# Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, Article 23: Consolidated Annual Activity report

Extent: E+W+S+N.I.

1. The authorising officer shall report annually to the governing board on the performance of his or her duties for year N-1 in the form of a consolidated annual activity report containing:
(a) information on:
(i) the achievement of the objectives and results set in the annual work programme referred to in Article 33 through the reporting on performance indicators;
(ii) the implementation of the PPP body's annual work programme, budget and staff resources;
(iii) organisational management and the efficiency and effectiveness of the internal control systems including the implementation of the body's anti-fraud strategy, the summary of number and type of internal audits carried out by the internal auditor, the internal audit capabilities, the recommendations made and the action taken on those recommendations and on the recommendations of previous years, as referred to in Articles 28 and 30;
(iv) any observations of the Court of Auditors and the actions taken on those observations;
(v) the service-level agreements concluded in accordance with Article 20(2).
(b) a declaration of the authorising officer stating whether he or she has a reasonable assurance that unless otherwise specified in any reservations related to defined areas of revenue and expenditure:
(i) the information contained in the report presents a true and fair view;
(ii) the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management;
(iii) the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.
2. The consolidated annual activity report shall indicate the results of the operations by reference to the objectives set and performance considerations, the risks associated with the operations, the use made of the resources provided and the efficiency and effectiveness of the internal control systems, including an overall assessment of the costs and benefits of controls.
The consolidated annual report shall be submitted to the governing board for assessment.
3. No later than 1 July each year, the governing board shall send the consolidated annual activity report together with its assessment of it to the Court of Auditors, the Commission, the European Parliament and the Council.
4. Additional reporting requirements may be laid down in the constituent act in duly justified cases, in particular when it is required by the nature of the field in which the PPP body operates.
5. Once assessed by the governing board, the annual activity report shall be published on the website of the PPP body.

---
Source: https://www.legislation.gov.uk/eur/2019/887/article/23 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-887/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.