Article 22(2) of Commission Implementing Regulation (EU) No 908/2014 sets the deadlines by which Member States are to send declarations of expenditure for approved rural development programmes, as well as the corresponding periods of expenditure.

The Member States have to declare to the Commission all expenditure they have paid under their own responsibility to the beneficiaries prior to the approval of a rural development programme in the first declaration of expenditure following that approval. The same rule applies mutatis mutandis in case of amendment of a rural development programme.

For the purposes of accounting it is necessary to clarify that the declaration concerning expenditure paid by the paying agencies prior to the approval of a rural development programme or prior to the amendment of a rural development programme should correspond to entire periods as specified in the first subparagraph of Article 22(2) of Implementing Regulation (EU) No 908/2014. Furthermore, all expenditure paid by paying agencies during the period in which the approval of a rural development programme or its amendment takes place should be declared by the deadline set for the corresponding period in that Article.

It is also necessary to clarify that the rule laid down in the second subparagraph of Article 22(2) of Implementing Regulation (EU) No 908/2014 should not apply for financing plan adjustments as referred to in Article 23(2) of that Regulation.

Article 57 of Implementing Regulation (EU) No 908/2014 provides that the information referred to in Article 111(1)(c) and (d) of Regulation (EU) No 1306/2013 includes a description of the measures financed by the Funds listed in Annex XIII to that Regulation. The support schemes set out under Council Regulation (EC) No 73/2009 should be added to Annex XIII as the provisions of Regulation (EU) No 1307/2013 of the European Parliament and of the Council only start to apply as of 1 January 2015.

Article 63 of Implementing Regulation (EU) No 908/2014 provides for derogation from the application of Article 3(3) of Commission Regulation (EC) No 259/2008 as regards the period in which the information referred to in that Article should remain available on the website. This provision should be modified to apply to payments made for both financial years 2012 and 2013. To ensure the continuity of publication it should provide for the information to remain available on the website until 31 May 2015 or until the information concerning the payments made for financial year 2014 is published in accordance with Article 59(2) of Implementing Regulation (EU) No 908/2014.

Implementing Regulation (EU) No 908/2014 should therefore be amended accordingly.

The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds,