http://www.legislation.gov.uk/eur/2014/447/article/5Commission Implementing Regulation (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an Instrument for Pre-accession assistance (IPA II)Commission Implementing Regulation (EU) No 447/2014Commission Implementing Regulation (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an Instrument for Pre-accession assistance (IPA II)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0447-20200701texttext/xmlen2020-07-01 TITLE I <Strong>SUBJECT MATTER AND GENERAL FRAMEWORK FOR IMPLEMENTATION OF IPA ASSISTANCE</Strong> CHAPTER II <Strong> <Emphasis>General Framework for Implementation of IPA II Assistance</Emphasis> </Strong> Framework agreements and sectoral agreements Article 5 1 The Commission and the IPA II beneficiary shall conclude a framework agreement setting out specific arrangements for the management, control, supervision, monitoring, evaluation, reporting and audit of IPA II assistance committing the IPA II beneficiary to transpose into its legal order the relevant Union regulatory requirements. The framework agreement may be complemented by sectoral agreements setting out specific provisions for the management and implementation of IPA II assistance in specific policy areas or programmes. 2 IPA II assistance shall only be granted to the IPA II beneficiary after the framework agreement referred to in paragraph 1 has entered into force. Where sectoral agreements are concluded, IPA II assistance under the policy area or programme concerned shall be granted after the entry into force of both the framework agreement and the applicable sectoral agreement. 3 The framework agreement shall apply to all financing agreements referred to in Article 6. Sectoral agreements, where relevant, shall apply to all financing agreements concluded in relation to the policy area or programme covered by the sectoral agreement. 4 The framework agreement and, where relevant, sectoral agreements shall lay down, in particular, detailed provisions concerning: a the structures and authorities needed for the management, control, supervision, monitoring, evaluation, reporting and audit of IPA II assistance, as well as their functions and responsibilities; b conditions and control requirements for: the establishment of the required structures and authorities by the IPA II beneficiary in order to allow for entrusting budget implementation tasks of IPA II assistance; the monitoring, suspension or termination of the budget implementation tasks entrusted; c programming and implementation of IPA II assistance and in particular provisions concerning aid intensities, rates of Union contribution and eligibility; d procurement, grant and other award procedures, in accordance with Articles 1(3), 8 and 10 of Regulation (EU) No 236/2014; e rules on taxes, customs duties and other fiscal charges in accordance with Article 5 of Regulation (EU) No 236/2014; f requirements for payments, examination and acceptance of accounts and financial corrections procedures and de-commitment of unused funds; g protection of the financial interests of the Union, as provided for in Article 7 of Regulation (EU) No 236/2014, and provisions on the reporting of fraud and other irregularities; h transparency, visibility, information and publicity requirements.