http://www.legislation.gov.uk/eur/2015/1076/article/5Commission Delegated Regulation (EU) 2015/1076 of 28 April 2015 laying down, pursuant to Regulation (EU) No 1303/2013 of the European Parliament and of the Council, additional rules on the replacement of a beneficiary and on the related responsibilities, and minimum requirements to be included in Public Private Partnership agreements funded by the European Structural and Investment FundsCommission Delegated Regulation (EU) 2015/1076Commission Delegated Regulation (EU) 2015/1076 of 28 April 2015 laying down, pursuant to Regulation (EU) No 1303/2013 of the European Parliament and of the Council, additional rules on the replacement of a beneficiary and on the related responsibilities, and minimum requirements to be included in Public Private Partnership agreements funded by the European Structural and Investment FundsKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32015R1076texttext/xmlen2024-07-16Expert Participation2020-12-31 CHAPTER II<Strong><Emphasis>Minimum requirements to be included in PPP agreements funded by <CommentaryRef Ref="key-730fcf872294a6db9d035c17ad507d861"/><Repeal ChangeId="key-730fcf872294a6db9d035c17ad507d86-1720782253195" CommentaryRef="key-730fcf872294a6db9d035c17ad507d86" RetainText="true" SubstitutionRef="key-730fcf872294a6db9d035c17ad507d86-1720782253196">European Structural and Investment Funds</Repeal><CommentaryRef Ref="key-730fcf872294a6db9d035c17ad507d861"/> <CommentaryRef Ref="key-730fcf872294a6db9d035c17ad507d862"/><Addition ChangeId="key-730fcf872294a6db9d035c17ad507d86-1720782253196" CommentaryRef="key-730fcf872294a6db9d035c17ad507d86">support for rural development and support under Regulation 508/2014</Addition><CommentaryRef Ref="key-730fcf872294a6db9d035c17ad507d862"/> </Emphasis></Strong>(Article 64(4) of Regulation (EU) No 1303/2013)Reporting and audit trailArticle 51The PPP agreement shall contain provisions on the establishment of a reporting and document retention mechanism. This mechanism shall contain the same reporting and document retention obligations as those of the beneficiary who incurs and pays himself for expenditure that is eligible under Article 65 of Regulation (EU) No 1303/2013.2The PPP agreement shall include procedures to ensure the adequate audit trail as set out in Article 25 of Commission Delegated Regulation (EU) No 480/2014. These procedures shall in particular allow for the reconciliation of the payments incurred and paid by the private partner for the implementation of the operation with the expenditure declared by the beneficiary to the Managing authority. Commission Delegated Regulation (EU) No 480/2014 of 3 March 2014 supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund (OJ L 138, 13.5.2014, p. 5). This version of this provision extends to E+W+S+N.I.+ only. A new version of this provision has been created for This version of this provision extends to only. The original version of this provision exists for E+W+S+N.I.+Words in Ch. 2 heading substituted for specified purposes (31.12.2020) by The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783), regs. 1, 8(5); 2020 c. 1, Sch. 5 para. 1(1)Art. 5(2) omitted for specified purposes (31.12.2020) by virtue of The European Structural and Investment Funds Common Provisions Rules etc. (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/783), regs. 1, 8(6); 2020 c. 1, Sch. 5 para. 1(1)