Irrecoverable Amounts (IGJ/ETC, IPA-CB, EMFF, FEAD)

Irrecoverable Amounts for IGJ, ETC, IPA-CB, EMFF & FEAD

PURPOSE

This document describes the specifications and details to the Irrecoverable Amounts procedures as described in the Commission Delegated Regulation (EU) 2016/568 for IGJ, ETC and EMFF and in Commission Delegated Regulation (EU) 2016/1986 for FEAD. The same rules apply to IPA-CB cf. Article 46(6) of the IPA Implementing Regulation.

Each year from 2017 until and including 2025, the Member State shall submit to the Commission the Irrecoverable Amounts by 15 February with regard to the previous Accounting Years. (Ex. In 2017 before 15/02 2017, the MS shall submit the Irrecoverable Amounts with regard to Accounting Years <= 2015 which covers period 01/01/2014-30/06/2016).

REGULATIONS

More detail regarding the regulation of the Evaluation Reports can be found in the 'About SFC2014' section of this portal.

ROLES

Roles involved in the Evaluation Report are:

FUNDS

PRE-Conditions

When creating a new Irrecoverable Amounts object for a given Programme and Year, it doesn't yet exist and the user’s Node is the owner node of the related Programme.

When editing a version of the Irrecoverable Amounts object, its status is 'Open' or 'Ready to send' at the level of the Member State and currently resides on the user's Node.

The Operational Programme is in status ‘Adopted’.

Workflow

This section shows the lifecycle to create and manage the Irrecoverable Amounts.

If the Commission rejects an Irrecoverable Amounts, it is returned and a new version has to be created and go through the whole process. There are no modifying Irrecoverable Amounts once they have been submitted. The Commission cannot change it – only respond.

Create the Irrecoverable Amounts

1.       To access the Irrecoverable Amounts section first click on the Execution menu item (1) and then on the Irrecoverable Amounts menu item (2).

2.       Click on the Create new irrecoverable amounts link to create a new Irrecoverable Amounts.

You are redirected to the Irrecoverable Amounts creation wizard:

(1) Select the CCI

The CCI list contains all adopted IGJ/ETC or IPA-CB or EMFF or FEAD Programmes managed at the User's Node and which only cover Funds for which the User is registered.

The list returns the CCI and the Programme Title.

(2) Select the Year

The list of Years will contain all years for which no Irrecoverable Amounts exist between 2017 and the smallest of 2025 and current year.

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

The status of the Irrecoverable Amounts is Open.

Record/Edit the Irrecoverable Amounts

Find all the information to complete each screen of the Irrecoverable Amounts. Below are the links to the main sections:

-          General

-          Annex

General

Version Information

The Version Information contains information on the identification and status of the Irrecoverable Amounts Version like the Title, the Version Number, the Status and the Node where it currently resides. It also shows the results of the last validation done on this Irrecoverable Amounts version.

Officials in Charge

·         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.

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

The Edit Details popup window appears:

2.       Enter the following information:

(1) Enter the Name.

(2) Enter the Email.

(3) Click on Update to save the information.

History

This section shows all the actions that happened in the Irrecoverable Amounts version since it was created and the resulting Status, for example:

The email of the Actor/User is directly accessible via the email link.

Documents

The Documents list shows all documents uploaded against this version of the Irrecoverable Amounts 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.

It doesn’t contain the documents uploaded against a record in the Irrecoverable Amounts Annex.

Hyperlinks 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.

The following document types will be foreseen:

*These document types are special document types in the sense that they are not only linked to an irrecoverable amounts version, but also to an Annex detail record. They will only be shown and maintained in the Annex section.

Uploading & Sending documents

Multiple documents can be uploaded in the Irrecoverable Amounts.

·         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.

1.       Click on the Add button  to add a new document.

The document detail pop-up window appears:

2.       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.

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

Sending an unsent non-integral document

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

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

Deletion of an unsent document

1.       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:

2.       Click on Yes to confirm deletion. Click on No to return to the Irrecoverable Amounts.

Hiding a sent document

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

2.       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 Irrecoverable Amounts. 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 Irrecoverable Amounts 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 Irrecoverable Amounts.

Annex

Submission of information on irrecoverable amounts

1.       Clicking on the Edit button of the annex will open a pop-up window allowing you to submit the information on Irrecoverable Amounts.

The Edit Details pop-up window appears:

2.       Enter the following information:

(1)    Select the priority/fund/category of region.

(1) Corresponding to the information provided in the accounts, in line with Appendix 5 of Annex VII of Commission Implementing Regulation (EU) No 1011/2014. The reporting shall be at priority level and at the level of category of region, if applicable.

(2)    Enter the name of operation and IT identification number.

(3)    Enter the name of beneficiary.

(4)    Select the date and proof of last payment of public contribution to the beneficiary for the operation concerned.

You can click on the Add button  to add the ‘Proof of last payment of public contribution to the beneficiary for the operation concerned’ document:

(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.

(5)    Enter the nature of irregularity.

(6)    Enter the body which detected the irregularity.

(7)    Select the date of detection of irregularity.

(2) The date on which the primary administrative or judicial finding on the irregularity was established.

(8)    Enter the total expenditure declared irrecoverable.

(9)    Enter the public expenditure corresponding to amounts declared irrecoverables.

(10)                         Enter the amount of irrecoverable Union contribution.

(3) Calculated in accordance with the co-financing rate at priority level, as laid down in the financing plan in force at the time of the request.

(11)                         Enter the accounting year(s) in which the expenditure corresponding to the irrecoverable Union contribution was declared.

(12)                         Select the date of launch of recovery proceedings.

You can click on the Add button  to add the ‘Copy of first or any subsequent recovery order’ document:

(4) In addition, when applicable, a copy of the letter reducing/cancelling the level of support and/or withdrawing the document in terms of Article 125(3)(c) of Regulation (EU) No 1303/2013.

(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.

(13)                         Select the date of establishment of irrecoverability.

(14)                         Enter the reason for irrecoverability.

(5) Indicate whether the reason for irrecoverability is bankruptcy of the beneficiary. If not, indicate the applicable reason.

You can click on the Add button  to add the ‘Document related to bankruptcy procedures’:

(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.

(15)                         Select yes/no if the Union contribution should be borne by the Union budget.

(6) When a request is made that the Union contribution should be borne by the Union budget, the Member State confirms it has exhausted all the recovery possibilities available through the national institutional and legal framework.

(16)                         Click on the Update link to confirm and save the information.

Validate the Irrecoverable Amounts

1.       Click on the Validate link to validate the Irrecoverable Amounts.

The system validates the following information:

After all errors have been resolved the status of the Irrecoverable Amounts becomes Ready To Send.

An example of a validation window:

Send the Irrecoverable Amounts

1.       Click on the Send link to send the Irrecoverable Amounts to the Commission.

The system will ask you to confirm the send action:

2.       Click on Yes to confirm or click on No to return to Irrecoverable Amounts.

3.       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

On success, the Irrecoverable Amounts version has been sent to the Commission. When sent, the status is set to ‘Sent’.

Delete the Irrecoverable Amounts

1.       Click on the Delete link to remove the Irrecoverable Amounts from the system.

The system will ask you to confirm the delete action:

2.       Click on Yes to confirm or click on No to the Irrecoverable Amounts.

Create a New Version of the Irrecoverable Amounts

1.       Click on the Create New Version link to create a new version of the Irrecoverable Amounts.

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

2.       Click on Yes to confirm. Click on No to return to the Irrecoverable Amounts.

On success, a new version of the Irrecoverable Amounts has been created as a copy of the previous version, with a version number identical to the previous and a working version number incremented by one. Its status was set to 'Open'.