13 Amendments of Petri SARVAMAA related to 2016/0282(COD)
Amendment 286 #
Proposal for a regulation
Recital 130
Recital 130
(130) The scope of checks and controls as opposed to the periodic assessment of lump sums, unit costs or flat rates should be clarified. Those checks and controls should focus on the fulfilment of the conditions triggering the payment of lump sums, unit costs or flat-rates, including, where required, the achievement of outputs. Those conditions should not require reporting on the costs actually incurred by the beneficiary. The frequency and scope of those checks and controls should be dependent on risk related to a beneficiary based on past irregularities. Where the amounts of lump sums, unit costs or flat- rate financing have been decided ex ante by the authorising officer responsible or the Commission they should not be challenged by ex post controls. The periodic assessment of lump sums, unit costs or flat rates may require access to the accounts of the beneficiary for statistical and methodological purposes. The periodic assessment may lead to updates of the lump sums, unit costs or flat rates applicable to future agreements but should not be used for questioning the value of the lump sums, unit costs or flat rates already agreed upon. Access to the beneficiary's accounts is also necessary for fraud- prevention and detection purposes.
Amendment 294 #
Proposal for a regulation
Recital 142
Recital 142
(142) It is appropriate to recognise the alignment of interests in pursuing Union policy objectives and, in particular, that the European Investment Bank and the European Investment Fund have the specific expertise to implement Union funds, financial instruments and budgetary guarantees.
Amendment 377 #
Proposal for a regulation
Article 2 – paragraph 1 – point 38 a (new)
Article 2 – paragraph 1 – point 38 a (new)
38 a. 'output' means the specific desired outcome of a project, which is established in advance and upon the attainment of which the reimbursement of costs incurred by a beneficiary depends;
Amendment 379 #
Proposal for a regulation
Article 2 – paragraph 1 – point 49 a (new)
Article 2 – paragraph 1 – point 49 a (new)
49 a. 'results' mean the achievement of specific performance measured by reference to the previously set milestones or through performance indicators, upon which the reimbursement of costs incurred by a beneficiary depends;
Amendment 400 #
Proposal for a regulation
Article 12 – paragraph 4 a (new)
Article 12 – paragraph 4 a (new)
4 a. In respect of non-differentiated appropriations a distinction shall be made between planned and unplanned carry- overs. The definition and reporting of those categories shall be established in guidelines by the Commission in cooperation with the Court of Auditors.
Amendment 491 #
Proposal for a regulation
Article 69 – paragraph 5 a (new)
Article 69 – paragraph 5 a (new)
5a. The audit of the bodies referred to in paragraph 1 shall remain under the full responsibility of the Court of Auditors which manages all administrative and procurement procedures required.
Amendment 494 #
Proposal for a regulation
Article 69 – paragraph 6
Article 69 – paragraph 6
6. An independent external auditor, whose fees are to be borne by the Court of Auditors, shall verify that the annual accounts of each of the bodies referred to in paragraph 1 of this Article properly present the income, expenditure and financial position of the relevant body prior to the consolidation in the Commission's final accounts. Unless otherwise provided in the basic act referred to in paragraph 1 of this Article, the Court of Auditors shall prepare a Specific Annual Report on each body in line with the requirements of Article 287(1) TFEU. In preparing this report, the Court shall consider the audit work performed by the independent external auditor and the action taken in response to the auditor's findings.
Amendment 552 #
Proposal for a regulation
Article 149 – paragraph 1 – subparagraph 3 a (new)
Article 149 – paragraph 1 – subparagraph 3 a (new)
In making the selection, due account shall be taken of the alignment of interests in pursuing Union policy objectives and, in particular, that the European Investment Bank and the European Investment Fund have the specific expertise to implement Union funds, financial instruments and budgetary guarantees.
Amendment 554 #
Proposal for a regulation
Article 149 – paragraph 2 a (new)
Article 149 – paragraph 2 a (new)
2a. The entities and persons entrusted pursuant to point (c) of Article 61(1) shall prevent, detect, correct and notify the Commission of irregularities and fraud when executing tasks relating to the implementation of the budget.
Amendment 584 #
Proposal for a regulation
Article 177 – paragraph 1 a (new)
Article 177 – paragraph 1 a (new)
1a. The frequency and scope of checks and controls shall depend upon the specific risk posed by a given beneficiary. That risk shall be assessed on the basis of occurrence in the past of irregularities attributable to that beneficiary which had a material impact on grants awarded to the beneficiary under similar conditions.
Amendment 586 #
Proposal for a regulation
Article 180 – paragraph 2 – point b
Article 180 – paragraph 2 – point b
Amendment 588 #
Proposal for a regulation
Article 180 – paragraph 3 – point d
Article 180 – paragraph 3 – point d
(d) they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practice in the accounting records of the beneficiary;
Amendment 627 #
(b) after the end of the period of implementation of a financial instrument or budgetary guarantee and taking into account the nature of that financial instrument or budgetary guarantee, any outstanding amount originating in the Union budget shall be returned to the budget;