Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission (c. 341)

1. Introductory Text

2. Article 1. Model for the description of the functions and procedures in place for the managing authority and the certifying authority

3. Article 2. Model for the report of the independent audit body

4. Article 3. Model for opinion of the independent audit body

5. Article 4. Model for the payment application

6. Article 5. Model for the accounts

7. Article 6. Entry into force

8. Signature

9. 1. ANNEX I

      Model for the description of the functions and procedures in place for the managing authority and the certifying authority

      1. 1. GENERAL

         1. 1.1. Information submitted by:

         2. 1.2. The information provided describes the situation on: (dd/mm/yy)

         3. 1.3. System structure (general information and flowchart showing the organisational relationship...

            1. 1.3.1. Managing authority (Name, address and contact point in the managing...

            2. 1.3.2. Certifying authority (Name, address and contact point in the certifying...

            3. 1.3.3. Intermediate bodies (Name, address and contact points in the intermediate...

            4. 1.3.4. When Article 31(5) of Regulation (EU) No 223/2014 applies, indicate...

      2. 2. MANAGING AUTHORITY

         1. 2.1. Managing authority and its main functions

            1. 2.1.1. The status of the managing authority (national public authority or...

            2. 2.1.2. Specification of the functions and tasks carried out directly by...

            3. 2.1.3. Specification of the functions formally delegated by the managing authority,...

            4. 2.1.4. Description of the procedures for ensuring effective and proportionate anti-fraud...

         2. 2.2. Organisation and procedures of the managing authority

            1. 2.2.1. Organisation chart and specifications of the functions of the units...

            2. 2.2.2. Framework to ensure that an appropriate risk management exercise is...

            3. 2.2.3. Description of the following procedures (that should be provided in...

         3. 2.3. Audit trail

            1. 2.3.1. Procedures to ensure an adequate audit trail and archiving system,...

            2. 2.3.2. Instructions given on keeping supporting documents available by beneficiaries/intermediate bodies/managing...

         4. 2.4. Irregularities and recoveries

            1. 2.4.1. Description of the procedure (that should be provided in writing...

            2. 2.4.2. Description of the procedure (including a flowchart setting out the...

      3. 3. CERTIFYING AUTHORITY

         1. 3.1. Certifying authority and its main functions

            1. 3.1.1. The status of the certifying authority (national public authority or...

            2. 3.1.2. Specification of the functions carried out by the certifying authority....

            3. 3.1.3. Functions formally delegated by the certifying authority, identification of the...

         2. 3.2. Organisation of the certifying authority

            1. 3.2.1. Organisation chart and specification of the functions of the units...

            2. 3.2.2. Description of the procedures to be provided in writing to...

         3. 3.3. Recoveries

            1. 3.3.1. Description of the system for ensuring prompt recovery of public...

            2. 3.3.2. Procedures for ensuring an adequate audit trail by maintaining accounting...

            3. 3.3.3. Arrangements for deducting amounts recovered or amounts to be withdrawn...

      4. 4. INFORMATION SYSTEM

         1. 4.1. Description of the information systems including a flowchart (central or...

         2. 4.2. Description of the procedures to verify that IT systems security...

   2. ANNEX II

      Model for the report of an independent audit body under Article 35(2) of Regulation (EU) No 223/2014

      1. 1. Introduction

         1. 1.1. Identify the objective of the report, i.e. to set out...

         2. 1.2. Identify the scope of the report, i.e. the body(ies) covered,...

         3. 1.3. Indicate the body that has prepared the report (Independent Audit...

         4. 1.4. Indicate how the functional independence of the Independent Audit Body...

      2. 2. Methodology and scope of the work

         1. 2.1. Indicate the period and timeframe of the audit (date when...

         2. 2.2. Specify: (a) the extent of the use of audit work...

         3. 2.3. Describe the work done for assessing, in line with Article...

         4. 2.4. Indicate if any contradictory procedures have taken place prior to...

         5. 2.5. Confirm that the work has been carried out taking account...

         6. 2.6. Identify if there were any limitation of scope, in particular...

      3. 3. Results of assessment for each authority/system

         1. 3.1. For each authority/system complete the table:

         2. 3.2. Provide results of the assessment on areas not fully covered...

   3. ANNEX III

      Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex IV to Regulation (EU) No 223/2014

      1. To (Member State authority/body)

      2. INTRODUCTION

      3. SCOPE OF THE EXAMINATION

      4. OPINION

   4. ANNEX IV

      Model for the payment application

      1. PAYMENT APPLICATION

         1. EUROPEAN COMMISSION

            1. Expenditure broken down by type of expenditure as entered into...

            2. Expenditure broken down by type of expenditure as entered into...

         2. CERTIFICATE

         3. APPLICATION FOR PAYMENT

   5. ANNEX V

      Model for the accounts

      1. ACCOUNTS FOR ACCOUNTING PERIOD

         1. EUROPEAN COMMISSION

         2. CERTIFICATE

      2. Appendix 1

         1. Amounts entered into the accounting systems of the certifying authority (Article 49(1)(a) of Regulation (EU) No 223/2014)

            1. Amounts broken down by type of expenditure as entered into...

            2. Expenditure broken down by type of expenditure as entered into...

      3. Appendix 2

         1. Amounts withdrawn and recovered during the accounting year (Article 49(1)(b) of Regulation (EU) No 223/2014)

            1. Amounts broken down by type of expenditure as entered into...

            2. Amounts broken down by type of expenditure as entered into...

      4. Appendix 3

         1. Amounts to be recovered as at the end of the accounting year (Article 49(1)(b) of Regulation (EU) No 223/2014)

            1. Amounts broken down by type of expenditure as entered into...

            2. Amounts broken down by type of expenditure as entered into...

      5. Appendix 4

         1. Irrecoverable amounts as at the end of the accounting year (Article 49(1)(b) of Regulation (EU) No 223/2014)

            1. Amounts broken down by type of expenditure as entered into...

            2. Amounts broken down by type of expenditure as entered into...

      6. Appendix 5

         1. Reconciliation of expenditure (Article 49(1)(c) of Regulation (EU) No 223/2014)

            1. Amounts broken down by type of expenditure as entered into...

            2. Amounts broken down by type of expenditure as entered into...