ERDF, ESF, Cohesion Fund, EAFRD and EMFF (2014-2020) — Reporting of irregularities, irrecoverable amounts & information and communication measures

SUMMARY OF:

Implementing Regulation (EU) No 821/2014 — laying down rules for the application of Regulation (EU) No 1303/2013 as regards detailed arrangements for the transfer and management of programme contributions, the reporting on financial instruments, technical characteristics of information and communication measures for operations and the system to record and store data

Implementing Regulation (EU) 2015/1974 — setting out the frequency and the format of the reporting of irregularities concerning the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund, under Regulation (EU) No 1303/2013

Delegated Regulation (EU) 2016/568 — supplementing Regulation (EU) No 1303/2013 with regard to the conditions and procedures to determine whether amounts which are irrecoverable shall be reimbursed by Member States concerning the European Regional Development Fund, the European Social Fund, the Cohesion Fund, and the European Maritime and Fisheries Fund

WHAT IS THE AIM OF THE REGULATIONS?

Through implementing and delegated acts, they set out the rules for the application and implementation of Regulation (EU) No 1303/2013, the Common Provisions Regulation, concerning the operation of the European Structural and Investment Funds (ESI funds) for the period 2014-2020.

KEY POINTS

Implementing Regulation (EU) No 821/2014

The regulation sets out:

detailed arrangements and a model for reporting on financial instruments;
technical characteristics to visually identify ESI funding support;
specifications of a secured computerised system for recording and storing data on each supported project for monitoring, evaluation, financial management, verification and audit.

Implementing Regulation (EU) 2015/1974

The regulation sets out the frequency and the format for reporting irregularities* concerning ESI funds:

an EU country must send a report to the European Commission on a regular and timely basis;
the report must be send electronically via the Irregularity Management System.

Delegated Regulation (EU) 2016/568

The regulation sets out the conditions and procedures to determine whether amounts which are irrecoverable* must be reimbursed by an EU country including:

the submission of information;
the conditions for determining fault or negligence on the part of an EU country;
the procedure to determine whether an irrecoverable sum should be reimbursed.

FROM WHEN DO THE REGULATIONS APPLY?

Implementing Regulation (EU) No 821/2014 has applied since 18 August 2014.
Implementing Regulation (EU) 2015/1974 has applied since 11 November 2015.
Delegated Regulation (EU) 2016/568 has applied since 3 May 2016.

BACKGROUND

For further information see:

European Structural and Investment Funds (European Commission).

KEY TERMS

Irregularities: an act which does not comply with EU rules and which has a potentially negative impact on EU financial interests, but which may be the result of genuine errors committed both by beneficiaries claiming funds and by the authorities responsible for making payments. If an irregularity is committed deliberately it is considered fraud.

Irrecoverable amounts: an amount is considered irrecoverable if national authorities have sought to pursue all the recovery possibilities through national, institutional and legal means.

MAIN DOCUMENTS

Commission Implementing Regulation (EU) No 821/2014 of 28 July 2014 laying down rules for the application of Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards detailed arrangements for the transfer and management of programme contributions, the reporting on financial instruments, technical characteristics of information and communication measures for operations and the system to record and store data (OJ L 223, 29.7.2014, pp. 7-18)

Successive amendments to Regulation (EU) No 821/2014 have been incorporated into the original document. This consolidated version is of documentary value only.

Commission Implementing Regulation (EU) 2015/1974 of 8 July 2015 setting out the frequency and the format of the reporting of irregularities concerning the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund, under Regulation (EU) No 1303/2013 of the European Parliament and of the Council (OJ L 293, 10.11.2015, pp. 20-22)

Commission Delegated Regulation (EU) 2016/568 of 29 January 2016 supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council with regard to the conditions and procedures to determine whether amounts which are irrecoverable shall be reimbursed by Member States concerning the European Regional Development Fund, the European Social Fund, the Cohesion Fund, and the European Maritime and Fisheries Fund (OJ L 97, 13.4.2016, pp. 1-5)