II.16.2.1 Grounds for suspension The Commission may suspend the implementation of the action or any part thereof: if the Commission has evidence that a beneficiary has committed substantial errors, irregularities or fraud in the award procedure or while implementing the Agreement or if a beneficiary fails to comply with its obligations under the Agreement; if the Commission has evidence that a beneficiary has committed systemic or recurrent errors, irregularities, fraud or serious breach of obligations in other grants funded by the Union or the European Atomic Energy Community (‘Euratom’) awarded to the beneficiary under similar conditions and the errors, irregularities, fraud or breach have a material impact on this grant; or if the Commission suspects substantial errors, irregularities, fraud or breach of obligations committed by a beneficiary in the award procedure or while implementing the Agreement and needs to verify whether they have actually occurred. II.16.2.2 Procedure for suspension Step 1 — Before suspending implementation of the action, the Commission must send a formal notification to the coordinator: informing it of: its intention to suspend the implementation; the reasons for suspension; the necessary conditions for resuming the implementation in the cases referred to in points (a) and (b) of Article II.16.2.1; and inviting it to submit observations within 30 calendar days of receiving the formal notification. Step 2 — If the Commission does not receive observations or decides to pursue the procedure despite the observations it has received, it must send a formal notification to the coordinator informing it of: the suspension of the implementation; the reasons for suspension; and the final conditions for resuming the implementation in the cases referred to in points (a) and (b) of Article II.16.2.1,; or the indicative date of completion of the necessary verification in the case referred to in point (c) of Article II.16.2.1,. The coordinator must immediately inform the other beneficiaries of the suspension. The suspension takes effect five calendar days after the formal notification is received by the coordinator or on a later date specified in the formal notification. Otherwise, the Commission must send a formal notification to the coordinator informing it that it is not continuing the suspension procedure. II.16.2.3 Resuming implementation In order to resume the implementation, the beneficiaries must meet the notified conditions as soon as possible and must inform the Commission of any progress made.
the beneficiary’s usual cost accounting practices by the actual number of units used or produced; for lump sum declared on the basis of the beneficiary’s usual cost accounting practices: the global amount calculated in accordance with its usual cost accounting practices, if the corresponding tasks or part of the action have been implemented properly; for flat-rate costs declared on the basis of the beneficiary’s usual cost accounting practices: the amount obtained by applying the flat rate calculated in accordance with the beneficiary’s usual cost accounting practices. and other documentation to support the costs and contributions declared Each beneficiary must provide the following if requested to do so in the context of the checks or audits described in Article II.27: for actual costs: adequate supporting documents to prove the costs declared, such as contracts, invoices and accounting records. In addition, the beneficiary’s usual accounting and internal control procedures must permit direct reconciliation of the amounts declared with the amounts recorded in its accounting statements and with the amounts indicated in the supporting documents; for unit costs or unit contributions: adequate supporting documents to prove the number of units declared. The beneficiary does not need to identify the actual eligible costs covered or to provide supporting documents, such as accounting statements, to prove the amount declared per unit; for lump sum costs or lump sum contributions: adequate supporting documents to prove that the action has been properly implemented. The beneficiary does not need to identify the actual eligible costs covered or to provide supporting documents, such as accounting statements, to prove the amount declared as a lump sum; for flat-rate or flat-rate contributions: adequate supporting documents to prove the eligible costs or requested contribution to which the flat rate applies. The beneficiary does not need to identify the actual eligible costs covered or to provide supporting documents, such as accounting statements, for the flat rate applied; for unit costs declared on the basis of the beneficiary’s usual cost accounting practices: adequate supporting documents to prove the number of units declared; for lump sum costs declared on the basis of the beneficiary’s usual cost accounting practices: adequate supporting documents to prove that the action has been properly implemented; for flat-rate costs declared on the basis of the beneficiary’s usual cost accounting practices: adequate supporting documents to prove the eligible costs to which the flat rate applies.