commiss regul ec june lai financi rule applic council regul ec commun support pre access measur agricultur rural develop applic countri central eastern europ pre access period commiss european commun regard treati establish european commun regard council regul ec june commun support pre access measur agricultur rural develop applic countri central eastern europ pre access period articl thereof articl council regul ec ordin aid applic countri framework pre access strategi stipul commiss implement commun aid accord rule financi regul applic gener budget european commun articl thereof articl council regul ec stipul financi support compli principl laid council regul ec financ common agricultur polici regul concern guarante guidanc section european agricultur guarante guidanc fund set specif provis relat guarante section fall titl viii financi regul envisag implement sapard institut build effect countri concern special access programm agricultur rural develop sapard requir applic countri refer articl regul ec follow numer project gener limit financi dimens deleg manag task applic countri desir articl regul ec possibl confer manag applic countri sapard manag organis agenc applic countri accord decentralis approach minimum criteria condit applic decentralis manag articl regul ec laid annex regul criteria condit reflect pai agenc fulfil conform eaggf guarante rule laid annex commiss regul ec amend regul ec light agenc establish applic countri organis conform eaggf guarante provis eaggf guarante provis laid regul ec concern payment function agenc applic countri dispos function implement function criteria function laid accredit provision grant subject respect essenti minimum criteria commiss waiv ant approv stipul articl regul ec confer manag aid applic countri nation accredit sapard agenc applic countri approv exist structur applic countri financi oper countri nation fund phare moni transfer paragraph annex regul ec nation authoris offic bear full financi respons liabil fund sapard purpos nation fund applic countri compet author accredit sapard agenc supervis subsequ complianc accredit criteria nation authoris offic contact point financi inform commiss applic countri council regul june lai gener provis structur fund articl commit made commiss lai decis approv assist model circumst respect trigger commun budget commit consid model appli mutati mutandi sapard articl regul ec forese execut post control commiss eaggf clearanc account procedur effici system audit payment decentralis agenc recov irregular undu payment applic countri sapard implement rule fix bilater agreement conclud commiss applic countri commiss applic countri draw multiannu financ agreement condit determin sapard contribut set annual financ agreement set financi contribut commun protect financi interest commun applic countri similar oblig member state regard control carri commun agent sapard moni measur provid regul accord opinion committe european agricultur guarante guidanc fund eaggf adopt regul chapter gener provis articl scope present regul regul lai condit manag aid provid regul ec confer agenc applic countri refer articl regul provid articl regul ec commiss intend requir applic countri respect condit includ financ agreement negoti countri articl definit purpos regul quot applic countri quot mean countri list articl regul ec quot nation fund quot mean bodi appoint applic countri respons nation authoris offic bear full financi respons liabil fund act compet author nation authoris offic contact point financi inform commiss applic countri quot compet author quot mean bodi applic countri issu monitor withdraw accredit sapard agenc purpos articl regul ec ii appoint certifi bodi quot sapard agenc quot mean bodi establish applic countri oper respons discharg function implement function pai function sapard agenc accredit time applic countri quot certifi bodi quot mean bodi operation independ sapard agenc establish attest account report manag control system verifi financ element quot multiannu financ agreement quot mean agreement set relev provis respect sapard financ quot annual financ agreement quot mean agreement set financi alloc year question basi appropri enter commun budget supplement amend provis laid multiannu financ agreement quot sapard euro account quot mean account open nation authoris offic respons financi treasuri institut bear interest normal commerci condit receiv payment refer articl exclus sapard transact maintain euro quot financi year quot mean calendar year januari decemb chapter conferr manag articl conferr manag aid commiss verifi complianc condit articl regul ec hereinaft refer quot condit quot provis articl annex regul prior decid conferr manag aid applic countri establish complianc condit provis mention subparagraph commiss examin nation fund procedur structur relat implement sapard programm sapard agenc procedur structur procedur structur bodi task deleg accord articl carri verif spot decis confer manag agenc made provision basi provid complianc condit function criteria annex regul provis articl commiss monitor continu complianc condit provis regul includ annex stage found longer fulfil commiss immedi revok decis ceas undertak financi oblig part commun ceas transfer moni applic countri make financi correct applic countri articl task compet author task compet author includ set articl regul ec mutati mutandi accredit provision grant period fix relat serious problem pend implement requisit administr account arrang decis compet author accredit sapard agenc basi examin cover administr payment control account procedur structur includ arrang select project tender contract respect procur rule take account criteria set annex examin conduct internation accept audit standard instanc provision accredit envisag satisfactori complianc provis annex oblig written procedur segreg duti pre project approv pre payment check payment procedur account procedur comput secur intern audit public procur provis compet author monitor accredit withdraw delai accredit criteria longer fulfil inform immedi commiss compet author deleg examin task refer paragraph bodi case nation authoris offic retain respons articl task sapard agenc implement task sapard agenc compris call applic project select check applic approv project term condit elig content approv sapard agricultur rural develop programm hereinaft refer quot programm quot includ public procur provis lai contractu oblig agenc potenti beneficiari issu approv commenc work execut spot check prior project approv follow action ensur progress project implement report progress measur implement indic payment task sapard agenc compris check payment claim execut spot check establish elig payment authoris payment execut payment account commit payment applic control beneficiari payment aid establish term condit grant continu respect function implement payment discharg singl administr structur carri parti provid provis paragraph annex respect case execut payment account commit payment deleg project approv spot control payment process base segreg duti propos implement pai arrang sapard agenc accredit submit compet author commiss sapard agenc discharg function manag author provid articl commiss regul ec commun author inform perform function articl task certifi bodi task certifi bodi includ deliveri attest annual account sapard agenc sapard euro account report annual basi adequaci manag control system sapard agenc capabl ensur conform expenditur provis articl verif exist correct nation financ element refer articl perform task certifi bodi act accord provis articl regul ec guidelin set commiss bodi appoint nation audit offic equival deleg examin task refer articl regul ec bodi provid task discharg effect certifi bodi case retain respons attest annual account audit report refer articl regul ec articl drawn april year commun commiss april latest chapter payment control articl budget commit commiss decis authoris signatur annual financ agreement give rise commit appropri commun budget annual financ agreement sign behalf commiss condit met programm approv commiss multiannu financ agreement sign parti commiss decommit part commit rule fix subparagraph articl regul ec take account requir articl articl payment commiss sapard assist grant accord provis programm approv commiss multiannu annual financ agreement accord commiss decis refer articl subject financ commun payment made euro sapard euro account accord provis articl subparagraph articl articl except subparagraph subparagraph accord articl regul ec commiss make initi payment account sapard euro account payment made instal exce annual alloc applic countri concern set annex commiss decis ec ec payment made condit sapard agenc accredit subject decis refer articl conclus multiannu financ agreement annual financ agreement payment repaid payment applic accord articl receiv commiss month date payment subsequ payment made accord rule provid articl convers cost bank charg exchang loss subject commun financ articl payment sapard agenc payment sapard agenc beneficiari made nation currenc debit sapard euro account payabl order beneficiari i gener rule issu dai debit base declar expenditur incur beneficiari declar includ project select expenditur paid date commiss decis refer articl commun contribut made simultan nation contribut case beneficiari public sector nation contribut preced commun total public contribut individu measur grant project level readili identifi level sapard agenc sapard agenc maintain record payment includ inform amount nation currenc amount euro overpay amount excess sum due note sapard agenc record delai sapard euro account subtract applic payment commiss refer articl final balanc assist paid accord articl regul ec decis refer articl adopt sapard agenc ensur time treatment payment request beneficiari case interv receipt complet support document issu payment order exce month commun financ reduc accord provis articl regul ec articl applic payment commun commiss consider payment applic drawn sapard agenc quarterli basi present accord form establish commiss transmit nation authoris offic commiss month end quarter supplementari applic submit justifi basi risk net balanc sapard euro account exhaust quarterli applic process applic includ inform amount expenditur paid sapard agenc beneficiari previou quarter broken nation currenc euro measur nation commun contribut balanc commun fund sapard euro account recent debit detail debt collect commiss verifi payment applic take account condit set articl regul ec expenditur declar payment applic reimburs commiss principl month accept payment applic receiv subject verif refer paragraph articl exchang rate interest convers rate euro nation currenc exchang rate publish european central bank payment sapard agenc work dai commiss month preced month expenditur record account sapard agenc date payment order issu beneficiari date shown account overpay sapard agenc work dai commiss month preced month overpay note amount fix clearanc account conform clearanc decis work dai commiss month preced month decis timelimit articl respect outstand amount gener interest rate equal euribor rate month deposit publish european central bank point rate monthli averag month decis refer articl notifi interest earn sapard euro account exclus programm interest subject reduct due charg levi fiscal natur articl commiss initi measur case commiss alloc annual alloc provid articl regul ec applic countri amount alloc decid commiss basi ad hoc decis articl clearanc account decis prejudic decis refer articl financi year annual declar present accord form establish commiss certif audit report requir articl regul ec articl articl articl regul ec drawn applic countri transmit commiss nation authoris offic commiss receiv document refer paragraph april year financi year concern provis fix sentenc articl articl articl regul ec applic financi year quot quot transact record account sapard agenc financi year quot quot consider commiss septemb year financi year concern clear account sapard agenc accord provis articl regul ec articl regul ec hereinaft refer quot clearanc account decis quot clearanc account decis cover clearanc sapard euro account clear amount credit sapard euro account accord articl articl commiss commun applic countri concern result verif inform suppli juli end financi year reason attribut applic countri concern commiss unabl clear account applic countri septemb commiss notifi applic countri enquiri propos undertak amount fix clearanc account decis ad deduct subsequ payment commiss applic countri case amount de deduct fix decis exce level subsequ payment amount cover balanc credit commiss euro month notif decis commiss case case basi decid amount credit offset payment due made commiss applic countri commun instrument articl conform clearanc decis commiss decid expenditur exclud commun cofinanc find expenditur effect complianc rule refer articl hereinaft refer quot conform clearanc decis quot conform clearanc procedur execut accord mechan procedur forc applic articl regul ec articl regul ec financi correct includ applic flat rate correct case control correctli establish execut sapard agenc refus compens foreseen financi correct expenditur project amount recov accord conform clearanc decis paragraph commun nation authoris offic ensur amount credit commiss euro month notif decis amount decis realloc sapard programm commiss case case basi decid amount credit offset payment due made commiss applic countri commun instrument articl record control provis document sapard agenc nation fund dispos commiss period year date final payment beneficiari made control carri articl regul ec provis regul euratom ec articl articl regul ec appli mutati mutandi execut sapard programm applic countri requir appli rule contain commiss regul ec irregular organis inform system field regul bind entireti directli applic member state brussel june commiss franz fischler member commiss oj oj oj oj oj oj oj oj oj oj oj oj annex function criteria accredit sapard agenc function sapard agenc execut princip function respect sapard expenditur authoris commit payment object function establish amount paid claimant supplier conform financ agreement rule elig applic approv claim payment complianc commit enter project approv tender contract procedur verif work carri servic suppli execut payment object function issu instruct agenc banker case government payment offic pai authoris amount claimant supplier assigne account commit payment object function record commit payment agenc separ book account sapard expenditur form electron data process system prepar period summari expenditur includ period annual declar commiss book account record detail debt recov control object function verifi fact applic claim base order review complianc financ agreement rule term condit commit control includ pre project select check remeasur check quantiti qualiti good servic deliv analysi sampl control pre payment check special provis mention financ agreement rule elig expenditur order establish elig control requir examin technic natur involv econom financi assess check specif agricultur technic scientif natur report object function ensur progress individu project measur report ensur effect effici implement measur criteria sapard agenc administr structur provid separ function authoris execut account respons separ administr unit respons defin organis chart sapard agenc adopt procedur offer equival guarante sapard agenc lai detail written procedur receipt record process applic project approv claim invoic support document control report inclus descript document procedur ensur claim payment project select compli criteria process divis duti offici respons time project respons approv project authoris payment pai account sum offici perform task work come supervis offici respons offici defin write includ set financi limit author staff train polici rotat staff sensit posit altern increas supervis offici respons authoris dispos detail check list verif requir undertaken includ support document claim attest check perform attest made electron mean subject condit refer subparagraph evid review work senior member staff analysi apprais approv project evidenc write analysi project guid principl sound effici manag applic claim authoris suffici check made verifii compli financ agreement rule content sapard programm check includ requir rule govern specif measur aid claim requir prevent detect fraud irregular regard risk present part authoris function applic subject check establish adher term condit elig complet document correct support document date receipt check undertaken checklist perform attest applic claim batch applic claim servic good deliv control consist documentari control ensur data quantiti qualiti price good servic invoic reconcil order physic control ensur quantiti qualiti good servic match mention invoic claim form control perform continu basi deliveri servic initi interim payment made procedur ensur payment made claimant bank account assigne payment execut agenc banker government payment offic chequ mail work dai date charg sapard bank account procedur adopt ensur payment transfer execut chequ cash credit sapard euro account payment made cash approv authoris offici supervisor made electron mean provid level secur mean ensur ident signatori enter electron record applic claim invoic process comput system access comput system protect control inform enter modifi valid authoris offici individu password attribut data enter modifi valid authoris offici individu password attribut ident offici enter modifi data programm record oper log password chang regularli avoid misus comput system protect unauthoris access physic control data back copi store separ safeguard locat data entri check logic check aim detect inconsist extraordinari data procedur ensur rate aid term condit grant aid record instruct databas checklist updat good time part authoris control function deleg bodi provid condit fulfil respons oblig bodi notabl control verif complianc financ agreement rule defin bodi dispos effect system ensur fulfil respons satisfactori manner bodi explic confirm agenc fact fulfil respons describ mean emploi sapard agenc inform regular time basi result control effect suffici control account claim authoris settl invoic paid work perform detail report accompani applic claim batch applic claim report cover year report accompani attest elig approv applic claim natur scope limit work physic administr check perform identifi method result inspect measur respect discrep irregular report support document submit agenc suffici provid assur requir check elig claim invoic authoris payment perform sapard agenc satisfi project approv payment expenditur bodi procedur compli criteria set annex criteria assess applic order prioriti defin document document relat claim authoris expenditur commit control effect retain bodi bodi agenc set procedur ensur locat document relev specif payment made agenc record document made inspect agenc offic request person bodi inspect document includ agenc staff deal claim agenc intern audit servic certifi bodi attest agenc annual declar mandat offici european union written agreement conclud sapard agenc bodi function sapard agenc deleg agreement identifi function perform deleg bodi type support document report sapard agenc time limit system includ deleg function perform bodi set organis chart agreement provid access offici commiss court auditor inform held deleg bodi investig offici applciat includ carri check project recipi aid account procedur ensur declar expenditur commiss complet accur correct project account head time error omiss detect correct chek reconcili perform interv exceed month sapard agenc account procedur ensur account system produc euro nation currenc region offic project contract measur measur total cost commit expenditur part payment balanc payment deadlin set cancel commit work complet agre timet cancel appropri record account system sapard agenc dispos intern audit servic object servic equival procedur ensur agenc system intern control oper effect intern audit servic independ agenc depart report directli agenc top manag intern audit servic verifi procedur adopt agenc adequ ensur complianc programm financ agreement verifi account accur complet time verif limit select measur measur sampl transact provid audit plan ensur signific area includ depart bodi respons authoris depart function deleg cover period exceed year servic work perform internation accept audit standard record work paper result report recommend address agenc top manag audit plan report made certifi bodi offici european union mandat undertak financi audit sole purpos apprais effect intern audit function rule procur public bodi servic work suppli applic countri accord rule set commiss annual entitl quot servic suppli work contract conclud framework commun cooper countri quot except requir ant approv commiss servic work machineri suppli procur privat undertak origin commun countri refer articl regul ec suppli equip purchas contractor work servic contract suppli equip destin properti project contract complet forfeit guarante reimburs payment agenc set system recognit amount due sapard euro acocunt record debtor ledger debst prior receipt debtor ledger inspect regular interv aim take action collect debt overdu sapard agenc publicis avail support potenti project manag oper obtain wide select potenti project manag oper standard applic form clear guidelin complet condit eligib drawn advanc launch scheme time process applic beneficiari sapard agenc instal system report progress project measur pre defin indic indic approv monitor committe revis action instanc delai meet pre defin target aris proper record action manag inform system speedi gener report project measur report made manag author monitor committe commiss request sec final quot servic suppli work contract conclud framework commun cooper countri quot