CPR4CTBlock5-OutcomeTrilogue_271119
Dieses Dokument ist Teil der Anfrage „Gemeinsame Bestimmungen für den Europäischen Fonds für regionale Entwicklung, den Europäischen Sozialfonds Plus, den Kohäsionsfonds und ...“
Diese Anfrage wurde als Teil der Kampagne „Black Box EU“ gestellt.
COMMON PROVISIONS REGULATION: BLOCK 5 - Management and Control DATE: 27/11/2019 Version: Outcome of the trilogue on 27/11/2019 European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) TITLE VI [No change] [No change] Provisional common understanding V-1 MANAGEMENT AND CONTROL [No change] CHAPTER I [No change] [No change] Provisional common understanding V-2 General rules on management and [No change] control Article 63 [No change] [No change] Provisional common understanding V-3 Responsibilities of Member States [No change] 1. Member States shall have [No change] [No change] Provisional common understanding V-4 management and control systems for [No change] their programmes in accordance with this Title and ensure their functioning in accordance with sound financial management and the key requirements listed in Annex X. 2. Member States shall ensure the Amendment 272 [No change] For Trilogue V-5 legality and regularity of expenditure 2. Member States shall ensure the (links with Article 74 row V-131 and included in the accounts submitted to legality and regularity of expenditure Article 78 row V-161) the Commission and shall take all included in the accounts submitted to required actions to prevent, detect and COM drafting suggestion: the Commission and shall take all correct and report on irregularities Recital (58) “[…] Member States required actions to prevent, detect and including fraud. correct and report on irregularities should cooperate with the Commission, OLAF, the Court of 1
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) including fraud. Member States shall Auditors and, where applicable, the 1 fully cooperate with OLAF. EPPO, in accordance with point (d) of Article 63(2) of Regulation […] Financial Regulation on all matters related to suspected or established fraud.” 3. Member States shall, upon request [No change] [No change] Provisional common understanding V-6 of the Commission, take the actions [No change] necessary to ensure the effective functioning of their management and control systems and the legality and regularity of expenditure submitted to the Commission. Where that action is an audit, the Commission officials or their authorised representatives may take part. 4. Member States shall ensure the Amendment 273 [No change] Provisional common understanding V-7 quality and reliability of the monitoring 4. Member States shall ensure the 4. Member States shall ensure the system and of data on indicators. quality, independence and reliability quality, accuracy and reliability of the of the monitoring system and of data monitoring system and of data on on indicators. indicators. 5. Member States shall have systems [No change] 5. Member States shall have systems Provisional common understanding V-8 and procedures to ensure that all and procedures to ensure that all documents required for the audit trail documents required for the audit trail 1 EP position: The last sentence of recital (58) is amended and completed as follows: (58) (...) Member States should provide a detailed report to the Commission on detected irregularities including fraud, and on their follow-up as well as on the follow-up of OLAF investigations. Member States that do not participate in the enhanced cooperation with the EPPO should report to the Commission on decisions taken by national prosecution authorities in relation to cases of irregularities affecting the Union budget. 2
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) asset out in Annex XI are kept in assetas set out in Annex XI are kept in 5. Member States shall have systems accordance with the requirements set accordance with the requirements set and procedures to ensure that all out in Article 76. out in Article 76. documents required for the audit trail assetas set out in Annex XI are kept in accordance with the requirements set out in Article 76. 6. Member Stated shall make Amendment 274 6. Member StatedStates shall make COM alternative drafting to be V-9 arrangements for ensuring the effective arrangements for ensuring the discussed in Trilogue (link with line V- Member States shall make examination of complaints concerning effective examination of complaints 31bis): arrangements for ensuring the the Funds. They shall, upon request by concerning the Funds. TheyThe effective examination of complaints 6. Member StatedStates shall make the Commission, examine complaints scope, rules and procedures concerning the Funds. The scope, arrangements for ensuring the effective submitted to the Commission falling concerning such arrangements shall rules and procedures concerning examination of complaints concerning within the scope of their programmes be the responsibility of Member those arrangements shall be the the Funds. TheyThe scope, rules and and shall inform the Commission of the States in accordance with their responsibility of Member States in procedures concerning such results of those examinations. institutional and legal framework. accordance with their institutional arrangements shall be the Member States shall, upon request by and legal framework. They shall, responsibility of Member States in the Commission, examine complaints upon request by the Commission in accordance with their institutional submitted to the Commission falling accordance with Article 64(4a), and legal framework. This is without within the scope of their programmes examine complaints submitted to the prejudice to the general possibility to and shall inform the Commission of Commission falling within the scope address complaints to the the results of those examinations. of their programmes and shall inform Commission by citizens and the Commission of the results of those stakeholders. Member States shall, examinations. upon request by the Commission, examine complaints submitted to the Commission falling within the scope of their programmes and shall inform the Commission of the results of those examinations. * EP reference to Article 64(4a) to be discussed in conjuntion to row V-31bis 3
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) For the purposes of this Article, [No change] For the purposes of this Article, Provisional common understanding V-10 complaints cover any dispute between complaints cover any dispute between For the purposes of this Article, potential and selected beneficiaries potential and selected beneficiaries complaints cover any dispute between with regard to the proposed or selected with regard to the proposed or selected potential and selected beneficiaries operation and any disputes with third operation and any disputes with third with regard to the proposed or selected parties on the implementation of the parties on the implementation of the operation and any disputes with third programme or operations thereunder, programme or operations thereunder, parties on the implementation of the irrespective of the qualification of irrespective of the qualification of programme or operations thereunder, means of legal redress established means of legal redress established irrespective of the qualification of under national law. under national law. means of legal redress established under national law. 7. Member States shall ensure that all Amendment 275 7. Member States shall ensure that all Provisional common understanding V-11 exchanges of information between exchanges of information between Member States shall ensure that all 7. Member States shall ensure that all beneficiaries and the programme beneficiaries and the programme exchanges of information between exchanges of information between authorities are carried out by means of authorities are can be carried out by beneficiaries and the programme beneficiaries and the programme electronic data exchange systems in means of electronic data exchange authorities are carried out by means of authorities are carried out by means of accordance with Annex XII. systems in accordance with Annex user-friendly electronic data exchange electronic data exchange systems in XII. systems in accordance with Annex accordance with Annex XII. XII. Member States shall promote the benefits of electronic data exchange and provide all necessary support to beneficiaries in this respect. This obligation shall be deemed fulfilled where, upon the request of a beneficiary, the managing authority accepts the exchange of information in paper format and then digitalises it. (Linked to line V-46.)COM drafting suggestion: The title of Section 1 of Annex XII is amended as follows: 4
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) “1. Responsibilities of programme authorities regarding the functioning characteristics of electronic data exchange systems” A new point 1.2bis is added: “1.2 bis Ensuring that the system aims to make use of logical, simple and intuitive functions and interface” For programmes supported by the Amendment 276 [No change] Provisional common understanding V-12 EMFF, the AMIF, the ISF and the For programmes supported by the [No change] BMVI, the first sub-paragraph shall EMFF, the AMIF, the ISF and the apply as from 1 January 2023. BMVI, the first sub-paragraph shall apply as from 1 January 2022 2023. The first sub-paragraph shall not apply Amendment 277 The first sub-paragraph shall not apply Provisional common understanding V-13 to programmes under Article to programmes or priorities under The first sub-paragraph shall not The first sub-paragraph shall not apply [4(1)(c)(vii)] of the ESF+ Regulation. Article [4(1)(c)(viixi)] of the ESF+ apply to programmes under Article to programmes or priorities under Regulation. [4(1)(c)(vii)] [4(1)(xi)] of the ESF+ Article [4(1)(c)(viixi)] of the ESF+ Regulation. Regulation. 8. Member States shall ensure that all [No change] [No change] Provisional common understanding V-14 official exchanges of information with [No change] the Commission are carried out by means of an electronic data exchange system in accordance with Annex XIII. 8a.The Member State shall provide, Provisional common understanding V-15 or shall ensure that the managing 8a. The Member State shall provide, authorities provide, forecasts of the or shall ensure that the managing amount for payment applications to authorities provide, forecasts of the be submitted for the current and amount for payment applications to 5
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) subsequent calendar year by 31 be submitted for the current and January and 31 July, in accordance subsequent calendar year by 31 with Annex VII bis. January and 31 July, in accordance with Annex VII bis. * Linked to row V-81. Content of Annex VIIbis to be discussed at a later stage. 9. Each Member State shall draw up, [No change] 9. Each Member State shall draw up, Provisional common understanding V-16 after the approval of the programme after the approval of the programme 9. Each Member State shall draw up, and at the latest by the time of and have in place, at the latest by the after the approval of the programme submission of the final payment time of submission of the final and have in place, at the latest by the application for the first accounting year payment application for the first time of submission of the final payment and no later than 30 June 2023, a accounting year and no later than application for the first accounting year description of the management and 30 June 2023, a description of the and no later than 30 June 2023, a control system in accordance with the management and control system in description of the management and template set out in Annex XIV. It shall accordance with the template set out control system in accordance with the keep that description updated to reflect in Annex XIV. It shall keep that template set out in Annex XIV. It shall any subsequent modifications. description updated to reflect any keep that description updated to reflect subsequent modifications. any subsequent modifications. 10. The Commission is empowered to [No change] 10.The Commission is empowered to Provisional common understanding to V-17 adopt delegated acts in accordance with adopt delegated acts in accordance be validated at political level Article 107 to supplement paragraph 2 with Article 107 to supplement 10.The Commission is empowered to of this Article by setting out the criteria paragraph 2 of this Article by adopt delegated acts in accordance with for determining the cases of irregularity 10. Annex YZ is setting out the Article 107 to supplement paragraph 2 to be reported and the data to be criteria for determining the cases of of this Article by provided. irregularity to be reported and the data Member States shall report on to be provided. as well as the format irregularities in accordance with the to be used for reporting of criteria for determining the cases of irregularities. irregularity to be reported, the data to be provided and the format for reporting set out in Annex YZ. 6
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) 11. The Commission shall adopt an Amendment 278 11. The Commission shall adopt an Provisional common understanding V-18 implementing act setting out the format implementing act setting out the 11.The Commission shall adopt an 11. The Commission shall adopt an to be used for reporting of irregularities format to be used for reporting of implementing act setting out the implementing act setting out the format in accordance with the advisory irregularities in accordance with the format to be used for reporting of to be used for reporting of irregularities procedure referred to in Article 109(2) advisory procedure referred to in irregularities in accordance with the in accordance with the advisory in order to ensure uniform conditions Article 109(2) in order to ensure advisory procedure referred to in procedure referred to in Article 109(2) for the implementation of this Article. uniform conditions for the Article 109(2) in order to ensure in order to ensure uniform conditions implementation of this Article. uniform conditions and rules for the for the implementation of this Article. implementation of this Article. Article 64 [No change] [No change] Provisional common understanding V-19 Commission powers and [No change] responsibilities 1. The Commission shall satisfy itself Amendment 279 [No change] Provisional common understanding V-20 that Member States have management The Commission shall satisfy itself The Commission shall satisfy itself that and control systems that comply with that Member States have management Member States have management and this Regulation and that those systems and control systems that comply with control systems that comply with this function effectively during the this Regulation and that those systems Regulation and that those systems implementation of the programmes. function effectively and efficiently function effectively and efficiently The Commission shall draw up an audit during the implementation of the during the implementation of the strategy and an audit plan which shall programmes. The Commission shall programmes. The Commission shall be based on a risk-assessment. draw up for Member States an audit draw up, for its own audit work, an strategy and an audit plan which shall audit strategy and an audit plan which be based on a risk-assessment. shall be based on a risk-assessment. The Commission and the audit [No change] [No change] Provisional common understanding V-21 authorities shall coordinate their audit [No change] plans. 7
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) 2. Commission audits shall be carried Amendment 280 [No change] Provisional common understanding V-22 out up to three calendar years following 2. Commission audits shall be carried 2. Commission audits shall be carried the acceptance of the accounts in which out up to three two calendar years out up to three two calendar years the expenditure concerned was following the acceptance of the following the acceptance of the included. This period shall not apply to accounts in which the expenditure accounts in which the expenditure operations where there is a suspicion of concerned was included. This period concerned was included. This period fraud. shall not apply to operations where shall not apply to operations where there is a suspicion of fraud. there is a suspicion of fraud. (EC will provide a revised drafting in order to ensure compatibility with documents’ retention period (Art. 76), to be seen at technical level). 3. For the purpose of their audits, [No change] [No change] Provisional common understanding V-23 Commission officials or their [No change] authorised representatives shall have access to all necessary records, documents and metadata, irrespective of the medium in which they are stored, relating to operations supported by the Funds or to management and control systems and shall receive copies in the specific format requested. 4. For on-the-spot audits, the following [No change] [No change] Provisional common understanding V-24 shall also apply: [No change] (a) the Commission shall give at least Amendment 281 [No change] Provisional common understanding V-25 12 working days’ notice for the audit to a) the Commission shall give at least a) the Commission shall give at least the competent programme authority, 12 15 working days’ notice for the 12 15 working days’ notice for the except in urgent cases. Officials or audit to the competent programme audit to the competent programme authorised representatives of the authority, except in urgent cases. authority, except in urgent cases. 8
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) Member State may take part in such Officials or authorised representatives Officials or authorised representatives audits. of the Member State may take part in of the Member State may take part in such audits. such audits. (b) where the application of national [No change] [No change] Provisional common understanding V-26 provisions reserves certain acts for [No change] agents specifically designated by national legislation, Commission officials and authorised representatives shall have access to the information thus obtained without prejudice to the competences of national courts and in full respect of the fundamental rights of the legal subjects concerned. (c)the Commission shall transmit the Amendment 282 (c) the Commission shall transmit the Provisional common understanding V-27 preliminary audit findings, in at least preliminary audit findings, in at least (c) the Commission shall transmit the (c) the Commission shall transmit the one of the official languages of the one of the official languages of the preliminary audit findings, in at least preliminary audit findings, in at least Union, no later than 3 months after the Union, no later than 3 months after the one of the official languages of the one of the official languages of the last day of the audit, to the competent last day of the audit, to the competent Union, no later than 3 2 months after Union, no later than 3 months after the Member State authority. Member State authority. the last day of the audit, to the last day of the audit, to the competent competent Member State authority. Member State authority. (d) the Commission shall transmit the Amendment 283 (d) the Commission shall transmit the Provisional common understanding V-28 audit report, in at least one of the audit report, in at least one of the (d) the Commission shall transmit the (d) the Commission shall transmit the official languages of the Union, no later official languages of the Union, no audit report, in at least one of the audit report, in at least one of the than 3 months from the date of later than 3 months from the date of official languages of the Union, no official languages of the Union, no receiving a complete reply from the receiving a complete reply from the later than 3 2 months from the date of later than 3 months from the date of competent Member State authority to competent Member State authority to receiving a complete reply from the receiving a complete reply from the the preliminary audit findings. the preliminary audit findings. competent Member State authority to competent Member State authority to the preliminary audit findings. The the preliminary audit findings. The Member State’s reply shall be Member State’s reply shall be considered complete if the considered complete in the absence 9
European Parliament position Commission proposal Council position (EP amendments) Compromise proposal, comments Row COM(2018)375 (Coreper mandate 19/12/18) (Plenary mandate 13/2/19) Commission has not reported on the of a request from the Commission to existence of outstanding provide further information or a documentation within 2 months. revised document within 2 months from the date of receipt of the Member State's response. The Commission may extend the time Amendment 284 The Commission may extendFor the Provisional common understanding V-29 limits referred in points (c) and (d) by purpose of complying with the time The Commission may in duly The Commission may extendFor the an additional three months. limits referredset out in points (c) and justified cases extend the time limits purpose of complying with the time (d) by an additional three months. referred in points (c) and (d) by an limits referredset out in points (c) and above, the Commission shall make additional three two months. (d) by an additional three months. available the preliminary audit above, the Commission shall make findings and the audit report in at available the preliminary audit least one of the official languages of findings and the audit report in at the institutions of the Union. least one of the official languages of the institutions of the Union. The time limits referred to in points Provisional common understanding V-30 (c) and (d) may be extended upon The time limits referred to in points agreement between the Commission (c) and (d) may be extended when it and the competent Member State is deemed necessary and agreed authority. upon between the Commission and the competent Member State authority. Where a time limit is set for a reply Provisional common understanding V-31 by the Member State to the Where a time limit is set for a reply preliminary audit findings or the by the Member State to the audit report referred to in points (c) preliminary audit findings or the and (d), that time limit shall start audit report referred to in points (c) upon their receipt by the competent and (d), that time limit shall start Member State authority in at least upon their receipt by the competent 10
