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Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities

EU Regulation No 1042/2014 · Adopted 25 July 2014 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Delegated Regulation (EU) No 1042/2014

of 25 July 2014

supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 514/2014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis managementf1, and in particular Articles 26(4) and 29(1) thereof,

Whereas:

(1)

To ensure the continuity between the implementation of the previous Funds under the General Programme ‘Solidarity and Management of Migrations Flows’ 2007-2013 framework and of the Specific Regulations under the 2014-2020 framework, Regulation (EU) No 514/2014 has largely been modelled on the rules in force for the previous Funds, but taking into account the changes introduced in the shared management by Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Councilf2.

(2)

To ensure that the bodies implementing the national programmes have the capacity to fulfil their task efficiently and in line with the objectives and priorities set out in the Specific Regulations referred to in Article 2(a) of Regulation (EU) No 514/2014, rules should be laid down for designating them, supervising their designation and ending it where necessary.

(3)

To ensure that the scope of their responsibilities enable them to implement the national programme, it is necessary to lay down rules defining the management and control responsibilities of the Responsible Authorities, in particular the conditions under which they may delegate or outsource some of their tasks.

(4)

The selection and award procedure for granting the Union contribution under national programmes should comply with the principles of transparency, non-discrimination and equal treatment. It is therefore necessary to lay down the conditions under which Member States should implement the actions under the national programmes, in particular to identify under which circumstances the Responsible Authority may implement projects directly.

(5)

In all Member States, the audits should be effective, have the appropriate scope and be carried out in accordance with the International Standards on Auditing. For this purpose, the status and auditing standards of the Audit Authorities should be clearly defined.

(6)

To ensure that the audit activities of the Audit Authorities allow them to support their audit opinions, the different types of audit activities should be defined.

(7)

It is important that the results of the Audit Authority's activity are timely and adequately reported to the designating authority as well as to the European Commission. In particular, it is important that the management declaration and the annual summary of the final audit reports and of controls carried out transmitted as part of the annual request for payment reflects well the result of the Audit Authority's work and conclusions. Therefore, the Audit Authority should, as part of its audit work, ensure that information related to its audit activity is adequately reported in these documents.

(8)

In order to allow for the prompt application of the measures provided for in this Regulation and not delay the approval and implementation of the national programmes, the Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union.

(9)

The United Kingdom and Ireland are bound by Regulation (EU) No 514/2014 and are as a consequence bound by this Regulation.

(10)

Denmark is not bound by Regulation (EU) No 514/2014 nor by this Regulation.

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Footnotes

f1

OJ L 150, 20.5.2014, p. 112.

f2

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

Contents

  1. Chapter I: GENERAL PROVISIONS
  2. 1Definitions
  3. Chapter II: THE RESPONSIBLE AUTHORITY
  4. Designation of the responsible authority
  5. 2Criteria and procedure for designating the Responsible Authority
  6. 3Supervision of the Responsible Authority and review of the designation
  7. Management and control responsibilities of the responsible authority
  8. 4Tasks of the Responsible Authority
  9. 5Delegated Authority
  10. 6Outsourcing tasks
  11. Obligations of the Responsible Authority as regards public intervention
  12. 7The role of the Responsible Authority as awarding body
  13. 8Conditions under which the Responsible Authority acts as executing body
  14. 9Selection and award procedure
  15. 10Documents formalising grants when the Responsible Authority acts as awarding body
  16. 11Documents formalising grants when the Responsible Authority acts as executing body
  17. Chapter III: STATUS OF THE AUDIT AUTHORITY AND OBLIGATIONS WITH REGARDS TO AUDITS
  18. 12Status of the Audit Authority
  19. 13Outsourcing audit work
  20. 14Audits
  21. Chapter IV: FINAL PROVISION
  22. 15Entry into force
  23. Signature
  24. Annex: Designation criteria for the Responsible Authority
  25. Internal Environment
  26. Organisational structure
  27. (1)Division (1)
  28. (2)Division (2)
  29. Human resources standards
  30. (1)Division (1)
  31. (2)Division (2)
  32. (3)Division (3)
  33. (4)Division (4)
  34. (5)Division (5)
  35. Control Activities
  36. Selection of projects
  37. (1)Division (1)
  38. (2)Division (2)
  39. Procedures for administrative and on-the-spot controls
  40. (1)Division (1)
  41. (2)Division (2)
  42. (3)Division (3)
  43. Procedures for authorising payment of financial claims submitted by a beneficiary
  44. (1)Division (1)
  45. (2)Division (2)
  46. (3)Division (3)
  47. (4)Division (4)
  48. Procedures for payment
  49. (1)Division (1)
  50. (2)Division (2)
  51. (E)Procedures for accounting
  52. Procedures for advance payments
  53. (1)Division (1)
  54. (2)Division (2)
  55. Procedures for debts
  56. (1)Division (1)
  57. (2)Division (2)
  58. (3)Division (3)
  59. (4)Division (4)
  60. (5)Division (5)
  61. Procedures for detection of irregularities and anti-fraud
  62. (1)Division (1)
  63. (2)Division (2)
  64. (3)Division (3)
  65. (4)Division (4)
  66. (I)Audit trail
  67. Internal Information and Communication
  68. Communication
  69. (1)Procedures to ensure that:
  70. (2)Division (2)
  71. (3)Division (3)
  72. Information systems security
  73. (1)Division (1)
  74. (2)Division (2)
  75. Internal Monitoring and reporting
  76. Internal documents and reports
  77. (1)Documented procedures and corresponding checklists to be completed in order to:
  78. (2)Division (2)
  79. Monitoring of other tasks not carried out by the authorities themselves
  80. (1)Division (1)
  81. (2)Division (2)
  82. (3)Division (3)
  83. Annex II: Model for the annual control report
  84. (1)INTRODUCTION
  85. (2)COMPLIANCE WITH DESIGNATION CRITERIA AND SIGNIFICANT CHANGES IN MANAGEMENT AND CONTROL SYSTEM(S) (if applicable)
  86. (3)CHANGES TO THE AUDIT STRATEGY
  87. (4)SYSTEM AUDITS
  88. (5)AUDITS OF EXPENDITURE
  89. (6)AUDITS OF ACCOUNTS
  90. (7)COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK BY THE AUDIT AUTHORITY (where applicable)
  91. (8)OTHER INFORMATION
  92. OVERALL LEVEL OF ASSURANCE
  93. 9.1Division 9.1
  94. 9.2Division 9.2
  95. ANNEXES TO THE ANNUAL CONTROL REPORT
  96. 10.1Division 10.1
  97. 10.2Division 10.2
  98. 10.3Division 10.3
  99. 10.1Results of system audits
  100. 10.2Results of audits of expenditure
  101. 10.3Results of audits on additional expenditure ( 8 )
  102. ( 1 )Division ( 1 )
  103. ( 2 )Division ( 2 )
  104. ( 3 )If the audit sample drawn from the current financial year includes interim payments and/or final payments clearing advance payments declared in the accounts of previous financial years, these advance payments shall fall within the scope of the audit of expenditure for the sampled interim payments and/or final payment.
  105. ( 4 )The Audit Authority shall report the errors detected in the sample (as amounts and as percentage of the sample) before any financial corrections are applied by the Responsible Authority as a result of the audit work carried out by the Audit Authority.
  106. ( 5 )The total error rate in the population is the Audit Authority's estimation of the total error rate in the ‘ draft accounts ’ for the current financial year. The total error rate shall be calculated before any financial corrections are applied by the Responsible Authority.
  107. ( 6 )Column I shall disclose the financial corrections implemented by the Responsible Authority solely on the auditable population, i.e. the ‘draft accounts’ for the current financial year from which the sample was drawn.
  108. ( 7 )Column J should disclose the residual error rate in the accounts after the Responsible Authority has implemented the financial corrections for the current financial year only.
  109. ( 8 )Division ( 8 )