[ParlTrack]

Proposal for a regulation
Recital 1

(1) Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities10 has been substantially amended several times. Since further amendments are to be made, including changes to take account of amendments introduced by the Treaty of Lisbon, the Regulation (EC, Euratom) No 1605/2002 should be replaced by this Regulation, according to the Treaty of Lisbon adopted jointly by the European Parliament and the Council according to the ordinary legislative procedure, in the interests of clarity.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 5

(5) Regulation (EC, Euratom) No 1605/2002 was confined to stating the broad principles and basic rules governing the whole budgetary sector covered by the Treaties, while the implementing provisions were laid down in Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities11 in order to produce a better hierarchy of rules and make Regulation (EC, Euratom) No 1605/2002 easier to read. Under Article 290 of the Treaty on the Functioning of the European Union (hereinafter the ‘'TFEU’') ~~the Commission may receive delegation to adopt acts of general application~~a legislative act may delegate to the Commission the power to adopt non-legislative acts only to supplement or amend~~ment~~ certain non-essential elements of the legislative acts. As a consequence, some provisions laid down in Regulation (EC, Euratom) No 2342/2002, should be incorporated into this Regulation. ~~The detailed rules for the application of this Regulation adopted by the Commission should be confined to technical details and implementing modalities.~~

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 8

(8) The rules governing interest generated by pre-financing should be simplified as they generate excessive administrative burden on both recipients of Union funds and Commission services and create misunderstandings between the Commission services and operators and partners. For reasons of simplification, in particular in respect of grant beneficiaries, and in line with the principle of sound financial management, there should no longer be an obligation to generate interest on pre-financing and to recover such interest. [However, itrules should be ~~possible to include such obligation in a delegation agreement~~foreseen in cases in which interest actually accrues, in order to allow the re- use of interests generated by pre-financing for the programmes managed by some delegates, or its recovery.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 11

(11) ~~The Treaty requires that~~As according to the Treaty the multiannual financial framework will in future be laid down in the form of a regulation~~. It is therefore necessary to incorporate certain provisions from the multiannual financial framework for 2007-2013~~ and the interinstitutional agreement on budgetary discipline and sound financial management has to be amended accordingly it is logical to incorporate certain provisions from the interinstitutional agreement into this Regulation. In particular, in order to ensure budgetary discipline, it is necessary to establish a link between the multiannual financial framework and the annual budgetary procedure. It is also necessary to include provisions on commitment of the European Parliament and of the Council to respect the allocations of commitment appropriations laid down in the basic acts for structural operations, rural development and the European Fisheries Fund.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 16

(16) Concerning provisions on proportionality, the notion of tolerable risk of error should be introduced as part of the risk assessment made by the Authorising Officer. The institutions should be able to move away from the general 2% materiality threshold used by the Court of Auditors to conclude on the legality and regularity of the underlying transactions. Tolerable risk levels constitute more appropriate basis for the Discharge Authority to judge the quality of the management of risk by the Commission. The European Parliament and the Council should therefore determIn order to assess the risk of error, and react accordingly, a management tool, presentineg the ~~level of tolerable risk of error per policy area, taking into account the costs and benefits of controls~~risk of error should be applied.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 24

(24) The experience with Public Private Partnerships (PPPs) institutionalised as Union bodies under Article 185 of Regulation (EC, Euratom) No 1605/2002 demonstrates that further alternatives should be added in order to increase the choice of instruments to include bodies whose rules are more flexible and accessible to the private partners than those applicable to the Union institutions. Such alternatives should operate under indirect management. An alternative should be a body established by a basic act and endowed with financial rules which should take into account the principles necessary to ensure sound financial management of Union funds. These principles should be adopted in a delegated regulation on which the European Court of Auditors should be consulted and should be based on those with which third entities entrusted with budget implementation tasks have to comply. ~~Another alternative should be the implementation of PPPs by bodies governed by private law of a Member State.~~

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 25

(25) Basic control and audit obligations of Member States where they implement the budget indirectly in shared management, which currently exist only in sector- specific Regulations, should be, for the purposes of Articles 317 and 290 of the TFEU, introduced in this Regulation. Therefore it is necessary to include provisions, setting out a coherent framework for all policy areas concerned, on a harmonised administrative structure at national level, which does not create any additional control structures but allows the Member States to accredit bodies entrusted with the implementation of Union funds. The Member States should have the competence to determine the entity or organisation carrying out the functions of the accrediting authority, which may be at the same administrative level as the accredited body or already be responsible for the supervision of other authorities at present; this should not preclude the choice of any other structure on the part of the Member States as long as this is in line with the provisions of this Regulation. Further, common management and control obligations for those structures, annual management declaration of assurance with independent audit opinion thereon and an annual declaration by Member States by which they assume the responsibility for the management of Union funds they are entrusted with, financial clearance, suspension and correction mechanisms operated by the Commission should be contained in this Regulation in order to create a coherent legislative framework which also improves the overall legal certainty and the efficiency of controls and remedial actions as well as the protection of the Union's financial interests. Detailed provisions should remain in sector-specific Regulations.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 33 a (new)

(33a) All draft proposals submitted to the legislative authority should be suitable for application of user friendly information technologies ('e-government') and the interoperability of data processed in the management of the budget should be ensured which should improve efficiency. Uniform data transmission standards for data available in electronic format should be foreseen. A transitional period of two years from the entry in force of this Regulation should be granted for the attainment of these targets.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 34

(34) The rules for exclusion should be improved in order to strengthen the protection of financial interests of the Union. The reference to money laundering should be added, as provided for in the Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts14 . Moreover, situations of exclusion concerning candidates or tenderers convicted by a judgment having the force of res judicata for an offence concerning their professional conduct, or for fraud, corruption, involvement in a criminal organisation, money laundering or similar criminal infringements detrimental to the financial interests of the Union, should be extended to persons having powers of representation, decision making or control over these candidates and tenderers. However, for reasons of proportionality, exclusion should not apply to candidates and tenderers who can demonstrate that they have taken adequate measures against the concerned persons having powers of representation. Finally, in order to ensure the continuity of service of the institution, derogation from the obligation of exclusion based on the grounds of bankruptcy or analogous situations, grave professional misconduct and non compliance with social obligations should be introduced in case of negotiated procedures where, for technical or artistic reasons or for reasons connected with the protection of exclusive rights, the contract can be awarded only to a particular economic operator.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 43 a (new)

(43a) In order to allow its auditees sufficient time to address findings of the Court of Auditors that could have an impact on the auditees’ final accounts or the legality and/or regularity of their underlying transactions, the Court of Auditors shall ensure that all such findings are transmitted to the institution or body concerned in good time.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 55

(55) The revision of this Regulation should be made only when necessary. Too frequent revisions generate disproportionate cost of adjusting administrative structures and procedures to the new rules. Furthermore, time may be too short to allow for valid conclusion to be drawn from the application of the rules in force.deleted

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Recital 56

(56) In order to ensure continuity in the implementation of the current programmes, the provisions concerning control and audit obligations of Member States when they implement the budget indirectly under shared management should apply only ~~to the next generation of sector-specific regula~~as of 1st January 2014, except where the Member States voluntarily submit national declarations at an earlier stage which shall be taken into account in particular in the establishment of the Commission's audit and control strategies as well as the assessment of the amount of any subsequent financial corrections,.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 9 – paragraph 4

4. Non-differentiated appropriations corresponding to obligations duly contracted at the close of the financial year shall be carried over automatically to the following financial year only.The same shall apply to de-committed and unused appropriations (commitments and payments) not covered by paragraphs 2 and 3 as well as available, unspent margins below the overall ceiling of the Multiannual Financial Framework for each heading, which shall constitute a 'global MFF margin' and be attributed to the different headings in the following financial year according to their needs.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 9 a (new)

Article 9a Carry over of Unused appropriations Unused appropriations both in commitments and payments as well as decommitted appropriations of year N may be carried over into N+1 budget, or in one of the future budgets in the framework of the annual budgetary procedure, by a decision of the budgetary authority. The Commission shall present before 1 October of the year N to the budgetary authority its forecast for unused and decommitted appropriations of year N, both in commitments and payments. Each arm of the budgetary authority shall eventually indicate how to allocate unused appropriations either in the N+1 budget or even on subsequent years. The decision will be taken jointly by the two arms of the budgetary authority following the procedure in accordance with Article 314 TFEU. The unused and decommitted appropriations shall be entered into one of the budgets and beyond the ceilings of the Multiannual Financial Framework. Unused and decommitted appropriations may be allocated either to a specific programme, or entered into a provisional chapter. In this case resources from the Member States will be called only after the decision of the budgetary authority on the specific destination. Carry over of margin of the multiannual financial framework In case after the adoption of the annual budget a margins are left under the each ceiling of the financial framework, the budgetary authority may decide, before the end of the exercise, to carry over the unused margins in any ceiling of one of the subsequent years of the multiannual financial framework. The total amount of the Multiannual financial framework will remain unchanged.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 18 – paragraph 2 – point e a (new)

(ea) fines and amounts receivable as a result of out-of-court settlements, understandings, or any other similar agreements concluded with or off payments paid by any non-state third parties insofar as these are not general revenue; (If adopted replaces the original amendment 15.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 27 – paragraph 2

2. In order to reduce the risk of fraud and irregularities, the financial statement referred to in paragraph 1 shall provide information on the internal control system set up, an estimate of the costs and benefits of controls implied by such systems and an assessment of the risk involved, as well as existing and planned fraud prevention and protection measures.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 41 – paragraph 2 a (new)

2a. Wherever possible and appropriate, articles and items shall correspond to individual operations carried out in the framework of a certain individual activity. The delegated regulations shall lay down guidelines for the classification of articles and items aiming at maximum transparency and conciseness of the budget.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 46 – paragraph 1 – point c – subpoint i

(i) for each section of the budget, an establishment plan providing a comprehensive presentation of the entire human resources and setting the number of posts for each grade in each category and in each service and the number of permanent and temporary posts authorised within the limits of the budget appropriations; , accompanied by a document presenting the full time equivalents of contract agents as well as local agents; (The amendment is compatible with the original amendment 57 and replaces only one part.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 49

Article 49 Article 49 Where by implementation of an act of the Union the appropriations available in the budget or the allocations available in the multiannual financial framework would be exceeded, such act may be implemented in financial terms only after the budget has been amended and, if necessary, the financial framework has been appropriately revised. For the purposes of this Article, and notwithstanding Article 4 (2), an act of the Union shall be deemed to exist where borrowing or lending operations affect the global MFF margin (Article 9(4)) of any present or future years to which the multiannual financial framework applies.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 55 – paragraph 1 – point b

(b) indirectly, in shared management with Member States or ~~by entrusting~~, subject to a specific provision in the basic act which shall also set out, other than in the cases of (i) and (iv), the type of implementing partners and types of operations, by entrusting certain specified budget implementation tasks to: (i) third countries or the bodies they have designated; (ii) international organisations and their agencies; ~~(iii) financial institutions entrusted with the implementation of Financial Instruments pursuant to Title VIII;~~ (iv) the European Investment Bank and the European Investment Fund ~~or any other subsidiary of the Bank~~; (v) bodies referred to in Articles ~~200~~196b and ~~201~~196c; (vi) public law bodies or bodies governed by private law with a public service mission as far as these latter provide adequate financial guarantees; (viii) bodies governed by private law of a Member State, entrusted with the implementation of a public and private partnership and providing adequate financial guarantees; (viii) persons entrusted with the implementation of specific actions pursuant to Title V of the Treaty on the European Union, and identified in the relevant basic act within the meaning of Article 51 of this Regulation. persons entrusted with the implementation of specific actions in the Common Foreign and Security Policy pursuant to Title V of the Treaty on the European Union, and identified in the relevant basic act within the meaning of Article 51 of this Regulation. The Commission remains responsible for the implementation of the budget (Article 317 TFEU) and shall inform the European Parliament on the operations carried out by the entities under points (i) to (viii). The financial statement (Article 27) shall provide a full justification for the choice of a particular entity under points (i) to (viii). (If adopted it replaces original amendment 68.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 55 – paragraph 1 a (new)

1a. The financing decision which shall be annexed to the annual activity report (Article 63(9)) shall specify the objective pursued, the expected results, the method of implementation and the total amount of the financing plan. It shall also contain a description of the actions to be financed and an indication of the amount allocated to each action, and an indicative implementation timetable. In case of indirect management, it shall also specify the implementing partner chosen, the criteria used and the tasks entrusted to it.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 56 – paragraph 1

1. Responsibilities for budget implementation in shared management Where the Commission implements the budget by shared management, implementation tasks shall be delegated to Member States. These shall respect the principles of sound financial management, transparency and non-discrimination, and ensure the visibility of Union action when they manage Union funds. To this end, the Commission and the Member States shall fulfil their respective control and audit obligations, and assume the resulting responsibilities laid down in this Regulation. Complementary provisions may be laid down in sector-specific rules. (If adopted it replaces the original amendment 79.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 56 – paragraph 2

~~Member States shall~~2. Specific duties of the Member States Member States shall take all the legislative, regulatory and administrative or other measures necessary for protecting the Union's financial interests, in particular (a) satisfy themselves that actions financed from the budget are actually carried out and to ensure that they are implemented correctly and for that purpose accredit bodies responsible for the management and control of Union funds; (b) prevent, detect and correct irregularities and fraud, when executing tasks related to the implementation of the budget. To this endffect, they shall carry out ex ante and ex post controls including, where appropriate, on the spot checks, to ensure that the actions financed from the budget are effectively carried out and implemented correctly, recover funds unduly paid and bring legal proceedings as necessaryin accordance with the principle of proportionality, and in compliance with paragraphs 2(a), 3 to 5 as well as the relevant sector-specific rules, ex ante and ex post checks including, where appropriate, on the spot checks on representative samples of transactions. They shall also recover funds unduly paid and bring legal proceedings as necessary; the Commission may appraise the systems set up in the Member States on application by a Member State or on its own risk assessment or in application of sector specific rules. As far as Member States immediately disclose errors and / or irregularities they discover to the Commission and remedy these, they shall be exempt from financial corrections concerning such errors and / or irregularities. Member States shall impose effective, dissuasive and proportionate penalties on recipients aswhere provided for in sector- specific rules and ~~in national legislation.~~without prejudice to specific provisions in national legislation. (If adopted it replaces original amendments 71 and 80.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 56 – paragraph 3

~~In accordance with the~~3. Role and competences of the accrediting authority In accordance with criteria and procedures laid down in sector-specific rules, a Member States authority shall accredit ~~one or more public sector bodies which shall be solely~~bodies responsible for the ~~proper~~ management and internal control of ~~the~~Union funds~~, for which accreditation has been granted~~ (‘accrediting authority’). This shall be without prejudice to the possibility for these bodies to carry out tasks not related to the management of Union funds or to entrust certain of their tasks to other bodies. The accredit~~ation shall be given by a Member State authority in accordance with sector-specific rules ensuring that the body is capable of properl~~ing authority shall further be responsible for monitoring compliance of the accredited bodies with the accreditation criteria, on the basis of available audits and control results. It shall take all necessary measures to remedy managy deficiency ing the funds. The sector-specific rules may also define a role of the Commission in the accreditation process. The accrediting authority shall be responsible for supervising the body and for taking all necessary measures to remedy any deficiency in its operation, including the suspension animplementation of the tasks entrusted by the bodies it has accredited, including the suspension and withdrawal of the accreditation. The role of the Commission in the accreditation process to which paragraph 2 applies shall be further defined in sector-specific rules taking account of the risk in the policy area concerned. (If adopted wit~~hdrawal of the accreditation.~~ replaces original amendments 72, 73 and 81.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 56 – paragraph 4

4. BRole and competences of the accredited body Member States at the appropriate level, by means of bodies accredited pursuant to paragraph 3 of this Article shall: (a) conduct checks and set up and ensure the functioning of an effective and efficient internal control system; (b) use an annual accounting system providing accurate, complete and reliable information in a timely manner; (c) be subject to an independent external audit, performed in accordance with internationally accepted auditing standards by an audit service functionally independent of the accredited body; (d) ensure, in conformity with Article 31(2), annual ex post publication of recipients of Union funds; (f) ensure a protectionprovide the prerequisite data and information in accordance with paragraph 5; (d) ensure ex post publication of recipients of Union funds in accordance with Article 31(2). Any processing of personal data ~~whic~~shall comply with snati~~sfies the principles laid down~~ onal provisions implementing Directive 95/46/EC. (If adopted replaces original amendments 74 and 82)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 56 – paragraph 5

~~Bodies accredited pursuant to paragraph 3 of this Article shall provide the Commission by 1 February of the following financial year with: (a) their accounts drawn up for~~5. Content, timing and audit of data reported by the accredited bodies Member States at the appropriate level, by means of bodies accredited pursuant to paragraph 3, shall provide the Commission by 1st March with (a) accounting information at the level of the accredited bodies on the expenditure made in the execution of the tasks entrusted and presented to the Commission for reimbursement including the balance received from the Commission for which reimbursement has not yet been requested, and sums disbursed for which recovery procedures are underway. This information shall be accompanied by a statement of management responsibilities confirming that, in the opinion of those in charge of the management of the funds: - this information is properly presented, complete and accurate; - the expenditure ~~made in the execution of the tasks entrusted~~has been used for its intended purpose, as defined in the sector- specific rules; - the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions; an annex to the declaration shall present the error rate per funds and an analysis of the errors as well as reservations, if the error rate exceeds 2%; (b) a summary of the results of ~~all~~the available ~~audi~~final audit reports and c~~ontrol~~hecks carried out, including an analysis of systematic or recurrent weaknesses as well as corrective actions taken or planned; (c) a management declaration of assurance as to the completeness, accuracy and veracity of the accounts, the proper functioning of the internal control systems as well as to the legality and regularity of the underlying transactions and the respect of the principle of sound financial management; (d) the opinion of an independent audit body on the management declaration of assurance mentioned in point (c) of this paragraph, covering all its elements. If a Member State has accredited more than one body per policy area, it shall by 15 February of the following financial year provide the Commission with a synthesis report consisting of an overview at national level of all management declarations of assurance and the independent audit opinions thereon, prepared for the policy area concerned. recurrent or systemic weaknesses, as well as corrective actions taken or planned and their results. These documents shall be accompanied by an opinion of an independent audit body, drawn up in accordance with internationally accepted audit standards, on whether the accounting information gives a true and fair view, and expenditure for which reimbursement has been requested from the Commission is legal and regular as well as on the proper functioning of the control procedures put in place. This opinion shall state if the examination puts in doubt the assertions made in the statement of management responsibilities. An annex to the opinion shall present the error rate per funds and an analysis of the errors as well as reservations. The Member States shall indicate replacements of the person providing the management declaration to the Commission's competent authorising officer by delegation who shall display these changes in his annual activity report. If a Member State has accredited more than one body with responsibility for ex ante and ex post verifications per policy area, it shall by 15 March of the following financial year provide the Commission with a synthesis report consisting of an overview at national level of all management declarations of assurance and the corresponding independent audit opinions, prepared for the policy area concerned. Member States shall, at the appropriate level, publish this information no later than 6 months after having provided the Commission with these documents. (If adopted it replaces original amendments 75 and 83.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 56 – paragraph 6

~~The Commission shall:~~ 6. Specific duties of the Commission In order to ensure that the funds are used in accordance with the applicable rules, the Commission shall: (-a) monitor the manner in which Member States fulfil their responsibilities, in particular by carrying out audits during the programme implementation; (a) apply procedures for a timely financial clearance of the accounts of the accredited bodies, e~~nsuring that~~stablishing whether the accounts are complete, accurate and true ~~and allowing for a timely clearance of irregularity cases~~; (b) exclude from Union financing expenditure ~~the~~for which disbursements ~~which~~ have been made in breach of Union law. ~~Sector-specific rules shall govern the conditions under which~~(ba) interrupt payment deadlines or suspend payments in case of significant deficiencies in the monitoring by a Member State or in the functioning of a body accredited in accordance with paragraph 3. The Commission may decide to lift all or part of the interruption or suspension on payments toafter a Member State~~s may be susp~~ has presendted ~~by the Commission or interrupted by the authorising officer by delegation~~its observations. The decision to lift the interruption or suspension shall be annexed to the annual activity report of the competent authorising officer by delegation. (If adopted it replaces the original amendments 76 and 84.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 56 – paragraph 6 a (new)

6a. Specific provision for European Territorial Cooperation Sector-specific rules shall take account of the needs of European Territorial Cooperation programmes as regards in particular the content of the annual management declaration, the accreditation process and the audit function. (If adopted it replaces the original amendment 77.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 56 – paragraph 6 b (new)

6b. National declarations of assurance Member States may provide a national declaration on the expenditure made under the system of shared management. If such a declaration is provided, it shall be signed at ministerial level, and be based on the information to be provided under paragraph 5(c), and shall at least cover the effective functioning of the internal control systems in place and the legality and regularity of the underlying transactions. It shall be subject to the opinion of an independent audit body and be provided to the Commission by 15 March of the year following the budgetary year concerned. A board of audit institutions composed of 6 representatives of supreme audit institutions of the Member States based on a two year rota and the European Court of Auditors shall be consulted on the guidelines for the establishment such national declarations. Where a Member State has provided a national declaration in accordance with the above provisions, this shall be taken into account in the establishment of the Commission’s audit and control strategies and the establishment of risk at Member States’ level in accordance with Article 29 it shall be forwarded to the budgetary authority in mutatis mutandis application of Article 63(9). (If adopted it replaces the original amendments 78 and 85)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 57 – paragraph 7

7. Paragraphs 5 and 6 of this Article shall not apply to Union entities ~~and persons~~ which are subject to a separate ~~procedure of discharge from the budgetary authority~~discharge procedure when these entities implement the Union budget.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 63 – paragraph 6 – subparagraph 2

The ex ante controls shall be carried by the members of staff other than those responsible for the ex post controls. The members of staff responsible for the ex post controls shall not be subordinate to the members of staff responsible for the ex ante controls, and vice versa.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 76 – paragraph 1 – subparagraph 1 a (new)

The debit note corresponding to the recovery order shall be served upon the debtor and shall be binding on the Commission in its content at the time of service.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 81 – paragraph 2 a (new)

2a. The financing decision shall specify the objective pursued, the expected results, the method of implementation and the total amount of the financing plan. It shall also contain a description of the actions to be financed and an indication of the amount allocated to each action, and an indicative implementaiton timetable. In case of indirect management, it shall also specify the implementing partner chosen, the criteria used and the tasks entrusted to it.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 83 – paragraph 1

1. INotwithstanding Article 82(3), in respect of any measure which may give rise to expenditure chargeable to the budget, the authorising officer responsible must first make a budgetary commitment before entering into a legal obligation with third parties or transferring funds to a trust fund on the basis of Article 178.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 83 – paragraph 1 – subparagraph 1 a (new)

However, in case of humanitarian aid operations, civil protection operations and crisis management aid, provided that it is indispensable for the efficient delivery of the Union's intervention to enter into a legal commitment with third parties immediately without being possible to make a prior booking of the individual budgetary commitment, the latter may be booked without delay after entering into a legal obligation with third parties.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 87 – paragraph 4

4. Pre-financing shall be limited to two uncleared payments. It shall be cleared regularly by the responsible authorising officer, following the economic substance and timing of the underlying project. The authorising officer by delegation shall carry out annual eligibility checks. To this effect appropriate provisions shall be included in the contracts, grant decisions and agreements as well as the delegation agreements entrusting implementation tasks to the entities and persons referred to in point (b) of Article 55(1).

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 89

The validation, authorisation and payment of expenditure must be completed within the time limits laid down in the delegated Regulation referred to in Article 199, which shall also specify the circumstances in which creditors paid late are entitled to receive default interest charged to the line from which the principal was paid. Article 89 Article 89 1. The time allowed for making payments shall be: (a) 90 calendar days for contracts, grant agreements and decisions involving technical services or actions which are particularly complex to evaluate and for which payment depends on the approval of a report or a certificate; (b) 60 calendar days for all other contracts, grant agreements and decisions for which payment depends on the approval of a report or a certificate; (c) 30 calendar days in all other cases. These time limits shall not apply to payments under shared management. 2. The competent authorising officer by delegation or subdelegation may suspend the time limit for payment by informing creditors, at any time that the payment request cannot be met, either because the amount is not due or because the appropriate supporting documents have not been produced. If information comes to the notice of the competent authorising officer which puts in doubt the eligibility of expenditure appearing in a payment request, the authorising officer may suspend the time limit for payment for the purpose of further verification, including on the spot checks, in order to ascertain, prior to payment, that the expenditure has been indeed eligible. The creditors concerned shall be informed in writing of the reasons for suspension. Where the suspension exceeds two months, the competent clearing committee shall take a decision on the continuity of the suspension upon an application by the creditor. On expiry of the time limits laid down in paragraph 1, the creditor shall be entitled to interest. (If adopted it replaces the original amendment 89.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 91 a (new)

Article 91a Electronic Government (e-government) All draft proposals submitted to the legislative authority shall be suitable for application of user-friendly information technologies at all levels, in particular the level of final recipients of funds. Where funds are managed in shared management in accordance with Article 56, Commission and Member States shall ensure the interoperability of data gathered or otherwise received and transmitted in the management of the budget. Where data is available in an electronic format, possibilities for its transmission in such format must be foreseen. Where this is necessary, the Member States and the Commission shall agree on uniform data transmission standards. The Commission, in cooperation with other Institutions, executive agencies as well as entities referred to in Article 200, shall establish uniform standards for electronic information supplied to third parties in the process of procurements and grants procedures. It shall, to the greatest possible extent, design and apply uniform standards for the submission, storage and processing of data submitted in grants and procurement procedures, and to this end, shall designate a single ‘electronic data interchange area’ for potential beneficiaries, beneficiaries or candidates and tenderers. The established standards shall be applied by all Institutions and the referred above agencies and bodies. The Commission shall report to Parliament and Council on the progress of the implementation of this provision within two years after the entry of application of this Regulation and regularly thereafter. (If adopted it replaces the original amendment 118.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 105 – paragraph 1 a (new)

1a. The Commission shall ensure by appropriate means and in application of Article 91a that tenderers may enter the contents of the tenders and any supporting evidence in an electronic format (e-procurement) if they so wish and shall, with the consent of the tenderer, store such supporting evidence for the purpose of conducting future e- procurement procedures, in a central database common to all institutions and entities to which this Regulation applies. The data shall be erased after a six month period unless the tenderer applies for ongoing storage. It shall be the tenderer’s responsibility to maintain and update the stored data. The Commission shall report to Parliament and Council on the progress of the implementation of this provision within two years after the entry into force of this Regulation and regularly afterwards. (If adopted it replaces the original amendment 116.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 115 a (new)

Article 115a Beneficiaries 1. For the purposes of this Title, the term 'beneficiary' shall mean one or several entities to which the grant is awarded. 2. Where the action is implemented by one or several legal entities represented by or affiliated to a coordinating legal entity, the grant agreement may be signed by the coordinating legal entity on behalf of its affiliated members who shall be regarded as co-beneficiaries. 3. Where the grant is awarded to several (co-)beneficiaries, the grant agreement shall identify these beneficiaries and specify the rights and obligations between them and the Commission. It shall stipulate in particular but not exclusively: (a) the applicable law and legal venue, (b) the financial responsibility of the coordinating legal entity and its affiliated members towards the Commission for the implementation of the whole action, (c) the possibility to modify, following a majority decision of the co-beneficiaries, the rights and obligations between them; any modification in the number or identity of participating beneficiaries shall be subject to the approval of the competent authorising officer, which shall be granted unless there is a danger of that modification frustrating the purpose of the grant or adversely and materially affecting the Commission’s legal rights under the grant agreement. (If adopted it replaces the original amendment 135.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 116 – paragraph 1 – point a

(a) reimbursement of a specified proportion of the eligible part of the total costs actually incurred; (Amendments 393, 394 and 397 belong together and together replace the original amendment 136.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 116 – paragraph 1 – point a a (new)

(aa) reimbursement of a specified proportion of standard scale of unit costs; (Amendments 393, 394 and 397 belong together and together replace the original amendment 136.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 116 – paragraph 1 – subparagraph 1 a (new)

When determining the appropriate form of a grant, the potential beneficiaries’ interests and accounting methods shall be taken into account to the greatest possible extent, if they correspond to international standards. For the purposes of this Regulation, ‘very low value grants’ shall be grants not exceeding EUR 5 000 and ‘low value grants’ shall be grants not exceeding EUR 60 000. (Amendments 393, 394 and 397 belong together and together replace the original amendment 136.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 117 – paragraph 4

4. Grants may not have the purpose or effect of producing a profit within the framework of the action or the work programme of the beneficiary. The first subparagraph shall not apply to: (a) actions the objective of which is the reinforcement of the financial capacity of a beneficiary or ~~the generation of an income; (b) study, research or training scholarships paid to natural persons;~~ actions which generate an income to ensure their sustainability after the period of Union financing provided for in the grant decision or agreement; (b) study, research or training scholarships paid to natural persons and other direct support paid to natural persons in most need, such as refugees and unemployed persons; (ba) grants based on flat rates and/or lump sums and/or unit costs where these comply with with the conditions set out in Article 116a(2); (bb) low value grants. Where a profit is made, the Commission shall be entitled to recover the percentage of the profit corresponding to the Union contribution to the eligible costs actually incurred by the beneficiary to carry out the action or work programme.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 117 – paragraph 4 a (new)

4a. For the purpose of this Title, profit shall be defined as follows: (a) in the case of a grant for an action, profit means a surplus of earmarked receipts over the eligible costs incurred by the beneficiary, when the request is made for final payment. Earmarked receipts may consist in income generated by the action and financial transfers from third parties assigned to the eligible costs of the action; (b) in the case of an operating grant, profit means a surplus balance on the eligible operating budget of the beneficiary. (If adopted it replaces the original amendment 140.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 122 – paragraph 1 a (new)

1a. The maximum time limit for processing applications shall be six months, or, where a panel decision is prerequisite, nine months, from the expiry of the deadline set for the submission of the application. This time limit may exceptionally be exceeded where the specific nature and subject-matter of the grant so require. Where this is the case, the provisional time limit shall be announced in the respective call for proposals. Where the time limit cannot be met due to other reasons, the authorising officer by delegation shall include this into his annual activity report together with the reasons and proposals for remedial action. He shall report in the following annual activity report on the success of the remedial action. (If adopted it replaces the original amendment 149.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 122 – paragraph 3

3. Articles 100 to 103 shall also apply to grant applicants. Applicants must certify that they are not in one of the situations referred to in Articles 100 to 103. However, the authorising officer ~~may refrain from~~shall not requir~~ing~~e such certification, ~~as specified in the delegated Regulation referred to in Article 199,~~ for any of the following: (a) ~~very~~ low valued grants; (b) when such certification has recently been provided in another award procedure; (~~c) when there is a material impossibility to provide such certification.~~If adopted it replaces the original amendment 150.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 125

Article 125 Article 125 The authorising officer responsible may, if he deems it appropriate and proportionate on a case-by-case basis and subject to risk analysis, require the beneficiary to lodge a guarantee in advance in order to limit the financial risks connected with the payment of pre- financing. Guarantees shall not be required in the case of low value grants.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 1 – article 126 a (new)

Article 126a Periods for record keeping 1. Beneficiaries shall keep records, supporting documents, statistical records and other records pertinent to a grant for five years following the payment of the balance and for three years for low value grants. 2. Records related to audits, appeals, litigation or the settlement of claims arising out of the performance of the project shall be retained until such audits, appeals, litigation or claims have been disposed of. 3. The Commission may define periods for record keeping by the accredited bodies and by the Commission in the delegated regulation.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 2 – article 175 a (new)

Article 175a Average personnel cost The following criteria for the acceptance of average personnel costs shall apply: (a) the average personnel costs shall be the beneficiary's usual соst accounting practice; this includes cost-centre approaches. (b) the average personnel costs shall be based on the actual personnel costs of the beneficiary as registered in its statutory accounts, or cost accounting as required by applicable national rules, including budgeted or estimated amounts where necessary; (c) the average personnel costs shall exclude any ineligible costs and costs claimed under other costs categories. (If adopted it replaces the first part of original amendment 192.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 2 – article 178 – paragraph 2

The contributions of the Union and the donors shall be entered into a specific bank account. These contributions are not integrated in the budget and are managed by the Commission under the responsibility of the authorising officer by delegation. ~~The entities and persons referred to in point (b) of~~ Article 55(13) ~~may be entrusted with budget implementation tasks in accordance with the relevant rules for indirect management.~~applies. (If adopted it replaces the original amendment 197.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 2 – article 195 – paragraph 3

3. The institutions and bodies within the meaning of Article 196b shall inform the budgetary authority as soon as possible of any building project likely to have significant financial implications for the budget. I~~f either branch of the budgetary authority intends to issue an opinion, it shall within~~n particular, they shall inform the budgetary authority in connection with: (a) construction and renovation projects, before invitations two ~~weeks after receipt of the information on the building project notify the institution concerned of its inten~~tender are issued, about the specific planning arrangements and, once detailed cost plans have been drawn up but before contracts are concluded, about all aspects with a bearing on decision-taking and about project financing, as well as, after completion of the works, about the extent to which the works were carried out as planned and on budget; (b) other building contracts, before invitations to issue such an opinion. Failing a reply, the institution concerned may proceed with the planned operation under its administrative autonomy, subject to Article 335 of the TFEU and Article 185 of the Euratom Treaty with regard to Union representationtender are issued or any prospecting of the local market takes place, about the specific building surface area required and, before contracts are concluded, about all aspects with a bearing on decision-taking and about project financing, as well as, after completion of projects, about budget compliance and project implementation. The approval of the budgetary authority shall be obtained before contracts are concluded. Th~~at opinion shall be forwarded to the institut~~e budgetary authority shall take a decision con~~cerned~~ giving approval within ~~two~~eight weeks ~~of such notification. The institutions shall request the approval of the budgetary authority for the acquisition of real state assets or any o~~after receipt of the application and of all information with a bearing on decision-taking. In the remarks on expenditure as classified in accordance with Article 41, reference shall be made to each building project within the meaning of this article, together with the respective amounts entered in ther bu~~ilding project, finan~~dget. (If adopted it replaceds th~~rough a loan.~~e original amendment 200.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 2 – article 196 b (new)

Article 196b Framework financial regulation for agencies, bodies and public-private partnerships set up under specific provisions of the TFEU and the Euratom Treaty 1. A framework financial regulation shall be adopted, following consultation of the European Court of Auditors by means of a delegated regulation in accordance with Articles 202, 203 and 204 of this Regulation for entities which are set up under specific provisions of the TFEU and the Euratom Treaty and which have legal personality and receive contributions charged to the budget. This framework financial regulation will be based on the principles and rules provided under this Regulation. The financial rules of those bodies may not derogate from the framework financial regulation except where their specific needs so require. Such derogations may not concern the budgetary principles referred to in Title II of Part One, the principle of equality of treatment of operators, and specific provisions set out in the basic acts establishing such bodies; Where the financial rules of these ppps derogate from the framework financial regulation, the Commission shall be notified of these derogations and their justification. The Commission shall have the right to object to such derogations within six weeks following the notification. The rules of these bodies may derogate from the Staff Regulations 1a. Derogations and specific reasons for such derogations shall be communicated to the European Parliament and the Council in a working document annually and no later than 31st October in a working document. The working document shall also set out the progress in the completion of the purpose for which the individual entities were set up, and the relevance of the aforementioned derogations for the progress achieved, the information mentioned in Article 34(2b) and the completion of the previously defined specific targets in the year to which the discharge relates. Where the targets have not been fully met, the management of the entity shall set out the specific reasons for this and propose remedial action which may also comprise the reasoned demand for a temporary increase in administrative allocations for not more than one subsequent year. The working document shall further present the governance structures of all entities under this Article including a comprehensive overview of the size of the individual governing structures in relation to the respective staff. 2. Discharge for the implementation of the budgets of the entities referred to in paragraph 1, shall be given by the European Parliament on the recommendation of the Council. Whenever it deems necessary to do so, the European Parliament shall be entitled to invite their management in the process of the discharge, in particular where the targets described in paragraph 1a are not met for two consecutive years. 3. The Commission's internal auditor shall exercise the same powers over the entities referred to in paragraph 1 as he/she does in respect of Commission departments. 4. Each of the agencies shall appoint by contract, after consultation of the Court of Auditors, an independent auditor whose mission is to verify the conformity of the body's accounts with Article 134 and to undertake an analysis, under the direction of the Court of Auditors, of the legality and regularity of the revenue and expenditure of this body. The Court of Auditors shall examine the report prepared by any such independent auditor and, together with carrying out any other procedures it deems necessary, may rely on the independent auditor's report when forming its opinion. (If adopted it replaces the original amendment 205.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 2 – article 196 c (new)

Article 196c Model Financial Regulation for public- private partnership bodies not based on specific provisions of the TFEU 1. The bodies having legal personality set up by a basic act in application of Articles 288 and 289 TFEU and entrusted with the implementation of a public-private partnership shall adopt their financial rules covering the establishment, implementation, accounting and discharge of the ppp's budget. 2. Those rules shall include a set of principles necessary to ensure sound financial management of Union funds, and be based on Articles 55 and 57 and a model financial regulation adopted by means of a delegated regulation in accordance with Articles 202, 203 and 204 after consultation of the Court of Auditors. Where the financial rules of these ppps derogate from the model financial regulation, the Commission shall be notified of these derogations and their justification. The Commission shall have the right to object to such derogations within six weeks following the notification. The rules of these bodies may derogate from the Staff Regulations insofar as the acts establishing these bodies according to Art. 1a(2) of the Staff Regulations do not foresee an application of the Staff Regulations. 3. Derogations and specific reasons for such derogations shall be communicated the European Parliament and the Council annually and no later than 31st October in a working document. The working document shall also set out the progress in the completion of the purpose for which the individual bodies were set up, and the relevance of the aforementioned derogations for the progress attained, the information mentioned in Article 34(2b) and the completion of the previously defined specific targets in the year to which the discharge relates. Where the targets have not been fully met, the management of the body shall set out the specific reasons for this and propose remedial action which may also comprise the reasoned demand for a temporary increase in administrative allocations for not more than one subsequent year. The working document shall further present the governance structures of all entities under this article including a comprehensive overview of the size of the individual governing structures in relation to the respective staff. 4. Discharge for the implementation of the budgets of the bodies referred to in paragraph 1 shall be given by the European Parliament on the recommendation of the Council. 5. The Commission's internal auditor shall exercise the same powers over the bodies referred to in paragraph 1 as he/she does in respect of Commission departments. (If adopted it replaces the original amendment 206.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 3 – article 199

Article 199 Article 199 The Commission shall be empowered to adopt a delegated Rregulation ~~on detailed rules for the application of this Regulation in accordance with Articles 202, 203 and 204~~in accordance with Articles 202, 203 and 204 concerning detailed rules to supplement or amend certain non-essential elements of the following Articles: 5, 8, 9, 16, 18, 19, 20, 22, 23, 25, 26, 27, 30, 31, 34, 38, 41, 46, 50, 51, 55, 56, 57, 58, 61, 63, 65, 66, 67, 69, 70, 71, 72, 75, 76, 77, 77b, 78, 80, 81, 82, 83, 84, 85, 86, 87, 89, 90, 92, 93, 94, 95, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 117a, 118, 119, 120, 122, 123, 124, 125, 126, 126a, 126c, 127, 133, 135, 136, 137, 139, 142, 145, 147, 148, 173, 175, 176, 178, 179, 180, 181, 182, 183, 184, 187, 188, 191, 193, 195, 196, 197. An annex to this Regulation lists the objectives, content and scope of the delegation with reference to the aforementioned Articles. The delegated Rregulation shall also include rules on the implementation of administrative expenditure relating to the appropriations provided in the budget for the Euratom Supply Agency. (If adopted it replaces the original amendment 207.)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 3 – article 200

Framework financial regulation for agencies and bodies set up under the 1. The Commission shall adopt a framework financial regulation for bodies which are set up under the TFEU and the Euratom Treaty and which have legal personality and receive contributions charged to the budget by means of a delegated act in accordance with Articles 202, 203 and 204 of this Regulation. This framework financial regulation will be based on the principles and rules provided under this Regulation. The financial rules of those bodies may not depart from the framework financial regulation except where their specific needs so require and with the Commission's prior consent. Such exception may not concern the budgetary principles referred to in Title II of Part One, the principle of equality of treatment of operators, and specific provisions set out in the basic acts establishing such bodies. 2. Discharge for the implementation of the budgets of the bodies referred to in paragraph 1, shall be given by the European Parliament on the recommendation of the Council. 3. The Commission's internal auditor shall exercise the same powers over the bodies referred to in paragraph 1 as he does in respect of Commission departments. 4. Unless otherwise provided in the basic act referred to in paragraph 1, the Court of Auditors shall examine the legality and regularity of the revenue and expenditure of this body before its accounts are consolidated with the Commission's accounts. This examination shall rely on the audit report established by an independent external auditor designated by the body and whose mission is to verify the conformity of the body's accounts with Article 134.0 deleted TFEU and the Euratom Treaty

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 3 – article 201

Model Financial Regulation for public- private partnership bodies The bodies having legal personality set up by a basic act and entrusted with the implementation of a public-private partnership pursuant to point (v) of Article 55(1)(b)shall adopt their financial rules. Those rules shall include a set of principles necessary to ensure sound financial management of Union funds, and be based on Article 57 and a model financial regulation adopted by the Commission by means of a delegated act in accordance with Articles 202, 203 and 204.Article 201 deleted

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 3 – article 204 – paragraph 3

3. If either the European Parliament or the Council o~~bjects to a delegated act, it shall not enter into force. The institution which objects shall state the reasons for objecting to the delegated act~~r both institutions have proposed modifications to a delegated regulation or parts of it, the Commission shall take note of the modifications and submit a revised proposal. The European Parliament or the Council may object to this revised proposal within a term of three months from the date of notification, in which case it does not enter into force.

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Part 3 – article 208 – paragraph 3

Article 56 shall only apply ~~only to commitments made as of 1 January 2014 of funds referred to in Article 167.~~ as of 1 January 2014 until which time Article 53b of Regulation (EC, Euratom) No 1605/2002 remains in force. However, Member States may already apply Article 56 paragraph 2 as of 1 January 2012. Where Member States provide a national declaration in the meaning of Article 56 paragraph 6b also the final subparagraph of Article 56 paragraph 6b shall apply as of 1 January 2012. As of 1st January 2014, the first sentence of Article 56 paragraph 6b is replaced by the following: "Member States provide a national declaration on the expenditure made under the system of shared management." The functions of existing bodies under Council Regulation (EC) No 1083/20062 shall remain unaffected by the accreditation of such bodies. From 1 January 2014, the accredited bodies shall be competent for performing their functions. 4. Article 5 paragraph 4 shall have immediate effect as from the publication of this Regulation. Where beneficiaries have applied Article 5 paragraph 5 of Regulation (EC) No 1605/2002 without having made use of an interest-bearing bank account, this shall not be considered as an error and/or irregularity. (If adopted it replaces para 3 in the original amendment 221)

2011/06/17
Committee: BUDG

Ingeborg GRÄSSLE, Crescenzio RIVELLINI

Proposal for a regulation
Annex (new)

Annex on the delegated regulation according to Article 199 of this Regulation Article 5 The delegated regulation may define rules on the accounting of interest yielded for pre-financing. Article 8 The delegated regulation may contain detailed rules concerning appropriations for a financial year. Article 9 The delegated regulation may contain detailed rules for the cancellation and carry over of appropriations. Article 16 The delegated regulation may establish rules concerning the rate of conversion between the euro and other currencies. Article 18 The delegated regulation may establish the structure to accommodate external and internal assigned revenue and the provision of the corresponding appropriations and determine rules for the contribution from Member States to research programmes. Further, the delegated regulation may complement this Regulation with regard to the proceeds of sanctions imposed on Member States declared to have an excessive deficit, and relating to assigned revenue resulting from the participation of EFTA states in certain Union programmes. Article 19 The delegated regulation may contain detailed rules on the acceptance of donations made to the Union. Article 20 The delegated regulation may contain detailed rules concerning the accounts for recoverable taxes. Article 22 The delegated regulation may establish detailed rules concerning the calculation of percentages of transfers by institutions other than the Commission, and the grounds for transfer requests. Article 23 The delegated regulation may establish detailed rules concerning the calculation of percentages of internal transfers by the Commission, and grounds for transfer requests. Article 25 The delegated regulation may contain detailed rules concerning requests for transfers from the emergency aid reserve. Article 26 The delegated regulation may contain detailed rules concerning ex ante midterm and ex post evaluations. Article 27 The delegated regulation may contain detailed rules concerning the requirements of the financial statement. Article 30 The delegated regulation may establish detailed rules concerning the provisional publication of the budget. Article 31 The delegated regulation may establish detailed rules on the publication of information on recipients of funds awarded in indirect management. Article 34 The delegated regulation may define detailed rules concerning financial programming. Article 38 The delegated regulation may contain detailed rules concerning the draft amending budgets. Article 41 [Text will follow] Article 46 The delegated regulation may contain detailed rules concerning the presentation of the budget, including a definition of actual expenditure in the last financial year for which the accounts have been closed, budget remarks and the establishment plan. Article 50 The delegated regulation may contain detailed rules concerning the budget implementation according to sound financial management, and information on transfers of personal data for audit purposes. Article 51 The delegated regulation may contain detailed rules concerning the basic act and the exceptions enumerated in Article 51. Article 55 The delegated regulation may contain detailed rules concerning the methods of implementation of the budget, including direct centralised management, the exercise of powers delegated to executive agencies, specific provisions for indirect management with international organisations and the designation of public law bodies or bodies governed by private law with a public service mission. Article 56 The delegated regulation may contain detailed rules concerning shared management with Member States, including sector-specific rules that govern conditions under which payments to Member States may be suspended, the compilation of a register of bodies responsible for management, certification and audit activities under the sector- specific regulations, measures to promote best practices and the establishment the clearance-of-account procedures. Article 57 The delegated regulation may contain detailed rules concerning the indirect management of entities and persons other than Member States, including the content of the agreement entrusting budget implementation tasks, the establishment of the conditions in indirect management where the systems, rules and procedures of the Commission are equivalent with those of entities and persons other than Member States, management declarations of assurance, and the establishment of the clearance-of- account procedures. Article 58 The delegated regulation may contain detailed rules concerning the ex ante assessments of rules and procedures under indirect management. Article 61 The delegated regulation may contain detailed rules concerning the rights and obligations of the financial actors. Article 63 The delegated regulation may contain detailed rules concerning ex ante and ex post controls, the keeping of supporting documents, code of professional standards, failure of the authorising officer to act, transmission of information to the accounting officer, and reports on negotiated procedures. Article 65 The delegated regulation may contain detailed rules concerning the powers and duties of the accounting officer, including his/her appointment and termination of duties, the opinion on accounting and inventory systems, treasury and bank account management, signatures on accounts, management of account balances, transfer and conversion operations, methods of payment, legal entity files and keeping of supporting documents. Article 66 The delegated regulation may lay down detailed rules concerning the persons empowered to administer accounts in a local unit. Article 67 The delegated regulation may establish the conditions of imprest accounts and rules also for external actions, including rules regarding the choice of imprest administrators, the endowment of imprest accounts, and checks by authorising and accounting officers. Article 69 The delegated regulation may contain detailed rules concerning the liability of the authorising officer, accounting officer and imprest administrator in case of illegal activity, fraud or corruption. Article 70 The delegated regulation may lay down detailed rules applicable to authorising officers by delegation, including confirmation of instructions and the role of the Financial Irregularities Panel. Article 71 The delegated regulation may contain detailed rules concerning the liability of accounting officers in case of other forms of misconduct. Article 72 The delegated regulation may contain detailed rules concerning the liability of imprest officers in case of other forms of misconduct. Article 75 The delegated regulation may contain detailed rules concerning the estimates of amounts receivable and the establishment of amounts receivable, including procedure and supporting documents, and default interest. Article 76 The delegated regulation may contain detailed rules concerning the establishment of the recovery order. Article 77 The delegated regulation may contain detailed rules on the way of recovery, including recovery by offsetting, recovery procedure failing voluntary payment, additional time for payment, recovery of fines and other penalties, waiving of recovery and cancellation of an established amount receivable. Article 77b The delegated regulation may contain detailed rules for the implementation of the criteria and procedures for financial corrections by the Commission. Article 78 The delegated regulation may contain detailed rules concerning the limitation period. Article 80 The delegated regulation may establish rules with regard to the amounts received by way of fines, penalties and accrued interest. Article 81 The delegated regulation may contain detailed rules concerning the financing decision. Article 82 The delegated regulation may contain detailed rules regarding the types of commitment, adoption of global commitments, single signature, and administrative expenditure covered by provisional commitments. Article 83 The delegated regulation may contain detailed rules on the budgetary and legal commitment including registration of individual commitments. Article 84 The delegated regulation may contain detailed rules concerning the verifications applicable to the different commitments. Article 85 The delegated regulation may establish detailed rules concerning validation of expenditure, including passing for payment of staff expenditure and for interim and balance payments of procurement and grant, certified correct for pre-financing and interim payments, and material forms of "passed for payment" and "certified correct". Article 86 The delegated regulation may contain detailed rules on the authorisation of expenditure, including the establishment of the mandatory details on a payment order and the checks by the authorising officer of payments orders. Article 87 The delegated regulation may contain detailed rules concerning the types of payments and supporting documents. Article 89 The delegated regulation may contain detailed rules concerning payment time limits. Article 90 The delegated regulation may contain detailed rules on the electronic management of operations. Article 92 The delegated regulation may contain detailed rules concerning the appointment of the internal auditor. Article 93 The delegated regulation may contain detailed rules concerning the powers and duties of the internal auditor. Article 94 The delegated regulation may contain detailed rules concerning the independence and the liability of the internal auditor. Article 95 The delegated regulation may contain detailed rules concerning the different contracts under procurement, including framework contracts and specific contracts. Article 97 The delegated regulation may contain detailed rules concerning the requirements for the advertising of contracts and publication of notices. Article 98 The delegated regulation may contain detailed rules concerning the types of procurement procedure, joint procurement with Member States and low value contracts. Article 99 The delegated regulation may contain detailed rules concerning the content of tender documents, including the possibility and the conditions for revision of the price and the technical specifications. Article 100 The delegated regulation may contain detailed rules concerning the exclusion criteria applicable for participation in tenders. It may establish what evidence may be satisfactory to show that an exclusion situation does not exist. Furthermore, in case of an exclusion situation it may establish the duration of the exclusion. Article 101 The delegated regulation may contain detailed rules concerning the exclusion criteria applicable during the procurement procedure. It may establish what evidence may be satisfactory to show that an exclusion situation does not exist. Furthermore, in case of an exclusion situation it may establish the duration of the exclusion. Article 102 The delegated regulation may define detailed rules concerning the Central Exclusion Database. Article 103 The delegated regulation may establish detailed rules concerning different administrative and financial penalties for tenderers or candidates who have made false declarations, have made substantial errors, have committed irregularities or fraud or have been found in serious breach of their contractual obligations. Article 104 The delegated regulation may define the selection criteria and the award criteria. It furthermore may define the documents that give proof of economic and financial capacity and the evidence of technical and professional capacity. The delegated regulation may also contain detailed rules on electronic auctions and abnormally low tenders. Article 105 The delegated regulation may contain detailed rules concerning the submission of tenders. It may establish the time limits for receipt of tenders and requests to participate, the time allowed for access to invitation to tender documents and the time limits in urgent cases. It may also define the different methods of communication. Furthermore, it may establish rules on the possibility of a tender guarantee, the opening of tenders, the requests to participate and the Committee for the evaluation of tenders and requests to participate. Article 106 The delegated regulation may contain detailed rules concerning the principles of equal treatment and transparency. It may define the contact that is allowed between contracting authorities and tenderers during the contract award procedure, the minimum requirements of the written record of an evaluation and the minimum details of the decision taken by the contracting authority. Article 107 The delegated regulation may contain detailed rules concerning the award decision, information to tenderers, and the signature and implementation of the contract. Article 108 The delegated regulation may contain detailed rules concerning information for tenderers, including on the cancellation of the procurement procedure. Article 109 The delegated regulation may contain detailed rules concerning the guarantees that are required from contractors. Article 110 The delegated regulation may contain detailed rules on the suspension of a contract in case of errors, irregularities and fraud. Article 111 The delegated regulation may contain detailed rules concerning the function of contracting authority, including the identification of the appropriate levels for the calculation of thresholds. Article 112 The delegated regulation may contain detailed rules on the thresholds applicable, separate contracts and contracts with lots, and estimating the value of certain contracts. Article 113 The delegated regulation may contain detailed rules concerning tender participation ne evidence of access to contracts. Article 114 The delegated regulation may contain detailed rules on the procurement rules of the World Trade Organization. Article 115 The delegated regulation may specify in more detail the scope and content of grants, and may contain rules determining whether grant agreements or grant decisions are to be used. Further, the delegated regulation may contain details on the use of framework partnership agreements. Article 116 The delegated regulation may define rules for the different forms of grants. Article 117 The delegated regulation may complement the general principles applicable to grants, including the non- profit rule and the co-financing principle. Article 117a The delegated regulation may contain further specifications on eligible costs Article 118 The delegated regulation may define the requirements regarding the annual work programme, the content of the calls for proposals, the exceptions to a call for proposals, the information to applicants and the publication of the grant award decision. Article 119 The delegated regulation may contain detailed rules concerning the principle of non-cumulative award. Article 120 The delegated regulation may contain detailed rules concerning retroactive award. Article 122 The delegated regulation may contain detailed rules concerning the arrangements for grant applications, evidence of non-exclusion, applicants without legal personality, legal entities forming one applicant, financial and administrative penalties, eligibility criteria and very low value grants. Article 123 The delegated regulation may contain detailed rules concerning selection and award criteria. Article 124 The delegated regulation may contain detailed rules concerning the evaluation and award of grants and information to applicants. Article 125 The delegated regulation may contain detailed rules concerning the pre- financing guarantee. Article 126 The delegated regulation may specify rules for payment of grants and controls, including rules concerning the supporting documents and the suspension and reduction of grants. Article 126a The delegated regulation may stipulate periods for record keeping by the accredited bodies and the Commission Article 126c The delegated regulation may contain detailed rules on the competences and composition of the clearing committees. Article 127 The delegated regulation may contain detailed rules concerning implementation contracts and support to third parties. Article 133 The delegated regulation may contain detailed rules concerning the report on budgetary and financial management. Article 135 The delegated regulation may specify the general accepted accounting principles, including the going-concern principle, the principle of prudence, the principle of consistency of preparation, the principle of comparative information, the materiality and aggregation principle, the no-netting principle, and the principle of substance over form, and rules on supporting documents. Article 136 The delegated regulation may contain detailed rules concerning the financial statements, including statements of financial performance, cash flow statements, notes to the financial statements and explanatory notes. Article 137 The delegated regulation may contain detailed rules concerning the content of budgetary accounts. Article 139 The delegated regulation may contain detailed rules concerning the approval of accounts, including the transmission of the final consolidated accounts. Article 142 The delegated regulation may contain detailed rules concerning the organisation of the budgetary accounts, including the use of computerised systems. Article 145 The delegated regulation may contain detailed rules concerning the entries in the accounts. Furthermore, it may contain detailed rules concerning accounting ledgers, the trail balance, accounting reconciliations, recording in the journal and the reconciliation of accounts. Article 147 The delegated regulation may contain detailed rules on the keeping and the content of the budgetary accounts. Article 148 The delegated regulation may contain detailed rules concerning the property inventory and the procedure for the resale and disposing of property, including rules on inventories in delegations. Article 173 The delegated regulation may contain detailed rules concerning types of operations under research. Article 175 The delegated regulation may contain detailed rules concerning the Joint Research Centre. Article 176 The delegated regulation may contain detailed rules concerning the actions which may be financed under external actions. Article 178 The delegated regulation may contain detailed rules concerning trust funds for external actions. Article 179 The delegated regulation may contain detailed rules concerning the implementation of external actions through indirect management. Article 180 The delegated regulation may contain detailed rules concerning agreements with entities on the implementation of external actions, including rules on special loans and bank accounts. Article 181 The delegated regulation may contain detailed rules on external action procurement. Article 182 The delegated regulation may contain detailed rules on the participation in tender procedures. Article 183 The delegated regulation may contain detailed rules on the full financing of an external action and financing applications. Article 184 The delegated regulation may contain detailed rules on grant procedures applicable in indirect management. Article 187 The delegated regulation may contain detailed rules concerning the scope of the European offices and the delegations by the institutions to the European offices. Article 188 The delegated regulation may contain detailed rules concerning the appropriations for the European offices, including the delegation of certain tasks by the accounting officer, treasury and bank accounts. Article 191 The delegated regulation may contain detailed rules concerning the delegation of authorising officer powers to the director of an inter-institutional office. Article 193 The delegated regulation may contain detailed rules regarding the scope of administrative appropriations and rent guarantees. Article 195 The delegated regulation may contain detailed rules concerning specific administrative appropriations, including buildings and advances to staff members of the institutions. Article 196 The delegated regulation may contain detailed rules concerning external experts. Article 197 The delegated regulation may contain detailed rules concerning transitional provisions, including on the liquidation of the guarantee account and updating of thresholds and amounts.

2011/06/17
Committee: BUDG

Activities of Crescenzio RIVELLINI related to 2010/0395(COD)

Plenary speeches (5)

Reports (1)

Amendments (60)

ParlTrack - 2011-2024