Control of expenditure

(b) reporting on an annual basis on the adequacy of management and control systems of the SAPARD Agency as regards their capability to ensure conformity of expenditure with Article 7 (1) of this Section,

CATEGORIES OF MANAGEMENT, IMPLEMENTATION, MONITORING AND CONTROL EXPENDITURE ELIGIBLE FOR CO-FINANCING

General expenses comprise the total expenditure of the departments concerned with administration, supervision and inspection specifically responsible for the creation and management of infrastructure, and also that portion of the expenditure of the general administrative departments directly concerned which is chargeable to infrastructure.

DESCRIPTION OF FACILITIES AND SERVICES REFERRED TO IN ARTICLE 10 (CONTROL OF EXPENDITURE) AND ARTICLE 29 (ADDITIONAL FACILITIES)

CATEGORIES OF MANAGEMENT, IMPLEMENTATION, MONITORING AND CONTROL EXPENDITURE ELIGIBLE FOR CO-FINANCING

Affordability for individual consumers is related to their ability to monitor and control their expenditure.

Control of commitment and payment of all expenditure and control of the existence and recovery of all revenue of the Office shall be carried out by the Financial Controller appointed by the Budget Committee.

Monitoring of the commitment and payment of all the Agency's expenditure and of the establishment and recovery of all the Agency's revenue shall be carried out by the financial controller appointed by the Management Board.

Council Regulation (EEC) No 3151/90 of 29 October 1990 on stepping up checks in Portugal on expenditure charged to the Guarantee Section of the European Agricultural Guidance and Guarantee Fund

Whereas, in order to guarantee efficient and correct implementation, the obligations of the Member States should be laid down with regard to management and supervision systems, the certification of expenditure and the prevention, detection and correction of irregularities and of infringements of Community law;

Without prejudice to Article 10, the Member States shall designate the authorities and agencies empowered by them to effect the expenditure referred to in Article 8. They shall, unless they have already done so, without delay inform the Commission of the regulations governing such authorities and agencies and of their administrative and accounting procedures and shall annually supply it with any report or part thereof, dealing with such expenditure drawn up by them or by the competent auditing or supervisory authorities.

Whereas, in order to allow the new Member States to benefit from Community part-financing of certain measures regarding the monitoring of agricultural expenditure, it is appropriate to adapt certain provisions of Council Regulations (EEC) No 4045/89 of 21 December 1989 on scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund(1), (EEC) No 307/91 of 4 February 1991 on reinforcing the monitoring of certain expenditure chargeable to the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (2), (EEC) No 3508/92 of 27 November 1992 establishing an integrated administration and control system for certain Community aid schemes (3) and (EC) No 165/94 of 24 January 1994 concerning the co-financing by the Community of remote-sensing checks (4);

Article 24 of Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field, as last amended by Regulation (EC) No 1258/1999, lays down the rules governing a Community financial contribution towards programmes for the eradication and monitoring of animal diseases, in particular that the disease must be listed in the Annex to the Decision, the slaughter programme (including possible compensation for producers) must be approved by the Commission, and expenditure (including any compensation for producers) may be eligible for a Community financial contribution.

RULES APPLYING TO EXPENDITURE ON TRAINING OFFICIALS ENGAGED IN INSPECTION WORK

A special financial contribution of up to 50 % of eligible expenditure per Member State per year may be granted for implementing a system to assess expenditure incurred in controlling the common fisheries policy.

Monitoring of the commitment and payment of all the Centre's expenditure and of the establishment and recovery of all the Centre's revenue shall be carried out by the Commission's financial controller.

Control of commitment and payment of all expenditure and control of the existence and recovery of all the Authority's revenue shall be carried out by the Commission's financial controller.

whereas, in order to keep administrative burdens low, no direct control by the authority of the engine production dates relevant for strengthened requirements has been foreseen;

Recipient Member States must assess the objectives and the impact of their expenditure on control programmes, both annually and in the aggregate at the end of the three-year period (2001 to 2003).

the improvement in the effectiveness of the controls at sea and on land carried out by the Member State during the period preceding the application and the improvement that should result from the proposed expenditure.

any examination or control relating to the body of measures taken in order to establish the integrated system and to the eligibility of expenditure declared under the Community co-financing provided for in Article 10;

Management and control systems for the Fund consist of various elements or functions of greater or lesser importance for ensuring the legality, regularity and eligibility of expenditure declared for co-financing.

Where a Member State decides not to implement all or part of the eligible expenditure for which a financial contribution has been granted it shall immediately inform the Commission, stating the implications for its control programme.

The management and control systems referred to Article 3 shall include procedures to verify the authenticity of the expenditure claimed and execution of the project from its preparatory stage through to the entry into service of the financed investment in accordance with the terms of the relevant granting Decision, with the objectives assigned to the project, and with applicable national and Community rules on, in particular, the eligibility of expenditure for support from the Fund, protection of the environment, transport, trans-European networks, competition and public procurement.

Whereas provision should be made, for a certain period and within the limit of the appropriations available, for Community financing for Member States' action programmes in the field of control of expenditure involving measures to amend or improve their monitoring structures or make them more effective;

Article 1 of Regulation (EC) No 723/97(3) provides for the Community to contribute towards costs incurred by Member States in implementing new action programmes, arising out of new Community obligations, approved by the Commission and aimed at improving the structures or effectiveness of EAGGF Guarantee Section expenditure controls.

Whereas the Commission has sent a report to the Council on the implementation of Regulation (EEC) No 307/91 during the period 1991 to 1993, expressing the view that the Member States should continue to receive financial assistance for the monitoring of expenditure chargeable to the EAGGF Guarantee Section, in view of the Community financial interest at stake;

Member States wishing to receive a financial contribution shall send the Commission, by 30 June 2001 at the latest, a forecast programme of their annual expenditure for 2001, 2002 and 2003 for which they are seeking a financial contribution, accompanied by a three-year programme describing the controls they intend to carry out during the three-year period.

Management and control systems shall include procedures to verify the delivery of the products and services co-financed and the reality of expenditure claimed and to ensure compliance with the terms of the relevant Commission decision under Article 28 of Regulation (EC) No 1260/1999 and with applicable national and Community rules on, in particular, the eligibility of expenditure for support from the Structural Funds under the assistance concerned, public procurement, State aid (including the rules on the cumulations of aid), protection of the environment and equality of opportunity.

To monitor expenditure under Title 4 of subsection B1, the Commission shall also carry out a control to ensure compliance with the amount referred to in Article 5(2), as defined in Commission Regulation (EC) No 1750/1999 of 23 July 1999 laying down detailed rules for the application of Council Regulation (EC) No 1257/1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF)(9).

Member States shall send the Commission, before 30 April each year, an intermediate assessment report, with contents as specified in Annex III, covering the previous year's eligible expenditure, detailing the extent to which the anticipated progress has been made and the impact of the expenditure on the control programmes and reporting any need to adjust the programmes referred to in Article 12(2).

whether the deficiency relates to the effectiveness of the management and control system generally, or to the effectiveness of a particular element of the system, i.e. the operation of particular functions necessary to ensure the legality, regularity and eligibility of expenditure declared for co-financing from the Fund under the applicable national and Community rules (see section 2.2 below);

Whereas the part-financing introduced by Council Regulation (EEC) No 307/91 of 4 February 1991 of reinforcing the monitoring of certain expenditure chargeable to the Guarantee Section of the European Agricultural Guidancee and Guarantee Fund (4) lapsed at the end of the 1995 financial year for the first twelve Member States and will do so at the end of the 1997 financial year for the three new Member States;

In particular, since new expensive techniques have been introduced by Council Regulation (EC) No 1593/2000 of 17 July 2000 amending Regulation (EEC) No 3508/92 establishing an integrated administration and control system for certain Community aid schemes(4), in the area of the improvement of the agricultural parcel identification system having recourse to the technique of geographical information system and of digital orthophotography, a Community contribution is justified to cover part of the expenditure incurred by Member States in the framework of new action programmes covering this domain.

Article 24 of Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field(2), as last amended by Regulation (EC) No 1258/1999(3), lays down the rules governing a Community financial contribution towards programmes for the eradication and monitoring of animal diseases, in particular that the disease must be listed in the Annex to the Decision, the slaughter programme (including possible compensation for producers) must be approved by the Commission, and expenditure (including any compensation for producers) may be eligible for a Community financial contribution.