Division 3.2.2 F1

Description of the procedures to be provided in writing to the staff of the certifying authority and intermediate bodies (date and reference):

1. 3.2.2.1.

   Procedures for drawing up and submitting payment applications:

   • Description of arrangements in place for the certifying authority to access any information on operations, necessary for the purpose of drawing up and submitting payment applications, including the results of management verifications (in line with Article 125 of Regulation (EU) No 1303/2013) and all relevant audits.

   • Description of the procedure by which payment applications are drawn up and submitted to the Commission, including procedure to ensure sending of the final application for interim payment by 31 July following the end of the previous accounting year.

2. 3.2.2.2.

   Description of the accounting system used as a basis for certification of expenditure accounts to the Commission (Article 126(d) of Regulation (EU) No 1303/2013):

   • arrangements for forwarding aggregated data to the certifying authority in case of a decentralised system,

   • the link between the accounting system and the information system described under paragraph 4.1,

   • identification of European Structural and Investment Fund transactions in case of a common system with other Funds.

3. 3.2.2.3.

   Description of the procedures in place for drawing up the accounts referred to in Article 59(5) of Regulation (EU, Euratom) No 966/2012 (Article 126(b) of Regulation (EU) No 1303/2013). Arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law (Article 126(c) of Regulation (EU) No 1303/2013) taking into account the results of all verifications and audits.

4. 3.2.2.4.

   Description, where applicable, of the procedures of the certifying authority in relation to the scope, rules and procedures concerning the effective arrangements set out by the Member State^f1 for the examination of complaints concerning the ESI Funds, in the context of Article 74(3) of Regulation (EU) No 1303/2013.