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Commission Implementing Regulation (EU) No 1011/2014 of 22 September 2014 laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies

EU Regulation No 1011/2014 · Adopted 22 September 2014 · Extends to United Kingdom

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F1Commission Implementing Regulation (EU) No 1011/2014

of 22 September 2014

laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006f1, and in particular Articles 41(4), 102(1), 112(5), 122(3), 124(7), 131(6) and 137(3) thereof,

Whereas:

(1)

Commission Implementing Regulation (EU) No 184/2014f2 lays down provisions necessary for the preparation of programmes. In order to ensure implementation of the programmes financed by the European Structural and Investment Funds (the ‘ESI Funds’), it is necessary to lay down further provisions for the application of Regulation (EU) No 1303/2013. To facilitate a comprehensive view and the access to those provisions, those provisions should be set out in one implementing act.

(2)

In order to ensure consistency and quality of the information submitted by the managing authority to the Commission, including clear statements on the investment's feasibility and economic viability of the major project, a standard format laying down uniform requirements for the structure and the content of the information to notify selected major projects to the Commission should be established.

(3)

With a view to ensuring increased efficiency and transparency in the implementation of programmes financed by the ESI Funds, the model for transmission of financial data, the model for payment applications and, pursuant to Article 41(4) of Regulation (EU) No 1303/2013, the model to be used when submitting additional information concerning financial instruments with the application for payments to the Commission, as well as the model for the accounts for operational programmes should be established.

(4)

For the same purpose, the model for describing the functions and procedures in place in the managing authority and, where appropriate, the certifying authority, and the model for the report and opinion of the independent audit body should be established. They should set out the technical characteristics of each field in the electronic data exchange system. Since those models will form the basis for developing the electronic data exchange system referred to in Article 74(4) of Regulation (EU) No 1303/2013, they should also set out the manner in which data on eligible expenditure will be entered into this system for electronic information exchange.

(5)

Detailed rules need to be set out on the scope and characteristics of the systems supporting electronic exchange of information between beneficiaries and a managing authority, a certifying authority, an audit authority and intermediate bodies so that Member States are given legal certainty on the obligations they must fulfil at the regulatory deadline set out in Article 122(3) of Regulation (EU) No 1303/2013.

(6)

To reduce the administrative burden for beneficiaries in an effective, efficient and satisfactory way for them while ensuring the efficient, effective and secure electronic exchange of information, certain basic requirements and technical characteristics should be specified for the systems referred to in Article 122(3) of Regulation (EU) No 1303/2013.

(7)

Principles and applicable rules should be set out regarding the transmission of documents and data through the systems relating to identifying of the party responsible for uploading the documents and any updates thereto including an alternative solution in the event that force majeure hinders the use of the systems.

(8)

This Regulation should respect the fundamental rights and observe the principles recognised by the Charter of Fundamental Rights of the European Union, and notably the right to protection of personal data. This Regulation should therefore be applied in accordance with these rights and principles. Concerning personal data processed by Member States, Directive 95/46/EC of the European Parliament and of the Councilf3 applies. Concerning the processing of personal data by the Union institutions and bodies and the free movement of such data, Regulation (EC) No 45/2001 of the European Parliament and of the Councilf4 applies.

(9)

The measures provided for in this Regulation are in accordance with the opinion of the Coordination Committee for the European Structural and Investment Funds,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Textual amendments

F1

Regulation revoked (to the extent that it applies to the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund) (31.12.2020) by The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783), regs. 1, 10(b); 2020 c. 1, Sch. 5 para. 1(1)

Footnotes

f1

OJ L 347, 20.12.2013, p. 320.

f2

Commission Implementing Regulation (EU) No 184/2014 of 25 February 2014 laying down pursuant to Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund, the terms and conditions applicable to the electronic data exchange system between the Member States and the Commission and adopting pursuant to Regulation (EU) No 1299/2013 of the European Parliament and of the Council on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal, the nomenclature of the categories of intervention for support from the European Regional Development Fund under the European territorial cooperation goal (OJ L 57, 27.2.2014, p. 7).

f3

Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).

f4

Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).

Contents

  1. Chapter I: MODELS AND FORMAT TO BE USED FOR SUBMISSION OF CERTAIN INFORMATION TO THE COMMISSION
  2. 1Format for notification of a selected major project
  3. 2Model for transmission of financial data
  4. 3Model for the description of the functions and procedures in place for the managing authority and the certifying authority
  5. 4Model for the report of the independent audit body
  6. 5Model for opinion of the independent audit body
  7. 6Model for the payment application including additional information concerning financial instruments
  8. 7Model for the accounts
  9. Chapter II: DETAILED RULES CONCERNING THE EXCHANGES OF INFORMATION BETWEEN BENEFICIARIES AND MANAGING AUTHORITIES, CERTIFYING AUTHORITIES, AUDIT AUTHORITIES AND INTERMEDIATE BODIES
  10. 8Definition and scope of electronic data exchange systems
  11. 9Characteristics of the electronic data exchange systems
  12. 10Transmission of documents and data through the electronic data exchange systems
  13. 11Article 11
  14. Signature
  15. Annex I: Format for the notification of a selected major project
  16. EUROPEAN REGIONAL DEVELOPMENT FUND/COHESION FUND
  17. INFRASTRUCTURE/PRODUCTIVE INVESTMENT
  18. Information required by Article 102(1)(a) of Regulation (EU) No 1303/2013
  19. BODY RESPONSIBLE FOR IMPLEMENTATION OF THE MAJOR PROJECT
  20. A.1Authority responsible for project notification (managing authority or intermediate body)
  21. A.2Body responsible for project implementation (beneficiary)
  22. A.3Is this project a phase of a major project?<type='C' input='M'>
  23. Division
  24. A.4Has the Commission previously approved any part of this major project? <type='C' input='M'>
  25. Division
  26. Division
  27. A.5Has the quality review of the independent experts been completed and their report attached in Part B? <type='C' input='M'>
  28. DESCRIPTION OF THE INVESTMENT, ITS LOCATION, TIMETABLE AND EXPECTED CONTRIBUTION OF THE MAJOR PROJECT TO THE SPECIFIC OBJECTIVES OF THE RELEVANT PRIORITY AXIS OR AXES
  29. B.1Categorisation of project activity
  30. Operational programme or operational programmes and priority axis or priority axes)
  31. B.2.1Division B.2.1
  32. B.3Project description
  33. TOTAL COST AND TOTAL ELIGIBLE COST
  34. C.1Please complete table below on the basis of the format for submission of information set out in accordance with Article 101 of Regulation (EU) No 1303/2013.
  35. Division
  36. Division
  37. C.2Compliance with State aid rules
  38. C.3Total eligible cost calculation
  39. Calculation of the discounted net revenue (Article 61(3)(b) of Regulation (EU) No 1303/2013)
  40. Flat rate method or decreased co-financing rate method (Article 61(3)(a) and Article 61(5) of Regulation (EU) No 1303/2013)
  41. FINANCING PLAN, AND PHYSICAL AND FINANCIAL INDICATORS FOR MONITORING PROGRESS, TAKING ACCOUNT OF THE IDENTIFIED RISKS
  42. D.1Sources of co-financing
  43. D.2Annual plan of total eligible expenditure to be declared to the Commission (financial indicator for monitoring progress)
  44. D.3Output indicatorsand other physical indicators for monitoring progress
  45. D.4Risk assessment
  46. Division
  47. EIS THE PROJECT SUBJECT TO A LEGAL PROCEDURE FOR NON-COMPLIANCE WITH UNION LAW? <TYPE='C' INPUT='M'>
  48. Division
  49. FHAS THE UNDERTAKING PREVIOUSLY BEEN, OR IS IT CURRENTLY, SUBJECT OF A PROCEDURE TO RECOVER UNION SUPPORT FOLLOWING THE RELOCATION OF A PRODUCTIVE ACTIVITY OUTSIDE THE PROGRAMME AREA OR OUTSIDE THE UNION? <TYPE='C' INPUT='M'>
  50. Division
  51. Division
  52. PART BIndependent quality review report
  53. 1THE BODY RESPONSIBLE FOR IMPLEMENTATION OF THE MAJOR PROJECT, AND ITS CAPACITY
  54. Division
  55. 2DESCRIPTION OF THE INVESTMENT AND ITS LOCATION
  56. Division
  57. 3EXPLANATION AS TO HOW IT IS CONSISTENT WITH THE RELEVANT PRIORITY AXES OF THE OPERATIONAL PROGRAMME(S) CONCERNED, AND ITS EXPECTED CONTRIBUTION TO ACHIEVING THE SPECIFIC OBJECTIVES OF THOSE PRIORITY AXES AND THE EXPECTED CONTRIBUTION TO SOCIOECONOMIC DEVELOPMENT
  58. Division
  59. TOTAL COST AND TOTAL ELIGIBLE COST
  60. 4.1Division 4.1
  61. Division
  62. 4.2Division 4.2
  63. 4.2.1Division 4.2.1
  64. Division
  65. 4.2.2Division 4.2.2
  66. Division
  67. Division
  68. FEASIBILITY STUDIES CARRIED OUT, INCLUDING OPTION ANALYSIS, AND THE RESULTS
  69. 5.1Division 5.1
  70. Division
  71. 5.2Division 5.2
  72. Division
  73. 5.3Division 5.3
  74. Division
  75. A COST-BENEFIT ANALYSIS, INCLUDING A FINANCIAL AND AN ECONOMIC ANALYSIS, AND A RISK ASSESSMENT
  76. 6.1Division 6.1
  77. Division
  78. 6.2Division 6.2
  79. Division
  80. 6.3Division 6.3
  81. Division
  82. AN ANALYSIS OF THE ENVIRONMENTAL IMPACT, TAKING INTO ACCOUNT CLIMATE CHANGE ADAPTATION AND MITIGATION NEEDS, AND DISASTER RESILIENCE
  83. 7.1Division 7.1
  84. Division
  85. 7.2Division 7.2
  86. Division
  87. 8THE FINANCING PLAN SHOWING THE TOTAL PLANNED FINANCING RESOURCES AND THE PLANNED SUPPORT FROM THE FUNDS, THE EIB, AND ALL OTHER SOURCES OF FINANCING, TOGETHER WITH PHYSICAL AND FINANCIAL INDICATORS FOR MONITORING PROGRESS, TAKING ACCOUNT OF THE IDENTIFIED RISKS
  88. Division
  89. 9THE TIMETABLE FOR IMPLEMENTING THE MAJOR PROJECT
  90. Division
  91. CONCLUSIONS OF THE INDEPENDENT QUALITY REVIEW
  92. PART CDeclaration of competent national authority
  93. Annex IIModel for the transmission of financial data
  94. Annex III: Model for the description of the functions and procedures in place for the managing authority and the certifying authority
  95. GENERAL
  96. 1.1Division 1.1
  97. 1.2Division 1.2
  98. 1.3Division 1.3
  99. 1.3.1Division 1.3.1
  100. 1.3.2Division 1.3.2
  101. 1.3.3Division 1.3.3
  102. 1.3.4Division 1.3.4
  103. MANAGING AUTHORITY
  104. Managing authority and its main functions
  105. 2.1.1Division 2.1.1
  106. 2.1.2Division 2.1.2
  107. 2.1.3Division 2.1.3
  108. 2.1.4Division 2.1.4
  109. Organisation and procedures of the managing authority
  110. 2.2.1Division 2.2.1
  111. 2.2.2Division 2.2.2
  112. 2.2.3Division 2.2.3
  113. Audit trail
  114. 2.3.1Division 2.3.1
  115. 2.3.2Division 2.3.2
  116. Irregularities and recoveries
  117. 2.4.1Division 2.4.1
  118. 2.4.2Division 2.4.2
  119. CERTIFYING AUTHORITY
  120. Certifying authority and its main functions
  121. 3.1.1Division 3.1.1
  122. 3.1.2Division 3.1.2
  123. 3.1.3Division 3.1.3
  124. Organisation of the certifying authority
  125. 3.2.1Division 3.2.1
  126. 3.2.2Division 3.2.2
  127. Recoveries
  128. 3.3.1Division 3.3.1
  129. 3.3.2Division 3.3.2
  130. 3.3.3Division 3.3.3
  131. INFORMATION SYSTEM
  132. 4.1Division 4.1
  133. 4.2Division 4.2
  134. 4.3Division 4.3
  135. Annex IV: Model for the report of an independent audit body under Article 124(2) of Regulation (EU) No 1303/2013
  136. Introduction
  137. 1.1Division 1.1
  138. 1.2Division 1.2
  139. 1.3Division 1.3
  140. 1.4Division 1.4
  141. Methodology and scope of the work
  142. 2.1Division 2.1
  143. 2.2Division 2.2
  144. 2.3Division 2.3
  145. 2.4Division 2.4
  146. 2.5Division 2.5
  147. 2.6Division 2.6
  148. 2.7Division 2.7
  149. Results of assessment for each authority/system
  150. 3.1Division 3.1
  151. 3.2Division 3.2
  152. Annex VModel 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 XIII to Regulation (EU) No 1303/2013
  153. INTRODUCTION
  154. SCOPE OF THE EXAMINATION
  155. OPINION
  156. (Unqualified opinion)
  157. (Qualified opinion)
  158. (Adverse opinion)
  159. Annex VI
  160. Model for the payment application including additional information concerning financial instruments
  161. PAYMENT APPLICATIONEUROPEAN COMMISSION
  162. Expenditure broken down by priority and category o(Including programme contributions paid to financial instruments (Article 41 of Regulation (EU) No 1303/2013) and advances paid in context of State aid (Article 131(5) of Regulation (EU) No 1303/2013))
  163. CERTIFICATE
  164. APPLICATION FOR PAYMENT
  165. 1Information on programme contributions paid to financial instruments as referred to in Article 41 of Regulation (EU) No 1303/2013 and included in the payment applications (cumulative from the start of the programme)
  166. 2Advances paid in the context of State aid (Article 131(5) of Regulation (EU) No 1303/2013) and included in the payment applications (cumulative from the start of the programme)
  167. Annex VII: Model for the accounts
  168. ACCOUNTS FOR ACCOUNTING PERIOD
  169. EUROPEAN COMMISSION
  170. CERTIFICATE
  171. 1Amounts entered into the accounting systems of the certifying authority — Article 137(1)(a) of Regulation (EU) No 1303/2013
  172. 2Amounts withdrawn and recovered during the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013
  173. 3Amounts to be recovered as at the end of the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013
  174. 4Recoveries effected pursuant to Article 71 of Regulation (EU) No 1303/2013 during the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013
  175. 5Irrecoverable amounts as at the end of the accounting year — Article 137(1)(b) of Regulation (EU) No 1303/2013
  176. 6Amounts of programme contributions paid to financial instruments under Article 41 of Regulation (EU) No 1303/2013 (cumulative from the start of the programme) — Article 137(1)(c) of Regulation (EU) No 1303/2013
  177. 7Advances paid in the context of State aid under Article 131(5) of Regulation (EU) No 1303/2013 (cumulative from the start of the programme) — Article 137(1)(c) of Regulation (EU) No 1303/2013
  178. 8Reconciliation of expenditure — Article 137(1)(d) of Regulation (EU) No 1303/2013