commiss regul ec march lai detail rule implement council regul ec manag control system assist grant structur fund commiss european commun regard treati establish european commun regard council regul ec june lai gener provis structur fund articl thereof consult committe set pursuant articl treati consult committe agricultur structur rural develop consult committe structur fisheri aquacultur articl regul ec requir member state number measur ensur commun fund effici correctli accord principl sound financi manag purpos member state provid adequ guidanc organis relev function manag pai author laid articl regul ec articl regul ec requir member state cooper commiss ensur smoothli run manag control system give assist undertak check includ sampl check order harmonis standard certif expenditur payment fund articl regul ec claim content certif laid natur qualiti inform reli enabl commiss carri check refer articl regul ec member state suppli request data manag author requir order fulfil manag monitor evalu requir regul lai content data format mean transmiss comput file data suppli electron form accord articl regul commiss ensur computeris data confidenti secur commiss regul ec octob establish detail arrang implement council regul eec financi control member state oper financ structur fund amend regul ec replac provis regul ec continu appli assist grant programm period council regul eec amend regul ec regul appli prejudic provis site monitor field state aid laid articl council regul ec march lai detail rule applic articl ec treati regul appli prejudic provis council regul euratom ec novemb spot check inspect carri commiss order protect european commun financi interest fraud irregular provis commiss regul ec juli irregular recoveri sum wrongli paid connect financ structur polici organis inform system field appli assist grant regul ec virtu paragraph articl articl regul regul appli accord principl subsidiar refer articl regul ec prejudic institut legal financi system member state concern refer paragraph articl regul measur provid regul accord opinion committe develop convers region adopt regul chapter scope articl regul lai detail rule implement regul ec manag control system assist grant structur fund administ member state chapter ii manag control system articl member state ensur manag pai author intermedi bodi receiv adequ guidanc provis manag control system ensur sound financi manag structur fund accord gener accept principl standard provid adequ assur correct regular elig claim commun assist purpos regul quot intermedi bodi quot public privat bodi servic act respons manag pai author perform task behalf relat final beneficiari bodi firm carri oper articl manag control system manag pai author intermedi bodi subject proportion relat volum assist administ provid clear definit clear alloc ensur sound financi practic adequ separ function organis concern effect system ensur function perform satisfactori manner case intermedi bodi report author respons perform task mean emploi articl manag control system includ procedur verifi deliveri product servic financ realiti expenditur claim ensur complianc term relev commiss decis articl regul ec applic nation commun rule elig expenditur support structur fund assist concern public procur state aid includ rule cumul aid protect environ equal opportun procedur requir record verif individu oper spot record state work result verif measur respect discrep physic administr verif exhaust perform sampl oper record identifi oper select describ sampl method articl member state assist inform commiss month approv assist entri forc regul whichev organis manag pai author intermedi bodi manag control system place authorit bodi improv plan pursuant guidanc refer articl commun inform respect manag pai author intermedi bodi function vest alloc function depart includ manag pai author bodi procedur claim reimburs expenditur receiv verifi valid payment beneficiari authoris execut account provis audit manag control system common system appli assist descript common system commun articl commiss cooper member state satisfi manag control system present articl meet standard requir regul ec regul make obstacl present transpar check oper fund commiss discharg respons articl treati review oper system undertaken regular basi articl member state manag control system provid suffici audit trail audit trail consid suffici permit reconcili summari amount certifi commiss individu expenditur record support document held administr level final beneficiari includ final recipi fund bodi firm carri oper verif alloc transfer commun nation fund indic descript inform requir suffici audit trail annex manag author satisfi point procedur ensur document relev specif expenditur incur payment made assist requir suffici audit trail held accord requir articl regul ec annex regul record maintain bodi hold locat document made inspect person bodi inspect document person bodi staff manag pai author intermedi bodi process payment claim ii servic undertak audit manag control system iii person depart pai author respons certifi interim final payment request articl regul ec person depart issu declar articl iv mandat offici nation audit institut european commun requir extract copi document account record refer paragraph suppli articl manag pai author account amount recover payment commun assist made ensur amount recov unjustifi delai recoveri pai author repai irregular payment recov interest receiv account late payment deduct amount concern statement expenditur request payment commiss insuffici effect refund commun pai author send commiss year annex fourth quarterli report recoveri suppli regul ec statement amount await recoveri date classifi year initi recoveri proceed chapter iii certif expenditur articl certif statement interim final expenditur refer articl regul ec drawn form prescrib annex ii person depart pai author function independ servic approv claim certifi statement expenditur pai author satisfi condit fulfil manag author intermedi bodi fulfil requir regul ec articl articl observ term commiss decis articl regul statement expenditur includ expenditur effect elig period laid decis form expenditur final beneficiari mean paragraph rule annex commiss regul ec support receipt invoic account document equival prob ii incur oper select fund assist concern accord select criteria procedur subject commun rule period expenditur incur iii measur state aid formal approv commiss relev suffici control system audit trail account statement expenditur present commiss manag author ensur pai author inform procedur oper manag author intermedi bodi verifi deliveri product servic cofinanc realiti expenditur claim ensur complianc applic rule maintain audit trail case manag author pai author belong bodi bodi ensur procedur offer equival standard control stipul paragraph appli chapter iv sampl check oper articl member state organis check oper sampl basi design verifi effect manag control system place verifi select basi risk analysi expenditur declar made level concern check carri wind assist cover total elig expenditur base repres sampl oper approv take account requir paragraph member state seek spread implement check evenli period concern ensur separ task check implement payment procedur oper select sampl oper check account check mix type size oper risk factor identifi nation commun check concentr oper intermedi bodi final beneficiari main intermedi bodi final beneficiari check wind assist articl check member state endeavour verifi practic applic effect manag control system adequ number account record correspond record support document held intermedi bodi final beneficiari bodi firm carri oper presenc suffici audit trail adequ number expenditur item natur time relev expenditur compli commun provis correspond approv specif oper work execut intend oper consist applic commun financ commun financi contribut limit provid articl regul ec applic commun provis paid final beneficiari reduct unjustifi delai nation financ fact made financ oper implement accord commun rule polici requir articl regul ec articl check establish problem encount system charact entail risk oper carri final beneficiari administ intermedi bodi identifi situat examin requir correct prevent action articl member state inform commiss june year time june applic articl previou calendar year addit provid complet updat descript manag control system commun articl articl provis chapter appli mutati mutandi amount recover refer articl chapter declar wind assist articl person depart design issu declar wind assist articl regul ec function independ design manag author person depart pai author respons draw certif refer articl intermedi bodi conduct examin internation accept audit standard suppli manag pai author intermedi bodi inform requir access record support evid draw declar articl declar base examin manag control system find check carri sampl check transact person depart issu declar make enquiri obtain reason assur certifi statement expenditur correct underli transact legal regular declar drawn basi indic model annex iii accompani report includ relev inform justifi declar includ summari find check carri nation commun bodi declar access articl presenc import manag control weak high frequenc irregular encount provis posit assur valid request payment final balanc final certif expenditur declar refer circumst estim extent problem financi impact case commiss check carri view identif rectif irregular period time chapter vi form content account inform held commun commiss request articl account record oper refer annex held computeris form record made commiss specif request purpos carri documentari spot check prejudic requir commun updat financi plan articl regul ec financi inform articl thereof commiss agre member state content comput record made paragraph mean commun length period requir develop comput system take account agreement refer articl regul ec scope inform request prefer technic specif transfer comput file commiss annex iv written request commiss member state deliv commiss record refer paragraph work dai receipt request period agre commiss member state record computeris form commiss ensur inform forward member state collect spot inspect confidenti secur accord articl treati commiss rule access inform subject relev nation law commiss offici access document prepar view control carri regul data held includ store comput system chapter vii gener final provis articl case form assist beneficiari member state member state concern agre common arrang ensur sound financi manag take account nation law inform commiss arrang agre commiss member state concern provid administr assist articl provis regul prejudic oblig member state regul ec give commiss suffici inform apprais plan includ inform measur implement articl regul commiss requir inform adopt decis articl regul articl regul prevent member state appli rule rigor prescrib articl regul ec repeal provis continu appli assist grant programm period regul eec articl regul enter forc seventh dai public offici journal european commun regul bind entireti directli applic member state brussel march commiss michel barnier member commiss oj oj oj oj oj oj oj oj oj annex indic descript inform requir suffici audit trail articl suffici audit trail refer articl present assist account record manag level provid detail inform expenditur incur financ oper final beneficiari includ final recipi fund bodi firm carri oper account record show date creat amount item expenditur natur support document date method payment documentari evid invoic attach item expenditur relat partli financ oper accuraci alloc expenditur oper financ oper demonstr appli type expenditur consid elig limit proport cost technic specif financi plan oper progress report document grant approv tender contract procedur report inspect product servic financ oper manag level declar expenditur incur financ oper intermedi bodi ly final beneficiari bodi firm carri oper pai author inform refer paragraph aggreg detail statement expenditur oper cover individu item expenditur purpos calcul total certifi amount detail statement expenditur constitut support document account record intermedi bodi intermedi bodi account record oper total amount expenditur certifi final beneficiari intermedi bodi report pai author design articl regul ec present list oper approv assist identifi oper detail indic final beneficiari date approv grant amount commit paid period expenditur total expenditur measur subprogramm prioriti inform constitut support document account record pai author basi prepar declar expenditur present commiss case final beneficiari report directli pai author detail statement expenditur refer paragraph constitut support document account record pai author respons draw list financ oper refer paragraph intermedi bodi final beneficiari bodi firm carri oper pai author intermedi bodi area respons requir detail statement expenditur bodi support document account record summari expenditur individu oper bodi case computeris transfer account data author bodi concern obtain suffici inform lower level justifi account record sum report upward ensur suffici audit trail total summari amount certifi commiss individu expenditur item support document level final beneficiari bodi firm carri oper annex ii gt pic file quot en ep quot gt gt pic file quot en ep quot gt gt pic file quot en ep quot gt gt pic file quot en ep quot gt gt pic file quot en ep quot gt gt pic file quot en ep quot gt annex iii gt pic file quot en ep quot gt gt pic file quot en ep quot gt annex iv scope inform oper made commiss request purpos documentari spot check data request includ precis content subject agreement member state fund concern region social eaggf guidanc section fisheri field number repres record structur prefer compil comput file transfer commiss data oper grant approv decis field oper programm singl program document cci code quot code commun identif quot field oper programm singl program document field prioriti technic assist code field prioriti technic assist field programm compon measur submeasur action code field programm compon measur submeasur action field structur fund field pai author field manag author field intermedi bodi bodi manag author final beneficiari declar expenditur field code oper field oper field region area oper locat carri field region area code field short descript oper field start elig period expenditur field end elig period expenditur field bodi issu grant approv field approv date field refer number final beneficiari field refer number bodi firm respons final beneficiari carri oper final beneficiari field currenc euro field total cost oper field total elig cost oper field expenditur cofinanc field commun contribut field commun contribut record addit field field nation public fund field nation central govern fund field nation region public fund field nation local public fund field nation public fund field privat financ field eib financ field financ field intervent categori aud subcategori accord section annex field locat urban rural area field effect environ field effect equal opportun field indic field unit measur indic field indic target oper expenditur declar oper inform request limit record expenditur declar oper final beneficiari section agreement member state inform request relat record individu payment final beneficiari bodi firm carri oper final beneficiari section expenditur declar final beneficiari inclus expenditur declar commiss field code oper field field oper field field refer number claim field expenditur declar elig cofinanc field commun contribut field commun contribut record addit field field nation public fund field nation central govern fund field nation region public fund field nation local public fund field nation public fund field privat financ field eib financ field financ field bodi declar expenditur final beneficiari field account date date creation record field locat detail support document claim final beneficiari field start period expenditur incur field end period expenditur incur field revenu deduct declar expenditur field financi correct deduct claim field expenditur declar certifi pai author euro field date expenditur declar pai author field euro rate rate appli field date spot verif field bodi carri spot verif field indic field unit measur indic field degre achiev target oper date declar field degre achiev target oper date declar compar plan progress initi plan data individu payment final beneficiari bodi firm carri oper agreement field amount payment field refer number payment field payment date field account date field locat detail support document payment final beneficiari field paye supplier good servic contractor field paye refer number classif area intervent area intervent list area structur fund intervent base articl regul ec compil commiss servic report structur fund activ addit annual report structur fund contribut clear commun commun polici inform categori enabl commiss respond request inform ec institut member state public breakdown categori part manag inform activ relat programm meant replac breakdown programm prioriti specif impact identifi measur evalu exercis base draw measur structur fund programm member state retain possibl classif suit nation region situat base commiss classif import commiss posit draw summari fund activ area intervent program complement show link measur categori commiss list link shown appli code measur clarifi correspond nation code commiss categori annual implement report programm show link list base basic categori object programm addition exercis previou program period addit inform context financi manag oper commiss type inform member state make locat project urban rural geograph delimit project environ main focu environ friendli environment neutral project equal sex main focu posit term male femal equal neutral term equal avail inform context financi manag requir classif commiss meet europ citizen classif product environ agricultur invest agricultur hold set young farmer agricultur specif vocat train improv process market agricultur product forestri invest forest hold improv harvest process market forestri product promot outlet market forestri product establish associ forest holder restor forestri product potenti damag natur disast introduc prevent instrument plant farm land improv maintain ecolog stabil protect woodland forestri specif vocat train promot adapt develop rural area land improv reparcel set farm relief farm manag servic market qualiti agricultur product basic servic rural economi popul renov develop villag protect conserv rural heritag diversif agricultur activ activ close agricultur provid multipl activ altern incom agricultur water resourc manag develop improv infrastructur connect develop agricultur encourag tourist activ encourag craft activ relat farm protect environ connect land forestri landscap conserv improv anim welfar restor agricultur product potenti damag natur disast introduc prevent instrument financi engin fisheri adjust fish effort renew modernis fish fleet process market promot fisheri product aquacultur fish port facil protect develop aquat resourc socioeconom measur aid temporari cessat activ financi compens oper member trade small scale coastal fish inland fish measur financ structur fund erdf esf support larg firm invest physic capit plant equip financ state aid environ friendli technolog clean econom energi technolog busi advisori servic includ internationalis export environment manag purchas technolog servic stakehold health safeti provid care depend financi engin support sme craft busi invest physic capit plant equip financ state aid environ friendli technolog clean econom energi technolog busi advisori servic inform busi plan consult servic market manag design internationalis export environment manag purchas technolog share busi servic busi estat incub unit stimul promot servic network confer trade fair financi engin servic voluntari sector provid care depend health safeti cultur activ sme craft specif vocat train tourism physic invest inform centr tourist accommod cater facil physic invest develop provis tourist servic sport cultur leisur activ heritag share servic tourism industri includ promot activ network confer trade fair tourism specif vocat train research technolog develop innov rtdi research project base univers research institut innov technolog transfer establish network partnership busi research institut rtdi infrastructur train research human resourc labour market polici social inclus develop educ vocat train link specif sector person firm workforc flexibl entrepreneuri activ innov inform commun technolog person firm posit labour market action women basic infrastructur transport infrastructur rail road nation road region local road cycl track motorwai airport port waterwai urban transport multimod transport intellig transport system telecommun infrastructur inform societi basic infrastructur inform commun technolog includ secur safe transmiss measur servic applic citizen health administr educ servic applic sme electron commerc transact educ train network energi infrastructur product deliveri electr ga petroleum product solid fuel renew sourc energi solar power wind power hydroelectr biomass energi effici cogener energi control environment infrastructur includ water air nois urban industri wast includ hospit danger wast drink water collect storag treatment distribut sewerag purif spatial plan rehabilit upgrad rehabilit industri militari site rehabilit urban area protect improv regener natur environ mainten restor cultur heritag social public health infrastructur miscellan technic assist innov action erdf esf eaggf fifg prepar implement monitor public evalu studi innov action inform public instruct compil comput file point annex quot oper quot project action carri quot final beneficiari quot final recipi fund bodi firm act respons concern similar activ subject singl grant approv decis data individu oper requir aggreg data encompass activ quot final beneficiari quot carri oper annex regul paragraph rule annex regul ec elig expenditur case scheme multipl small beneficiari submiss aggreg data agre paragraph annex design subparagraph articl regul ec purpos declar expenditur includ elig cost exclud base calcul public financ cost includ base calcul public financ articl regul ec locat oper urban rural geograph delimit oper environ main focu environ friendli environment neutral oper equal sex main focu posit term male femal equal neutral term equal main monitor indic subject agreement member state final beneficiari declar expenditur intermedi bodi manag author pass claim pai author commiss request detail expenditur declar level order follow audit trail paragraph annex paragraph annex audit trail paragraph annex rate appli amount declar final beneficiari declar made main monitor indic subject agreement member state paragraph annex paragraph annex paragraph annex annex prefer technic specif transfer comput file commiss transfer mean mean current emploi subject prior agreement commiss exhaust list prefer mean magnet medium floppi disk inch mb do window option compress zip format dat cartridg mm dd cd rom worm electron file tranfer direct messag mail file mb option compress zip format transfer ftp option compress zip format prefer standard compil extract member state comput file prefer standard file characterist record start charact code identifi inform contain record type record record oper identifi code quot prj quot gener inform oper record attribut field point annex iv expenditur record identifi code quot pai quot detail inform expenditur declar oper record attribut field point annex iv quot prj quot record inform oper immedi quot pai quot record expenditur inform oper prj pai record suppli separ file field separ semi colon quot quot consecut semi colon data field quot empti field quot record vari length record end code quot cr lf quot quot carriag return line feed quot hexadecim quot od quot file ascii code numer field repres amount decim separ quot quot symbol quot quot quot quot left immedi figur fix number decim space digit space thousand date field quot ddmmyyyi quot dai digit month digit year digit data text format put quotat mark quot quot semi colon separ quot quot data text format field space begin end field file satisfi rule prj fi object eastern finland busi develop invest support pai joensuu busi park case file greec elot iso code appli document file accompani checksum number record total amount sum subtot assist field express code mean code attach file sum record comput file assist subprogramm prioriti correspond payment declar submit commiss period request inform discrep justifi note attach file