C 421/40
EN
Official Journal of the European Union
4.11.2022
Representation of the grant signature activities Step 4 – reporting and payments.
Before requesting any payments from the Commission/Agency for the direct management grant, the beneficiary must firstly declare the expenditure to the managing authority under the shared management grant.
The MA will inform the beneficiary of when the expenditure is declared to the Commission under shared management.
Under no circumstances should costs be first included in a payment application under the directly managed grant as this would render them ineligible for the other fund. — Only after the expenditure is declared to the Commission by the MA, the beneficiary/coordinator will also then upload in eGrants a copy of the declaration submitted to the MA and at the same time enter all information on the implementation of the action as required by the rules of the directly managed programme. — If the RAO requires a certificate on the financial statements (CFS) in the directly managed grant, the auditor may also rely on audit certificates on the shared management expenditure, in so far as it covers the same costs and identical eligibility conditions. — Both granting authorities will proceed to check the costs according to their applicable rules, in the same way as for nonsynergy actions and, if the costs are accepted, will arrange for payment in the normal way.