European Commission 6 August 2014, Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency

Also known as

European Union · · · Cited by 520 · 06-08-2014

CHAPTER I. PAYING AGENCIES AND OTHER BODIES
Article 1. Procedure for the accreditation of paying agencies
Article 2. Review of accreditation
Article 3. Management declaration
Article 4. Coordinating body
Article 5. Certification
Article 6. Audit principles
Article 7. Audit methods
CHAPTER II. FINANCIAL MANAGEMENT OF THE FUNDS
SECTION 1. General provisions
Article 8. Paying agencies’ accounts
SECTION 2. EAGF accounts
Article 9. Provision of information by Member States
Article 10. Communication of information by Member States
Article 11. General rules on the declaration of expenditure and on assigned revenue
Article 12. Special rules on declarations of expenditure relating to public storage
Article 13. Payment decision by the Commission
Article 14. Making resources available to Member States
Article 15. Communication under public intervention
Article 16. Content of the public storage accounts to be kept by paying agencies
Article 17. Accounting related to public intervention
Article 18. Dates for entering expenditure and revenue and product movements in the accounts for public intervention
Article 19. Amount financed under public intervention
Article 20. Declarations of public intervention expenditure and revenue
SECTION 3. EAFRD accounts
Article 21. Forecast of funding requirements
Article 22. Declarations of expenditure
Article 23. Calculation of the amount to be paid
SECTION 4. Common provisions for the EAGF and EAFRD
Article 24. Electronic exchange of information and documents
Article 25. Suspension of payment in case of late submission
Article 26. Acquisition of satellite images
CHAPTER III. CLEARANCE OF ACCOUNTS
SECTION 1. Recovery of Debts
Article 27. Interest applicable to recovery of undue payments
Article 28. Recovery by offsetting
SECTION 2. Clearance
Article 29. Content of the annual accounts
Article 30. Transmission of information
Article 31. Form and content of the accounting information
Article 32. Conservation of accounting information
Article 33. Financial clearance
Article 34. Conformity clearance
Article 35. Decision not to start or pursue a conformity clearance inquiry
Article 36. Conciliation Body
Article 37. Composition of the Conciliation Body
Article 38. Independence of the Conciliation Body
Article 39. Working arrangements
Article 40. Conciliation procedure
CHAPTER IV. RULES ON CHECKS
SECTION 1. General rules
Article 41. Reduction of on-the-spot checks
SECTION 2. Scrutiny of transactions
Article 42. Scrutiny by Member States
Article 43. Access to commercial documents
Article 44. Joint actions
Article 45. Mutual assistance
Article 46. Annual programmes and reports
Article 47. Special departments
CHAPTER V. SECURITIES
SECTION 1. Scope, information technology, force majeure
Article 48. Scope
Article 49. e-Administration
Article 50. Force majeure time limits
SECTION 2. Form of securities
Article 51. Form
Article 52. Negotiable collateral
Article 53. Replacement and assignment
SECTION 3. Release and forfeiture
Article 54. Partial release
Article 55. Forfeiture
SECTION 4. Information
Article 56. Information on securities forfeiture, types of securities and guarantors
CHAPTER VI. TRANSPARENCY
Article 57. Content of the publication
Article 58. Publication of municipality
Article 59. Form and date of publication
Article 60. Information of the beneficiaries
Article 61. Publication of thresholds related to the Small farmers scheme
Article 62. Cooperation between the Commission and Member States
CHAPTER VII. FINAL PROVISIONS
Article 63. Repeal
Article 64. Entry into force and application
ANNEX I. MANAGEMENT DECLARATION

28.8.2014

Official Journal of the European Union

L 255/59

COMMISSION IMPLEMENTING REGULATION (EU) No 908/2014

of 6 August 2014

laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and

Read the full text

This document is published by eur-lex.europa.eu.

Moonlit adds the citation network (520 references), article-level links and cross-references, which are available to search for free.