C 474/6
EN
Official Journal of the European Union
14.12.2022
The requests for amendment of major projects must follow the same procedure as the one used for the initial notification or submission to the Commission (Article 102(1) or Article 102(2) of the CPR respectively).
Amendments of major projects include phasing requests, amendments of major projects still to be completed in the 2014-2020 programming period and cancellation of major projects.
4.
FINANCIAL MANAGEMENT
4.1.
Decommitment Unused commitments related to the last year of the programming period will be decommitted in the course of closure (21).
The part of commitments still open on 31 December 2023 will be decommitted if any of the closure documents has not been submitted to the Commission by 15 February 2025, or 1 March 2025 if extended by the Commission (22).
In accordance with the second subparagraph of Article 92b(8) of the CPR (23), the programmes to which the Member States allocate REACT-EU resources will cover the period until 31 December 2022, subject to paragraph 4 of that Article.
Unused commitments related to REACT-EU resources will also be decommitted in the course of the closure of the programmes (24).
4.2.
Clearance of the initial and annual pre-financing The Commission will carry out clearance of initial pre-financing paid to Member States not later than when a programme is closed (25).
This also applies to additional pre-financing paid from the REACT-EU resources (26).
Amounts paid as initial pre-financing can be cleared only with regard to declared eligible expenditure.
Clearance of initial pre-financing may, however, start as soon as the programme receives through payments the maximum Funds contribution set out in the Commission decision approving the programme.
In this event, the eligible expenditure included in the accounts will be used by the Commission, following calculation of the amount chargeable to the Funds and the EMFF, to clear the annual pre-financing first and the Commission will thereafter proceed with clearance of the initial pre-financing.
Clearance will be done by programme, Fund and category of region, after acceptance of the accounts.
Amounts not recovered by the Commission in 2020 for the accounts submitted in 2020, will be cleared or recovered at closure (27).
Such amounts will be taken into account when calculating the final balance for the programme.
4.3.
Calculation of the final balance For the final accounting year, as for any other accounting year, the Commission will reimburse 90 % of the amount claimed by the Member State by applying the co-financing rate for each priority to the eligible expenditure for the priority included in the interim payment applications, provided there are available commitments in the programme, and subject to available funding.
The Commission will determine the amount chargeable to the Funds and to the EMFF for the final accounting year in accordance with Article 139 of the CPR.
Article 139(6) of the CPR establishes that, on the basis of the accepted accounts, the Commission calculates the amount chargeable to the Funds and to the EMFF for the accounting year taking into account both the amounts in the accounts and the total amount of payments made by the Commission during the accounting year.
(21) (22) (23) (24) (25) (26) (27)
Article 86(2) of the CPR; applies to IPA II by virtue of Article 46(4) IPA II Implementing Regulation.
Article 86(4) and 136(2) of the CPR; apply to IPA II by virtue of Article 46(4) IPA II Implementing Regulation.
As amended by Regulation (EU) 2020/2221.
Fifth subparagraph of Article 92b(5) of the CPR, as amended by Regulation (EU) 2020/2221.
Article 82 of the CPR; applies to IPA II by virtue of Article 46(2) IPA II Regulation.
Third subparagraph of Article 92b(7) of the CPR, as amended by Regulation (EU) 2020/2221.
Article 139(7) of the CPR, as amended by Regulation (EU) 2020/460 of 30 March 2020; applies to IPA II by virtue of Article 46(5) IPA II Regulation.