Annual Accounts and Management Declaration(s)

MS Paying Agency (MSPA)

Consult Annual Accounts

Record Annual Accounts and Management Declaration of the Paying Agency

Sign Annual Accounts and Management Declaration of the Paying Agency

Validate Annual Accounts

Prepare Annual Accounts for send to EC

Send Annual Accounts (with signature during submission)

Request for Revised Annual Accounts by MS

Delete Annual Accounts

Cancel Annual Accounts

Create New Version of Annual Accounts

MS Coordination Body (MSCB), in case of several Paying Agencies

Consult Annual Accounts

Record Management Declaration of the Coordinating Body

Sign Management Declaration of the Coordinating Body

Validate Annual Accounts

Prepare Annual Accounts for send to EC

Send Annual Accounts (with signature during submission)

Request for revised Annual Accounts by MS

MS Certification Authority (MSCT)

Consult Annual Accounts

MS Managing Authority (MSMA)

Consult Annual Accounts

EAGF

EAFRD

Remark

The User is an identified User and has the role of MS Paying Agency with Update rights (MSPAu) for all funds covered by the Paying Agency.

When creating a new Annual Accounts, all existing versions (last working version) for the same CCI and Fund must be Sent to the Commission or Cancelled.

Only one Annual Accounts per Paying Agency and Financial Period can be created. For this Annual Accounts, a new version can be created by the MS when the previous version has been requested for revision by EC.

Remark

On Create, when the preconditions are met, the initial Annual Accounts structure is created and a Table of Content (ToC)/Navigation Tree is presented, so the User can continue to populate the structured data of the Annual Accounts.

Remark

The User is an identified User and has the role of MS Paying Agency or MS Coordination Body with Update rights (MSPAu/MSCBu).

When editing a version of an Annual Accounts, its status is Open, Validated, Ready to send or Sent at the level of the Member State or Revision requested by MS and currently resides on the User's Node.

The edition of the Annual Accounts (Annual Declaration (except confirmation check boxes), Difference Explanation, Debtor Ledger, Advances, and Financial Instruments) is only possible through the upload of XML files by MS.

For Annual Accounts (AA) and Management Declaration Paying Agency (MDPA):

Only EAGF MSPA users can upload AA and MDPA documents related to an EAGF Paying Agency Annual Accounts.

Only EAFRD MSPA users can upload AA and MDPA documents related to an EAFRD Paying Agency Annual Accounts. 

EAFRD and EAGF MSPA users can upload AA and MDPA documents related to an EAGF/EAFRD Paying Agency Annual Accounts; or upload AA and MDPA documents related to an EAGF Paying Agency Annual Accounts; or upload AA and MDPA documents related to an EAFRD Paying Agency Annual Accounts.

For Management Declaration Coordinating Body (MDCB):

Only EAGF MSCB users can upload MDCB documents related to an EAGF Paying Agency Annual Accounts.

Only EAFRD MSCB users can upload MDCB documents related to an EAFRD Paying Agency Annual Accounts. 

EAFRD and EAGF MSCB users can upload MDCB documents related to an EAGF/EAFRD Paying Agency Annual Accounts; or upload MDCB documents related to an EAGF Paying Agency Annual Accounts; or upload MDCB documents for related to an EAFRD Paying Agency Annual Accounts.

Note

The Version Information contains information on the identification and status of the Annual Accounts Version like the Paying Agency code and name, the Fund(s), the Version Number, the Financial Period and also the Status, Status date, the Current node, Last modified date, and also the National reference, Comments and Source language.

Information on Linked CAP plan like Title, CCI, version, Commission decision number/date and Eligibility dates are also displayed.

The Version information for the Annual Accounts cannot be modified once the version has been created, only the National reference, the Source language and the Comments can be updated.

Note

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

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

Note

The Documents list shows all documents uploaded against this version of the Annual 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, unsent Integral Member State Documents and sent Member State Documents.

Remark

Integral Documents are only sent - together with the encoded/uploaded data – once the Annual Accounts is sent to the EC.

Referential/non-integral Documents (ie. 'Other Member State Document') can be sent at any time independently of the status of the Annual Accounts.

The 'Other Member State Document' type demands a manual submission (they are NOT sent automatically when the object is sent to the EC).

A non-integral document is only visible to the Commission when the SENT DATE is visible.

Remark

Integral document types will only display the Save button and will be sent when the Annual Accounts is sent to the Commission. Non-integral document types (such as ‘Other Member State Documents’) will display the Save button and a Save & Send button, and must be sent independently of the Annual Accounts.

Remark

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

Remark

Only unsent documents can be deleted.

Remark

The system automatically validates the XML documents during the upload phase. XML file(s) in status Error (E) cannot be submitted to the Commission. MS must correct these errors by uploading a new, corrected file (or by deleting it, if necessary).

All XML files 

(Document type = ACA.ANDE / ACA.DIEX / ACA.DL / ACA.ADV1 / ACA.ADV2 / ACA.ADV2B /ACA.FIN)

Code

Severity

Description

Error Message

ACA_XML_000

Error

Validate file structure

XML file structure NOT correct, please upload a correct file

ACA_XML_030

Error

Validate amount format

Amount format NOT correct. Amount format ({{arg0}}) NOT correct. The format should be [N(15,2)](=Number 15/, or ./Number 2), please upload a corrected file.

ACA_XML_040

Error

Validate Financial period

ACA_XML_060

Error

Validate Paying Agency code

ACA_XML_070

Error

Validate Currency code

The Currency code is not correct, if should be ‘EUR”. For Debtor Ledger, it should be ‘EUR’ or ‘{{0}}’

ACA_XML_080 (doesn’t apply to ACA.DL and ACA.ADV2B and ACA.FA)

Error

Validate that the Budget codes are unique

The Budget code “{{arg0}}” is not unique

Annual Declaration in XML 

(Document type = ACA.ANDE)

Code

Severity

Description

Error Message

ACA_XML_100

Error

Validate Budget codes in Annual Declaration

Details:

for FY >= 2024, this validation rule will prevent the MS to declare the budget code related to the Technical Assistance (08 03 01 01 00 09 00000 0000 000 00 0), as the Technical Assistance will be automatically calculated by the system

The Budget code “{{arg0}}” is not valid. It should be related to a Planned Unit Amount inside CAP Strategic plan (27 digits) present in the EAGF or EAFRD CAP Strategic Plan nomenclature for this Financial Year.

Or it should be present in the outside CAP Strategic plan nomenclature for this Financial Year.

It should also be also defined in the relevant section of the XML file <annualdeclarationEAGF> or <annualdeclaratioEAFRD>

ACA_XML_110

Error

Validate that all EAGF Budget codes declared in the Monthly Declarations for this Financial year are also declared in Annual Declaration 

Details:

Column 4 for EAGF (the cumulative amounts for the financial year) and the last column for EAFRD (column 10’)

In the error Message, display the first 10 missing EAGF budget codes

Budget codes (amounts <> 0) declared in the EAGF Monthly

Declarations during this Financial Year should also be declared in this Annual Declaration (If nothing to declare, declare 0 amount for a Budget code)

Following EAGF Budget codes are missing:

xxxxxxxxxxxx

xxxxxxxxxxxx

xxxxxxxxxxxxx

ACA_XML_120

Error

Validate that all EAFRD Budget codes declared in the Quarterly Declarations for this Financial year are also declared in Annual Declaration 

Details:

last column of the Quarterly Declaration for EAFRD (column 10’)

In the error Message, display the first 10 missing EAFRD budget codes

Budget codes (amounts <> 0) declared in EAFRD Quarterly during this Financial Year should also be declared in the Annual Declaration (If nothing to declare, declare 0 amount for a Budget code)

Following EAFRD Budget codes are missing:

xxxxxxxxxxxx

xxxxxxxxxxxx

xxxxxxxxxxxxx

ACA_XML_130

Error

Validate that the details provided are modifiable in this version.

Details:

In case,a revised version is requested by EC and the section is set as non-modifiable by EC

The details provided in annual declaration or difference explanation for the fund “{{arg0}}” are not modifiable.

Difference Explanation in XML 

(Document type =ACA.DIEX)

Code

Severity

Description

Error Message

ACA_XML_200

Error

Validate the Budget codes in Difference Explanation

The Budget code “{{arg0}}” is not valid. It should be related to a Budget code provided in the Annual Declaration. It should also be defined in the relevant section of the XML file <differencesEAGF> or <differencesEAFRD>

ACA_XML_210

Error

Validate that the Difference explanation code (expCode) is valid for the related Budget code

Difference Explanation code (expCode) “{{arg0}}” is not valid for Budget code “{{arg1}}”

ACA_XML_220

Error

Validate that the Difference amounts is explained for each Budget code

for Budget code “{{arg1}}” the Difference amount is not explained (Discrepancy after Reconciliation (column 8) should be equal to 0 EUR)

Debtor Ledger in XML (Annex V) 

(Document type = ACA.DL)

Code

Severity

Description

Error Message

ACA_XML_310

Error

Validate that amounts for ‘Balance 15 October N-1’; ‘Total new cases’; ‘Total interest’ are >= 0

Amounts for ‘Balance 15 October N-1’ or ‘Total new cases’ or ‘Total interest’ are not all >= 0

ACA_XML_320

Error

Validate that amounts for ‘Total recoveries’ and ‘Total irrecoverable’ are <=0

Amounts for ‘Total recoveries’ or ‘Total irrecoverable’ are not <=0

Advances EAGF in XML (Annex 4(a)(i)) 

(Document type = ACA.ADV1.)

Code

Severity

Description

Error Message

ACA_XML_400

Error

Validate Budget codes in Advances EAGF

Details:

The list of valid Budget codes inside CAP plan should start by 08 02 02: 

The list of valid Budget codes outside CAP plan: 

08020302 - Promotion of agricultural products — Simple programmes under shared management

08020305 - Olive oil

08020306 - Fruit and vegetables

08029901 - Completion of previous measures under the European Agricultural

For WINE, the MS have to provide the budget code related to WINE sub-measures (=sub-sector): The list of valid Budget codes for Wine are: 

08 02 03 07 0000 014 Promotion - measures within the Union - advances - R.1308/13, Art.45(1)(a)

08 02 03 07 0000 016 Promotion - third countries - advances - R.1308/13, Art.45(1)(b)

08 02 03 07 0000 018 Restructuring and conversion of vineyards - advances - R.1308/13, Art.46

08 02 03 07 0000 024 Investment - advances - R.1308/13, Art.50

08 02 03 07 0000 026 By product distillation - advances - R.1308/13, Art.52

08 02 03 07 0000 032 Crisis distillation - advances - R.1308/13, Art.219(1); R.2020/592, Art.3; R.2020/1275; R.2021/95

08 02 03 07 0000 034 Aid for crisis storage of wine - advances - R.1308/13, Art.219(1); R.2020/592, Art.4; R.2020/1275; R.2021/95

The Budget code “{{arg0}}” is not valid. It should be related to a sector inside CAP Strategic plan (8 or 10 digits for other sectors) present in the CAP Strategic Plan nomenclature for this Financial year.

Or it should be related to a sector/sub-sector outside CAP plan (8 digits or 15 digits) present in the EAGF outside CAP Strategic Plan nomenclature for this Financial year.

It should also be also defined in the relevant section of the XML file <advanceInsideCSP> or <advanceOutsideCSP>

Advances EAGF Wine >5M in XML (Annex 4(a)(i)) 

(Document type = ACA.ADVWINE)

Code

Severity

Description

Error Message

ACA_XML_450

Error

Validate Budget codes in Advances EAGF Wine above 5 Million

Details:

The list of Valid Budget codes for Wine are: 

 08 02 03 07 0000 014 Promotion - measures within the Union - advances - R.1308/13, Art.45(1)(a)

08 02 03 07 0000 016 Promotion - third countries - advances - R.1308/13, Art.45(1)(b)

08 02 03 07 0000 018 Restructuring and conversion of vineyards - advances - R.1308/13, Art.46

08 02 03 07 0000 024 Investment - advances - R.1308/13, Art.50

08 02 03 07 0000 026 By product distillation - advances - R.1308/13, Art.52

08 02 03 07 0000 032 Crisis distillation - advances - R.1308/13, Art.219(1); R.2020/592, Art.3; R.2020/1275; R.2021/95

08 02 03 07 0000 034 Aid for crisis storage of wine - advances - R.1308/13, Art.219(1); R.2020/592, Art.4; R.2020/1275; R.2021/95

The Budget code “{{arg0}}” is not valid. It should be related

to a WINE sub-sector (15 digits sub-items that start by 08 02 03 07) presents in the EAGF outside CAP Strategic Plan nomenclature for this Financial year.

ACA_XML_460

Error

Validate that Budget codes in Advances EAGF Wine above 5 Million are also reported in Advances EAGF

The Budget code “{{arg0}}” is not reported in ‘Advances EAGF’

Advances EAFRD 2023-2027 in XML (Annex 4(d)) 

(Document type = ACA.ANDE)

Code

Severity

Description

Error Message

ACA_XML_500

Error

Validate Budget codes in Advances EAFRD 2023-2027

The Budget code “{{arg0}}” is not valid.

It should be related to an EAFRD Type of Intervention (12 digits) defined in the EAFRD inside CAP Strategic Plan nomenclature for this Financial Year

ACA_XML_510

Error

Validate that Advances EAFRD 2023-2027 are not declared for articles 75(INSTAL), 76(RISK) and 78(KNOW)

For Budget Code {{0}}, Advances EAFRD 2023-2027 cannot be declared for articles 75(INSTAL), 76(RISK) and 78(KNOW)

Financial Instruments in XML (Annex 5(d))

(Document type = ACA.FIN)

Code

Severity

Description

Error Message

ACA_XML_700

Error

Validate Budget codes in Financial Instrument

The Budget code “{{arg0}}” is not valid.

It should be related to an EAFRD Type of Intervention (12 digits) defined in the EAFRD inside CAP Strategic Plan nomenclature for this Financial Year

ACA_XML_710

Error

Validate that Financial Instruments – EAFRD Contribution are not declared for articles 70(ENVCLIM), 71(ANC) and 72(ASD)

For Budget Code {{0}}, Financial Instruments – EAFRD Contribution cannot be declared for articles 70(ENVCLIM), 71(ANC) and 72(ASD)

ACA_XML_720

Error

Validate in Financial Instruments – EAFRD Contribution, that for each Type of Intervention reported, at least one Intervention/PUA is financed by Financial Instruments in the linked CSP

Type of Intervention {{0}}, is not financed by Financial Instrument in the linked CSP

Note

For each XML file displayed on the screen, the number of Errors (E) and Warnings (W) that occurred during the execution of the XML business rules validation will be displayed.

Note

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

All Users who have Read permission on the Annual Accounts will be able to read all Observations in the conversation.

All Users who have Update permission on the Annual Accounts will be able to send an observation and participate in the conversation.

All observations are kept against the specific version of the Annual Accounts.

The observation is added below the Observations box and includes the username, the date and time of the post.

Note

The Annual Accounts section has to be edited and signed once all data have been inserted through the XML files

Remark

To sign the Annual Accounts section, the User must have the role of MS Paying Agency with Update rights (MSPAu).

Remark

When the form is updated or when a document (XML or non-XML) is uploaded or deleted, the Annual Accounts signature is revoked and the User will have to sign again.

Note

The Public Storage document type can be either uploaded here or from the General>Documents section.

Note

Confirmation of advances paid during Financial Year YYYY or previous Financial Years and still to be cleared and unused as at 15/10/YYYY - market measures (within CAP Strategic Plan).

Note

Confirmation of advances paid during Financial Year YYYY or previous Financial Years and still to be cleared and unused as at 15/10/YYYY - market measures (outside CAP Strategic Plan).

Note

Confirmation of advances paid during Financial Year YYYY or previous Financial Years onwards and still to be cleared and unused as at 15/10/YYYY - WINE measures projects above EUR 5 million.

Remark

Column (3) Total cumulated fund capital declared by the Paying Agency to the European Commission in the quarterly Declarations since 01/01/2023 (Total public including EAFRD and National) doesn’t apply anymore for FY >=2024.<zq

Remark

The funding Agreement information should be provided per CAP Plan/CCI number. For Belgium, it should be available in both Annual Accounts (Flanders and Wallonia). However, in case there is more than one Paying Agency in the respective MS, the ‘Funding Agreement’ will be available only in the Accounts of the Paying Agency, performing the functions of Coordinating Body as specified below: 

GERMANY DE01

SPAIN ES18

FRANCE FR19

ITALY IT01

ROMANIA RO01

The Funding Agreement information will be retrieved automatically from EAFRD DoE, but MS can upload an XML file in Annual Accounts to update them.

Remark

To sign the Management Declaration Paying Agency, the User must have the role of MS Paying Agency with Update rights (MSPAu).

Remark

When the form is updated, the Management Declaration Paying Agency signature is revoked and the User will have to sign again.

Note

The encoding of the Management Declaration - Coordination Body will have to be executed only by Member States with Coordinating Body and in the Annual Accounts created for the following Paying Agencies:

BE02

DE01

ES18

FR19

IT01

RO01

Remark

To sign the Management Declaration Coordinating Body, the User must have the role of MS Coordination Body with Update rights (MSCBu).

Remark

When the form is updated, the Management Declaration Coordinating Body signature is revoked and the User will have to sign again.

Remark

The Annual Accounts can be validated at any time, when the current version is in status Open and resides at the User’s Node.

To validate the Annual Accounts, the User must have the role of MS Paying Agency or MS Coordination Body with Update or Send rights (MSPAu/s or MSCBu/s).

Remark

An Error will block you from sending the Annual Accounts. The error(s) should be resolved and the Annual Accounts must be revalidated. Note that a Warning does not block you from sending the Annual Accounts, but highlits issues to be considered, and if applicable – resolved.

Code

Severity

Validation Rule

001

Warning

Validate that at least one official in charge of the Member State exists.

004

Error

Validate that all integral documents have at least one attachment with a length > 0.

005

Error

Validate that no XML documents are in status ERROR

006

Error

Validate that at least one budget code has been declared for EAFRD in the Annual Declaration in the first Annual Account version (YYYY.0) of each Financial Year

007

Error

Validate that at least one confirmation option (article 32(1)(i) of Implementing Regulation (EU) 2022/128) is ticked

008

Warning

Validate that ’assigned revenues’ confirmation option (article 32(1)(i) of Implementing Regulation (EU) 2022/128) is ticked if EAGF expenditure have been declared

009

Warning

Validate that ’details of each movement of intervention storage’ confirmation option (article 32(1)(i) of Implementing Regulation (EU) 2022/128) is ticked. if the public storage has been declared

010

Warning

Validate the Annual Accounts chapter is signed (Warning in lower node)

011

Error

Validate that the Difference amounts is explained for each Budget code.

(this rule doesn’t apply to UK)

012

Error

Validate that Budget codes in ‘Advances EAGF Wine above 5 Million outside CAP Plan’ are also reported in ‘Advances EAGF outside CAP Plan’ and that the ‘Closing balance of EAGF advances still to be cleared’ in ‘Advances EAGF Wine above 5 Million outside CAP Plan’ are <= than the ‘Closing balance of EAGF advances still to be cleared’ in 'EAGF Advances Outside CAP plan'

014

Error

Validate that Uncleared Advances EAFRD 2023-2027 above 5 million are lower or equal than the sum of Uncleared Advances EAFRD 2023-2027

015

Error

Validate when first working version, that the deadline date for submission of the Annual Accounts has not been passed. (Warning – this rule is reexecuted during send Action)

016

Error

Validate, for each Type of Intervention declared in the Financial Instrument – EAFRD Contribution, that there is at least one Budget Code related to this type declared in Financial Instruments – Public Expenditure

017

Error

Validate for each Type of Intervention, that the sum of Total Cumulative declared in column (5) of the Financial Instruments – Public Expenditure is higher or equal than the Total Cumulative declared in column (4) of the Financial Instrument – EAFRD Contribution, for this Type

018

Error

Validate that the Type of intervention related to the Budget Codes declared in Financial Instruments – Public Expenditure is also declared in the Financial Instrument – EAFRD Contribution

020

Error

Validate the Annual Accounts chapter is signed (Error in highest node. this rule should be also executed during ‘Send to EC’ action)

030

Error

Validate that all mandatory information related to the Management Declaration of the Paying Agency have been filled

035

Error

Validate that all mandatory information related to the Management Declaration of the Coordinating Body have been filled, if applicable

040

Warning

Validate that the Management Declaration of the Paying Agency is signed (Warning in lower node)

050

Error

Validate that the Management Declaration of the Paying Agency is signed (Error in highest node. this rule should be also executed during ‘Send to EC’ action)

060

Warning

Validate that the Management Declaration of the Coordinating Body is signed (Warning in lower node), if applicable

070

Error

Validate that the Management Declaration of the Coordinating Body is signed (Error in highest node. this rule should be also executed during ‘Send to EC’ action), if applicable

Remark

The Prepare for Send can occur when a User on the highest MS Node wants to indicate that the Annual Accounts version can be prepared for sending to the Commission, once the Validation Errors have been removed and the status is Validated or Sent.

To prepare the send of the Annual Accounts, the User must have the role of MS Paying Agency or MS Coordination Body with Update or Send rights (MSPAu/s or MSCBu/s).

Remark

When on the highest MS node, a ‘Snapshot’ document will be available in the Documents section so that the sender can first verify what will be sent to the Commission.

Remark

In order to send to EC the first version YYYY.0 of an Annual Accounts for a given financial year, the Declaration period should be open. Users cannot create/send this first version after the end of the Declaration period (= Submission deadline), MS will have to send an extension letter to EC (from a different SFC2021 menu because the letter could be also related to APR and CBR), and EC will have to extend this Declaration period for this MS only (for the relevant documents).

In case this first version is returned by EC for revision, User can submit a new version even after the end of the Declaration period (= submission deadline = 15/02/YYYY+1) 

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

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

To send the Annual Accounts version, the User must have the role of MS Paying Agency or MS Coordination Body with Update and Send rights (MSPAu/s or MSCBu/s).

If a MS has a Coordinating Body, only Users with the MSCB role can perform the send action.

If a MS doesn’t have a Coordinating Body, only Users with the MSPA role can perform the send action.

Remark

When on the highest MS node, different versions of the generated “Snapshot before send” document will be available so that the sender can first verify what will be sent to the Commission:

• A version containing the untranslated content with the template in the Source language.

• When the Source language is different from English, a version containing the untranslated content with the template in English.

• When the Source language is different from English, a version containing a machine translation of the content in English with the template in English.

Remark

The Annual Accounts can only be revised by MS when a lower Node exists and the status is Sent (to a higher MS node), Open, Validated, Ready to Send or Revision requested by MS.

This action can be used when a User wants to request a revision for the Annual Accounts version sent by the Member State/Region because it is incomplete or incorrect.

To request a revised Annual Accounts version, the User must have the role of MS Paying Agency or MS Coordination Body with Update rights (MSPAu/MSCBu).

Remark

The Annual Accounts can only be deleted when:

• it resides on the owner Node

• the status is Open, Validated or Ready to Send or Revision requested by MS 

• it has never been sent to the Commission before

• it has no sent documents attached.

To delete the Annual Accounts, the User must have the role of MS Paying Agency or MS Coordination Body with Update rights (MSPAu/MSCBu).

The delete is a physical delete and cannot be recovered!

Remark

The Annual Accounts can only be cancelled when an Annual Accounts version with documents was sent to the Commission and without any previous work version in status Revision requested by EC. The notification utility will be called to notify the Commission of the cancel of the version.

The Annual Accounts version must currently reside on the User's Node and its status is Open, Validated, Ready to send or Revision requested by MS and contains a sent Document and has no previous working version of the same major version in status Revision requested by EC.

To cancel the Annual Accounts, the User must have the role of MS Paying Agency or MS Coordination Body with Update rights (MSPAu/MSCBu).

Remark

A new version of the Annual Accounts can only be created when the last version is in status Revision requested by EC

To create a new version of the Annual Accounts, the User must have the role of MS Paying Agency or MS Coordination Body with Update rights (MSPAu/MSCBu).