-
tance or the entry into force of this Regulation, whichever is
the later, of the organisation of the managing and paying
authorities and intermediate bodies, of the management and
control systems in place in these authorites and bodies and of
improvements planned pursuant to the guidance referred to in
Article 2(1).

2.
The communication shall contain the following informa-
tion in respect of each managing and paying authority and
intermediate body:

(a) the functions vested in them;

(b) the allocation of functions between or within their depart-
including between the managing and paying

ments,
authority where they are the same body;

(c) the procedures by which claims for reimbursement of
expenditure are received, verified, and validated, and by
which payments to beneficiaries are authorised, executed
and accounted for; and

(d) the provisions for the audit of management and control

systems.

3. Where a common system applies in more than one assis-
tance, a description of the common system may be communi-
cated.

Article 6

that

the management and control

The Commission shall, in cooperation with the Member State,
satisfy itself
systems
presented under Article 5 meet the standards required by Regu-
lation (EC) No 1260/1999 and by this Regulation, and shall
make known any obstacles which they present to the transpar-
ency of checks on the operation of the Funds and to the
Commission's discharge of its responsibilities under Article 274
of the Treaty. Reviews of the operation of the systems shall be
undertaken on a regular basis.

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Article 7

1. Member States' management and control systems shall
provide a sufficient audit trail.

An audit

2.
permits:

trail shall be considered sufficient where it

(a) reconciliation of the summary amounts certified to the
Commission with the individual expenditure records and
supporting documents held at the various administrative
levels and by final beneficiaries including, where the latter
are not the final recipients of funding, the bodies or firms
carrying out operations; and

(b) verification of the allocation and the transfers of the avail-

able Community and national funds.

without unjustified delay. After recovery, the paying authority
shall repay the irregular payments recovered, together with
interest received on account of late payment, by deducting the
amounts concerned from its next statement of expenditure and
request for payment to the Commission, or, if this is insuffi-
cient, by effecting a refund to the Community. The paying
authority shall send the Commission once a year, in annex to
the fourth quarterly report on recoveries supplied under Regu-
lation (EC) No 1681/94, a statement of the amounts awaiting
recovery at that date, classified by the year of initiation of the
recovery proceedings.

CHAPTER III

Certification of expenditure

An indicative description of the information requirements for a
is given in Annex I.
sufficient audit trail

Article 9

The managing authority shall

3.
following points:

satisfy itself on the

(a) that there are procedures to ensure that documents that are
relevant
to specific expenditure incurred and payments
made under the assistance and required for a sufficient
audit trail are held in accordance with the requirements of
Article 38(6) of Regulation (EC) No 1260/1999 and with
Annex I to this Regulation;

(b) that a record is maintained of the body holding them and

its location; and

(c) that the documents are made available for inspection by
the persons and bodies who would normally have the right
to inspect such documents.

These persons and bodies shall be:

(i) the staff of the managing and paying authority and
intermediate bodies who process payment claims;

(ii) the services undertaking audits of management and

control systems;

(iii) the person or department of

the paying authority
responsible for certifying interim and final payment
requests under Article 32(3) and (4) of Regulation (EC)
No 1260/1999 and the person or department which
issues the declaration under Article 38(1)(f); and

(iv) mandated officials of national audit institutions and

the European Community.

They may require that extracts or copies of the documents or
accounting records referred to in this paragraph be supplied to
them.

Article 8

The managing or paying authority shall keep an account of
amounts recoverable from payments of Community assistance
the amounts are recovered
already made, and ensure that

The certificates of statements of interim and final expen-
1.
diture referred to in Article 32(3) and (4) of Regulation (EC) No
1260/1999 shall be drawn up in the form prescribed in Annex
II by a person or department within the paying authority that
is functionally independent of any services that approve claims.

2.
Before certifying a given statement of expenditure, the
paying authority shall satisfy itself that the following conditions
are fulfilled:

(a) the managing authority and intermediate bodies have
fulfilled the requirements of Regulation (EC) No 1260/
1999, in particular Article 38(1)(c) and (e) and Article 32(3)
and (4), and observed the terms of
the Commission's
decision under Article 28 of the Regulation;

(b) the statement of expenditure includes only expenditure:

(i) that has been actually effected within the eligibility
period laid down in the decision in the form of expen-
diture by final beneficiaries, within the meaning of
paragraphs 1.2, 1.3 and 2 of Rule No 1 of the Annex
to Commission Regulation (EC) No 1685/2000 (1),
which can be supported by receipted invoices or
accounting documents of equivalent probative value;

(ii) that has been incurred in operations that were selected
for funding under the particular assistance concerned
in accordance with its selection criteria and procedures
and have been subject to Community rules throughout
the period during which the expenditure was incurred;
and

(iii) from measures for which all State aid has been
formally approved by the Commission, where relevant.

3.
So that the sufficiency of the control systems and the
audit trail can always be taken into account before a statement
of expenditure is presented to the Commission, the managing
authority shall ensure that
the paying authority is kept
informed of
the procedures operated by the managing
authority and by intermediate bodies to:

(1) OJ L 193, 29.7.2000, p. 39.

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(a) verify the delivery of the products and services cofinanced

(c) the presence of a sufficient audit trail;

and the reality of expenditure claimed;

(b) ensure compliance with the applicable rules; and

(c) maintain the audit trail.

4.
In cases where the managing authority and the paying
authority are or belong to the same body, this body shall
ensure that procedures offering equivalent standards of control
to those stipulated in paragraphs 2 and 3 are applied.

CHAPTER IV

Sample checks on operations

Article 10

1. Member States shall organise checks on operations on an
appropriate sampling basis, designed in particular to:

(a) verify the effectiveness of the management and control

systems in place;

(b) verify selectively, on the basis of risk analysis, expenditure

declarations made at the various levels concerned.

2.
The checks carried out before the winding-up of each
assistance shall cover at least 5 % of the total eligible expendi-
ture and be based on a representative sample of the operations
approved, taking account of the requirements of paragraph 3.
Member States shall seek to spread the implementation of the
checks evenly over the period concerned. They shall ensure an
appropriate separation of tasks as between such checks and
implementation or payment procedures concerning operations.

The selection of the sample of operations to be checked

3.
shall take into account:

(a) the need to check an appropriate mix of types and sizes of

operations;

(b) any risk factors which have been identified by national or

Community checks;

(c) the concentration of operations under certain intermediate
bodies or certain final beneficiaries, so that the main inter-
mediate bodies and final beneficiaries are checked at least
once before the winding-up of each assistance.

Article 11

Through the checks, the Member States shall endeavour to
verify the following:

(a) the practical application and effectiveness of the manage-

ment and control systems;

(b) for an adequate number of accounting records, the corre-
spondence of those records with supporting documents
held by intermediate bodies, final beneficiaries, and the
bodies or firms carrying out the operations;

(d) for an adequate number of expenditure items, that the
nature and timing of the relevant expenditure comply with
Community provisions and correspond to the approved
the operation and the works actually
specifications of
executed;

(e) that the use or intended use of the operation is consistent
with the use described in the application for Community
co-financing;

(f) that the Community financial contributions are within the
limits provided for in Article 29 of Regulation (EC) No
1260/1999 and any other applicable Community provi-
sions and are paid to final beneficiaries without any reduc-
tions or unjustified delay;

(g) that the appropriate national co-financing has in fact been

made available; and

(h) that the co-financed operations have been implemented in
accordance with Community rules and policies as required
by Article 12 of Regulation (EC) No 1260/1999.

Article 12

The checks shall establish whether any problems encountered
are of a systemic character, entailing a risk for other operations
carried out by the same final beneficiary or administered by the
same intermediate body. They shall also identify the causes of
such situations, any further examination which may be
required and the necessary corrective and preventive action.

Article 13

Member States shall inform the Commission by 30 June each
year, and for the first time by 30 June 2001, of their applica-
tion of Articles 10 to 12 in the previous calendar year and in
addition provide any necessary completion or updating of the
description of their management and control systems commu-
nicated under Article 5.

Article 14

The provisions of this chapter shall apply, mutatis mutandis, to
amounts recoverable referred to in Article 8.

CHAPTER V

Declaration at winding-up of the assistance

Article 15

The person or department designated to issue declarations on
winding-up of the assistance under Article 38(1)(f) of Regula-
tion (EC) No 1260/1999 shall have a function independent of:

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(a) the designated managing authority;

(b) the person or department within the paying authority
responsible for drawing up the certificates referred to in
Article 9(1);

specific request for the purpose of carrying out documentary
and on-the-spot checks, without prejudice to the requirements
to communicate updatings of
financial plans under Article
18(3)(c) of Regulation (EC) No 1260/1999 and financial infor-
mation under Article 32 thereof.

(c) intermediate bodies.

It shall conduct its examination according to internationally
shall be supplied by the
It
accepted auditing standards.
managing and paying authorities and intermediate bodies with
all information required and be given access to the records and
supporting evidence necessary for drawing up the declaration.

Article 16

2.
The Commission shall agree with each Member State the
content of computer records to be made available under para-
graph 1, the means by which they are communicated, and the
length of
the period required to develop any necessary
computer systems taking account of the agreement referred to
in Article 18(3)(e) of Regulation (EC) No 1260/1999. The
scope of
the information that may be requested, and the
preferred technical specifications for the transfer of computer
files to the Commission, are indicated in Annexes IV and V.

Declarations shall be based on an examination of the manage-
ment and control systems, of the findings of checks already
carried out and, when necessary, of a further sample check of
transactions. The person or department issuing the declaration
shall make all necessary enquiries to obtain reasonable assur-
ance that the certified statement of expenditure is correct and
that the underlying transactions are legal and regular.

At the written request of the Commission, the Member
3.
States shall deliver to the Commission the records referred to in
paragraph 1 within 10 working days of receipt of the request.
A different period may be agreed between the Commission and
the Member State, particularly where the records are not avail-
able in computerised form.

Declarations shall be drawn up on the basis of the indicative
in Annex III and shall be accompanied by a report
model
which shall
information to justify the
declaration, including a summary of the findings of all checks
carried out by national and Community bodies to which the
declarant has had access.

include all relevant

The Commission shall ensure that

the information
4.
forwarded by the Member States or collected by it in the course
of on-the-spot inspections is kept confidential and secure in
accordance with Article 287 of the Treaty and the Commis-
sion's rules on the use of and access to information.

Article 17

If the presence of important management or control weak-
nesses or the high frequency of irregularities encountered does
not allow the provision of a positive overall assurance as to the
validity of the request for payment of the final balance and the
final certificate of expenditure, the declaration shall refer to
these circumstances and shall estimate the extent of
the
problem and its financial

impact.

In such a case the Commission may ask that a further check be
carried out with a view to the identification and rectification of
irregularities within a specified period of time.

CHAPTER VI

Form and content of accounting information to be held and
communicated to the Commission on request

Article 18

1.
The accounting records on operations referred to in
Annex I shall as far as possible be held in computerised form.
Such records shall be made available to the Commission on

5.
Subject to the relevant national laws, Commission offi-
cials shall have access to all documents prepared either with a
view to or following controls carried out under this Regulation
and to the data held,
including those stored in computer
systems.

CHAPTER VII

General and final provisions

Article 19

In the case of forms of assistance where there are beneficiaries
in more than one Member State, the Member States concerned
shall agree with one another the necessary common arrange-
ments to ensure sound financial management, taking account
of national
the
arrangements agreed. The Commission and the Member States
concerned shall provide one another with any necessary
administrative assistance.

inform the Commission of

law, and shall

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Article 20

Article 22

The provisions of this Regulation are without prejudice to the
obligation of Member States under Regulation (EC) No 1260/
1999 to give the Commission sufficient
information to
appraise plans, including information on the measures taken to
implement Article 34(1) of the Regulation, and to the Commis-
sion's right to require further information before adopting its
decisions under Article 28 of the Regulation.

Regulation (EC) No 2064/97 is hereby repealed.

Its provisions shall, however, continue to apply to assistance
granted for the programme period 1994 to 1999 under Regu-
lation (EEC) No 2052/88.

Article 23

Article 21

Nothing in this Regulation shall prevent Member States
applying rules more rigorous than those prescribed herein.

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

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

Done at Brussels, 2 March 2001.

For the Commission

Michel BARNIER

Member of the Commission

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ANNEX I

INDICATIVE DESCRIPTION OF INFORMATION REQUIREMENTS FOR A SUFFICIENT AUDIT TRAIL
(Article 7)

A sufficient audit trail, as referred to in Article 7(2),

is present when, for a given assistance:

1. Accounting records kept at the appropriate management level provide detailed information about expenditure actually
incurred in each co-financed operation by final beneficiaries including, where the latter are not the final recipients of
funding, the bodies and firms carrying out the operations. The accounting records show the date they were created, the
amount of each item of expenditure, the nature of the supporting documents and the date and method of payment.
The necessary documentary evidence (e.g.

invoices) is attached.

2. For items of expenditure relating only partly to the co-financed operation, the accuracy of the allocation of the
expenditure between the operation co-financed and other operations is demonstrated. The same applies to types of
expenditure that are considered eligible only within certain limits or in proportion to other costs.

3. The technical specifications and financial plan of the operation, progress reports, the documents concerning the grant
approval and tendering and contracting procedures, and reports on inspections of the products and services co-
financed in the operation are also kept at the appropriate management level.

4. For declaring expenditure actually incurred in co-financed operations to an intermediate body lying between the final
beneficiary or the body or firm carrying out the operation and the paying authority, the information referred to in
paragraph 1 is aggregated into a detailed statement of expenditure for each operation covering all individual items of
expenditure for the purpose of calculating the total certified amount. The detailed statements of expenditure constitute
supporting documents for the accounting records of the intermediate body.

5. Intermediate bodies keep accounting records for each operation and for the total amounts of expenditure certified by
final beneficiaries. Intermediate bodies reporting to the paying authority designated under Article 9(o) of Regulation
(EC) No 1260/1999 present to it a list of the operations approved under each assistance, identifying each operation in
detail and indicating the final beneficiary, the date of approval of the grant, the amounts committed and paid and the
period of the expenditure, and the total expenditure by measure and subprogramme or priority. This information
constitutes supporting documentation for the accounting records of the paying authority and is the basis for the
preparation of the declarations of expenditure to be presented to the Commission.

6. In cases of final beneficiaries reporting directly to the paying authority, the detailed statements of expenditure referred
to in paragraph 4 constitute supporting documentation for the accounting records of the paying authority, which is
responsible for drawing up the list of co-financed operations referred to in paragraph 5.

7. Where there is more than one intermediate body between the final beneficiary or the body or firm carrying out the
operation and the paying authority, each intermediate body for its area of responsibility requires detailed statements of
expenditure from the body below it as supporting documentation for its own accounting records, from which it
provides at least a summary of the expenditure on each individual operation to the body above it.

8. In the case of computerised transfer of accounting data, all the authorities and bodies concerned obtain sufficient
information from the lower level to justify their accounting records and the sums reported upwards, so as to ensure a
sufficient audit trail from the total summary amounts certified to the Commission down to the individual expenditure
items and the supporting documents at the level of the final beneficiaries and the bodies and firms carrying out the
operations.

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ANNEX II

CERTIFICATE AND STATEMENT OF EXPENDITURE AND APPLICATION FOR PAYMENT

EUROPEAN COMMISSION

FUND . . . . . . . . . . . . . . .

Certificate and statement of expenditure and application for payment

(to be sent to unit . . . of DG . . . . . . through official channels)

Name of assistance:

Commission Decision

of

Commission reference (CCI) No

National reference

(if any)

I, the undersigned
representing the paying authority designated by (1)

CERTIFICATE

certify that all eligible expenditure included in the attached statement, representing the contributions of the Structural Funds
and national public and/or private funding, and paid as the assistance has progressed, was paid

, hereby

after (2):

20

and amounts to:

EUR

(exact amount to two decimal
places)

The attached statement of expenditure broken down by measure is based on accounts provisionally closed on

20

and is an integral part of this certificate.

I also certify that operations are progressing in accordance with the objectives laid down in the decision and with the
provisions of Regulation (EC) No 1260/1999, in particular as regards:

(1) compliance with the provisions of the Treaty and instruments adopted under it and with Community policies, in particular
the rules on competition, the award of public contracts, environmental protection, and elimination of inequalities and the
promotion of equality between men and women (Article 12 of the Regulation);

(2) application of management and control procedures to the assistance, in particular to verify the delivery of the products
and services cofinanced and the reality of expenditure claimed and to prevent, detect and correct irregularities, pursue
fraud, and recover unduly paid amounts (Articles 38 and 39 of the Regulation).

In accordance with Article 38(6) of the Regulation, the supporting documents are and will continue to be available for a
minimum period of three years following payment of the balance by the Commission.

(1)

Indicate the administrative instrument of designation in accordance with Article 9 of Regulation (EC) No 1260/1999, with appropriate
references and the date.

(2) Reference date in accordance with the decision, meeting the requirements of Articles 30(2) and 52(4) of the Regulation.

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I certify that:

(1) the statement of expenditure is accurate and results from accounting systems based on verifiable supporting documents;

(2) the statement of expenditure and the application for payment take account of any recoveries made, when relevant, revenue

accruing to operations financed under the assistance and interest income;

(3) details of the underlying transactions are recorded, where possible, on computer files and are available on request to the

Commission departments responsible.

Date

20

Name capitals, stamp, position and signature of
competent authority

Statement of expenditure by priority and measure

Commission reference No:

Name:

Date:

/

/

Priority/Measure

2000

. . .

2008

Total

Public

Public

Public

Public

Community

Other
public

Private Expenditure

Community

Other
public

Private Expenditure

Community

Other
public

Private Expenditure

Community

Other
public

Private Expenditure

Total actually paid and certified eligible expenditure (euro)

Priority 1

Measure 1.1
Measure 1.2
etc.

Priority 2

Measure 1.1
Measure 1.2
etc.

Priority 3

etc.

Technical assistance

Total ERDF related
Total ESF related
etc.

Total

Total ERDF related
Total ESF related
Total EAGGF related
Total FIFG related

Priority/Transitional support (1)

L

6
3
/
3
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n
C
o
m
m
u
n
i
t
i
e
s

.

.

3
3
2
0
0
1

Priority/Measure

2000

. . .

2008

Total

Public

Public

Public

Public

Community

Other
public

Private Expenditure

Community

Other
public

Private Expenditure

Community

Other
public

Private Expenditure

Community

Other
public

Private Expenditure

Total actually paid and certified eligible expenditure (euro)

Priority 1

Regions not receiving transitional support
Regions receiving transitional support

Priority 2

Regions not receiving transitional support
Regions receiving transitional support

Priority 3
etc.
Technical assistance

Regions not receiving transitional support
Regions receiving transitional support

(1) Only for Objective 1 and 2 and where applicable.

.

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L 63/32

EN

Official Journal of the European Communities

3.3.2001

Appendix to statement of expenditure: recoveries effected since the last certified statement of expenditure and
included in the present statement of expenditure (listed by measure)

Amount ordered to be recovered

Debtor

Date of issue of recovery order

Authority which issued recovery order

Date of recovery

Amount recovered

3.3.2001

EN

Official Journal of the European Communities

L 63/33

APPLICATION FOR PAYMENT

Name of assistance:

Commission reference (CCI No)

Pursuant to Article 32 of Regulation (EC) No 1260/1999, I, the undersigned (name in capitals, stamp, position and signature
of competent authority) request payment of the amount of EUR
as an interim/final payment (1). This
application meets the admissibility requirements because:

(a) the programme complement in force, adopted on

(b) the latest annual report/final report (delete as appropriate) on implementation

required under Article 37 of the Regulation

(c) the mid-term evaluation referred to in Article 42 of the Regulation

(d) the decisions of the managing authority and the monitoring committee are
consistent with the total amount of Fund contribution to the priorities
concerned

(e) any recommendations for improving the monitoring and management

arrangements made by the Commission under Article 34(2)

Delete as appropriate

— has been supplied
— is enclosed

— has been supplied
— is enclosed
— is not due

— has been supplied
— is enclosed
— is not due

— have been acted upon
— explanations have been given
— no recommendations made

(f) any requests for corrective measures under Article 38(4) of the Regulation — have been acted upon

(g) none of the certified expenditure has been suspended pursuant to Article

39(2) of the Regulation

(h) none of the certified expenditure comes under a measure containing state

aid that has not yet been approved

— have been commented on
— no expenditure included
— no requests made

— no suspension
— no expenditure included

Payment should be made to:

Beneficiary

Bank

Account No

Account holder
(if different from beneficiary)

Date

20

(1) Delete as appropriate.

Name in capitals, stamp, position and signature of
competent authority

L 63/34

EN

Official Journal of the European Communities

3.3.2001

INDICATIVE MODEL FOR THE DECLARATION AT THE WINDING-UP OF AN ASSISTANCE (Chapter V)

ANNEX III

To the European Commission, Directorate-General

INTRODUCTION

1.

I, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (state name in capitals, title and department), have examined the final statement
of expenditure for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (indicate name of assistance, Structural Fund concerned and
period covered) and the application to the Commission for payment of the balance of the Community aid.

SCOPE OF THE EXAMINATION

2.

I conducted the examination in accordance with the provisions of Chapter V of Regulation (EC) No . . . . I planned and
performed the examination with a view to obtaining reasonable assurance about whether the final statement of
expenditure and the application for payment of the balance of the Community aid are free of material misstatement. The
procedure followed and the information used in the examination, including the conclusions of checks carried out in
previous years, are summarised in the attached report.

OBSERVATIONS

3. The scope of the examination has been limited by the following:

(a)

(b)

(c), etc.

(Indicate any obstacles encountered in the examination, for example systemic problems, management weaknesses, lack of
audit trail, lack of supporting documentation, cases under legal proceedings, etc.; estimate the amounts of expenditure
affected by these obstacles and the corresponding Community aid).

4. The examination, together with the conclusions of other national or Community controls to which I have had access,
revealed a low/high (indicate as appropriate; if high, explain) frequency of errors/irregularities. The errors/irregularities
reported have been satisfactorily dealt with by the management authorities and they do not appear to affect the amount of
the Community aid payable, with the following exceptions:

(a)

(b)

(c), etc.

(Indicate the errors/irregularities which have not been satisfactorily dealt with, and for each case, the possible systemic
character and extent of the problem and the amounts of Community aid which appear to be affected).

CONCLUSION

Either:

If no obstacles were encountered in the examination, the frequency of errors found is low and all problems have been
satisfactorily dealt with:

5(a) In the light of the examination and the conclusions of other national or Community checks to which I have had access, it
is my opinion that the final statement of expenditure presents fairly, in all material respects, the expenditure incurred in
accordance with the regulations and the provisions of the assistance, and the application to the Commission for payment
of the balance of the Community aid appears to be valid.

Or:

If certain obstacles were encountered in the examination but the frequency of errors is not high, or if some problems have not
been satisfactorily dealt with:

5(b) Except for the matters referred to at point 3 and/or the errors/irregularities referred to at point 4 which do not appear to
have been satisfactorily dealt with, it is my opinion, based on the examination and the conclusions of other national or
Community checks to which I have had access, that the final statement of expenditure presents fairly, in all material
respects, the expenditure incurred in accordance with the regulations and the provisions of the assistance, and that the
application to the Commission for payment of the balance of the Community aid appears to be valid.

3.3.2001

EN

Official Journal of the European Communities

L 63/35

Or:

If major obstacles were encountered in the examination or the frequency of errors found is high, even if the reported
errors/irregularities have been satisfactorily dealt with:

5(c) In view of the matters referred to at point 3 and/or given the high frequency of errors reported at point 4, I am not in a
position to express an opinion on the final statement of expenditure and the application to the Commission for payment
of the balance of the Community aid.

Date, signature

L 63/36

EN

Official Journal of the European Communities

3.3.2001

ANNEX IV

1. SCOPE OF INFORMATION ON OPERATIONS TO BE MADE AVAILABLE TO THE COMMISSION ON

REQUEST FOR THE PURPOSE OF DOCUMENTARY AND ON-THE-SPOT CHECKS

The data requested may include the following, the precise content being subject to agreement with the Member State for
the Fund concerned (Regional, Social, EAGGF Guidance Section, Fisheries). The field numbers represent the record
structure preferred when compiling computer files for transfer to the Commission (1).

A. DATA ON OPERATION (as per grant approval decision)

Field 1.

Field 2.

Field 3.

Field 4.

Field 5.

Field 6.

Field 7.

Field 8.

Field 9.

Operational programme/Single Programming Document CCI code (see ‘Code commun d'identification’)

Operational programme/Single Programming Document name

Priority (or technical assistance) code

Priority (or technical assistance) name

Programme component (measure, submeasure, action, etc.) code

Programme component (measure, submeasure, action, etc.) name

Structural Fund

Paying authority

Managing authority

Field 10.

Intermediate body or bodies (other than managing authority) to which final beneficiary declares expendi-
ture

Field 11.

Code of operation (2)

Field 12.

Name of operation

Field 13.

Name of region or area where operation is located/carried out

Field 14.

Region or area code

Field 15.

Short description of operation

Field 16.

Start of eligibility period for expenditure

Field 17.

End of eligibility period for expenditure

Field 18.

Body issuing grant approval (3)

Field 19.

Approval date

Field 20.

Reference number of final beneficiary (4)

Field 21.

Reference number of body or firm responsible to the final beneficiary for carrying out the operation (if
not final beneficiary)

Field 22.

Currency (if not euro)

Field 23.

Total cost of operation (5)

Field 24.

Total eligible cost of operation (6)

Field 25.

Expenditure for cofinancing (7)

Field 26.

Community contribution

Field 27.

Community contribution in % (if recorded in addition to field 26)

Field 28.

National public funding

Field 29.

National central government funding

(1) See instructions on compiling computer files in point 2 of Annex V.
(2) An ‘operation’ is a project or action carried out by the ‘final beneficiary’ or, where the latter is not the final recipient of funding, by
a body or firm acting under its responsibility, which concerns similar activities, and which is usually the subject of a single grant
approval decision. Data on individual operations is required, not aggregate data encompassing the activities of ‘final beneficiaries’
who do not themselves carry out the operations (see also Annex I of this Regulation and paragraphs 1.2, 1.3 and 2 of Rule No 1
of the Annex to Regulation (EC) No 1685/2000 on the eligibility of expenditure. However, in the case of schemes with multiple
small beneficiaries, the submission of aggregate data may be agreed.

(3) See paragraph 3 of Annex I.
(4) As designated under the third subparagraph of Article 32(1) of Regulation (EC) No 1260/1999 for the purpose of declaring

expenditure.

(5) Including non-eligible costs excluded from base for calculating public financing.
(6) Costs included in base for calculating public financing.
(7) Article 29(2) of Regulation (EC) No 1260/1999.

3.3.2001

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Official Journal of the European Communities

L 63/37

Field 30.

Field 31.

Field 32.

Field 33.

Field 34.

Field 35.

Field 36.

Field 37.

Field 38.

Field 39.

Field 40.

Field 41.

Field 42.

National regional public funding

National

local public funding

Other national public funding

Private financing

EIB financing

Other financing

Intervention by category aud subcategory in accordance with section 3 of this Annex

Location in urban/rural areas (1)

Effect on the environment (2)

Effect on equality of opportunity (3)

Indicator (4)

Unit of measurement of indicator

Indicator target value for operation

B. EXPENDITURE DECLARED ON OPERATION

The information requested may be limited to the records of expenditure declared per operation by the final beneficiary
(section 1). By agreement with the Member State, the information requested may relate to records of individual payments
by the final beneficiary or the body or firm carrying out the operation,

if not the final beneficiary (section 2).

1. Expenditure declared by final beneficiary for inclusion in expenditure declarations to Commission

Field 43.

Field 44.

Field 45.

Field 46.

Field 47.

Field 48.

Field 49.

Field 50.

Field 51.

Field 52.

Field 53.

Field 54.

Field 55.

Field 56.

Field 57.

Field 58.

Field 59.

Field 60.

Field 61.

Field 62.

Field 63.

Field 64.

Field 65.

Code of operation (= field 11)

Name of operation (= field 12)

Reference number of claim

Expenditure declared as eligible for cofinancing

Community contribution

Community contribution in % (if recorded in addition to field 47)

National public funding

National central government funding

National regional public funding

National

local public funding

Other national public funding

Private financing

EIB financing

Other financing

Name of body declaring expenditure if not final beneficiary (5)

Accounting date (date of creation of record) (6)

Location of detailed supporting documents for the claim by the final beneficiary (7)

Start of period over which expenditure incurred

End of period over which expenditure incurred

Revenue deducted from declared expenditure,

if any

Financial corrections deducted from claim,

if any

Expenditure declared and certified by paying authority (euro)

Date of expenditure declaration by paying authority

(1) Location of operation is (a) urban, (b) rural or (c) not geographically delimited.
(2) The operation (a) has the environment as its main focus, (b) is environment-friendly, (c) is environmentally neutral.
(3) The operation (a) has equality between the sexes as its main focus, (b) is positive in terms of male-female equality or (c) is neutral

in terms of such equality.

(4) Main monitoring indicators to be indicated (subject to agreement with Member State).
(5) If the final beneficiary declares expenditure to intermediate bodies or to managing authority which pass on the claim to the paying
authority, the Commission may request details of the expenditure declarations at each level in order to follow the audit trail (see
paragraph 5 of Annex I).
(6) Paragraph 1 of Annex I.
(7) Audit trail: paragraph 8 of Annex I.

L 63/38

EN

Official Journal of the European Communities

3.3.2001

Field 66.

Field 67.

Field 68.

Field 69.

Field 70.

Field 71.

Field 72.

Euro rate or rates applied (1)

Date of any on-the-spot verification

Body carrying out on-the-spot verification

Indicator (2) (= 40)

Unit of measurement of indicator (= 41)

Degree of achievement of target for operation at date of declaration (%)

Degree of achievement of target for operation at date of declaration compared with planned progress
according to initial plan (%)

2. Data on individual payments by the final beneficiary or the body or firm carrying out the operation (by

agreement)

Field 73.

Field 74.

Field 75.

Field 76.

Field 77.

Field 78.

Field 79.

Amount of payment

Reference number of payment

Payment date (3)

Accounting date (4)

Location of detailed supporting documents for the payment by the final beneficiary (5)

Payee (supplier of goods and services; contractor): name

Payee: reference number

2. CLASSIFICATION OF AREAS OF INTERVENTION

A. Areas of intervention

The list below of areas of Structural Fund intervention is based on Article 36 of Regulation (EC) No 1260/1999 and has
been compiled to help the Commission services report on Structural Fund activity.

In addition to its use in the annual reports on the Structural Funds and its contribution to clear communication on the
various Community policies, such information by category is necessary to enable the Commission to respond to requests
for information from EC institutions, from the Member States and from the public.

This breakdown into categories is part of the management and information activities related to the programmes, and is
not meant to replace the breakdown on which the programme priorities, or the specific impacts identified and measures
during the evaluation exercises, are based.

In drawing up the measures within the Structural Fund programmes, Member States retain the possibility of using a
classification best suited to their own national and regional situation, which may, if they so wish, be based on the
Commission's classification. It is important, however, that the Commission be in a position to draw up summaries on the
Fund activities by different areas of intervention. Thus, the programming complement should show the link between each
measure and the corresponding category in the Commission list. This link could, for example, be shown by applying the
appropriate code to each measure or by clarifying the correspondence between national codes and the Commission's
implementation reports on programmes should also show the link.
categories. The annual

The list is not new but is based on the 14 basic categories used in Objective 1 programmes in the additionality exercise
during the previous programming period.

B. Additional

information

In the context of the financial management of the operations, the Commission has indicated the type of information
which the Member State must make available, namely whether:

1. the location of the project is (a) urban, (b) rural or (c) not geographically delimited;

2. the project (a) has the environment as its main focus, (b) is environment-friendly, (c) is environmentally neutral;

3. the project (a) has equality between the sexes as its main focus, (b) is positive in terms of male-female equality or (c) is

neutral

in terms of such equality.

The availability of this information in the context of financial management and the requirement to use the following
classification will allow the Commission to meet the needs of Europe's citizens.

(1) Indicate rate applied for each amount declared by final beneficiary if several declarations have been made.
(2) Main monitoring indicators to be indicated (subject to agreement with Member State).
(3) Paragraph 1 of Annex I.
(4) Paragraph 1 of Annex I.
(5) Paragraph 8 of Annex I.

3.3.2001

EN

Official Journal of the European Communities

L 63/39

3. CLASSIFICATION

1. P r o d u c t i v e e n v i r o n m e n t

11 Agriculture

111

112

113

114

12 Forestry

121

122

123

124

125

126

127

128

Investments in agricultural holdings

Setting up of young farmers

Agriculture-specific vocational training

Improvement of processing and marketing of agricultural products

Investments in forest holdings

Improving the harvesting, processing and marketing of forestry products

Promoting new outlets for use and marketing of forestry products

Establishment of associations of forest holders

Restoring forestry production potential damaged by natural disasters and introducing prevention instruments

Planting of non-farm land

Improving and maintaining ecological stability of protected woodlands

Forestry-specific vocational training

13 Promoting the adaptation and the development of rural areas

1301

Land improvement

1302

Reparcelling

1303

Setting up of farm relief and farm management services

1304 Marketing of quality agricultural products

1305

Basic services for the rural economy and population

1306

Renovation and development of villages and protection and conservation of the rural heritage

1307 Diversification of agricultural activities and activities close to agriculture, to provide multiple activities or

alternative incomes

1308 Agricultural water resources management

1309 Development and improvement of infrastructure connected with the development of agriculture

1310

Encouragement for tourist activities

1311

Encouragement for craft activities related to farms

1312

1313

Protection of the environment in connection with land, forestry and landscape conservation as well as with
the improvement of animal welfare

Restoring agricultural production potential damaged by natural disasters and introducing appropriate preven-
tion instruments

1314

Financial engineering

14 Fisheries

141

142

143

144

145

146

147

148

Adjustment of fishing effort

Renewal and modernisation of the fishing fleet

Processing, marketing and promoting of fisheries products

Aquaculture

Fishing port facilities and protection and development of aquatic resources

Socioeconomic measures and aids for temporary cessation of activities and other financial compensation

Operations by members of the trade, small-scale coastal fishing and inland fishing

Measures financed by other Structural Funds (ERDF, ESF)

L 63/40

EN

Official Journal of the European Communities

3.3.2001

15 Support for large firms

151

152

153

154

155

Investment in physical capital (plant and equipment, co-financing of state aid)

Environment-friendly technologies, clean and economical energy technologies

Business advisory services
purchase of technology)

(including internationalisation, exporting and environmental management,

Services to stakeholders (health and safety, providing care for dependants)

Financial engineering

16 Support for SMEs and craft businesses

161

162

163

164

165

166

167

17 Tourism

171

172

173

Investment in physical capital (plant and equipment, co-financing of state aid)

Environment-friendly technologies, clean and economical energy technologies

Business advisory services (information, business planning, consultancy services, marketing, management,
design,

internationalisation, exporting, environmental management, purchase of technology)

Shared business services (business estates, incubator units, stimulation, promotional services, networking,
conferences, trade fairs)

Financial engineering

Services in voluntary/third sector (providing care for dependants, health and safety, cultural activities)

SME- and craft-specific vocational training

Physical

investment (information centres, tourist accommodation, catering, facilities)

Non-physical
activities, heritage)

investment (development and provision of tourist services, sporting, cultural and leisure

Shared services for the tourism industry (including promotional activities, networking, conferences and trade
fairs)

174

Tourism-specific vocational training

18 Research, technological development and innovation (RTDI)

181

182

183

184

Research projects based in universities and research institutes

Innovation and technology transfers, establishment of networks and partnerships between businesses and/or
research institutes

RTDI Infrastructure

Training for researchers

2. H u m a n r e s o u r c e s

21

22

23

24

25

Labour market policy

Social

inclusion

Developing educational and vocational training not linked to a specific sector (persons, firms)

Workforce flexibility, entrepreneurial activity,
(persons, firms)

Positive labour market actions for women

innovation,

information and communication technologies

3. B a s i c i n f r a s t r u c t u r e

31 Transport infrastructure

311

312

Rail

Roads

3.3.2001

EN

Official Journal of the European Communities

L 63/41

3121 National roads

3122

Regional/local roads

3123

Cycle tracks

313

314

315

Motorways

Airports

Ports

316 Waterways

317

318

319

Urban transport

Multimodal transport

Intelligent transport systems

32 Telecommunications infrastructure and information society

321

322

323

324

Basic infrastructure

Information and communication technology (including security and safe transmission measures)

Services and applications for the citizen (health, administration, education)

Services and applications for SMEs (electronic commerce and transactions, education and training,
networking)

33 Energy infrastructures (production, delivery)

331

332

333

Electricity, gas, petroleum products, solid fuel

Renewable sources of energy (solar power, wind power, hydroelectricity, biomass)

Energy efficiency, cogeneration, energy control

34 Environmental

infrastructure (including water)

341

342

343

344

345

Air

Noise

Urban and industrial waste (including hospital and dangerous waste)

Drinking water (collection, storage, treatment and distribution)

Sewerage and purification

35 Spatial planning and rehabilitation

351

352

353

354

Upgrading and rehabilitation of industrial and military sites

Rehabilitation of urban areas

Protection,

improvement and regeneration of the natural environment

Maintenance and restoration of the cultural heritage

36 Social and public health infrastructure

4. M i s c e l l a n e o u s

41 Technical assistance and innovative actions (ERDF, ESF, EAGGF, FIFG)

411

412

413

414

415

Preparation,

implementation, monitoring, publicity

Evaluation

Studies

Innovative actions

Information to the public

L 63/42

EN

Official Journal of the European Communities

3.3.2001

PREFERRED TECHNICAL SPECIFICATIONS FOR THE TRANSFER OF COMPUTER FILES TO THE
COMMISSION

ANNEX V

1. Transfer means

Most means in current use can be employed, subject to prior agreement with the Commission. The following is a
non-exhaustive list of the preferred means.

1. Magnetic medium

— floppy disk: 3,5 inch 1,4 Mb (Dos/Windows)

optional compression into ZIP format.

— DAT cartridge

4 mm DDS-1 (90 m)

— CD-ROM (WORM)

2. Electronic file tranfer

— direct messaging by E-mail
for files of 5 Mb or less
optional compression into ZIP format

— transfer by FTP

optional compression into ZIP format.

2. Preferred standard for the compilation of an extract from Member States' Computer files

The preferred standard file has the following characteristics:

1. Every record starts with a three character code identifying the information contained in this record. There are two

types of records:

(a) records on the operation identified by the code ‘PRJ’ containing general information on the operation. The

record attributes (fields 1 to 42) are those described in Point 1.A in annex IV.

(b) expenditure records identified by the code ‘PAY’ containing detailed information on expenditure declared on

the operation. The record attributes (fields 43 to 79) are those described in Point 1.B annex IV.

2.

‘PAY’ records
‘PRJ’ records containing information for an operation are immediately followed by several
containing expenditure information for the operation, or else PRJ and PAY records may be supplied in separate
files.

3. The fields will be separated by a semi-colon (‘;’). Two consecutive semi-colons indicate that no data is given for the

field (‘empty field’).

4. Records will vary in length. Each record will end with a code ‘CR LF’ or ‘Carriage return — Line feed’ (in

hexadecimal:

‘OD 0A’).

5. The file will be in ASCII code.

6. Numeric fields representing amounts:

(a) Decimal separator:

‘.’

(b) When necessary, the symbol (‘+’ or ‘-’) will appear on the far left, followed immediately by the figures.

(c) Fixed number of decimals.

(d) No spaces between digits; no spaces between thousands.

7. Date field:

‘DDMMYYYY’ (day in two digits, month in two digits, year in four digits).

8. Data in text format must not be put between quotation marks (‘’). It goes without saying that the semi-colon

separator ‘;’ must not be used in data in text format.

9. All fields: no spaces at the beginning or end of a field.

10. Files satisfying the above rules will

look like the following (example):

PRJ;1999FI161D0002;Objective 1 Eastern Finland;2;Business Development;l;Investment Support;...

PAY;1234;Joensuu Business Park;2315;103300;51650;50 %...

11. In the case of files from Greece, either ELOT-928 or ISO 8859-7 coding should be applied.

3.3.2001

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Official Journal of the European Communities

L 63/43

3. Documentation

Each file must be accompanied by checksums for the following:

1. number of records

2. total amount

3. sum of subtotals for each assistance

For each field expressed by a code, the meanings of the codes used will be attached to the file.

The sum of the records in the computer file by assistance and subprogramme (priority) must correspond to the
payment declarations submitted to the Commission for the period specified in the request for information. Any
discrepancies are to be justified in a note attached to the file.