# Commission Regulation (EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds (repealed)

EU Regulation No 438/2001 · adopted 2 March 2001

Commission Regulation (EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds (repealed)

## Introductory text

Commission Regulation (EC) No 438/2001
of 2 March 2001
laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds (repealed)
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## Chapter I: Scope

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## Chapter II: Management and control systems

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## Chapter III: Certification of expenditure

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## Chapter IV: Sample checks on operations

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## Chapter V: Declaration at winding-up of the assistance

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## Chapter VI: Form and content of accounting information to be held and communicated to the Commission on request

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## Chapter VII: General and final provisions

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## Signature

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## Annex I INDICATIVE DESCRIPTION OF INFORMATION REQUIREMENTS FOR A SUFFICIENT AUDIT TRAIL (Article 7)

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## Annex II 

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## Annex III 

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## 1 SCOPE OF INFORMATION ON OPERATIONS TO BE MADE AVAILABLE TO THE COMMISSION ON REQUEST FOR THE PURPOSE OF DOCUMENTARY AND ON-THE-SPOT CHECKS

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## A DATA ON OPERATION (as per grant approval decision)

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## B EXPENDITURE DECLARED ON OPERATION

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## 1 Expenditure declared by final beneficiary for inclusion in expenditure declarations to Commission

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## 2 Data on individual payments by the final beneficiary or the body or firm carrying out the operation (by agreement)

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### Division 2: CLASSIFICATION OF AREAS OF INTERVENTION

## A Areas of intervention

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## B Additional information

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### Division 3: CLASSIFICATION

### Division 1: Productive environment

## 11 Agriculture

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## 12 Forestry

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## 13 Promoting the adaptation and the development of rural areas

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## 14 Fisheries

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## 15 Support for large firms

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## 16 Support for SMEs and craft businesses

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## 17 Tourism

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## 18 Research, technological development and innovation (RTDI)

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## 2 Human resources

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### Division 3: Basic infrastructure

## 31 Transport infrastructure

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## 32 Telecommunications infrastructure and information society

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## 33 Energy infrastructures (production, delivery)

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## 34 Environmental infrastructure (including water)

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## 35 Spatial planning and rehabilitation

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### Division 36: Social and public health infrastructure

### Division 4: Miscellaneous

## 41 Technical assistance and innovative actions (ERDF, ESF, EAGGF, FIFG)

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## Annex V: PREFERRED TECHNICAL SPECIFICATIONS FOR THE TRANSFER OF COMPUTER FILES TO THE COMMISSION

## 1 Transfer means

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## 2 Preferred standard for the compilation of an extract from Member States' Computer files

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## 3 Documentation

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Source: https://www.legislation.gov.uk/eur/2001/438 (the official version)
Page: https://openlegislation.uk/eu-regulation-2001-438
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.