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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 and communication measures for operations and the system to record and store data
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CHAPTER I DETAILED ARRANGEMENTS FOR THE TRANSFER AND MANAGEMENT OF PROGRAMME CONTRIBUTIONS AND REPORTING ON FINANCIAL INSTRUMENTS
Article 1Transfer 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 axis 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 axis 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 Fund-specific rules, the bodies implementing those financial instruments shall manage national public or private contributions constituting 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 constituting national co-financing to be provided by these entities at the level of final recipients;
(b)effective transfer of resources constituting national co-financing by private or public entities to final recipients;
(c)national public or private contributions constituting 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 contributions from programmes in accordance with funding agreements.
5.The bodies implementing financial instruments shall ensure that expenditure covered by the national public or private contributions constituting 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 constituting national co-financing down to the level of the final recipient.
Article 2Model for reporting on financial instruments(Article 46(3) of Regulation (EU) No 1303/2013)
For the specific report referred to in Article 46(1) of Regulation (EU) No 1303/2013, the managing authorities shall use the model set out in Annex I to this Regulation.
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