{
  "url": "https://openlegislation.uk/eu-regulation-2014-480/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-480/annex-III.json",
  "legislation": "eur/2014/480",
  "legislation_title": "Commission Delegated Regulation (EU) No 480/2014 of 3 March 2014 supplementing 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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-480",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": "List of data to be recorded and stored in computerised form in the monitoring system (referred to in Article 24)",
  "text": "Data is required for operations supported by the ESF, the ERDF, the Cohesion Fund and the EMFF unless otherwise specified in the second column.\nIn case of the ETC, beneficiaries shall include the lead beneficiary and other beneficiaries.\nBeneficiary includes, where applicable, other bodies incurring expenditure under the operation which is treated as expenditure incurred by the beneficiary.\nFor ESF, the common result indicators include the indicators set out in Annex I and II of the Regulation (EU) No 1304/2013.\nDirective 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors (OJ L 134, 30.4.2004, p. 1).\nDirective 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (OJ L 134, 30.4.2004, p. 114).\nDirective 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts (OJ L 94, 28.3.2014, p. 1).\nData fields\nIndication of Funds for which data is not required\nData on the beneficiary\n1.\nName or unique identifier of each beneficiary\n2.\nInformation whether the beneficiary is a public law body or a private law body or a natural person\n3.\nInformation whether VAT on expenditure incurred by the beneficiary is non-recoverable under national VAT legislation\n4.\nContact details of the beneficiary\nData on the operation\n5.\nName or unique identifier of the operation\n6.\nShort description of the operation\n7.\nDate of submission of the application for the operation\n8.\nStarting date as indicated in the document setting out the conditions for support\n9.\nEnd date as indicated in the document setting out the conditions for support\n10.\nActual date when the operation is physically completed or fully implemented\n11.\nBody issuing the document setting out the conditions for support\n12.\nDate of the document setting out the conditions for support\n13.\nInformation whether the operation is a major project and CCI\nNot applicable to the ESF and the EMFF\n14.\nInformation whether the operation is a joint action plan and CCI\nNot applicable to the EMFF\n15.\nInformation whether the operation includes funding under the Youth Employment Initiative (YEI)\nNot applicable to the ERDF, the Cohesion Fund and the EMFF\n16.\nInformation whether the public support for the operation will constitute State aid\n17.\nInformation whether the operation is implemented under a public-private-partnership structure\nNot applicable to the EMFF\n18.\nCurrency of the operation\n19.\nCCI of the programme(s) under which the operation is supported\n20.\nPriority or priorities of the programme(s) under which the operation is supported\n21.\nFund(s) from which the operation is supported\n22.\nCategory of region concerned\nNot applicable to the Cohesion Fund and the EMFF\nData on categories of intervention\n23.\nCode(s) for intervention field\nNot applicable to the EMFF\n24.\nCode(s) for form of finance\nNot applicable to the EMFF\n25.\nCode(s) for territory type\nNot applicable to the EMFF\n26.\nCode(s) for territorial delivery systems\nNot applicable to the EMFF\n27.\nCode(s) for thematic objective\nNot applicable to the ESF and the EMFF\n28.\nCode(s) for ESF secondary theme\nNot applicable to the ERDF, the Cohesion Fund and the EMFF\n29.\nCode(s) for economic activity\nNot applicable to the EMFF\n30.\nCode(s) for location\nNot applicable to the EMFF\nData on indicators\n31.\nName and unique identifier for each of the common and programme specific output indicators relevant for the operation or where required by the Fund-specific rules, name and unique identifier for each common output indicator broken down by gender for participants\n32.\nMeasurement unit for each output indicator\n33.\nTarget value for the output indicator, broken down by gender where applicable\n34.\nAchievement level of each output indicator for each calendar year, where applicable broken down by gender\n35.\nName and unique identifier for each of the common and programme specific result indicators relevant for the operation, or where required by the Fund-specific rules, name and unique identifier for each common result indicator, broken down by gender where applicable\n36.\nMeasurement unit for each result indicator\n37.\nBaseline value for each result indicator provided\nNot applicable to the ESF\n38.\nTarget value for the result indicator provided, where applicable broken down by gender\nNot applicable to the ERDF and the Cohesion Fund\n39.\nMeasurement unit for each result target and baseline value\n40.\nAchievement level of each result indicator provided for each calendar year, where applicable broken down by gender\nNot applicable to the ERDF and the Cohesion Fund\nFinancial data on each operation (in the currency applicable to the operation)\n41.\nAmount of the total eligible cost of the operation approved in the document setting out the conditions for support\n42.\nAmount of the total eligible costs constituting public expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013\n43.\nAmount of public support, as set out in the document setting out the conditions for support\nData on payment claims from the beneficiary (in the currency applicable to the operation)\n44.\nDate of receipt of each payment claim from the beneficiary\n45.\nDate of each payment to the beneficiary on basis of payment claim\n46.\nAmount of eligible expenditure in payment claim forming the basis for each payment to the beneficiary, accompanied, for operations subject to the form of support referred to in point (e) of the first subparagraph of Article 67(1) of Regulation (EU) No 1303/2013, by a reference to the corresponding fulfilled financing condition\n47.\nAmount of public expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 corresponding to the eligible expenditure forming the basis for each payment\n48.\nAmount of each payment to the beneficiary on basis of payment claim\n49.\nNet revenue generated by the operation during its implementation not taken into account in the document setting out the conditions for support and deducted from the eligible expenditure\n50.\nStart date of on the spot verifications on the operation carried out pursuant to Article 125(5)(b) of Regulation (EU) No 1303/2013\n51.\nDate of on the spot audits of the operation pursuant to Article 127(1) of Regulation (EU) No 1303/2013 and Article 28 of this Regulation\n52.\nBody carrying out the audit or verification\nData on expenditure in payment claim from beneficiary based on real costs(in the currency applicable to the operation)\n53.\nEligible expenditure declared to the Commission established on the basis of costs actually incurred and paid, together with in-kind contributions and depreciations, where applicable\n54.\nPublic expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 corresponding to the eligible expenditure declared to the Commission established on the basis of costs actually reimbursed and paid, together with in-kind contributions and depreciations, where applicable\n55.\nContract type if the contract award is subject to the provisions of Directive 2004/17/EC or Directive 2004/18/EC (works/provision of services/provision of goods) or Directive 2014/23/EU of the European Parliament and of the Council\n56.\nContract amount if the contract award is subject to the provisions of Directive 2004/17/EC or Directive 2004/18/EC or Directive 2014/23/EU\n57.\nEligible expenditure incurred and paid based on a contract if the contract is subject to the provisions of Directive 2004/17/EC or Directive 2004/18/EC or Directive 2014/23/EU\n58.\nThe procurement procedure used if the contract award is subject to the provisions of Directive 2004/17/EC or Directive 2004/18/EC or Directive 2014/23/EU\n59.\nName or unique identifier of the contractor if the contract award is subject to the provisions of Directive 2004/17/EC or Directive 2004/18/EC or Directive 2014/23/EU\nData on expenditure in payment claim from beneficiary based on standard scales of unit costs (amounts in the currency applicable to the operation)\n60.\nAmount of eligible expenditure declared to the Commission established on the basis of standard scales of unit costs\n61.\nPublic expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 corresponding to the eligible expenditure declared to the Commission established on the basis of standard scales of unit costs\n62.\nDefinition of a unit to be used for the purposes of the standard scale of unit costs\n63.\nNumber of units delivered as indicated in the payment claim for each unit item\n64.\nUnit cost for a single unit for each unit item\nData on expenditure in payment claim from beneficiary based on lump sum payments (amounts in the currency applicable to the operation)\n65.\nAmount of eligible expenditure declared to the Commission established on the basis of lump sums\n66.\nPublic expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 corresponding to the eligible expenditure declared to the Commission established on the basis of lump sums\n67.\nFor each lump sum, deliverables (outputs or results) agreed in the document setting out the conditions for support as the basis for disbursement of lump sum payments\n68.\nFor each lump sum, agreed amount in the document setting out the conditions for support\nData on expenditure in payment claim from beneficiary based on flat rates (in the currency applicable to the operation)\n69.\nAmount of eligible expenditure declared to the Commission established on the basis of a flat rate\n70.\nPublic expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 corresponding to the eligible expenditure declared to the Commission established on the basis of a flat rate\nData on recoveries from the beneficiary\n71.\nDate of each recovery decision\n72.\nAmount of public support affected by each recovery decision\n73.\nTotal eligible expenditure affected by each recovery decision\n74.\nDate of receipt of each amount paid back by the beneficiary following a recovery decision\n75.\nAmount of public support paid back by the beneficiary following a recovery decision (without interest or penalties)\n76.\nTotal eligible expenditure corresponding to the public support paid back by the beneficiary\n77.\nAmount of public support irrecoverable following a recovery decision\n78.\nTotal eligible expenditure corresponding to irrecoverable public support\nData on payment applications to the Commission (in EUR)\n79.\nDate of submission of each payment application including eligible expenditure from the operation\n80.\nThe total amount of eligible expenditure incurred by the beneficiary and paid in implementing the operation included in each payment application, accompanied, for operations subject to the form of support referred to in point (e) of the first subparagraph of Article 67(1) of Regulation (EU) No 1303/2013, by a reference to the corresponding fulfilled financing condition\n81.\nThe total amount of public expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 of the operation included in each payment application\n82.\nWhere the operation is a financial instrument, the total amount of programme contributions paid to the financial instruments included in each payment application\n83.\nWhere the operation is a financial instrument, the total amount of public expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 corresponding to the total amount of programme contributions paid to financial instruments included in each payment application\n84.\nWhere the operation is a financial instrument, the total amount of programme contributions effectively paid as eligible expenditure in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 included in each payment application\n85.\nWhere the operation is a financial instrument, the total amount of public expenditure corresponding to the total amount of programme contributions effectively paid as eligible expenditure, in the meaning of Article 42(1)(a), (b) and (d) of Regulation (EU) No 1303/2013 included in each payment application\n86.\nIn the case of State aid where Article 131(5) of Regulation (EU) No 1303/2013 applies, the amount paid to the beneficiary under the operation as an advance included in each payment application\n87.\nIn the case of State aid where Article 131(5) of Regulation (EU) No 1303/2013 applies, the amount of the advance included in a payment application which, within three years of the payment of the advance, has been covered by expenditure paid by the beneficiary or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10), by the body receiving the aid\n88.\nIn the case of State aid where Article 131(5) of Regulation (EU) No 1303/2013 applies, the amount paid to the beneficiary under the operation or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (a) of Article 2(10), to the body receiving the aid, as an advance included in a payment application which has not been covered by expenditure paid by the beneficiary and for which the three-year period has not yet elapsed\n89.\nAmount of eligible expenditure included in each payment application on the basis of Article 14(1) of Regulation (EU) No 1304/2013\nNot applicable to the ERDF, the Cohesion Fund, the EMFF\n90.\nAmount of public expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 included in each payment application on the basis of Article 14(1) of Regulation (EU) No 1304/2013\nNot applicable to the ERDF, the Cohesion Fund, the EMFF\nData on accounts submitted to the Commission under Article 138 of Regulation (EU) No 1303/2013 (in EUR)\n91.\nThe date of submission of each set of accounts including expenditure under the operation\n92.\nDate of submission of the accounts in which the final expenditure of the operation is included following the completion of the operation (where the total eligible expenditure is EUR 1 000 000 or more (Article 140 of Regulation (EU) No 1303/2013))\n93.\nTotal amount of eligible expenditure of the operation entered into the accounting systems of the certifying authority which has been included in the accounts\n94.\nTotal amount of public expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 incurred in implementing the operation corresponding to the total amount of eligible expenditure entered into the accounting systems of the certifying authority which has been included in the accounts\n95.\nTotal amount of payments made to the beneficiary under Article 132(1) of Regulation (EU) No 1303/2013 corresponding to the total amount of eligible expenditure entered into the accounting systems of the certifying authority which has been included in the accounts\n96.\nTotal eligible expenditure of the operation withdrawn during the accounting year included in the accounts\n97.\nTotal public expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 corresponding to the total eligible expenditure withdrawn during the accounting year included in the accounts\n98.\nTotal eligible expenditure of the operation recovered during the accounting year included in the accounts\n99.\nTotal public expenditure corresponding to the total eligible expenditure of the operation recovered during the accounting year included in the accounts\n100.\nTotal eligible expenditure of the operation to be recovered as at the end of the accounting year included in the accounts\n101.\nTotal public expenditure of the operation corresponding to the total eligible expenditure to be recovered as at the end of the accounting year included in the accounts\n102.\nFor the operation included in each set of accounts, total eligible amount of expenditure recovered pursuant to Article 71 of Regulation (EU) No 1303/2013 during the accounting year\n103.\nFor the operation included in each set of accounts, public expenditure as defined in Article 2(15) of Regulation (EU) No 1303/2013 corresponding to the total eligible amount of expenditure recovered pursuant to Article 71 of that Regulation during the accounting year\n104.\nTotal eligible amount of expenditure of the operation irrecoverable as at the end of the accounting year included in the accounts\n105.\nTotal public expenditure of the operation corresponding to the total eligible amount of expenditure irrecoverable as at the end of the accounting year included in the accounts\nData on specific types of expenditure subject to ceilings\n106.\nAmount of incurred and paid ERDF-type expenditure co-financed by the ESF under Article 98(2) of Regulation (EU) No 1303/2013\nNot applicable to the ERDF, the Cohesion Fund and the EMFF\n107.\nAmount of incurred and paid ESF-type expenditure co-financed by the ERDF under Article 98(2) of Regulation (EU) No 1303/2013\nNot applicable to the ESF, the Cohesion Fund and the EMFF\n108.\nAmount of incurred and paid expenditure outside the programme area but within the Union, under article 70(2) of Regulation (EU) No 1303/2013 and Article 13(2) of Regulation (EU) No 1304/2013\n109.\nAmount of incurred and paid expenditure outside the Union under Article 13(3) of Regulation (EU) No 1304/2013\nNot applicable to the ERDF, the Cohesion Fund and the EMFF\n110.\nAmount of incurred and paid expenditure outside the Union part of the programme area under Article 20(2) of Regulation (EU) No 1299/2013\nNot applicable to the ESF, the Cohesion Fund and the EMFF\n111.\nAmount of incurred and paid expenditure for land purchase under Article 69(3)(b) of Regulation (EU) No 1303/2013\n112.\nAmount of in-kind contributions to the operation under Article 69(1) of Regulation (EU) No 1303/2013\n113.\nAmount of incurred and paid expenditure in third countries covered by the Instrument for Pre-Accession Assistance or by the European Neighbourhood Instrument for ETC operations\nNot applicable to the ESF, the Cohesion Fund and the EMFF",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Annexes 2-4 omitted for specified purposes (31.12.2020) by virtue of The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783), regs. 1, 5(17); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Commission Delegated Regulation (EU) 2019/886 of 12 February 2019 amending and correcting Delegated Regulation (EU) No 480/2014 as regards the provisions on financial instruments, simplified cost options, audit trail, scope and content of audits of operations and methodology for the selection of the sample of operations and Annex III."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Deleted by Commission Delegated Regulation (EU) 2015/616 of 13 February 2015 amending Delegated Regulation (EU) No 480/2014 as regards references therein to Regulation (EU) No 508/2014 of the European Parliament and of the Council."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "In case of the ETC, beneficiaries shall include the lead beneficiary and other beneficiaries."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Beneficiary includes, where applicable, other bodies incurring expenditure under the operation which is treated as expenditure incurred by the beneficiary."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "For ESF, the common result indicators include the indicators set out in Annex I and II of the Regulation (EU) No 1304/2013."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors (OJ L 134, 30.4.2004, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (OJ L 134, 30.4.2004, p. 114)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Directive 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award of concession contracts (OJ L 94, 28.3.2014, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/480/annex/III",
    "retrieved_at": "2026-11-01T14:47:41.913716+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}