Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down ... (32015R0341)
Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission
- COMMISSION IMPLEMENTING REGULATION (EU) 2015/341
- of 20 February 2015
- laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission
- Article 1
- Model for the description of the functions and procedures in place for the managing authority and the certifying authority
- Article 2
- Model for the report of the independent audit body
- Article 3
- Model for opinion of the independent audit body
- Article 4
- Model for the payment application
- Article 5
- Model for the accounts
- Article 6
- Entry into force
- ANNEX I
- Model for the description of the functions and procedures in place for the managing authority and the certifying authority
- 1. GENERAL
- 1.3.
- System structure
- (general information and flowchart showing the organisational relationship between the authorities/bodies involved in the management and control system)
- 2. MANAGING AUTHORITY
- 2.1.
- Managing authority and its main functions
- 2.2.
- Organisation and procedures of the managing authority
- 2.3.
- Audit trail
- 2.4.
- Irregularities and recoveries
- 3. CERTIFYING AUTHORITY
- 3.1.
- Certifying authority and its main functions
- 3.2.
- Organisation of the certifying authority
- 3.3.
- Recoveries
- 4. INFORMATION SYSTEM
- ANNEX II
- Model for the report of an independent audit body under Article 35(2) of Regulation (EU) No 223/2014
- 1.
- Introduction
- 2.
- Methodology and scope of the work
- 3.
- Results of assessment for each authority/system
- ANNEX III
- Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex IV to Regulation (EU) No 223/2014
- INTRODUCTION
- SCOPE OF THE EXAMINATION
- OPINION
- ANNEX IV
- Model for the payment application
- PAYMENT APPLICATION
- EUROPEAN COMMISSION
- Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)
- Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)
- CERTIFICATE
- APPLICATION FOR PAYMENT
- ANNEX V
- Model for the accounts
- ACCOUNTS FOR ACCOUNTING PERIOD
- EUROPEAN COMMISSION
- CERTIFICATE
- Appendix 1
- Amounts entered into the accounting systems of the certifying authority
- (Article 49(1)(a) of Regulation (EU) No 223/2014)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)
- Expenditure broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)
- Appendix 2
- Amounts withdrawn and recovered during the accounting year
- (Article 49(1)(b) of Regulation (EU) No 223/2014)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)
- Appendix 3
- Amounts to be recovered as at the end of the accounting year
- (Article 49(1)(b) of Regulation (EU) No 223/2014)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)
- Appendix 4
- Irrecoverable amounts as at the end of the accounting year
- (Article 49(1)(b) of Regulation (EU) No 223/2014)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)
- Appendix 5
- Reconciliation of expenditure
- (Article 49(1)(c) of Regulation (EU) No 223/2014)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP I)
- Amounts broken down by type of expenditure as entered into the accounts of the certifying authority (for OP II)
Feedback