Article 8
1
The financial contribution from the Fund shall be used within eighteen months from the date on which the Commission has disbursed the full amount of the assistance. Any part of the financial contribution remaining unused by that deadline or found to be used for ineligible operations shall be recovered by the Commission from the beneficiary State.
2
Beneficiary States shall seek all possible compensation from third parties.
3
No later than six months after the expiry of the 18-month period referred to in paragraph 1, the beneficiary State shall present a report on the implementation of the financial contribution from the Fund with a statement justifying the expenditure, indicating any other source of funding received for the operations concerned, including insurance settlements and compensation from third parties.
The implementation report shall set out, depending on the nature of the eligible disaster or emergency:
a
the preventive measures taken or proposed by the beneficiary State to limit future damage and to avoid, to the extent possible, a recurrence of similar natural disasters or public health emergencies, including the use of European Structural and Investment Funds for this purpose;
b
the state of implementation of relevant Union legislation on disaster risk prevention and management;
c
the experience gained from the disaster or emergency and the measures taken or proposed to ensure environmental protection and resilience in relation to climate change, natural disasters and public health emergencies; and
d
any other relevant information on prevention and mitigation measures taken related to the nature of the natural disaster or public health emergency.
The implementation report shall be accompanied by an opinion of an independent audit body, drawn up in accordance with internationally accepted audit standards, establishing whether the statement justifying the expenditure gives a true and fair view and whether the financial contribution from the Fund is legal and regular, in line with Articles 59(5) and 60(5) of Regulation (EU, Euratom) No 966/2012.
At the end of the procedure referred to in the first subparagraph, the Commission shall carry out a closure of the assistance from the Fund.
4
Where the cost of repairing the damage is subsequently met by a third party, the Commission shall require the beneficiary State to reimburse a corresponding amount of the financial contribution from the Fund.
Substituted by Regulation (EU) 2020/461 of the European Parliament and of the Council of 30 March 2020 amending Council Regulation (EC) No 2012/2002 in order to provide financial assistance to Member States and to countries negotiating their accession to the Union that are seriously affected by a major public health emergency.
Substituted by Regulation (EU) No 661/2014 of the European Parliament and of the Council of 15 May 2014 amending Council Regulation (EC) No 2012/2002 establishing the European Union Solidarity Fund.