commiss regul ec juli lai detail rule implement council regul ec manag control system assist grant cohes fund procedur make financi correct commiss european commun regard treati establish european commun regard council regul ec establish cohes fund amend regul ec ec articl thereof articl annex ii thereto articl regul ec requir member state number measur ensur cohes fund effici correctli accord principl sound financi manag purpos member state provid adequ guidanc organis relev function bodi respons implement project certifi expenditur gener manag coordin cohes fund oper member state concern 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 claim content certif laid natur qualiti inform reli enabl commiss carri check refer articl regul ec member state suppli request data bodi respons implement project gener manag coordin cohes fund oper requir order fulfil manag monitor evalu requir regul lai content data format mean transmiss comput file data suppli electron form commiss ensur computeris data confidenti secur regul appli prejudic provis council regul euratom ec novemb spot check inspect carri commiss order protect european commun financi interest fraud irregular regul appli prejudic provis commiss regul ec juli irregular recoveri sum wrongli paid connect financ cohes fund organis inform system field detail provis laid procedur articl annex ii regul ec includ recoveri amount paid unduli repay commiss default interest adopt regul chapter subject matter scope articl regul lai detail rule implement regul ec manag control system assist grant cohes fund hereinaft refer fund elig measur fall articl regul approv januari procedur make financi correct assist chapter ii manag control system articl member state ensur adequ guidanc provis manag control system ensur sound manag fund accord gener accept principl standard bodi author bodi respons implement project articl regul ec hereinaft call implement bodi author bodi respons certifi statement expenditur payment fund claim articl regul ec articl annex ii regul includ author bodi design articl annex ii regul hereinaft call pai author author respons gener manag coordin fund oper member state hereinaft call manag author public privat bodi servic act respons manag pai author perform task behalf relat implement bodi hereinaft call intermedi bodi guidanc assist author bodi establish system provid adequ assur correct regular elig claim commun assist ensur project carri accord term relev decis object assign project purpos regul quot implement bodi quot includ implement bodi final recipi fund bodi firm involv implement project concess holder appointe purpos regul quot project quot mean individu project stage project group project fall articl regul ec measur fall articl regul subject decis articl thereof hereinaft refer grant decis articl manag control system manag pai author intermedi bodi implement bodi subject proportion relat volum assist administ provid clear definit clear alloc sound manag 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 refer articl includ procedur verifi authent expenditur claim execut project preparatori stage entri servic financ invest accord term relev grant decis object assign project applic nation commun rule elig expenditur support fund protect environ transport tran european network competit public procur verif cover aspect financi technic administr natur determin effect utilis fund commit procedur requir record verif project spot record state work result verif measur respect discrep physic administr verif exhaust perform sampl work transact record identifi work transact select describ sampl method articl member state respect project approv januari inform commiss month entri forc regul organis manag pai author intermedi bodi respons fund oper countri manag control system place author 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 inspect accept work claim reimburs expenditur receiv verifi valid payment beneficiari author execut account provis audit manag control system commiss cooper member state satisfi manag control system present paragraph 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 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 implement bodi verif alloc transfer commun nation fund verif correct inform suppli execut project accord term grant decis object assign project indic descript inform requir suffici audit trail annex manag author satisfi point procedur ensur document relev specif item expenditur incur payment made work undertaken verif carri connect project requir suffici audit trail held accord requir articl annex ii regul ec annex regul record maintain bodi hold locat document made inspect person bodi inspect document person bodi refer paragraph staff manag pai author intermedi bodi implement bodi process payment claim servic undertak audit manag control system person depart pai author respons certifi interim final payment claim articl regul ec articl annex ii regul person depart issu declar articl regul mandat offici nation audit institut commun requir extract copi document account record refer paragraph suppli articl pai author account amount recover payment commun assist made ensur amount recov unjustifi delai recoveri repai irregular payment recov interest receiv account late payment deduct amount concern statement expenditur request payment commiss respect project concern insuffici commiss request excess amount refund 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 fourth indent articl annex ii thereto drawn form prescrib annex ii regul person depart pai author function independ servic approv claim certifi statement expenditur pai author satisfi condit fulfil manag author intermedi bodi implement bodi fulfil requir regul ec articl thereof articl annex ii thereto observ term grant decis statement expenditur includ expenditur effect elig period laid grant decis support receipt invoic account document equival prob ii relat work essenti complet time applic assist lodg iii justifi progress complet project accord term grant decis object assign project suffici control system audit trail account statement expenditur present commiss manag author ensur pai author inform procedur oper intermedi bodi implement bodi verifi authent expenditur claim execut project accord term relev grant decis object assign project 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 articl member state organis check project sampl basi design verifi effect manag control system place verifi select basi risk analysi expenditur declar made level concern check carri period cover total elig expenditur incur project approv period percentag reduc proport expenditur incur entri forc regul check base repres sampl transact take account requir paragraph member state endeavour spread implement check evenli period concern ensur separ task check implement payment procedur project select sampl transact check account check mix type size project risk factor identifi nation commun check ensur type bodi involv manag implement project sector activ transport environ satisfactorili check articl check member state endeavour verifi practic applic effect manag control system execut project accord term grant decis object assign project adequ number account record correspond record support document held intermedi bodi implement bodi presenc suffici audit trail adequ number expenditur item natur time relev expenditur compli commun provis correspond approv specif project work execut nation financ fact made cofinanc project implement accord commun rule polici requir articl regul ec articl check establish problem encount system charact entail risk project carri implement bodi member state concern identifi situat examin requir correct prevent action articl accord articl annex ii regul ec member state inform commiss june year time june applic articl regul previou calendar year addit provid amplif updat descript manag control system commun articl chapter declar wind project articl person depart design issu declar wind project articl regul ec function independ manag author implement bodi intermedi bodi person depart pai author respons draw certif refer articl conduct examin internation accept audit standard suppli implement bodi 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 final report drawn articl annex ii regul ec person depart issu declar make enquiri obtain reason assur certifi statement expenditur correct underli transact legal regular project carri accord term grant decis object assign project declar drawn basi indic model shown 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 doubt project properli implement 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 project refer annex held computeris form record made commiss specif request purpos carri documentari spot check prejudic requir suppli annual report articl annex ii regul ec commiss agre member state content comput record made paragraph mean commun length period requir develop comput system 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 subject relev nation law commiss offici access document prepar view control carri regul data held includ store comput system chapter vii financi correct articl amount financi correct made commiss articl annex ii regul ec individu system irregular assess practic basi individu file equal amount expenditur wrongli charg fund regard principl proportion practic quantifi amount irregular expenditur precis disproportion cancel expenditur question commiss base financi correct extrapol flat rate proce case extrapol repres sampl transact characterist case flat rate assess import infring rule extent financi implic shortcom manag control system led irregular establish commiss base posit fact establish auditor servic draw conclus financi consequ examin measur member state concern articl regul ec articl annex ii thereto report suppli regul ec repli member state articl period time member state concern respond request subparagraph articl annex ii regul ec submit comment month duli justifi case longer period agre commiss commiss propos financi correct basi extrapol flat rate member state opportun demonstr examin file concern actual extent irregular commiss assess agreement commiss member state limit scope examin proport sampl file concern duli justifi case time allow examin exce period month month period refer paragraph result examin examin manner subparagraph articl annex ii regul ec commiss account evid suppli member state time limit member state object observ made commiss hear take place subparagraph articl annex ii regul ec month period commiss decis articl annex ii regul begin run date hear articl case commiss suspend payment articl annex ii regul ec commiss member state concern endeavour reach agreement accord procedur time limit set articl regul agreement reach articl appli articl repay due made commiss pursuant articl annex ii regul ec effect due date order recoveri drawn accord financi regul applic gener budget european commun due date dai month issu order delai effect repay give rise interest account late payment start due date refer paragraph end date actual payment rate interest half percentag point rate appli european central bank main refinanc oper work dai month due date fall financi correct articl annex ii regul ec prejudic member state oblig pursu recoveri articl regul amount recov irregular compet servic bodi initi recoveri proceed notifi implement bodi manag pai author thereof chapter viii gener final provis articl regul prevent member state appli nation rule rigor prescrib articl regul prejudic oblig member state respect project approv januari ensur project properli carri prevent irregular action recov amount lost result irregular neglig articl regul enter forc seventh dai public offici journal european commun regul bind entireti directli applic member state brussel juli commiss michel barnier member commiss oj oj pp oj oj annex indic descript inform requir suffici audit trail articl suffici audit trail refer articl present project includ individu project group project account record manag level provid detail inform expenditur incur cofinanc project implement bodi includ final recipi fund bodi firm involv implement project concess holder appointe account record show date creat amount item expenditur natur support document date method payment documentari evid invoic attach item expenditur relat partli cofinanc project accuraci alloc expenditur cofinanc project rest demonstr appli type expenditur consid elig limit proport cost technic specif financi plan project progress report document tender contract procedur report inspect execut project accord articl manag level declar expenditur incur cofinanc project pai author inform refer paragraph aggreg detail statement expenditur broken categori detail statement expenditur constitut support document account record pai author basi prepar declar expenditur commiss intermedi bodi implement bodi bodi firm involv implement project pai author intermedi bodi area respons requir detail statement expenditur bodi support document account record summari expenditur incur project 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 implement bodi bodi firm involv implement project annex ii gt pic file quot en tif quot gt gt pic file quot en tif quot gt gt pic file quot en tif quot gt annex statement expenditur recoveri effect certifi statement expenditur includ present statement expenditur gt pic file quot en tif quot gt gt pic file quot en tif quot gt annex iii gt pic file quot en tif quot gt gt pic file quot en tif quot gt annex iv gt pic file quot en tif quot gt gt pic file quot en tif quot gt gt pic file quot en tif quot gt 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 transfer 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 project identifi code quot prj quot gener inform project record attribut field annex iv expenditur record identifi code quot pai quot detail inform expenditur declar project record attribut field annex iv quot prj quot record inform project immedi quot pai quot record expenditur inform project 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 file ascii code numer field repres amount decim separ quot quot symbol 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 coe dublin region wast water treatment scheme stage depart financ dublin corpor pai coe dublin region wast water treatment scheme stage case file greec elot iso code appli document file accompani check sum number record total amount sum subtot project field express code mean code attach file sum record comput file project correspond payment declar submit commiss period request inform discrep justifi note attach file