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Commission Implementing Regulation (EU) No 821/2014Show full title
Commission Implementing Regulation (EU) No 821/2014 of 28 July 2014 laying down rules for the application of Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards detailed arrangements for the transfer and management of programme contributions, the reporting on financial instruments, technical characteristics of information, communication and visibility measures for operations and the system to record and store data
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Article 1U.K.Transfer and management of programme contributions(Article 38(10) of Regulation (EU) No 1303/2013)
1.Where contributions from more than one programme or from more than one priority [F1axis] or measure of the same programme are made to a financial instrument, the body implementing that financial instrument shall keep a separate account or maintain an adequate accounting code for the contribution from each programme, from each priority [F1axis] or measure for reporting and audit purposes.
2.Where national public and private contributions to financial instruments are made at the level of final recipients, in accordance with the [F2Fund-specific] rules, the bodies implementing those financial instruments shall manage national public or private contributions [F3constituting national co-financing and] made at the level of final recipients in accordance with paragraphs 3 to 6.
3.The bodies implementing financial instruments shall keep documentary evidence of the following:
(a)legal agreements concluded with the private or public entities concerning national public or private contributions [F4constituting national co-financing] to be provided by these entities at the level of final recipients;
(b)effective transfer of resources [F4constituting national co-financing] by private or public entities to final recipients;
(c)national public or private contributions [F4constituting national co-financing] and made by private or public entities, reported to the body implementing financial instrument.
4.The bodies implementing financial instruments shall retain overall responsibility for the investment in final recipients including subsequent monitoring of the [F5contributions from programmes][F5contribution from the programme] in accordance with funding agreements.
5.The bodies implementing financial instruments shall ensure that expenditure covered by the national public or private contributions [F6constituting national co-financing] is eligible before declaring it to the managing authority.
6.The bodies implementing financial instruments shall maintain the audit trail for the national public or private contributions [F7constituting national co-financing] down to the level of the final recipient.
Textual Amendments
F1Word in Art. 1(1) omitted in so far as it relates to domestic support for rural development (W.) (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 11(3)(a)
F2Word in Art. 1(2) omitted in so far as it relates to domestic support for rural development (W.) (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 11(3)(b)(i)
F3Words in Art. 1(2) omitted in so far as they relate to domestic support for rural development (W.) (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 11(3)(b)(ii)
F4Words in Art. 1(3) omitted in so far as they relate to domestic support for rural development (W.) (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 11(3)(c)
F5Words in Art. 1(4) substituted in so far as they relate to domestic support for rural development (W.) (26.3.2021) by The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 11(3)(d)
F6Words in Art. 1(5) omitted in so far as they relate to domestic support for rural development (W.) (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 11(3)(e)
F7Words in Art. 1(6) omitted in so far as they relate to domestic support for rural development (W.) (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 11(3)(f)
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