Accounts (EAFRD,EAGF) | SFC Support Portal

acc-eafrd-eagf.pdf

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Accounts EARDF & EAGF

PURPOSE

This document describes the specifications of the use-cases related to the electronic submission by the Member States of information for the purpose of the EAFRD/EAGF Clearance of Accounts (known as only 'Accounts' in SFC) procedure as defined in article 30 of Commission Implementing Regulation (EU) No 908/2014 (laying down rules for the application of Regulation (EU) No 1306/2013)

REGULATIONS

Article 30

Transmission of information

1. For the purpose of the clearance of accounts pursuant to Article 51 of Regulation (EU) No 1306/2013, each Member State shall send to the Commission:

(a) The items included in the annual accounts, as referred to in Article 29 of this Regulation;

(b) The opinion and reports established by the certification body or bodies, as referred to in Article 5(3) and (4) of this Regulation;

(d) The management declaration as referred to in Article 3 of this Regulation;

2. 2. The documents and the accounting information referred to in paragraph 1 shall be sent to the Commission by 15 February at the latest of the year following the end of the financial year to which they relate. The documents referred to in points (a), (b) and (d) of that paragraph shall be sent in one copy together with an electronic copy in accordance with the format and under the conditions established by the Commission pursuant to Article 24.

ROLES

Roles involved in the Accounts are:

MS Paying Agency (EAFRD /EAGF) MS Coordinating Body (EAFRD /EAGF)	Create the Accounts Consult the Accounts Record the Accounts Upload the Accounts Documents Validate the Accounts Send the Accounts to upper node MS Return the Accounts to MS Create New Version of Accounts Delete the Accounts
MS Paying Agency (EAFRD /EAGF)	Sign Annual Accounts Sign Management Declaration
MS Coordinating Body (EAFRD /EAGF)	Send the Accounts to the EC
MS Certification Authority (EAFRD /EAGF)	Consult the Accounts Upload the Documents (Audit Opinion) Sign Audit Opinion
MS Managing Authority (EAFRD /EAGF)	Consult the Accounts
MS Audit Personal Data Read (EAFRD /EAGF)	Consult/download the documents defined as containing Personal Data

Member State Managing Authority (EAFRD): in the meaning of Article 65.2(a) of Regulation (EU) No 1305/2013
Member State Paying Agency (EAGF/EAFRD): accredited paying agency within the meaning of Article 7 of Regulation (EU) No 1306/2013;
Member State Certification Body (EAGF/EAFRD): within the meaning of Article 9 of Regulation (EU) No 1306/2013.
Member State Coordinating (known in SFC as Coordination) Body (EAGF/EAFRD): within the meaning of Article 2 of Regulation (EU) No 907/2014

FUNDS

EAFRD and EAGF

PRE-Conditions

When creating a new Accounts version for a specific Accounting year (=Financial year) and for a specific Paying Agency, this version doesn’t yet exist.

When editing a version of the Accounts, its status is 'Open', 'Ready to send' or 'Sent' and currently resides on the user's Node.

Workflow

This section shows the lifecycle to create and manage the Accounts for EARDF/EAGF.

Click here to see the Accounts EAFRD/EAGF workflow diagram in high resolution.

Definitions, Acronyms and Abbreviations

Name	Definition
SFC	Shared Fund Management Common System SFC2014 main function is the electronic exchange of information concerning shared Fund management between Member States and the European Commission for the period 2014-2020 SFC2014 URL: https://webgate.ec.europa.eu/sfc2014/frontoffice/ui Support Portal URL : https://ec.europa.eu/sfc/en/2014/about-sfc2014
EAFRD	European Agricultural Fund for Rural Development
EAGF	European Agricultural Guarantee Fund
ECAS / EU Login	European Commission Authentication Service Until 04.11.2016 the EU Login was labelled as ECAS
Node	Depending on the political/geographical organization of each country, a Member State can manage business objects, in the context of the SFC2014 application, in a centralized or decentralized manner. To represent all the Member States and the possible decentralizations inside each Member State, the notion of a Node has been introduced. A Node is a collection of users, representing the Commission, a Member State, a regional or a local Authority. Countries with a centralized management structure will only have a single Node, while other countries with a more decentralized structure could have a lot of them. Each user of the system can have one or more user profiles, each giving access to a specific node. https://ec.europa.eu/sfc/en/2014/document/sfc2014-node-hierarchies
Integral Documents	Integral documents are documents sent to EC once the container object they belong is sent to EC.
Non-Integral documents	Non-integral documents can be sent at any time independently of the status of the container object.

Accounts Documents model

Create Accounts

Remark

The user must have the MS Paying Agency Update role (EAFRD/EAGF) or the MS Coordination Body Update role (EAFRD/EAGF) in order to create a new version of the Accounts.

When creating a new Accounts version for a specific Accounting year (=Financial year) and for a specific Paying Agency, this version doesn't yet exist.

When editing a version of the Accounts, its status is 'Open', 'Ready to send' or 'Sent' and currently resides on the user's Node.

In case the MS nodes hierarchy has more than one node, it is recommended to create the Accounts version at the lowest node. (for instance when the lowest node represents the Paying Agency and the highest node the Coordinating Body)

To access the Accounts section first click on the Execution (1) menu item and then on the Accounts (EAFRD, EAGF) link (2).

Click on the Create New Accounts (EAFRD – EAGF) link to create a new Account for EAFRD & EAGF.

You are redirected to the Accounts creation wizard:

Select the following information:

(1) Select the Paying Agency

The Paying Agency list contains all paying agencies which were valid during the Accounting year (i.e. for the full period or only part of it) of the country node of the registered user and for which a required Accounts is missing for at least one opened Encoding period. When there is already an Accounts version for a Paying Agency, then this Paying Agency should only appear in the list when the user’s node is the owner node of that Account version.

The list returns the Paying Agency code and the Paying Agency description. In case the name (=description) of the Paying Agency has changed during the Accounting year, the list displays the most recent name (=description).

(2) Select the Accounting year(s)

The Accounts version refers always to an Accounting period (managed in the SFC database).

For instance: For Accounting year YYYY: Accounting period=16/10/YYYY-1 to 15/10/YYYY;

Encoding period = 16/10/YYYY to 15/10/YYYY+1

In the list box is displayed only the Accounting periods for which the Encoding period is currently opened (beginning of January) and for which a required Clearance of Accounts version is missing for the selected PA.

(3) Click on the Create button to confirm the creation action

On Create, the initial Accounts version structure is created and a Table of Content (ToC)/Navigation Tree is presented. The status of the Accounts version is Open.

Record/Edit the Accounts

Find all the information to complete each screen of the Accounts version for EAFRD & EAGF. Below are the links to the main sections:

General
Annual Accounts
Audit Opinion and reports
Accounting information required for statistical and control purposes
Management Declaration
Other information section
Documents overview

General

Version Information

The Version Information contains information on the identification and status of the Accounts version; like the CCI, Title, Accounting period, Fund, Version Number, Status, Current Node, etc.

Remark

The version and work version number are automatically provided by the system on "Create new Accounts". The version number is the Accounting Year and the work version number is 0.

Only the National Reference can be updated.

Click on the Edit button to modify the National Reference.

The Edit Details pop-up window appears:

Enter the following information:

(1) Enter the new National reference

(2) Click on Update to save the information.

Officials in Charge

Note

Officials in Charge can be updated at any time, independent from the status of the Accounts versions.

The email is directly accessible via the email link.

Click on the Add button to add a new official in charge.
Select an official and click in the Edit button to modify the information of this official.
Select an official and click on the Remove button to delete the official in charge selected.

Click on the Add button to add a new official in charge.

The Edit Details popup window appears:

Enter the following information:

(1) Enter the Name.

(2) Enter the Email.

(3) Click on Update to save the information.

Note

Commission Officials (email domain "ec.europa.eu") can only be created/updated/deleted by Commission Users.

History

This section shows all the actions (Create; Validate, Sign, Send, etc...) that happened in the Accounts version since it was created, for example:

Documents

The Documents list shows the documents related to the Accounts submission process uploaded against this version of the Accounts by Member State and by Commission. Member State Users see all their own Documents and the sent Commission Documents. Commission Users see all their own Documents and the sent Member State Documents.

The following document types will be foreseen in this section:

Description	Non-integral	Integral	System	Required	Personal Data (encrypted)
Snapshot of data before send		X	X	X
Acknowledgment of Receipt			X	X
MS Letter to request an extension of the deadline for the accounts	X
AD-HOC data	X				X

Remark

Integral documents related to Accounts must be uploaded in the others sections.

These documents in the ‘General > Documents’ section are always modifiable.

Uploading and sending documents

Multiple documents can be uploaded in the Accounts.

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information. If a document of type 'Other Member State Document' must be sent, you can select the edit button in order to send the document.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document

(3) Enter a Document Date

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment.

(6) Select the Language of the document.

(7) Select the file to upload.

(8) Click on Update to save the information or Update & Send to send the document to the Commission.

Remark

Commission Reference N° is only enabled for Commission Users, while Local Reference is only enabled for Member State Users.

The pop-up window closes and the documents are uploaded.

Sending an Unsent Non-Integral Document

Once the document and attachment(s) have been uploaded select the document row in the list (1) and click on the Edit button (2)

Click on Update & Send to send the document to the Commission.

Note

The Update & Send link will only be shown for documents which are not integral part of the Object and after at least one attachment was added.

If more than one file are uploaded from the same document table, when clicking the Update & Send link, will send all the files and not only the one(s) for which the check-box has been ticked.

Remark

Non-integral documents can be sent at any time independently of the status of the Accounts for EAFRD & EAGF.

Non-integral document type demands a manual submission (they are NOT sent automatically within the Accounts). The other document types, integral documents, are automatically sent - together with the encoded data – when the Accounts is submitted to the EC.

You can find in our Portal the types of documents that can be uploaded and sent by the Member State.

A document is only visible to the Commission when the Sent Date is visible.

Deletion of an unsent document

Select a row (1) of a previously uploaded document and click on the REMOVE button (2) to delete the document and associated attachments.

A confirmation window appears:

Click on Yes to confirm deletion. Click on No to return to the Accounts for EAFRD & EAGF documents.

Hiding a sent document

Note

Sent Documents can never be deleted, but the sender can decide to hide the content for the receivers in case of an erroneous and/or accidental send.

Select a row (1) of a previously sent document and click on the Edit button (2) to hide the document and associated attachments.

Select the Hide Content (1) option and click on Update (2) to hide the document.

Observations

This section is used to provide any relevant information to the Accounts. It can be used as a type of 'chat' between the Member State and Commission.

(1) Enter an observation.

All users who have Read and Observation permission on the Accounts for EAFRD & EAGF will be able to send an Observation and participate in the conversation.

(2) Click on Add to save the information.

All Observations are kept against the specific version of the Accounts.

1. ANNUAL ACCOUNTS - ART 30(1)(A) REG(EU) NO 908/2014

1.1 Annual Declaration

The following document types will be foreseen for this section:

Description

Legal Base

Non-integral

Integral

Required

WinCheckCSV validation

Personal Data (encrypted)

Annual Declaration (annual accounts):

- assigned revenues,

- expenditure of the EAGF summarised by item and sub- item of the Union budget

- expenditure of the EAFRD, by programme, measure and specific contribution rate.

Art. 29(a)(b)(c) Reg (EU) 908/2014

Difference explanation

Art. 29(d) Reg (EU) 908/2014

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document (will be automatically prefilled in a future version of SFC)

(3) Enter a Document Date (will be automatically prefilled in a future version of SFC)

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment. (will be automatically filled in a future version of SFC)

(6) Select the Language of the document. (will be automatically prefilled in a future version of SFC)

(7) Select the file to upload.

(8) Click on Update to save the information or Update & Send to send the document to the Commission.

The pop-up window closes and the documents are uploaded.

Remark 1

For Annual Declaration and Difference explanation documents, the system will validate (WinCheckCSV) the attached files of this document. You will receive a notification when the validation is done. For each attached file, the system will create 2 additional log files (Analytical report and Error report)

You will only be able to send the Annual Accounts version when all attachments of all documents are valid.

Remark 2

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays the status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 3

As soon as a document is submitted to EC within an Annual Accounts version (for instance version 2017.0), the section to which the document belongs become 'not modifiable' in the next Annual Account versions (2017.1; 2017.2, etc...). Thus, the section name will be displayed in grey. In case you would like to submit other documents for this section, you will need to ask EC (through the support team) to set this section modifiable again.

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

Remark 4

If at least one document is uploaded or modified in this section, then the section must be signed by a user with MS Paying Agency (EAFRD /EAGF) role

1.2 Debtor Ledger

The following document types will be foreseen for this section:

Description	Legal Base	Non-integral	Integral	Required	WinCheckCSV validation	Personal Data (encrypted)
50-50 table	Art. 29(e) Reg (EU) 908/2014		X	X
Irregularities (Annex II)	Art. 29(f) Reg (EU) 908/2014		X	X	X	X
Annex II - total	Art. 29(f) Reg (EU) 908/2014		X
Annex III	Art. 29(g) Reg (EU) 908/2014		X
Detailed table on recoveries related to previous programming periods			X

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document (will be automatically prefilled in a future version of SFC)

(3) Enter a Document Date (will be automatically prefilled in a future version of SFC)

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment. (will be automatically filled in a future version of SFC)

(6) Select the Language of the document. (will be automatically prefilled in a future version of SFC)

(7) Select the file to upload.

(8) Click on Update to save the information.

The pop-up window closes and the documents are uploaded.

Remark 1

For Irregularities documents, the system will validate (WinCheckCSV) the attached files of this document. You will receive a notification when the validation is done. For each attached file, the system will create 2 additional log files (Analytical report and Error report)

You will only be able to send the Accounts version when all attachments of all documents are valid.

Remark 2

Files related to Documents defined as containing Personal Data are encrypted. In order to consult/download these files you need to be granted the role 'Accounts Personal Data Read'.

Remark 3

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

For files with Personal data (Remark 2), the hyperlink is displayed only if you have the required role.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays the status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 4

As soon as a document is submitted to EC within an Accounts version (for instance version 2017.0), the section to which the document belongs become 'not modifiable' in the next Annual Account versions (2017.1; 2017.2, etc...). Thus, the section name will be displayed in grey. In case you would like to submit other documents for this section, you will need to ask EC (through the support team) to set this section modifiable again.

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

Remark 5

If at least one document is uploaded or modified in this section, then the section must be signed by a user with MS Paying Agency (EAFRD /EAGF) role

1.3 Public Storage

The following document types will be foreseen for this section:

Description	Legal Base	Non-integral	Integral	Required	WinCheckCSV validation	Personal Data (encrypted)
Summary of intervention operations and a statement of the quantity and location of stocks at the end of the financial year	Art. 29(h) Reg (EU) 908/2014		X	X
Confirmation that expenditure, assigned revenues and the details of each movement of intervention storage is held on the paying agency's files and accounting records.	Art. 29(i) Reg (EU) 908/2014		X	X

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document (will be automatically prefilled in a future version of SFC)

(3) Enter a Document Date (will be automatically prefilled in a future version of SFC)

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment. (will be automatically filled in a future version of SFC)

(6) Select the Language of the document. (will be automatically prefilled in a future version of SFC)

(7) Select the file to upload.

(8) Click on Update to save the information.

The pop-up window closes and the documents are uploaded.

Remark 1

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays the status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 2

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

Remark 3

If at least one document is uploaded or modified in this section, then the section must be signed by a user with MS Paying Agency (EAFRD /EAGF) role

1.4 Accounting/Financial Instrument

Accounting/Financial Instrument (AFI).

The following document types will be foreseen for this section:

Description	Legal Base	Non-integral	Integral	Required	WinCheckCSV validation	Personal Data (encrypted)	Comments
Annex 5	Art. 29(j) Reg (EU) 908/2014		X	X			The closing balance at the end of the financial year of unused/uncleared cumulated advances paid by MS to beneficiaries, detailed for the EAGF by measure and for the EAFRD by programme, and for the latter, including the financial instruments (Annex 5 a) b), b(i), b(ii), c), c(1) and Annex 6 of the present note).
Annex 4a_b_bi_c_ci	Art. 29(j) Reg (EU) 908/2014		X	X

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document (will be automatically prefilled in a future version of SFC)

(3) Enter a Document Date (will be automatically prefilled in a future version of SFC)

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment. (will be automatically filled in a future version of SFC)

(6) Select the Language of the document. (will be automatically prefilled in a future version of SFC)

(7) Select the file to upload.

(8) Click on Update to save the information.

The pop-up window closes and the documents are uploaded.

Remark 1

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 2

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

Remark 3

If at least one document is uploaded or modified in this section, then the section must be signed by a user with MS Paying Agency (EAFRD /EAGF) role

2. AUDIT OPINION AND REPORTS - ART 30(1)(B) NO 908/2014

These documents can be:

Audit Opinion web forms can only be edited by Certification Body users, annexed documents can be uploaded by Paying Agency/Coordination Body and Certification Body.

Uploaded by: MS Paying Agency OR MS Certification Body OR Coordination Body.
Signed by: MS Certification Body
Submitted by: MS Coordination Body
Read: MS Paying Agency / MS Coordination Body / MS Certification Body / MS Managing Authority

The following document types will be foreseen for this section:

Description	Legal Base	Non-integral	Integral	Required	WinCheckCSV validation	Personal Data (encrypted)	Comments
Audit Opinion	Art. 29(e) Reg (EU) 908/2014		X	X			Required only for Annual Accounts <= 2017
Certification Body Report			X	X
Annex 1: Glossary of Abbreviations			X	X			Annexed to be provided with the Certification Body Report according to Guidelines No 3
Annex 2: Internal and external audit evidence			X	X
Annex 3: Sample reviewed in substantive testing – audit objective 1 – EAGF			X	X
Annex 4: Incompliance Rate – EAGF IACS – audit objective 2			X	X
Annex 5: Incompliance Rate – EAGF Non IACS– audit objective 2			X	X
Annex 6: Reconciliation of gross amount of tested expenditure to the Annual Declaration			X	X
Annex 7: Sample reviewed in substantive testing – non-statistical sample [specify the population tested] [as per annex 3]			X	X
Annex 8: Evaluation of Errors – Debtors – EAGF [example provided]			X	X
Annex 9: Sample reviewed in testing – EAGF Annex II Tables			X	X
Annex 10: Sample reviewed in testing – EAGF Annex III Tables [as per annex 9]			X	X
Annex 11: Sample reviewed in substantive testing – EAGF Advances and Securities			X	X
Annex 12: List of files reviewed in compliance testing - EAGF			X	X
Annex 13: Sample reviewed in substantive testing – audit objective 1 – EAFRD			X	X
Annex 14: Incompliance Rate – EAFRD IACS – audit objective 2			X	X
Annex 15: Incompliance Rate – EAFRD Non IACS– audit objective 2			X	X
Annex 16: Reconciliation of gross amount of tested expenditure to the Annual Declaration			X	X
Annex 17: Evaluation of error – Debtors – EAFRD [as per annex 8]			X	X
Annex 18: Sample reviewed in substantive testing – non-statistical sample			X	X
Annex 19: Sample reviewed in testing – EAFRD Annex II Tables [as per annex 9]			X	X
Annex 20: Sample reviewed in testing – EAFRD Annex III Tables [as per annex 9]			X	X
Annex 21: Sample reviewed in substantive testing – EAFRD Advances and Securities			X	X
Annex 22: Sample reviewed in substantive testing – EAFRD Advances and Securities			X	X

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information. If a document of type 'Other Member State Document' must be sent, you can select the edit button in order to send the document.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document

(3) Enter a Document Date

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment.

(6) Select the Language of the document.

(7) Select the file to upload.

(8) Click on Update to save the information or Update & Send to send the document to the Commission.

The pop-up window closes and the documents are uploaded.

Remark 1

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 2

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

Remark 3

If at least one document is uploaded or modified in this section, then the section must be signed by a user with MS Certification Authority (EAFRD /EAGF) role

2.1 Audit Opinion

2.1.1 Introduction

Clicking on the Edit buttonwill allow you to fill the introduction.

The Edit Details pop-up window appears:

Remark 1

Blue: filled by MS

Green: auto-filled by system

Orange: pre-filled by system (can be changed)

Remark 2

Financial year YYYY

Financial Year for instance ‘2018’

Financial year start date

16.10.20YY

Financial year end date

15.10.20YY+1

Enter or select the following information:

(1) Enter the name (and code) of the Paying Agency

Code is filled by the system and is read only.

Name is mandatory, pre-filled by the system, can be changed by you (max. 256 characters).

(2) Enter the address of Paying Agency

Not mandatory (max.256 characters) and could be prefilled from reference data.

(3) Enter the final total net expenditure for EAGF & EAFRD

EAGF (final total net expenditure: EUR xxx and/or EAFRD (final total net expenditure: EUR xxx expenditure: EAGF expenditure or EAFRD expenditure (or both) are displayed only if applicable (not mandatory, amount with 2 decimals). For instance if only EAGF is applicable, the system displays only "related to EAGF (final total net expenditure: EUR xxx)" and don't displayed "and EAFRD (final total net expenditure: EUR xxx)"

(4) Click on Update to save the information.

2.1.2 Responsibilities

Clicking on the Edit buttonwill allow you to fill the text for Auditing standard.

The responsibilities Edit Details pop-up window appears:

Remark 1

Blue: filled by MS

Green: auto-filled by system

Orange: pre-filled by system (can be changed)

Pink: auto-filled by system depending on MS choice.

Enter or select the following information:

(1) Enter the text for Auditing standard

This text is mandatory (max. 2500 characters).

(2) Select if yes/no Paying Agency requests reduction of the control rate and the Certification Body has done audit work to that end.

In accordance with Article 41 of Commission Implementing Regulation (EU) No 908/2014 the error rates of the concerned population need to be certified for the purpose of reduction of control rates in subsequent claim years: displayed only if the box 'reduction of control rate' is checked.

(3) Click on Update to save the information.

2.1.3 Scope limitations

Clicking on the Edit button will allow you to select the scope limitations.

The Scope limitations edit details pop-up window appears:

Enter or select the following information:

(1) Select if the audit has no limitations or the audit was limited by the following factors.

(2) Enter the text only if the second option is selected.

Max. 2500 characters

(3) Click on Update to save the information.

Remark

If scope limitation is selected, unqualified opinion can’t be given.

2.1.4 Opinion

Only user with Certification Authority role can edit this section.

2.1.4.1 EAGF

Only if EAGF is applicable for this PA.

Clicking on the Edit button will allow you to select opinion on the accounts for EAGF.

The Edit details pop-up window appears.

Remark

There are 4 options for the opinion on the Accounts:

-Unqualified

- Qualified

- Adverse

- Disclaimer of opinion

Enter or select the following information:

Unqualified opinion

(1) Select the option Unqualified.

(2) You can enter optionally a free text for the emphasis of matter.

(3) Click on Update to save the information.

Qualified opinion

(1) Select the option Qualified.

(2) Select Yes/No if in relation to material matters related to the accounts.

If the ‘In relation to material matters related to the accounts’ tab is selected (=YES) the following text could be displayed, which could be modified as necessary.

If NO is selected then the related textbox is disabled.

(3) Select Yes/No if in relation to material matters related to the legality and regularity of the expenditure in the accounts for which reimbursement has been requested.

If the ‘In relation to material matters related to the accounts’ tab is selected (=YES) the following text could be displayed, which could be modified as necessary.

If NO is selected then the related textbox is disabled.

(4) Enter the impacts corresponds to (Eur)

(5) Enter the union contribution affected (Eur)

(6) Click on Update to save the information.

Adverse opinion

(1) Select the option Adverse.

(2) Select Yes/No if the accounts are true, complete and accurate in all material respects.

If NO, the displayed text could be modified as necessary to explain in detail why not.

(3) Select Yes/No if the internal control procedures have operated satisfactorily.

If NO, enter the text to explain in detail why not.

(4) Select Yes/No if the reimbursement that has been requested is legal and regular in all material respects.

If NO, enter the text to explain in detail why not.

(5) Click on Update to save the information.

Disclaimer of opinion

(1) Select the option Disclaimer of opinion.

(2) Enter the mandatory text to explain this option.

(3) Click on Update to save the information.

2.1.4.2 EAFRD

Only if EAFRD is applicable for this PA.

Clicking on the Edit button will allow you to select opinion on the accounts for EAFRD.

The Edit details pop-up window appears:

Remark

There are 4 options for the opinion on the Accounts:

-Unqualified

- Qualified

- Adverse

- Disclaimer of opinion

Enter or select the following information:

Unqualified opinion

(1) Select the option Unqualified.

(2) You can enter optionally a free text for the emphasis of matter.

(3) Click on Update to save the information.

Qualified opinion

(1) Select the option Qualified.

(2) Select Yes/No if in relation to material matters related to the accounts.

If the ‘In relation to material matters related to the accounts’ tab is selected (=YES) the following text could be displayed, which could be modified as necessary.

If NO is selected then the related textbox is disabled.

(3) Select Yes/No if in relation to material matters related to the legality and regularity of the expenditure in the accounts for which reimbursement has been requested.

If the ‘In relation to material matters related to the accounts’ tab is selected (=YES) the following text could be displayed, which could be modified as necessary.

If NO is selected then the related textbox is disabled.

(4) Enter the impacts corresponds to (Eur)

(5) Enter the union contribution affected (Eur)

(6) Click on Update to save the information.

Adverse opinion

(1) Select the option Adverse.

(2) Select Yes/No if the accounts are true, complete and accurate in all material respects.

If NO, the displayed text could be modified as necessary to explain in detail why not.

(3) Select Yes/No if the internal control procedures have operated satisfactorily.

If NO, enter the text to explain in detail why not.

(4) Select Yes/No if the reimbursement that has been requested is legal and regular in all material respects.

If NO, enter the text to explain in detail why not.

(5) Click on Update to save the information.

Disclaimer of opinion

(1) Select the option Disclaimer of opinion.

(2) Enter the mandatory text to explain this option.

(3) Click on Update to save the information.

2.1.4.3 Opinion on Management Declaration

Clicking on the Edit button will allow you to select the opinion for the Management Declaration.

The Edit details pop-up window appears:

Remark

There are 4 options for the opinion on the Accounts:

-Unqualified

- Qualified

- Adverse

- Disclaimer of opinion

Enter or select the following information:

Unqualified opinion

(1) Select the option Unqualified.

(2) Enter the text for Emphasis of matter.

This text is not mandatory, max. 2500 characters.

(3) Click on Update to save the information.

Remark

First text box is read-only, the financial year start and end dates are automatically filled by the system.

Qualified opinion

(1) Select the option Qualified.

(2) Enter the text for the Basis for this option on the Management Declaration.

(3) Click on Update to save the information.

Remark

Second text box is read-only, the financial year start and end dates are automatically filled by the system.

Adverse opinion

(1) Select the option Adverse.

(2) Enter the text for the Basis for this option on the Management Declaration.

(3) Click on Update to save the information.

Disclaimer of opinion

(1) Select the option Disclaimer of opinion.

(2) Enter the mandatory text to explain this option.

(3) Click on Update to save the information.

2.1.4.4 General Basis of Opinion

Clicking on the Edit button will allow you to enter the General Basis of Opinion.

The Edit details pop-up window appears:

(1) Enter the State which Auditing Standards have been applied.

(2) Enter the Change the Ethics standards if needed.

(3) Click on Update to save the information.

2.1.5 Error rate to be certified for the purpose of control rate reduction

Only if applicable.

Remark

Error rates screen is displayed only if the Paying Agency has checked the option ‘Request the reduction of the control rate’ in section ‘2.1.2 Responsibilities’.

Claim year should be the Account Version year -1 (=financial year) for 2018.0 it should be 2017.

EAFRD measures are no longer mandatory in this section in order to allow you to submit a first version of the Accounts without information concerning Audit Opinion for EAFRD.

Clicking on the Edit button will allow you to complete the error rate.

The Edit details pop-up window appears:

Remark

Blue: filled by MS

Green: auto-filled by system

Pink: auto-filled by system depending on MS choice.

Enter or select the following information:

(1) Enter the error rate for

BPS/SAPS textbox is displayed only when EAGF is applicable. It is displayed by default, the text can be changed and it is mandatory (when EAGF is applicable).

(2) Select the EAFRD measures

The list is displayed only when EAFRD is applicable and EAFRD measures are no longer mandatory in this section.

(3) Click on the arrow to select the measure.

(4) Click on Update to save the information.

Remark

The claim year is automatically filled by system.

2.1.6 Finalisation date of the audit work

Clicking on the Edit button will allow you to complete the finalization date of the audit work.

The Edit detail pop-up window appears:

Enter or select the following information:

(1) Enter the finalisation date of the audit work.

This field is mandatory.

(2) Click on Update to save the information.

Clicking on the Edit button will allow you to edit the signature.

The Edit details pop-up window appears:

Enter or select the following information:

(1) Enter the auditor position.

(2) Enter the name of the Certification Body.

(3) Enter the address of the Certification Body.

(4) Click on Update to save the information.

Remark

The date of issue of the Opinion and the Auditor e-signature are automatically filled by system.

2.2 Report and Annex documents

Remark

It is no longer possible to upload documents. Instead, the Certification Body report and related annexes should be provided through SFC2021 and not SFC2014 anymore.

See list in section 2. AUDIT OPINION AND REPORTS - ART 30(1)(B) NO 908/2014.

3. ACCOUNTING INFORMATION REQUIRED FOR STATISTICAL AND CONTROL PURPOSES - ART 30(1)(C) NO 908/2014

3.1 X-Table data

These documents can be:

Uploaded by: MS Paying Agency OR MS Coordination Body
Signed by: Not required
Submitted by: MS Coordination Body
Read: MS Paying Agency / MS Coordination Body / MS Certification Body / MS Managing Authority

The following document types will be foreseen for this section:

Description	Legal Base	Non-integral	Integral	Required	WinCheckCSV validation	Personal Data (encrypted)	Comments
X-Table data	Art 30(1)(c) Reg. (EU) No 908/2014		X	X	X	X	Payments to beneficiaries
Explanatory notes			X			X	X-Tables explanation
Code list*			X				Extra code for X-Table

*This document is not required except if used in X-Table

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document (will be automatically prefilled in a future version of SFC)

(3) Enter a Document Date (will be automatically prefilled in a future version of SFC)

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment. (will be automatically filled in a future version of SFC)

(6) Select the Language of the document. (will be automatically prefilled in a future version of SFC)

(7) Select the file to upload.

(8) Click on Update to save the information.

The pop-up window closes and the documents are uploaded.

Remark 1

For X-table data documents, the system will validate (WinCheckCSV) the attached files of this document. You will receive a notification when the validation is done. For each attached file, the system will create 2 additional log files (Analytical report and Error report)

You will only be able to send the Accounts version when all attachments of all documents are valid.

Remark 2

Files related to Documents defined as containing Personal Data are encrypted. In order to consult/download these files you need to be granted the role 'Accounts Personal Data Read'.

Remark 3

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

For files with Personal data (Remark 2), the hyperlink is displayed only if you have the required role.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays the status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 4

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

3.2 Information Technology

The following document types will be foreseen for this section:

Description	Legal Base	Non-integral	Integral	Required	WinCheckCSV validation	Personal Data (encrypted)
IT report	Art 30(1)(c) Reg. (EU) No 908/2014		X			X
Certificate of ISMS			X

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document (will be automatically prefilled in a future version of SFC)

(3) Enter a Document Date (will be automatically prefilled in a future version of SFC)

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment. (will be automatically filled in a future version of SFC)

(6) Select the Language of the document. (will be automatically prefilled in a future version of SFC)

(7) Select the file to upload.

(8) Click on Update to save the information.

The pop-up window closes and the documents are uploaded.

Remark 1

Files related to Documents defined as containing Personal Data are encrypted. In order to consult/download these files you need to be granted the role 'Accounts Personal Data Read'.

Remark 2

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

For files with Personal data (Remark 1), the hyperlink is displayed only if you have the required role.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays the status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 3

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

4. MANAGEMENT DECLARATION - ART 30(1)(D) NO 908/2014

4.1 Management declaration

Only user with Paying Agency role or Coordination Body role can edit this section.

Text from Article 3, Commission Implementing Regulation (EU) 2018/56 of 12 January 2018.

Click on the Edit button will allow you to complete the management declaration.

The Edit details pop-up window appears:

Remark

Blue: filled by MS

Green: auto-filled by system

Orange: pre-filled by system (can be changed)

Pink: auto-filled by system depending on MS choice.

Enter or select the following information:

(1) Enter the name of the Paying Agency

This field is pre-filled by the system but can be changed.

(2) Enter the director name of the Paying Agency

(3) Tick the box (if applicable) For Member States applying Articles 2 to 9 of Regulation (EU) No 2020/532’

The Management Declaration text will be revised accordingly.

(4) Select if there are reservations:

- if the option ‘no reservations’ is checked, the text area is disabled.

- if the option ‘no reservations with comments’ is checked, the text is mandatory.

- if the option ‘reservations’ is checked, the text is mandatory.

(5) Enter the text if you select the second or third option.

(6) Click on the on Update to save the information.

Remark

Code of the Paying Agency is filled by the system and you can only read it.

Financial Year start date = 16.10.20YY

Financial Year end date = 15.10.20YY

That assurance is, however, subject to the following reservations: or That assurance is no subject to reservations, with the following comments: = one of the two options + free comments.

Modification Date = Management Declaration signature date.

E-signature of the PA Director name = first Name + last Name of the user (=director of the PA) who has signed this section.

When the form is updated the Management Declaration signature is invalid.

4.2 Annexed documents

Article 30 (1)(d) Reg. (EU) No 908/2014 (MD)

These documents can be:

Uploaded by: MS Paying Agency OR MS Coordination Body
Signed by: MS Paying Agency (Director)
Submitted by: MS Coordination Body
Read: MS Paying Agency / MS Coordination Body / MS Certification Body / MS Managing Authority

The following document types will be foreseen for this section:

Description	Legal Base	Non-integral	Integral	Required	WinCheckCSV validation	Personal Data (encrypted)	Comments
Management Declaration	Art 30(1)(d) Reg. (EU) No 908/2014		X	X			Required only for Annual Accounts <= 2017
ANNEX I: Analysis of control statistics per scheme/measure			X	X
ANNEX II: Analysis of the error rates per population			X	X
ANNEX III: Annual Summary of the Final Audit Reports and of Controls Carried Out			X	X
ANNEX IV: Reservations and the Monitoring of Progress in Implementation of Action Plans			X	X
ANNEX V: Documents and work performed which form the basis of the MD			X	X

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document (will be automatically prefilled in a future version of SFC)

(3) Enter a Document Date (will be automatically prefilled in a future version of SFC)

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment. (will be automatically filled in a future version of SFC)

(6) Select the Language of the document. (will be automatically prefilled in a future version of SFC)

(7) Select the file to upload.

(8) Click on Update to save the information.

The pop-up window closes and the documents are uploaded.

Remark 1

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays the status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 2

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

Remark 3

If at least one document is uploaded or modified in this section, then the section must be signed by a user with MS Paying Agency (EAFRD /EAGF) role

5. OTHER INFORMATION

The following document types will be foreseen for this section:

Description	Legal Base	Non-integral	Integral	Required	WinCheckCSV validation	Personal Data (encrypted)	Comments
Other EAFRD related document			X
Other EAGF related document			X
Other document			X
Cover letter			X				Cover letter of the submission of the documents

In the first table:

Clicking on the Add button will open a pop-up window allowing you to add a new document type with attachments.
Selecting a document row and click on the Edit buttonwill allow you to modify the document information.
Selecting a row of a previously uploaded document and click on the Remove button to delete the document and associated attachments.

Click on the Add button to add a new document.

The document detail pop-up window appears:

Enter or select the following information:

(1) Select a Document Type

(2) Enter a Title for your Document

(3) Enter a Document Date

The Document Date cannot be in the future.

(4) Click on the Add button to add a new attachment

You can add multiple attachments by clicking on the Add button
You can remove unwanted attachments by selecting the attachment and clicking on the Remove button

(5) Enter a Title for your attachment.

(6) Select the Language of the document.

(7) Select the file to upload.

(8) Click on Update to save the information.

The pop-up window closes and the documents are uploaded.

Remark 1

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays the status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Remark 2

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.

6. Documents Overview

This section is read-only. The Documents lists shows:

Documents uploaded/sent in the current version
Documents sent in the previous version(s)
Documents not yet uploaded/sent (mandatory documents are in bold)

Documents from section General > Document section are not listed in these lists.

Remark 1

Files related to Documents defined as containing Personal Data are encrypted. In order to consult/download these files you need to be granted the role 'Accounts Personal Data Read'.

Remark 2

Hyperlinks (1, 2, 3) to the uploaded physical files allow reading the content immediately.

For files with Personal data (Remark 1), the hyperlink is displayed only if you have the required role.

The email of User who sent the Document is directly accessible via the Sent By link.

Column 'Valid' displays the status of the WinCheckCSV validation:

• If all attachments are valid =Y

• If at least one attachment is not valid = N

• If files currently under asynchronous validation=P

• If the document doesn't required validation= NA

Sign Annual Accounts sections

It is a must to have the privilege to sign the Accounts, only the user with the role of MS Paying Agency Update can sign the Accounts.

Remark

When at least one document has been uploaded in the sections related to Annual Accounts (Annual Declaration; Debtor Ledger; Public Storage; Accounting/FI), a signature is required before the Accounts version can be sent to the Commission.

At the highest Member State Node, the Accounts version is in status 'Open' or 'Sent'.
At a lower Member State Node, the Accounts version is in status 'Open', 'Ready to send' or 'Sent'.

The Accounts signature does not yet exist.

The 'Sign accounts' link will only appear when the Accounts version is in the preconditioned state.

Click on the Sign accounts link to sign the Accounts.

The Edit Details pop-up window appears:

Click on Yes to confirm. Click on No to return to the Accounts.

Remark

The signature will be a simple pop-up for Annual Accounts < = 2017.
The signature for the Annual Accounts > = 2018 will require an EU-Login screen (entering your EU Login password and confirming the action) before the Accounts can be signed.

On success, the Accounts Certificate is signed and the user's account name and signing date is logged in the system. The status of the Accounts version is not changed.

Remark

If a document (or metadata) is modified, then the section must be again.

Sign Management Declaration section

It is a must to have the privilege to sign the Management Declaration, only the user with the role of MS Paying Agency Update can sign.

Remark

When the Management declaration section is completely filled or/and at least one document has been uploaded in this section, a signature is required before the Accounts version can be sent to the Commission.

At the highest Member State Node, the Accounts version is in status 'Open' or 'Sent'.
At a lower Member State Node, the Accounts version is in status 'Open', 'Ready to send' or 'Sent'.

The Management Declaration signature does not yet exist.

The 'Sign management declaration' link will only appear when the Accounts version is in the preconditioned state.

Click on the Sign management declaration link to sign the Management Declaration.

The Edit Details pop-up window appears:

Click on Yes to confirm. Click on No to return to the Accounts.

Remark

The signature for the Management Declaration will be a simple pop-up for Annual Accounts < = 2017.
The signature for the Annual Accounts > = 2018 will require an EU-Login screen (entering your EU Login password and confirming the action) before the Management Declaration can be signed.

On success, the Management Declaration is signed and the user's account name and signing date is logged in the system. The status of the Accounts version is not changed.

Remark

If the Management Declaration is modified or a document (or metadata) is modified, then the section must be signed again.

Sign Audit Opinion section

It is a must to have the privilege to sign the Audit Opinion, only the user with the role of MS Certification Authority Update can sign the Audit Opinion.

Remark

When the Audit Opinion section is completely filled or/and at least one document has been uploaded in this section, a signature is required before the Annual Accounts version can be sent to the Commission.

At the highest Member State Node, the Accounts version is in status 'Open' or 'Sent'.
At a lower Member State Node, the Accounts version is in status 'Open', 'Ready to send' or 'Sent'.

The Audit Opinion signature does not yet exist.

The 'Sign audit opinion' link will only appear when the Accounts version is in the preconditioned state.

Click on the Sign audit opinion link to sign the Audit Opinion.

The Edit Details pop-up window appears:

Click on Yes to confirm. Click on No to return to the Accounts.

Remark

The signature for the Opinion will be a simple pop-up for Annual Accounts < = 2017.
The signature for the Accounts > = 2018 will require an EU-Login screen (entering your EU Login password and confirming the action) before the Opinion can be signed.

On success, the Audit Opinion is signed and the user's account name and signing date is logged in the system. The status of the Accounts version is not changed.

Remark

If the Audit Opinion is modified or a document (or metadata) is modified, then the section must be signed again.

Validate the Accounts

Remark

The user must have the MS Paying Agency update role (EAFRD/EAGF) or the MS Coordination Body Update role (EAFRD/EAGF) in order to validate the Accounts version to upper MS node.

An Accounts version can be validated only if its status is 'Open'.

Click on the Validate link to validate the Accounts for EARDF/EAGF.

Remark

An Error will block you from sending the Accounts for EARDF/EAGF. The error(s) should be resolved and the Accounts for EARDF/EAGF must be revalidated. Note that a Warning does not block you from sending the Accounts.

The system validates the following information:

Code	Validation Rule	Severity
	Accounts version has been validated	INFO
10	Validate that at least one Official in Charge of the Member State exists.	Error
20	Validate that the Clearance of Accounts ID code is a valid Paying Agency code.	Error
30	Validate that all integral documents have at least one attachment with a length > 0	Warning
40	Validate that all documents that required validation have been successfully validated (=all attachments of the document are valid)	Error
50	Validate that all mandatory documents have been uploaded or already sent in a previous Clearance of Accounts version. (For Annual Accounts >= 2018 ignore Management Declaration and Audit opinion document types; or Annual Accounts >= 2022 also ignore and CBR/Annexes document types)	Warning
100	Validate that the Annual Account documents section has been signed by the Paying Agency if at least one document has been uploaded for these sections/subsections, • when on highest Member State node (error) • when on a lower Member State node (warning)	Error/ Warning
110	(For Annual Accounts <= 2017) Validate that the Audit Opinion document section has been signed by the Certification Body if at least one document has been uploaded for these section. (For Annual Accounts >= 2018) Validate that the Audit Opinion structured section has been signed by the Certification Body, if the Audit Opinion structured section has been filled: • when on highest Member State node (error) • when on a lower Member State node (warning)	Error/ Warning
120	(For Annual Accounts <= 2017) Validate that the Management Declaration documents section has been signed by the Paying Agency user if at least one document has been uploaded for this section. (For Annual Accounts >= 2018) Validate that the Management Declaration structured section has been signed by the Paying Agency, if the Management Declaration structured section has been filled: • when on highest Member State node (error) • when on a lower Member State node (warning)	Error/ Warning
130	(For Annual Accounts >= 2018) validate that all mandatory information related to Audit Opinion have been filled.	Warning
135	(For Annual Accounts >= 2018) validate that the text for ‘Error rate’ in section 2.1.5 is not empty when the ‘reduction of the control rate’ option is checked in section ‘2.1.2 Responsibilities’.	Error
140	(For Annual Accounts >= 2018) validate that all mandatory information related to Management Declaration have been filled.	Warning
150	(For Annual Accounts >= 2018) validate that at least one of EAFRD or EAGF (final total net expenditure) has been filled in section ‘Audit Opinion / Introduction’, when EAFRD and EAGF are applicable.	Warning
160	(For Annual Accounts >= 2018) validate that EAGF (final total net expenditure) has been filled in section ‘Audit Opinion / Introduction’, when only EAGF is applicable.	Warning
170	(For Annual Accounts >= 2018) validate that EAFRD (final total net expenditure) has been filled in section ‘Audit Opinion / Introduction’, when only EAFRD is applicable.	Warning
180	(For Annual Accounts >= 2018) validate that EAGF (final total net expenditure) = EAGF expenditure in logs for AD.ANDE document when EAGF is applicable.	Warning
190	(For Annual Accounts >= 2018) validate that EAFRD (final total net expenditure) = EAFRD expenditure in logs for AD.ANDE document when EAFRD is applicable.	Warning
200 (2.37)	Validate in the Audit Opinion when Adverse that the Aspects questions (adverse true view, adverse legal, adverse function properly) are not null.	Error
200 (2.38)	Validate in the Audit Opinion when Audit Scope Limited is true, that the Audit Scope Limitation factors field is not null.	Error
230	Validate that the name of the Paying agency filled in section 2.1.1 is the same that the one in section ‘4.1.1 Management Declaration’, if both sections have been filled (we compare the most recent names filled by the MS in this version or in a previous version sent to EC).	Error

After all errors have been resolved the status of the Accounts for EARDF/EAGF becomes Ready To Send.

An example of a validation window:

Send the Accounts

Remark

The Annual Accounts version can only be sent once the Validation Errors have been removed and the status is 'Ready To Send' or 'Sent'.

The user must have the role of:

MS Paying Agency Sent role (EAFRD/EAGF) or the MS Coordination Body Sent role (EAFRD/EAGF) in order to send the Annual Accounts version to upper MS node.
Only users with MS Coordination Body Sent role (EAFRD/EAGF) can send the Annual Account version to EC node

The "4 eye principle" must be respected. Therefore, the user sending must be different from the user who last validated.

The Sending of information by a Member State to the Commission should be electronically signed in accordance with Directive 1999/93/EC. Sending of the different objects is generating a snapshot document and after the sending an acknowledge document is generated by the European Commission.

Click on the Send link to send the Accounts to the Commission or to an upper Node.

The system will ask you to confirm the send action:

Click on Yes to confirm or click on No to return to the Accounts.
The Sending of information by a Member State to the Commission should be electronically signed in accordance with Directive 1999/93/EC.

Sending of the different objects is generating a snapshot document and after the sending an acknowledge document is generated by the European Commission.

This acknowledge document is signed but the Member State was not signing the snapshot document. The EU Login now provides a functionality of signing without forcing the user to have a certificate. The action to sign will only be triggered when sending to the European Commission:

(1) Enter your SFC2014 Password

(2) Click on the 'Sign' button

The status of the Accounts is set to Sent.

Delete the Accounts

Remark

The user must have the MS Paying Agency Update role (EAFRD/EAGF) or the MS Coordination Body Update role (EAFRD/EAGF) in order to delete the Annual Accounts version.

The Accounts version can only be deleted when the status is Open, Ready to send or Returned for modification by MS, and has never been sent to the Commission before and has no sent documents attached.

The delete is a physical delete from the system.

Click on the Delete link to remove the Accounts from the system.

The system will ask you to confirm the delete action:

Click on Yes to confirm or click on No to return to the Accounts.

Create a New Version of the Accounts

Remark

The user must have the MS Paying Agency Update role (EAFRD/EAGF) or the MS Coordination Body Update role (EAFRD/EAGF) in order to create a new version of the Accounts.

A new Version of the Accounts can only be created when the last version has the status 'Sent' to EC node or 'Returned for modification by EC'

Open the previous version

Open the previous version and click on the Create New Version link to create a new version of the Accounts.

The system will ask you to confirm the creation of a new version:

Click on Yes to confirm. Click on No to return to the Accounts.

On success, a new version of the Accounts has been created as a copy of the previous version, with a version number (= accounting year) identical to the previous and a working version number incremented by one. Its status was set to 'Open'.

Remark

When a document is submitted to EC within an Annual Accounts previous version (for instance version 2017.0), the section to which the document belongs become 'not modifiable' in the next Accounts versions (2017.1; 2017.2, etc...). Thus, the section name will be displayed in grey. In case you would like to submit other documents for this section, you will need to ask EC (through the support team) to set this section modifiable again.

Exceptions: the 'General>Document' section and the 'X-table data' section are always modifiable.