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:
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MS Certifying Authority
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Create the Evaluation Report Record the Evaluation Report Upload the Evaluation Report Consult the Evaluation Report Delete the Evaluation Report Validate the Evaluation Report Send the Evaluation Report Return the Evaluation Report Create New Version of the Evaluation Report |
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MS Audit Authority MS Managing Authority |
Consult the Evaluation Report |
FUNDS
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IGJ/ETC |
EMFF |
FEAD |
IPA-CB |
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
|
Remark |
It is a must to have the privilege to create the Irrecoverable Amounts, the user has the role of MS Certifying Authority with Update rights. |
1. To access the Irrecoverable Amounts section first click on the Execution menu item and then on the Irrecoverable Amounts menu item .
2. Click on the Create new irrecoverable amounts link to create a new Irrecoverable Amounts.
You are redirected to the Irrecoverable Amounts creation wizard:
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.
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.
Click on the Create button to confirm the creation action.
The status of the Irrecoverable Amounts is Open.
|
Remark |
The Irrecoverable Amounts are always with regard to previous Accounting Years. Creation of the Irrecoverable Amounts for a Year will only be enabled on the 1st of January of that year. The list of Years will therefore contain all years for which no Irrecoverable Amounts exist between 2017 and the smallest of 2025 and current year. The Irrecoverable Amounts version is linked to the last adopted Programme version with a Decision Date smaller or equal to the last previous Accounting Period End Date. |
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
|
Note |
Officials in Charge can be updated at any time, independent from the status of the Irrecoverable Amounts. 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.
1.
Click on the Add
button to add a new
official in charge.
The Edit Details popup window appears:
2. Enter the following information:
Enter the Name.
Enter the Email.
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 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:
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Description |
Non-integral |
Integral |
System |
Required |
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Snapshot of data before send |
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X |
X |
X |
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Acknowledgment of Receipt |
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|
X |
X |
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Other Member State Document |
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X |
|
|
|
Proof of last payment of public contribution to the beneficiary for the operation concerned* |
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X |
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X |
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Copy of first or any subsequent recovery order* |
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X |
|
X |
|
Document related to bankruptcy procedures* |
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X |
|
|
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MS reply to EC request for further information |
X |
|
|
|
|
MS observations on EC conclusion for reimbursement |
X |
|
|
|
|
MS reply to EC request to continue the recovery procedure |
X |
|
|
|
|
MS letter to request an extension of the deadline |
X |
|
|
|
*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:
Select a Document Type
Enter a Title for your Document
Enter a Document Date
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
Enter a Title for your attachment.
Select the Language of the document.
Select the file to upload.
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 email of User who sent the Document is directly accessible via the ‘Sent By’ link. |
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 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 (ie. 'Other Member State Document') can be sent at any time independently of the status of the evaluation Report. Non-integral document type demands a manual submission (they are NOT sent automatically within the Programme). The other document types, integral documents, are automatically sent - together with the encoded data – when the Programme 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
1.
Select a row
of a previously uploaded document and click on the REMOVE button 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
|
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. |
1. Select a row of a previously sent document and
click on the Edit button to hide the document and associated attachments.
2. Select the Hide Content option and click on Update 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.
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.
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
|
Remark |
Equivalent edit screens will be foreseen for ETC and IPA-CB and EMFF and FEAD. The only difference is the “Priority/Fund/Category of Region” list which will be replaced with a “Priority/Fund” list for ETC, a “Priority” list for IPA-CB, a “Union Priority/Measure” list for EMFF, a “Type of expenditure” list for FEAD I and a “Type of action” list for FEAD II. The lists will be populated with all equivalent values form the linked Programme version. In case of IGJ and ETC, for Funds ERDF, ESF and YEI, the Fund will indicate if it concerns REACT-EU or not. For EMFF, the “Union Priority/Measure” list contains all combinations used in section 8.2 of the linked Programme version, even the Union Priorities which never have an associated Measure. Union Priorities 2, 4, 6 and 7 will never have an associated Measure in section 8.2 of Programme, but it is possible to declare irrecoverable amounts on them. The following 3 types of documents are foreseen to be uploaded against certain columns of the Annex: · Proof of last payment of public contribution to the beneficiary for the operation concerned · Copy of first or any subsequent recovery order · Document related to bankruptcy procedures |
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:
|
Note |
The columns containing uploaded documents will show hyperlinks to the uploaded physical files allow reading the content immediately. For REACT-EU and REACT-EU CARE Priority Axes the label “REACT-EU” will be added to the Fund. |
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
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Remark |
The Irrecoverable amounts can be validated only if its status is 'Open'. It is a must to have the role of MS Certifying Authority with Update rights. |
1. Click on the Validate link to validate the Irrecoverable Amounts.
|
Remark |
An Error will block you from sending the Irrecoverable Amounts. The error(s) should be resolved and the Irrecoverable Amounts must be revalidated. Note that a Warning does not block you from sending the Irrecoverable Amounts. |
The system validates the following information:
|
Code |
Validation Rule |
Severity |
|
2 |
The system validates the integrity of the input fields |
|
|
2.1 |
Validate that at least one Official in Charge of the Member State exists |
Warning |
|
2.2 |
Validate that the CCI code matches the following regular expression (implicit in web): · for EMFF (……14….…) · for IGJ/ETC (……16..OP…|……05(?!FM|FS)..OP…|……05..TA…| ……16..TA…| ……16..SM…|2020..16RFRE...|2020..05SFRE…| 2020..16M2RE…|2020..05M2RE…|2020..16M0RE…|2020..05M0RE…| 2020..05M9RE…|….TC16RF..…|….TC16M4..…| ….TC16M5..…| ….TC16M6..…) · for FEAD (……05FMOP…|……05FSOP…) · for IPA-CB (….TC16I5CB…) |
Error |
|
2.3 |
Validate that the current date is equal or before the 15th of February of the Irrecoverable Amounts Year. |
Warning |
|
2.4 |
Validate that the Irrecoverable Amounts was created on the owner node of the related Programme. |
Error |
|
2.5 |
Validate that all integral documents have at least one attachment with a length > 0. |
Error |
|
2.6 |
Validate that the Irrecoverable Amounts version is linked to the last adopted version of the Programme with a Decision Date smaller or equal to the last previous Accounting Period End Date. |
Error |
|
2.7 |
Validate in the Annex for IGJ that the Priority/Fund/Category of Region combination exists in the linked adopted Programme version. |
Error |
|
2.8 |
Validate in the Annex for ETC that the Priority/Fund combination exists in the linked adopted Programme version. |
Error |
|
2.9 |
Validate in the Annex for IPA-CB that the Priority exists in the linked adopted Programme version. |
Error |
|
2.10 |
Validate in the Annex for FEAD I that the type of expenditure exists in the linked adopted Programme version. |
Error |
|
2.11 |
Validate that in the Annex for FEAD II that the type of action exists in the linked adopted Programme version. |
error |
|
2.12 |
Validate in the Annex for EMFF that the Priority/Measure combination exists in the linked adopted Programme version. |
Error |
|
2.13 |
Validate that the following integral documents are uploaded: - Proof of last payment of public contribution to the beneficiary for the operation concerned. - Copy of first or any subsequent recovery order. |
Error |
|
2.14 |
Validate that at least one record exists in the Annex. |
Error |
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
|
Remark |
The Irrecoverable Amounts can only be sent once the Validation Errors have been removed and the status is 'Ready To Send'. It is a must to have the privilege to send the Irrecoverable Amounts, the user has the role MS Certifying Authority Send. 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. |
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
|
Remark |
It is a must to have the privilege to delete the Irrecoverable Amounts, the user has the role of MS Certifying Authority Update. The Irrecoverable Amounts 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. |
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
|
Remark |
It is a must to have the privilege to create a new version of the Irrecoverable Amounts, only the user with the role of MS Certifying Authority Update can create it. A New Version of the Irrecoverable Amounts can only be created when the last version was 'Returned for Modification by EC'. |
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'.
|
Note |
Normally, documents linked to the original object version are never copied. In the case of Irrecoverable Amounts we have however a special type of documents linked to a record of the Annex representing a column. These ones will have to be copied from the original version and their ‘Sent by’, ‘Sent Date’ and ‘Commission Reference’ will have to be cleared in the new version. |