fiche no 17 d - european commissionec.europa.eu/regional_policy/sources/what/future/pdf... ·...

Version 2 – 28.10.2013

1/53

FICHE NO 17 D

DELEGATED ACT ON THE DATA TO BE RECORDED AND STORED IN

COMPUTERISED FORM

VERSION 2 - 28.10.2013

Regulation Article

The Common Provisions Regulation (CPR) Article 114 (8) Functions of the managing

authority

This document is provisional, without prejudice to the on-going negotiations in the Trilogues

between the European Parliament and the Council (in line with the principle that "nothing is

agreed until everything is agreed"). This document is a draft that shall be adjusted following

the expert meeting.

It does not prejudge the final nature of the basic act, nor the content of any delegated or

implementing act that may be prepared by the Commission.

Version 2 – 28.10.2013

2/53

1. EMPOWERMENT

Article 114 (8) of the CPR sets out that:

“The Commission shall be empowered to adopt delegated acts, in accordance with

Article 142 laying down rules specifying the information in relation to the data to be

recorded and stored in computerised form within monitoring system established under

point (d) of paragraph 2.”

Point (d) of paragraph 2 of this Article states that the managing authority shall:

“(d) establish a system to record and store in computerised form data on each

operation necessary for monitoring, evaluation, financial management, verification and

audit, including data on individual participants in operations, where applicable”.

This empowerment for a delegated act is complemented by a parallel empowerment to adopt

an implementing act to lay down the technical specifications of the system referred to above.

2. MAIN OBJECTIVES AND SCOPE

The main objective of the act is to set out minimum data necessary to be maintained in a

computerised form for the purposes of monitoring, evaluation, financial management,

verification and audit including reporting to the Commission.

In the definition of these data requirements an alignment has been sought with reporting

requirements (including the draft reporting models for annual implementation reports,

payment applications and accounts already discussed in the expert group) in order to ensure

that Member States maintain, in a computerised form, data on operations including data on

individual participants that in aggregated form is used for the purposes of reporting to the

Commision.

Some of data is necessary in computerised form also to fulfil other functions of the managing

authority and the certifying authority (e.g. ensuring compliance with ceilings established at

EU level).

The data requirements set out in in the delegated acts will constitute minimum requirements

established at EU level. The managing authority or the Member State may record and store

additional data in their monitoring systems in particular to facilitate the electronic data

exchange with beneficiaries as set out in Article 112 (3) of the CPR1. In addition, the

remaining information necessary to fulfil the responsibilities of the managing authority,

certifying authority and audit authority may also be kept in an electronic unstructured format

or paper format.

The delegated act will set out a list of data to be recorded and stored and accompanying legal

provisions. This list does not prejudge the technical characteristics or the structure of the

computerised systems established by managing authorities. Without prejudice to the

requirements set out in Article 114(2)(d) CPR it does not pre-determine the format of the data

1 Article 112 of the CPR sets out a derogation for the EMFF from the obligation and the deadline for the set-up

of electronic information exchange systems with beneficiaries (“e-cohesion”).

Version 2 – 28.10.2013

3/53

recorded and stored, unless specifically indicated (e.g. it will be indicated if amounts will be

needed in EUR or that the format/measurement unit will need to be standard within the

system to allow for aggregation). In some cases the data may require the entry of multiple

values for a single operation.

The delegated act also does not prejudge the means by which data is entered or generated

within the system. The data can therefore be entered manually, by way of electronic

information exchange with beneficiaries (e-cohesion), other information systems etc.

It should be possible to record this data, where it is appropriate, at the latest before

submission of the first payment application to the Commission.

3. MAIN ELEMENTS

(1) A definition of data to be recorded and stored in computerised form

(2) Minimum rules on the nature of data recoded and stored

(3) Rules on the protection of individuals with regard to the processing of personal data

linked to individual participants

(4) Annex 1 (as annexed to the fiche)

4. CONTENT

(1) A definition of data to be recorded and stored in computerised form

The data requirements proposed are threefold:

The list of data set out in Annex 1. Some of this data is relevant only for particular

types of operations, or individual Funds (and will not be required for all operations or

Funds). Therefore Annex 1 specifies the applicability of data requirements.

[In order to ensure the recording and storage of information necessary for reporting on

financial instruments in accordance with Article 40 of the CPR, additional data

requirements are necessary for operations implemented through financial instruments.

Therefore, the computerised system should also include the data listed under Article

40 of the CPR, which is set out in more detail in the model for the reporting of

financial instruments (Fiche 4b, already presented to the expert group).]

Specific requirements for the recording and storage of data on individual participants

as set out in article 114(2)(d) and Annex XX CPR (3)(A)(iv)

The rules set out in the CPR and Fund-specific regulations, as well as in other delegated

and implementing acts, particularly those pertaining to reporting need to be taken into

account.

Therefore, where an operation is supported from more than one operational programme,

priority, Fund or under more than one category of regions, the information referred to in

fields 46-139 of Annex 1 should be broken down by operational programme, priority,

Version 2 – 28.10.2013

4/53

Fund or category of region. The indicator data referred to in fields 46 -55 of Annex 1

shall in addition be broken down by investment priority and by gender, where applicable.

(1) The nature of data recoded and stored

The nature and the format of the data recorded and stored for each operation (including where

appropriate, data on individual participants) shall allow for its aggregation where this is

necessary for the purposes of the financial data referred to in Article 102 of the CPR,

payment applications referred to in Article 121 of the CPR, accounts referred to in Article

128 of the CPR, the annual implementation and final reports referred to in Article 44, Article

101 of the CPR and Article 15(iv)(3) and (4) ESF Regulation. It shall also allow the

aggregation of such data cumulatively for the entire programming period. For the ESF, the

data shall be recorded and stored in a way that permits the managing authorities to perform

the tasks related to monitoring and evaluation in conformity with the requirements set out in

Art. 49 CPR and Articles 5 and 15(iv)(4) and (6) and Annex 1 and 2 of the ESF Regulation.

Respective provisions will be included in the delegated act.

(2) The protection of individuals with regard to the processing of personal data linked

to individual participants

Managing authorities will be deemed as data controllers and therefore should ensure adequate

safeguards for the protection of individuals with regard to the personal data recorded and

stored. Managing authorities should, in particular:

Ensure that national data protection laws regarding the processing of of special categories

of data considered sensitive data, as defined by Article 8 of Directive 95/46/EC and the

national legislation implementing it, are respected;

Ensure that data subjects’ rights are duly respected and in particular with reference to the

right to information referred to in Articles 10 and 11 of Directive 95/46/EC, the right to

access referred to in Article 12 of Directive 95/46/EC, the right to object referred to

Articles 14 and 15 of Directive 95/46/EC, and national legislation implementing these

provisions;

Ensure the respect of the principle of data quality, as required under Article 6 of Directive

94/35/EC and national legislation implementing it. In particular the managing authorities

should not process the data on individual participants for purposes other than complying

with the requirements set out in Article 114 (2)(d) of the Common Provisions Regulation.

Managing authorities shall take measures to ensure that the data are accurate and, where

relevant, kept up to date and that maximum periods for the retention of personal data are

set.

Notify the national supervisory authority of the processing of sensitive data as required in

Articles 18 and 19 of Directive 95/46/EC and national legislation implementing it.

Implement appropriate technical and organizational measures to ensure confidentiality

and protect personal data against accidental or unlawful destruction or accidental loss,

Version 2 – 28.10.2013

5/53

alteration, unauthorized disclosure or access, in particular where the processing involves

the transmission of data over a network, and against all other unlawful forms of

processing as required under the provisions of Articles 16 and 17 of Directive 95/46/EC

and national legislation implementing them.

Apply other measures where required in national data protection legislation, seeking,

where appropriate, advice from the national data protection authorities on how to ensure

adequate respect of national data protection legislation implementing Directive 95/46/EC

when processing personal data.

Respective requirements will be included in the delegated act.

5. MAIN CHANGES COMPARED TO THE PERIOD 2007-2013

There is no directly comparable secondary legislation in place for the period 2007-2013.

Annex III of Commission Regulation 1828/2006 sets out a list of information that Member

States must be ready to submit for all operations within 15 working days of the request of the

Commission. Many of the elements proposed for the delegated act in 2014-2020 are derived

from this list.

However, this list is primarily used for audit purposes and does not, for instance, include

elements necessary for monitoring and evaluation, which are required under the new

empowerment provided under Article 114 (8) of the CPR. Therefore, the elements pertaining

to elements categorisation and indicators have been added to the list.

In addition, the basic data on operations, as well data used for the purposes of control and

audit as well as financial management have been reviewed and revised, and adjusted to the

new legislative framework, and therefore new elements have been inserted in this type of

data.

ANNEXES

Annex 1: The list of data to be recorded and stored in computerised form within the

monitoring system referred to under Article 114 (2) (d) of the CPR

.

Version 2 – 28.10.2013

6/53

ANNEX 1: THE LIST OF DATA TO BE RECORDED AND STORED IN COMPUTERISED FORM WITHIN THE MONITORING

SYSTEM REFERRED TO UNDER ARTICLE 114 (2) (D) OF THE CPR

Applicability of data requirements by Fund2 Specification of

applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

Beneficiary

1. Name of the beneficiary

or, in the case of ETC,

lead and other

beneficiaries

X X X X Required for all

operations

supported by the

Fund

Necessary to

identify the

beneficiary, who is

responsible for

initiating or

initiating and

implementing the

operations as set

out in Article 2 of

the CPR. With the

exception of

operations under

the ETC

programmes,

2. Beneficiary ID (unique

identifier of the

beneficiary)4 or, in the

case of ETC, ID of the

lead and other

beneficiaries


operations

supported by the

Fund

YES

2 "X" designates the Fund or Funds for which the data set out in the first column is required.

3 This indicated that the same or similar (not necessarily identical) information is included in Annex II of the Commission Regulation 1828/2006 for the period 2006-2013.

4 ID is a code that enables the identification of the body e.g. a business registry code.

Version 2 – 28.10.2013

7/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

operations have a

single beneficiary

– the entity the

operation to whom

the document

referred to under

Article 114 (3) (c)

of the CPR is

provided and who

remains

responsible for the

operation vis à vis

the

national/regional

authorities.

3. Names of other bodies

incurring expenditure

within the operation5

X X X X Required for

operations

supported by the

Fund, where

applicable

Necessary to

identify other

bodies (project

partners) who

implement parts of

the operation and

whose expenditure

4. IDs of other bodies

incurring expenditure


operations

5 Including entities who incur expenditure and are reimbursed on the same basis as the beneficiary, excluding contractors and service providers.

Version 2 – 28.10.2013

8/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

within the operation

(unique identifier of

each body)

supported by the

Fund, where

applicable.

is considered

eligible for

reimbursement

under the

operation.

5. Beneficiary/other body


lead and other

beneficiaries incurring

expenditure is/are

- public

- private

(required for each body)


operations

supported by the

Fund

Necessary for the

purposes of

evaluation.

6. VAT no of the

beneficiary/other body


lead and other


expenditure, where

applicable



operations

supported by the

Fund, where

applicable.

Necessary to

assess the VAT

status of the

bodies concerned.

7. An indication of whether

VAT on the expenditure

incurred by the


operations

supported by the

Necessary to

clarify whether

VAT is eligible or

Version 2 – 28.10.2013

9/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

beneficiaries/other body


lead and other


expenditure, is eligible

expenditure in the

operation


Fund, where

applicable.

not. This may

vary from one

body and

operation to

another.

8. Deleted

9. Telephone number of the

beneficiary or, in the

case of ETC, lead and

other beneficiaries


operations

supported by the

Fund

Necessary for

project

management, to

contact

beneficiaries.

10. Email address of the



other beneficiaries


operations

supported by the

Fund

11. Contact person of the



other beneficiaries


operations

supported by the

Fund

12. Address of the




operations

supported by the

Version 2 – 28.10.2013

10/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

other beneficiaries Fund

Operation – basic information

13. Unique identifier of the

operation (ID)


operations

supported by the

Fund

Necessary to

identify the

operation.

YES

14. CCI no of the operation,

where applicable

X X X Required only for

major projects as

defined in Article

90 of the CPR and

Joint Action Plans

as defined in

Article 93 of the

CPR.

Necessary to

identify the

operation vis a vis

the Commission

and SFC 2014.

15. Name of the operation X X X X Required for all

operations

supported by the

Fund

Necessary to

identify the

operation and for

communication

(included in the

list of information

published for each

operation). See

Version 2 – 28.10.2013

11/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

Annex VI of the

CPR.

16. Short summary of the

operation


operations

supported by the

Fund

Included in the list

of information

published for each

operation. See

Annex VI of the

CPR.

YES

17. Post code (s) or other

location indicator6


operations

supported by the

Fund


of information

published for each

operation. See

Annex VI of the

CPR.

18. Date of submission of

the application/proposal

of the operation


operations

supported by the

Fund

Necessary to track

possible appraisal

deadlines,

eligibility

conditions etc.

19. Start date7 X X X X Required for all

operations


of information

YES

6 Based on national rules e.g. municipality, county, region etc.

7 As indicated in the application or grant decision/agreement

Version 2 – 28.10.2013

12/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

supported by the

Fund

published for each

operation. See

Annex VI of the

CPR.

20. Expected date for

physical completion or

full implementation of

the operation 8


operations

supported by the

Fund


of information

published for each

operation. See

Annex VI of the

CPR.

21. Real completion date X X X X Required for all

operations

supported by the

Fund

Necessary e.g. for

the establishment

of the retention

period for

supporting

documents for

operations above

the threshold set

out in Article 131

of the CPR.

YES

22. Start date of the X X X X Required for all Necessary to

8 As indicated in the application or grants decision/agreement

Version 2 – 28.10.2013

13/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

eligibility period of the

operation

operations

supported by the

Fund

assess whether

expenditure has

incurred within the

eligibility period.

23. End date of the

eligibility period of the

operation


operations

supported by the

Fund

24. Body issuing the

approval decision


operations

supported by the

Fund

Audit trail.

YES

25. Approval date X X X X Required for all

operations

supported by the

Fund

Audit trail, but

also necessary e.g.

to assess

consistency with

state aid rules etc.

YES

26. An indication that the

operation is a major

project

X X Required for

major projects as

defined in Article

90 of the CPR

Necessary to

identify as special

rules apply.


operation is joint action

plan

X X X Required for Joint

Action Plans as

defined in Article

Necessary to

identify as special

rules apply.

Version 2 – 28.10.2013

14/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

93 of the CPR


operation includes

funding under the Youth

Employment Initiative

X Required for

operations

supported under

the Youth

Employment

Initiative

Necessary to

identify as special

rules apply.


operation includes state

aid


operations

supported by the

Fund, where

applicable

Necessary to

identify as special

rules apply.


operation is

implemented in the form

of a public private

partnership

X X X Required for

operations which

constitute public

private

partnerships

Necessary to

identify as special

rules apply.

31. Date of signature of first

works contract9

X X Required for

major projects as

defined in Article

90 of the CPR

Necessary to

assess consistency

with Article 92 (3)

of the CPR by

which the

eligibility of

9 Registered upon signature of the contract.

Version 2 – 28.10.2013

15/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

expenditure is

conditional on the

signature of the

first works

contract within a

certain time

period.

32. Location of supporting

documents (address (es))


operations

supported by the

Fund.

Necessary for the

planning of on the

spot verification

and on the spot

audit work.

YES

33. Currency of the

operation


operations

supported by the

Fund

YES

34. CCI code of the

operational programme

from which the

operation is supported


operations

supported by the

Fund

Necessary for the

audit trail, in order

to determine to

which budget

commitment

expenditure is

attributed, under

which priority

YES

35. Priority of the

programme from which


operations

YES

Version 2 – 28.10.2013

16/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

the operation is

supported

supported by the

Fund

expenditure is

declared and to

which programme

priorities and

Funds the

indicator data

should be linked

to.

36. Fund from which the

operation is supported


operations

supported by the

Fund

YES

37. Category of region

- Less developed

region

- Transition region

- More developed

region

X X Required for all

operations

supported by the

Fund

YES (code of

region)

Information on categories of intervention

38. Code(s) for intervention

field

X X X Required for all

operations

supported by the

Fund

This information

is necessary for

the purposes of

monitoring and

evaluation. The

fields and the

codes are derived

from the

nomenclature

39. Code(s) s for form of

finance


operations

supported by the

Fund

40. Code(s) for territory type X X X Required for all

Version 2 – 28.10.2013

17/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

operations

supported by the

Fund

established by the

Commission on

the basis of the

empowerment

provided for in

Article 8 of the

CPR. When each

operation is

associated with a

series of codes, it

becomes possible

to aggregate

financial data for

operations by each

set of codes for the

purposes of

reporting under

Article 102 of the

CPR.

41. Code(s) for territorial

delivery mechanisms


operations

supported by the

Fund

42. Code(s) for thematic

objective


operations

supported by the

Fund

43. Code(s) for ESF

secondary theme

X Required for all

operations

supported by the

Fund

44. Code(s) for economic

activity


operations

supported by the

Fund

45. Code(s) for location X X X Required for all

operations

supported by the

Fund

Data on indicators

Version 2 – 28.10.2013

18/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

46. Title of common and

programme specific

output indicators

relevant for the

operation or, where

required, title of each

common output

indicator, broken down

by gender where

appropriate / required


operations

supported by the

Fund

This information

is necessary for

the purposes of

monitoring and

evaluation.

47. Identifier for the

common and programme

specific output indicators

relevant for the

operation or, where

required, for each

common output indicator 10


operations

supported by the

Fund

48. Measurement unit for

each output indicator


operations

supported by the

10

Includes relevant indicators included in the operational programme and, where required, indicators set out in the Fund-specific rules.

Version 2 – 28.10.2013

19/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

Fund

49. Where appropriate /

required a target for the

output indicator, broken

down by gender where

appropriate / required


operations

supported by the

Fund

50. Achievement level of

each output indicator for

each year of

implementation or at the

end of the operation,

broken down by gender

where

appropriate/required


operations

supported by the

Fund

51. Title of common and

programme specific

result indicators relevant

for the operation or,

where required, title of

each result indicator,

broken down by gender


operations

supported by the

Fund

Version 2 – 28.10.2013

20/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

where appropriate /

required

52. Identifier for common

and programme-specific

result indicators

applicable to the

operation or, where

required, for each

common result

indicator.11


operations

supported by the

Fund


each result indicator


operations

supported by the

Fund

54. Where applicable,

baseline for the result

indicators


operations

supported by the

Fund

55. Where applicable, a

target level for the result

indicator, broken down

by gender, where


operations

supported by the

Fund

11

Includes relevant programme-specific indicators included in the operational programme and the common and YEI indicators required in the Fund-specific Regulations

Version 2 – 28.10.2013

21/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

required


each result target and

baseline


operations

supported by the

Fund

57. Achievement level of

each result indicator for

each year of

implementation, broken

down by gender, where

required


operations

supported by the

Fund

Operation – budget (amounts in the currency used in the operation)

58. Approved total eligible

cost of the operation in

the grant

decision/agreement


operations

supported by the

Fund

Audit trail and

financial reporting

Already included

in Art 102 of the

CPR.

Information on

revenues is

necessary to

YES (total

eligible

expenditure to be

paid)

59. Public support

corresponding to total

eligible costs of the

operation as set out in

the grant

decision/agreement12


operations

supported by the

Fund

YES

(corresponding

public

contribution)

12

Total public support, including any public funding from the beneficiary or other bodies incurring expenditure within the operation.

Version 2 – 28.10.2013

22/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

60. The amount of public

support13

granted to the

beneficiary, as set out in

the grant/decision

agreement


operations

supported by the

Fund

ensure the

application of

Article 55(6) of

the CPR.

61. Revenue generated by

the operation during the

implementation of the

operation as set out in

the application and /or

grant decision/agreement

X X X X Required where

operations

generate revenue

during their

implementation

and do not fall

under the

provisions of

Article 54 (1)-(6)

of the CPR, but

under Article 55

(6) of the CPR.

Operation – payments to the beneficiary (amounts in the currency used in the operation)

62. Date of receipt of each

payment claim from the

beneficiary


operations

supported by the

Audit trail, Article

121 and 122 of the

CPR.

YES

13

The grant amount awarded to the beneficiary, without the possible public funding from the beneficiary or other bodies incurring expenditure within the operation.

Version 2 – 28.10.2013

23/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

Fund, where

applicable

63. Date of each payment to

the beneficiary


operations

supported by the

Fund, where

applicable

64. Amount of each

payment to the

beneficiary14


operations

supported by the

Fund, where

applicable

64 A Eligible expenditure

forming the basis for each

payment to the beneficiary

X X X X YES

64 B Public support

corresponding to the eligible

expenditure forming the

basis for each payment

X X X X

65. Date of each advance

payment to the

beneficiary


operations

supported by the

14

Amount of programme contributions effectively paid as eligible expenditure in the meaning of Article 36 (1) (a), (b) and (d) (4) In the case of financial instruments.

Version 2 – 28.10.2013

24/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

Fund, where

applicable

66. Amount of each advance

payment paid to the

beneficiary


operations

supported by the

Fund, where

applicable

67. Revenue generated by

the operation during its

implementation which

has not been taken into

account in the initial

grant decision/agreement

and which leads to a

reduction of eligible

expenditure in

accordance with Article.

55(6) of the CPR15


operations which

generate revenue

during their

implementation

and do not fall

under Article 54

p. (1)-(6) of the

CPR, but under

Article 55 (6)..

YES

Operation - recoveries and recoverable and irrecoverable amounts (amounts in the currency used in the operation)

68. Basis for each recovery

- Article 135 of the


operations

Audit trail,

aggregate figures

15

To be recorded at the latest with the final payment to the beneficiary.

Version 2 – 28.10.2013

25/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

CPR

- Article 135 and

Article 61 of the

CPR (durability)

supported by the

Fund

based on these

fields are

necessary to

complete the

annual accounts

and reconcile

these with

payment

applications.

69. Date of each recovery

decision


operations

supported by the

Fund

70. Total expenditure

affected by each

recovery decision


operations

supported by the

Fund

YES

71. Total public support

affected by each

recovery decision


operations

supported by the

Fund

YES

72. Date of each recovery16


operations

supported by the

Fund

73. Total public support

recovered for each


operations

16

Date of receipt of amounts recovered from the beneficiary. Where amounts are paid back in instalments, the date of receipt for each instalment.

Version 2 – 28.10.2013

26/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

recovery17

supported by the

Fund.

74. Total expenditure

corresponding to the

public support

recovered, for each

recovery18


operations

supported by the

Fund

75. Irrecoverable

expenditure


operations

supported by the

Fund

76. Public support


irrecoverable

expenditure


operations

supported by the

Fund

The use of different forms of grants (amounts in the currency used in the operation)

Costs actually incurred and paid

[147]: Contract type

(works/provision of


operations

This information

is necessary for

17

For amounts actually paid back by the beneficiary, for each instalment, where applicable. Without interest or penalties. 18

For amounts actually paid back by the beneficiary, for each instalment, where applicable.

Version 2 – 28.10.2013

27/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

services/provision of goods)

if subject to public

procurement where contract

is above EU thresholds19

[148]: Contract amount (in

currency of the operation

[149]: The procurement

procedure used

[150]: name of the

contractor

[151]: unique identifier of

the contractor

[152]: eligible expenditure

incurred based on the

contract

supported by the

Fund, where

applicable

the purposes of

sampling by

Commission audit

services and to

facilitate audit and

verifications.

Linked to

expenditure item

but only for

contracts subject

to public

procurement

where the contract

is above EU

thresholds (for

each contract

above EU

thresholds).

77. Eligible expenditure

declared to the

Commission established

on the basis of costs

actually incurred and


operations

supported by the

Fund, where

applicable

For a full

overview of the

use of

reimbursement

methods for

19

There fields are only for contracts subject to public procurement where the contract is above EU thresholds (for each contract above EU threshold).

Version 2 – 28.10.2013

28/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

paid, together with in-

kind contributions and

depreciations, where

appropriate (Article 57

(1) (a) of the CPR)

verifications, audit

and evaluation

purposes.

78. Public support


eligible expenditure

declared to the


on the basis of costs

actually reimbursed and

paid, together with in-

kind contributions and

depreciations, where

appropriate (Article 57

(1) (a) of the CPR)

X X X X

79. Unique identifier for the

expenditure item

included in the eligible

expenditure for the

operation

X X X X Audit trail

Version 2 – 28.10.2013

29/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

80. Amount of the

expenditure item


expenditure for the

operation20

X X X X Audit trail

81. Cost category of the

expenditure item


expenditure for the

operation

X X X X Audit trail

According the cost

category system of

the Member State

82. Name of the counterpart

(supplier / contractor)

issuing the invoice (or

equivalent) for the

expenditure item, where

appropriate21

X X X X Audit trail

20

Low value items can be grouped together provided that they fall in the same cost category 21

Low value items can be grouped together provided that they fall in the same cost category. In the case of grouping, the name of the counterpart is required only when appropriate.

Version 2 – 28.10.2013

30/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

83. Date of the invoice (or

equivalent) for the

expenditure item22

X X X X Audit trail

Standardised scales of unit costs (amounts in the currency used in the operation)


declared to the


on the basis of

standardised scales of

unit costs ( Article 57 (1)

(b) of the CPR)


operations

supported by the

Fund, where

applicable

For a full

overview of the

use of

reimbursement

methods for


and evaluation

purposes.

YES

85. Public support



declared to the


on the basis of standard

scales of unit costs

X X X X

86. Definition of a unit to be X X X X Required for all

22

Low value items can be grouped together provided that they fall in the same cost category. In the case of grouping, the date of the invoice is required when appropriate.

Version 2 – 28.10.2013

31/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

used for the purposes of

unit costs

operations

supported by the

Fund, where

applicable 87. Deleted

88. Deleted

89. Number of units to be

delivered (forecast), per

indicator

X X X X

90. Number of units actually

delivered, per indicator

X X X X

91. Unit cost for a single

unit, per indicator

X X X X

92. Intermediary target for

number of units

(minimum to receive

payment), where

applicable

X X X X

Lump sum payments (amounts in the currency used in the operation)

93. Total eligible

expenditure declared to

the Commission

established on the basis

of lump sums (Article 57

(1) (c) of the CPR)


operations

supported by the

Fund, where

applicable

For a full

overview of the

use of

reimbursement

methods for


and evaluation

YES

94. Public support X X X X

Version 2 – 28.10.2013

32/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations



declared to the


on the basis of lump

sums

purposes.

Necessary also to

verify the

application of the

ceiling of EUR

100 000 in Article

57 (1)(c).

95. Deliverables (outputs or

results) agreed as basis

for disbursement of

lump sum payment

(forecast) for each lump

sum payment


operations

supported by the

Fund, where

applicable

96. Deleted

97. Deleted

98. Deleted

99. Lump sum amount for

each lump sum payment

X X X X

100. Deleted

101. Deleted

Version 2 – 28.10.2013

33/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

Flat rates (amounts in the currency used in the operation)23


declared to the


on the basis of a flat rate

((Article 57 (1) (a) of the

CPR)


operations

supported by the

Fund, where

applicable

For a full

overview of the

use of

reimbursement

methods for


and evaluation

purposes. Flat

rates are in several

cases pre-set at EU

level or subject to

ceilings. This

information is

necessary to verify

the application of

the set rates or

ceilings.

YES

103. Public support



declared to the

commission established

on the basis of a flat rate

X X X X

104. Deleted

23

In case where the calculation basis is the public eligible expenditure, the total eligible expenditure might be equal to the public eligible expenditure. To maintain consistency and to avoid potential future problems related to changes on the calculation basis of the EU co-financing rate these fields for these two amounts should be recorded by the systems.

Version 2 – 28.10.2013

34/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

Payment applications to the Commission (amounts in EUR)24

105. Date of submission

of each payment

application including

expenditure from the

operation


operations

supported by the

Fund

Audit trail.

YES

106. The total amount of


incurred by beneficiaries

and paid in

implementing operations

from the operation

included in each

payment application to

the Commission


operations

supported by the

Fund

YES

107. The total amount of

public expenditure

incurred in




operations

supported by the

Fund

YES

24

In case where the calculation basis is the public eligible expenditure, the total eligible expenditure might be equal to the public eligible expenditure. To maintain consistency and to avoid potential future problems related to changes on the calculation basis of the EU co-financing rate these fields for these two amounts should be recorded by the systems

Version 2 – 28.10.2013

35/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

total amount of eligible

expenditure incurred by

beneficiaries and paid in


from the operation

included in each


the Commission

108. Total amount of

programme

contributions paid to

Financial Instruments

included in payment

applications from the

operation included in

each payment

application to the

Commission


operations

supported by the

Fund

109. Amount of

corresponding public

expenditure to the total

amount of programme



included in payment


operations

supported by the

Fund

Version 2 – 28.10.2013

36/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations



each payment

application to the

Commission


programme

contributions effectively

paid as eligible

expenditure in the

meaning of Article 36

(1) (a), (b) and (d) of the

CPR from the operation

included in each


the Commission


operations

supported by the

Fund

111. Amount of



amount of programme


paid as eligible

expenditure in the




operations

supported by the

Fund

Version 2 – 28.10.2013

37/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations


included in each


the Commission

112. Total amount paid

from the operational

programme as advances

in the context of state aid

(Article 121 (2quater))

of the CPR from the


each payment

application to the

Commission


operations

supported by the

Fund

113. Amount which has

been covered by

expenditure paid by

beneficiaries within 3

years of the payment of

the advance in the

context of state aid


of the CPR from the


each payment


operations

supported by the

Fund

Version 2 – 28.10.2013

38/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

application to the

Commission


not been covered by

expenditure paid by

beneficiaries and for

which the 3 year period

has not elapsed in the



of the CPR from the


each payment

application to the

Commission


operations

supported by the

Fund

Accounts submitted to the Commission (amounts in EUR)25

115. The date of

submission of each set of

the accounts including

expenditure from the


operations

supported by the

Fund

Audit trail

Article 128 of the

CPR.

25

In case where the calculation basis is the public eligible expenditure, the total eligible expenditure might be equal to the public eligible expenditure. To maintain consistency and to avoid potential future problems related to changes on the calculation basis of the EU co-financing rate these fields for these two amounts should be recorded by the systems.

Version 2 – 28.10.2013

39/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

operation

116. Date of submission

of the last accounts into

which expenditure from

the operation was

included following the

completion of the

operation


operations

supported by the

Fund

Audit trail. This is

the date from

which the

retention period

for supporting

documents is

counted for

operations above

EUR 500 0000

(Article 132 (1) of

the CPR)26

.



entered into the

accounting systems of

the Certifying Authority

and which has been

included in the payment

applications submitted to

the Commission from


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

26

There is not political agreement between the co-legislators yet on Article 132 of the CPR. The explanation is based on the Presidency compromise text approved in

COREPER on 19.06.2013.

Version 2 – 28.10.2013

40/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

the operation included

in each set of accounts

118. Total amount of the



amount of eligible

expenditure entered into

the accounting systems

of the Certifying

Authority and which has

been included in the

payment applications

submitted to the

Commission from the


each set of accounts


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

119. Total eligible amount

of expenditure included

in payment applications

withdrawn during the

accounting year from the




operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

120. Corresponding

public expenditure to the


operations

Audit trail.

Aggregate figures

Version 2 – 28.10.2013

41/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

total eligible amount of

expenditure included in


withdrawn during the



each set op accounts

supported by the

Fund

are necessary to

reconcile the

accounts with the

payment

applications.


of expenditure included

in payment applications

recovered during the





operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

122. Corresponding



expenditure included in


recovered during the





operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.


of expenditure to be


operations

Audit trail.

Aggregate figures

Version 2 – 28.10.2013

42/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

recovered as at the end

of the accounting year

from the operation

included in each set of

accounts

supported by the

Fund

are necessary to

reconcile the

accounts with the

payment

applications.

124. Corresponding



expenditure to be

recovered as at the end

of the accounting year

from the operation


accounts


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.


of expenditure of

recoveries effected

pursuant to Article 61

during the accounting

year from the operation


accounts


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

126. Corresponding




operations

supported by the

Audit trail.

Aggregate figures

are necessary to

Version 2 – 28.10.2013

43/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

expenditure of

recoveries effected

pursuant to Article 61 of

the CPR during the




Fund reconcile the

accounts with the

payment

applications.


of expenditure

irrecoverable as at the

end of the accounting



accounts


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

128. Corresponding



expenditure

irrecoverable as at the

end of the accounting



accounts


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

129. Total amount of X X X X Required for all Audit trail.

Version 2 – 28.10.2013

44/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

programme



included in payment



each payment

application to the

Commission

operations

supported by the

Fund

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

130. Amount of



amount of programme



included in payment



each payment

application to the

Commission


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.


programme


paid as eligible


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

Version 2 – 28.10.2013

45/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

expenditure in the




included in each


the Commission

accounts with the

payment

applications.

132. Amount of



amount of programme


paid as eligible

expenditure in the




included in each


the Commission


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

133. Total amount paid

from the operational

programme as advances

in the context of state aid



operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

Version 2 – 28.10.2013

46/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

of the CPR from the


each payment

application to the

Commission

payment

applications.


been covered by

expenditure paid by

beneficiaries within 3

years of the payment of

the advance in the



of the CPR from the


each payment

application to the

Commission


operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.


not been covered by

expenditure paid by

beneficiaries and for

which the 3 year period

has not elapsed in the



operations

supported by the

Fund

Audit trail.

Aggregate figures

are necessary to

reconcile the

accounts with the

payment

applications.

Version 2 – 28.10.2013

47/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations


of the CPR from the


each payment

application to the

Commission

Cross-financing, operations outside the programme area and other elements subject to ceilings

136. An indication that

cross financing is used in

the operation

X X Required for

operations

supported by the

Fund, where

applicable

Cross-financing is

subject to ceilings

set out in Article

88 of the CPR.

The data is

necessary to

monitor that these

ceilings are not

exceeded and to

verify compliance

with these

requirements.

137. (maximum) ERDF

type expenditure co-

financed by the ESF as

set out in the grant

agreement/decision

X Required for

operations

supported by the

Fund, where

applicable.

138. Actual (incurred)

ERDF type expenditure

co-financed by the ESF

X Required for

operations

supported by the

Fund, where

applicable

YES

139. (maximum) ESF X Required for

Version 2 – 28.10.2013

48/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

type expenditure co-

financed by the ERDF as

set out in the grant

agreement/decision

operations

supported by the

Fund, where

applicable

140. Actual (incurred)

ESF type expenditure

co-financed by the

ERDF

X Required for

operations

supported by the

Fund, where

applicable

YES


the operation takes place

(partially or fully)

outside the programme

area but within the

Union

X X X Required for

operations

supported by the

Fund, where

applicable

Article 60 of the

CPR sets out

ceilings for

support from the

ERDF, the

cohesion Fund and

the EMFF to

operations located

outside the

programme area.

This information

is necessary to

monitor

implementation in

order to ensure

that the ceilings

Version 2 – 28.10.2013

49/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

are not exceeded

and to verify

compliance with

these rules.

142. Expenditure incurred

outside the Union

X Required for

operations

supported by the

Fund, where

applicable

Article 13 of the

ESF sets out a

ceiling for support

to expenditure

incurred outside

the Union. This

information is

necessary to

monitor

implementation in

order to ensure

that the ceilings

are not exceeded

and to verify

compliance with

these rules.


the operation is

implemented outside the

Union part of the

X Required only for

operations

supported by

programmes

under the

Necessary to

verify compliance

with Article 19 of

the ETC

Regulation.

YES

Version 2 – 28.10.2013

50/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

programme area European

Territorial

Cooperation goal,

where applicable

144. Expenditure incurred

for land purchase


operations

supported by the

Fund, where

applicable

Article 59 (3) of

the CPR

established a

ceiling for land

purchase. This

information is

necessary to

monitor

implementation in

order to ensure

that the ceilings

are not exceeded

and to verify

compliance with

these rules.

YES

145. The actual amount

of in-kind contributions

to the operation

X X X X Necessary for

compliance with

Article 59(2) of

the CPR.

146. Expenditure X Required only for Necessary to

Version 2 – 28.10.2013

51/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

incurred in Third

countries covered by

IPA or ENI.

operations under

ETC programmes

that are supported

from IPA or ENI.

verify the

requirement that

an amount equal

to IPA and ENI

allocations is spent

in Third countries.

147. Moved to 80 bis

.

148. Moved

149. Moved

150. Moved

151. Moved

152. Moved

153. Deleted

154. Deleted

Version 2 – 28.10.2013

52/53


applicability

Explanatory

remarks (not

part of the

delegated act)

Included in

Annex III of

Commission

Regulation

1828/20063

Data required ESF

operations

ERDF

operations

CF

operations

EMFF

operations

155. Deleted

156. Deleted

Version 2 – 28.10.2013

53/53

fiche no 17 d - european commissionec.europa.eu/regional_policy/sources/what/future/pdf... ·...

Documents