Accounts (IGJ, ETC, EMFF, IPACB)
PURPOSE OF THIS FUNCTIONALITY
This document describes the different steps and action options at the level of the Commission for the Accounts procedure under Article 138 of Regulation (EU) No 1303/2013 and more specifically those related to the Accounts for IGJ/ETC, EMFF under Article 48 of Regulation (EU) No 223/2014.
The Accounts procedure covers the submission of the Assurance Package, a set of 5 elements to be submitted together to the Commission before the 15th of February of each year. These 5 elements are the Accounts, the Annual Summary, the Annual Control Report, the Management Declaration and the Audit Opinion.
CONCERNED FUNDS
ERDF, CF, ESF, EMFF, YEI, ETC, IPACB
USER ROLES AND PERMISSIONS NEEDED
You are an identified user in SFC2014 and you have the role of EC Operational Agent (ECOA) with update access to update.
BEFORE YOU START, CHECK THAT…
The Accounts IGJ/ETC, EMFF, IPACB have been sent to the Commission: The status is set to 'Sent'
Workflow
This section shows the lifecycle to create and manage the Accounts for IGJ/ETC & EMFF, IPACB
If the Commission rejects a set of accounts, they are returned and a new version has to be created and go through the whole process. There are no modifying accounts once they have been submitted. The Commission cannot change a set of accounts – only respond.
Click here to see the Accounts workflow diagram in high resolution.
Documents
Document Types
The following document types will be foreseen:
|
Description |
Internal Code |
Direction |
Integral |
System |
Required |
|
EC letter on incomplete submission |
ACC.RMI |
EC2MS |
X |
|
X |
|
EC letter to correct immaterial or clerical errors |
ACC.RCI |
EC2MS |
X |
|
|
|
EC letter for actions to be undertaken by MS |
ACC.RAM |
EC2MS |
X |
|
|
|
EC admissibility letter |
ACC.ADM |
EC2MS |
X |
|
|
|
EC partial acceptance letter |
ACC.ACP |
EC2MS |
X |
|
|
|
EC acceptance letter |
ACC.ACC |
EC2MS |
X |
|
|
|
EC unable to accept letter |
ACC.UNA |
EC2MS |
X |
|
|
|
Other Commission Document |
ACC.OC |
EC2MS |
|
|
|
|
Other Commission Internal Document |
ACC.OI |
ECInternal |
|
|
|
|
Acknowledgment of Receipt |
ACK.ACCSNT |
EC2MS |
|
X |
X |
|
EC reply to MS letter to request an extension of the deadline for the accounts |
ACC.EEX |
EC2MS |
|
|
|
|
Official Commission’s Observations |
ACC.OCO |
EC2MS |
X |
|
|
Upload using Commission/ARES Reference
As a Commission user you can import your document directly from ARES to be uploaded in SFC2014 by entering the ARES reference number in the Commission Reference field (in the documents section). The ARES number will be immediately validated.
1. Enter the following information:
(1) Enter the Document Type (if applicable)
(2) Enter the Title
(3) Enter the Document Date
(4) Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
(5) Click Update or Update & Send to confirm the action
|
Remark |
If you get an "invalid ARES number" (the number cannot be found in ARES), check the ARES number has been entered correctly: Ares(2015)+digits with no space. If the ARES reference has been entered correctly, then check that the Document has been filed correctly in ARES. If the problem persists, please provide us with the document ARES number, the 'type' of document you are trying to upload in SFC2014, and the CCI of the Programme. We can then verify if there is a problem with the registration. |
Hiding Attachments Uploaded from ARES
Attachments can also be hidden once the Commission Documents have been imported from ARES, so that the receiver will not be able to view them:
2. Scroll right and select the Hide Content option and click on Update to hide the attached file
Action Options
1. Login to https://webgate.ec.europa.eu/sfc2014/frontoffice/ui
2. To access into the Accounts (IGJ/ETC, EMFF) section, first click on the Execution link in the menu and then on the Accounts (IGJ/ETC), Accounts (IPA-CB) or Accounts (EMFF) link .
Choose the Accounts IGJ/ETC, Accounts IPA-CB or Accounts EMFF version you want from the list in the search screen and click on Show accounts link
A number of Action Options are available:
Return the Accounts for modification by EC (incomplete submission)
An EC Operational Agent with Update access is allowed to return for modification the Accounts IGJ/ETC, EMFF, IPACB version containing missing elements or found incorrect. The Accounts have been Sent to the Commission by the Member State.
1. Click on the Return for modification link:
The system will ask you to confirm the action.
During return the EC User should also indicate which elements can be modified in the next version. When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set.
During return the EC User must add a document 'EC letter on incomplete submission' with attachments that will be sent together with the return action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
Attach EC Letter on Incomplete Submission
After clicking on the Return for modification link the confirmation screen appears:
2. Enter the following information:
Enter the Reason for return
Select the modifiable elements in next version
When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set.
Enter the Title
Select the document date
Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Click on the Add button 
to add the
incomplete submission documents
Enter the Title
Enter the Language
Select the file to upload from your PC
Click Yes to confirm the action and send the return for modification documents to the Member State.
For 2014 Accounts, the Accounts Element cannot be set.
The status will be 'Return for modification by EC'.
Start Examination of Accounts
When an EC Operational Agent with Update access has done the admissibility check and wants to start examination of the Accounts version Sent by the Member State.
1. Click on the Start examination link:
The system will ask you to confirm the action. During start examination the EC User can optionally add a document "EC Admissibility Letter" with attachments that will be sent together with this action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
Attach EC Admissibility Letter
After clicking on the Start Examination link the confirmation screen appears:
2. Enter the following information:
Enter the Title
Select the document date
Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Click on the Add button to add the
Admissibility Letter documents
Enter the document Title
Enter the document Language
Select the file from your PC
Click Yes to confirm the action and send the Admissibility documents.
The status will be 'Under examination'.
Action options after Start Examination
After Start Examination of the Accounts a number of action options are available:
Return for actions to be taken by MS
Reopen Accounts
An EC Operational Agent with Update access is allowed to reopen the Accounts version in order to undo the last action performed on the Accounts by returning to the previous status of the Accounts version.
The Accounts version is in a status 'Returned for modification by EC (Incomplete submission)', 'Returned for correction by EC (Immaterial or clerical errors)', ‘Returned for Modification by EC’, 'Returned by EC for actions to be taken by MS', 'Accepted by EC', 'Accepted by EC with follow-up', 'Under examination', ‘Partially accepted by EC’, 'EC unable to accept accounts (Notification sent to MS)', 'EC unable to accept accounts (MS agreed)', 'EC unable to accept accounts (MS disagreed)', 'Returned for modification by EC’ or 'EC unable to accept accounts (Decision adopted)'.
1. Click on the Reopen link:
The system will ask you to confirm the reopen action:
2. Click Yes to confirm the action and return to the previous status.
On success, the Accounts version has been reopened and its status was set to its previous status.
Return the Accounts for correction by EC (Immaterial or clerical errors)
An EC Operational Agent with Update access is allowed to return for correction the Accounts IGJ/ETC, EMFF, IPACB version currently under examination containing immaterial or clerical errors which need to be modified. The Accounts have been Sent to the Commission by the Member State and has a status 'Under examination'.
1. Click on the Return for correction link.
The system will ask you to confirm the action:
During return the EC Operational Agent can optionally add a document 'EC letter to correct immaterial or clerical errors' with attachments that will be sent together with the return action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
During return the EC user should also indicate which elements can be modified in the next version. When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set. For 2014 Accounts, the Accounts Element cannot be set.
Attach EC Letter to Correct Immaterial or Clerical Errors
After clicking on the Return for Correction link the confirmation screen appears:
2. Enter the following information:
Enter the Reason for return
Select the modifiable elements in next version
When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set.
Enter the Title
Select the document date
Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Click on the Add button to add the immaterial
or clerical errors document
Enter the Title
Enter the Language
Select the file to upload from your PC
Click Yes to confirm the action and send the return for correction documents to the Member State.
On success, the Accounts version has been set in status ‘Returned for correction by EC (Immaterial or clerical errors)'.
Return the Accounts for actions to be taken by the Member State by EC
An EC Operational Agent with Update access is allowed to return the Accounts version Sent by the Member State and currently 'Under examination' for actions to be taken by the Member State.
1. Click on the Return for actions to be taken by MS link:
The system will ask you to confirm the action.
During return the EC user can optionally add a document 'EC letter for actions to be undertaken by MS' with attachments that will be send together with the return action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
During return the EC user should also indicate which elements can be modified in the next version. When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set.
Attach EC Letter for Actions to be Undertaken by MS
After clicking on the Return for actions to be taken by MS link the confirmation screen appears:
2. Enter the following information:
Enter the Reason for return
Select the modifiable elements in next version
When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set.
Enter the Title
Select the document date
Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Click on the Add button to add the actions
to be taken by MS document
Enter the Title
Enter the Language
Select the file to upload from your PC
Click Yes to confirm the action and send the return for actions to be taken by MS to the Member State.
For 2014 Accounts, the Accounts Element cannot be set.
On success, the Accounts version has been set in status ‘Returned by EC for actions to be taken by MS'.
Accept
An EC Operational Agent with Update access is allowed to Accept an Accounts version sent by the Member State and with a status 'Under examination'.
1. Click on the Accept link:
The system will ask you to confirm the action:
During accept the EC Agent can optionally add a document 'EC Acceptance Letter' with attachments that will be send together with the accept action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
During accept by the Commission the EC Agent must link to an EC Clearance Decision.
Attach EC Acceptance Letter
After clicking on the Accept decision link the confirmation screen appears:
2. Enter the following information:
Enter the Clearance decision
Enter the Title
Enter the document date
Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Click on the Add button to add the attachments
Enter the Title
Enter the Language
Select the file to upload from your PC
Click Yes to confirm the action and accept the Accounts.
On success, the Accounts version status was set to 'Accepted by EC'.
Accept the Accounts with follow-up
An EC Operational Agent with Update access is allowed to Accept with some follow-up an Accounts version sent by the Member State and with a status 'Under examination'.
1. Click on the Accept with follow-up link:
The system will ask you to confirm the action:
During accept the EC Operational Agent can optionally add a document 'EC Acceptance Letter' with attachments that will be send together with the accept action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
During accept by the Commission the EC Agent must link to an EC Clearance Decision.
Attach EC Acceptance Letter
After clicking on the Accept with follow-up link the confirmation screen appears:
2. Enter the following information:
Enter the Title
Select the document date
Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Click on the Add button to add the
Acceptance Letter documents
Enter the document Title
Enter the document Language
Select the file from your PC
Click Yes to confirm the action and send the Acceptance documents.
On success, the Accounts version status was set to 'Accepted by EC with follow-up'.
Unable to accept Accounts
An EC Operational Agent with Update access is allowed to indicate the inability to accept an Accounts version once sent by the Member State.
The Accounts version is in a status 'Under examination' or 'Returned for modification by EC (Incomplete submission)','Returned for correction by EC (Immaterial or clerical errors)', ‘Returned for modification by EC’, 'Returned by EC for actions to be taken by MS' and the Accounts version is the last one for this Accounting Period.
1. Click on the Unable to accept link:
The system will ask you to confirm the action:
During this action by the Commission, the Operational Agent can optionally add a document "EC Unable to accept letter" with attachments that will be send together with this action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
Attach EC Unable to accept letter
After clicking on the Unable to accept link the confirmation screen appears:
2. Enter the following information:
Enter the Title
Enter the document date
Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Click on the Add button to add the attachments
Enter the Title
Enter the Language
Select the file to upload from your PC
Click Yes to confirm the action.
On success, the Accounts version status was set to 'EC unable to accept accounts (Notification sent to MS)'.
Return Accounts for Modification by EC
An EC Operational Agent with Update access is allowed to return for modification the Accounts IGJ/ETC, EMFF, IPACB version currently under examination because it needs some quick modifications. The Accounts have been Sent to the Commission by the Member State and has a status 'Under examination'.
1. Click on the Return for modification link.
The system will ask you to confirm the action.
During return the EC Operational Agent can optionally add a document 'Official Commission's Observations ' with attachments that will be sent together with the return action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
During return the EC user should also indicate which elements can be modified in the next version. When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set. For 2014 Accounts, the Accounts Element cannot be set.
Attach EC Observations Letter
After clicking on the Return for modification link the confirmation screen appears:
2. Enter the following information:
Enter the Reason for return
Select the modifiable elements in next version
When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set.
Enter the Title
Select the document date
Enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Click on the Add button to add the Observations
document
Enter the Title
Enter the Language
Select the file to upload from your PC
Click Yes to confirm the action and send the return for correction documents to the Member State.
On success, the Accounts version has been set in status ‘Returned for Modification by EC’.
Accept Partially Accounts
An EC Operational Agent with Update access can accept partially an Accounts Version sent by the Member State.
For multi-Fund Programmes, it is possible that for example the ESF/YEI part of the Accounts version gets accepted, while the acceptance or unable to accept of the ERDF/CF part only come one or two months later.
It is a must that the Accounts is in a status 'Under examination' at the level of the Commission.
1. Click on the Accept partially link.
The system will ask you to confirm the action.
During partial accept by the Commission, the EC Agent can optionally add a document "EC Partial Acceptance Letter" with attachments that will be sent together with the partial accept action to the Member State.
This can be done either by using the Commission Reference ARES number OR by manually uploading the documents.
During accept by the Commission the EC Agent must link to an EC Clearance Decision.
Attach EC Partial Acceptance Letter
After clicking on the Accept Partially link the confirmation screen appears:
2. Enter the following information:
It is a must to link this action to an EC Clearance decision.
Select the Fund(s) for which the Accounts are accepted
At least one Fund Accounts cannot be accepted and at least one Fund Accounts must be accepted.
Select the modifiable elements in next version
The Accounts element of the accepted Funds can never be updated when setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set.
Enter the Title
Select the document date
You can enter the Commission Reference ARES number
The system will detect the document(s) from ARES and the attachments will be automatically uploaded
OR (to manually upload attachments):
Enter the ARES number. The ARES documents are automatically uploaded.
Click Yes to confirm the action and send the partially accepted Accounts to the Member State.
On success, the Accounts version status was set to 'Partially accepted by EC'.
Link to Clearance Decision
An EC Operational Agent with Update access is allowed to link an Accounts version to a Clearance Decision.
The Accounts is in a status 'EC unable to accept accounts (MS disagreed)' or 'EC Unable to Accept Accounts (MS agreed)' at the level of the Commission.
1. Click on the Link to clearance decision link:
The system will ask you to confirm the link action:
2. Enter the following information:
Select the correct decision from the list.
The system displays a form showing a list with all Commission Decisions in the system.
Click Yes to confirm to link an Accounts to a Clearance Decision or No to return to the Accounts.
On success, the Accounts version status was set to 'EC unable to accept accounts (Decision adopted)'.
Set Modifiable Elements
This situation can occurs when the Commission has already returned the Accounts version back to the MS but wants to modify which elements can be modified by the MS in their next Accounts version for this Accounting Year. It can also occur after acceptance (accept or unable to accept) of the Accounts when the Legality and Regularity process requires the submission of a new Annual Summary or Management Declaration or Audit Opinion.
The Accounts version is in a status 'Returned for modification by EC (Incomplete submission)', 'Returned for correction by EC (Immaterial or clerical errors)', ‘Returned for Modification by EC’, 'Returned by EC for actions to be taken by MS', 'Accepted by EC', 'Accepted by EC with follow-up' or 'EC Unable to accept accounts (Decision Adopted)'.
|
Remark |
The Accounts version is the last one for this accounting year or is followed by a new version which still resides in the Member State. When the Accounts version is not the last version for the accounting year, then elements can only be set, not un-set because un-setting could interfere with actions by the MS on enabled elements. When the Accounts version is in status 'Accepted by EC', 'Accepted by EC with follow-up' or 'EC Unable to accept accounts (Decision Adopted)' then the Accounts Element cannot be set to be modified. For 2014 Accounts, the Accounts Element cannot be set. When setting Accounts for update, Management Declaration and Audit Opinion also need to be set. When setting Management Declaration, Audit Opinion also needs to be set. |
1. Click on the Set modifiable link.
The system will ask you to confirm the action:
2. Enter the following information:
Tick the checkboxes for the modifiable elements.
Click Yes to confirm which elementes can be modifed or No to return to the Accounts.
On success, the checkboxes indicating which elements can be modified in a next version have been modified. The status doesn't change.
No timely reply
When the MS has not replied within two months to the EC proposal on the inability to accept the Accounts, the Commission will consider this as an implicit disagreement by the MS.
1. Click on the No timely reply link.
The system will ask you to confirm the action.
2. Click Yes to confirm or No to return to the Accounts.
On success, the Accounts version is in a status 'EC unable to accept accounts (MS Disagreed)'.