REPORT on the proposal for a regulation of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union and amending Regulation (EC) No 2012/2002, Regulations (EU) No 1296/2013, (EU) 1301/2013, (EU) No 1303/2013, EU No 1304/2013, (EU) No 1305/2013, (EU) No 1306/2013, (EU) No 1307/2013, (EU) No 1308/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, (EU) No 652/2014 of the European Parliament and of the Council and Decision No 541/2014/EU of the European Parliament and of the Council
8.6.2017 - (COM(2016)0605 – C8‑0372/2016 – 2016/0282(COD)) - ***I
Committee on Budgets
Committee on Budgetary Control
Rapporteurs: Ingeborg Gräßle, Richard Ashworth
(Joint committee procedure – Rule 55 of the Rules of Procedure)
Rapporteurs for the opinion (*):
Jérôme Lavrilleux, Committee on Employment and Social Affairs
Jerzy Buzek, Committee on Industry, Research and Energy
Wim van de Camp, Committee on Transport and Tourism
Constanze Krehl, Committee on Regional Development
Paolo De Castro, Committee on Agriculture and Rural Development
(*) Associated committees – Rule 54 of the Rules of Procedure
- DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
- EXPLANATORY STATEMENT
- OPINION OF THE COMMITTEE ON LEGAL AFFAIRS ON THE LEGAL BASIS
- OPINION of the Committee on Employment and Social Affairs(*)
- OPINION of the Committee on Industry, Research and Energy(*)
- OPINION of the Committee on Transport and Tourism(*)
- OPINION of the Committee on Regional Development(*)
- OPINION of the Committee on Agriculture and Rural Development(*)
- OPINION of the Committee on Foreign Affairs
- OPINION of the Committee on Development
- OPINION of the Committee on Fisheries
- OPINION of the Committee on Civil Liberties, Justice and Home Affairs
- PROCEDURE – COMMITTEE RESPONSIBLE
- FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE
DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION
on the proposal for a regulation of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union and amending Regulation (EC) No 2012/2002, Regulations (EU) No 1296/2013, (EU) 1301/2013, (EU) No 1303/2013, EU No 1304/2013, (EU) No 1305/2013, (EU) No 1306/2013, (EU) No 1307/2013, (EU) No 1308/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, (EU) No 652/2014 of the European Parliament and of the Council and Decision No 541/2014/EU of the European Parliament and of the Council
(COM(2016)0605 – C8‑0372/2016 – 2016/0282(COD))
(Ordinary legislative procedure: first reading)
The European Parliament,
– having regard to the Commission proposal to Parliament and the Council (COM(2016)0605),
– having regard to Article 294(2) and Articles 42, 43(2), 46(d), 149, 153(2)(a), 164, 168(4)(b), 172, 175, 177, 178, 189(2), 212(2), 322(1) and 349 of the Treaty on the Functioning of the European Union and to Article 106a of the Treaty establishing the European Atomic Energy Community, pursuant to which the Commission submitted the proposal to Parliament (C8‑0372/2016),
– having regard to the opinion of the Committee on Legal Affairs on the proposed legal basis,
– having regard to Article 294(3) of the Treaty on the Functioning of the European Union,
– having regard to the opinion of the European Court of Auditors No 1/2017 of 26 January 2017[1],
– having regard to Rules 59 and 39 of its Rules of Procedure,
– having regard to the joint deliberations of the Committee on Budgets and the Committee on Budgetary Control under Rule 55 of the Rules of Procedure,
– having regard to the report of the Committee on Budgets and the Committee on Budgetary Control and the opinions of Committee on Employment and Social Affairs, the Committee on Industry, Research and Energy, the Committee on Transport and Tourism, the Committee on Regional Development, the Committee on Agriculture and Rural Development, the Committee on Foreign Affairs, the Committee on Development, the Committee on Fisheries, and the Committee on Civil Liberties, Justice and Home Affairs (A8-0211/2017),
1. Adopts its position at first reading hereinafter set out;
2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;
3. Instructs its President to forward its position to the Council, the Commission and the national parliaments.
Amendment 1 Proposal for a regulation Recital 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(1) Since following three years of implementation further amendments are to be made to the financial rules applicable to the general budget of the Union in order remove bottlenecks in implementation by increasing flexibility, to simplify delivery for the stakeholders and the services and to focus more on results, Regulation (EU, Euratom) no 966/201214 of the European Parliament and of the Council should be repealed and replaced by this Regulation. |
(1) Since following three years of implementation further amendments are to be made to the financial rules applicable to the general budget of the Union in order remove bottlenecks in implementation by increasing flexibility, to simplify delivery for the stakeholders and the services, to focus more on results and to improve accessibility, transparency and accountability, Regulation (EU, Euratom) no 966/201214 of the European Parliament and of the Council should be repealed and replaced by this Regulation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
_________________ |
_________________ | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1). |
14 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 2 Proposal for a regulation Recital 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(1 a) In order to ensure an appropriate debate between the European Parliament and the Council, more adequate deadlines should have been allowed for discussion of the Commission's proposal. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The European Parliament regrets that deadlines foreseen for this proposal´s debate would not take into account in an appropriate way co legislator´s opinions. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 3 Proposal for a regulation Recital 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(3) The fundamental budgetary principles should be maintained. Derogations from those fundamental principles for specific areas such as research, external actions and structural funds should be reviewed and simplified as far as possible, taking into account their continuing relevance, their added-value for the budget, and the burden they impose on stakeholders. |
(3) The fundamental budgetary principles, as well as the distribution of powers and the central role of the Court of Auditors in carrying out the Union's audit laid down in Articles 285 and 287 of the Treaty on the Functioning of the European Union (TFEU), should be maintained. Derogations from those fundamental principles for specific areas such as research, external actions and structural funds should be reviewed and simplified as far as possible, taking into account their continuing relevance, their added-value for the budget, and the burden they impose on stakeholders. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 4 Proposal for a regulation Recital 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(4) Up to 10% of the funds of the Instrument for Pre-accession Assistance (IPA II), the European Neighbourhood Instrument and the financing instrument for development cooperation (DCI) may be kept unallocated at the beginning of the financial year to allow additional funding to respond to major unforeseen needs, new crises situations or significant political shifts in third countries, in addition to the amounts already programmed. These unallocated funds, if not committed during the year, should be carried over by a Decision of the Commission. |
(4) Up to 10% of the funds of the Instrument for Pre-accession Assistance (IPA II), the European Neighbourhood Instrument and the financing instrument for development cooperation (DCI) may be kept unallocated at the beginning of the financial year to allow additional funding to respond to major unforeseen needs, new crises situations or significant political shifts in third countries, in addition to the amounts already programmed. These unallocated funds, if not committed during the year, should be carried over by a Decision of the Commission, whilst ensuring that they are spent in accordance with the specific objectives of their initial instrument and governed by the rules and bodies relating to that instrument. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The recital should be in line with Article 12(2)(e) which only concerns carry-over rules. It should be guaranteed that no unallocated funds carried over can be diverted from the specific objectives of the respective instrument. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 5 Proposal for a regulation Recital 12 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(12) The concept of performance as regards the EU budget should be clarified. Performance should be described as a direct application of the principle of sound financial management. There should be a link between performance, objective-setting, indicators, results and economy, efficiency and effectiveness in the use of appropriations. To avoid conflicts with existing performance frameworks of the different programmes, references in terms of performance terminology should be limited to objectives and monitoring progress in achieving them. |
(12) The concept of performance as regards the EU budget should be clarified. Performance should be described on the basis of the achievement of objectives and the direct application of the principle of sound financial management. Without seeking to prejudge the relevance of the programme concerned, there should be a link between objectives set and performance, indicators, results, additionality and economy, efficiency and effectiveness in the use of appropriations. To avoid conflicts with existing performance frameworks of the different programmes, references in terms of performance terminology should be limited to objectives and monitoring progress in achieving them. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 6 Proposal for a regulation Recital 14 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(14) The principle of transparency, enshrined in Article 15 TFEU which requires the institutions to work as openly as possible, implies, in the area of the implementation of the budget, that citizens are able to know where, and for what purpose, funds are spent by the Union. Such information fosters democratic debate, contributes to the participation of citizens in the Union's decision-making process and reinforces institutional control and scrutiny over Union expenditure. Such objectives should be achieved by the publication, preferably using modern communication tools, of relevant information concerning all recipients of Union funds which takes into account such all recipients' legitimate interests of confidentiality and security and, as far as natural persons are concerned, their right to privacy and the protection of their personal data. Institutions should therefore adopt a selective approach in the publication of information, in accordance with the principle of proportionality. Decisions to publish should be based on relevant criteria in order to provide meaningful information. |
(14) The principle of transparency is enshrined in Article 15 TFEU; this requires the institutions to work as openly as possible and, in the area of the implementation of the budget, implies that citizens are able to know where, and for what purpose, funds are spent by the Union. Such information fosters democratic debate, contributes to the participation of citizens in the Union's decision-making process, reinforces institutional control and scrutiny over Union expenditure and makes an exceptional contribution to boosting its credibility. Communication should be more targeted at recipients, aimed at increasing visibility for citizens, while ensuring through defined-measures that the messages are received by beneficiaries. Such objectives should be achieved by the full publication, preferably using modern communication tools, of relevant information concerning all recipients of Union funds which takes into account those same recipients' legitimate interests of confidentiality and security and, as far as natural persons are concerned, their right to privacy and the protection of their personal data. Institutions should therefore adopt a selective approach in the publication of information, in accordance with the principle of proportionality. Decisions to publish should be based on relevant criteria in order to provide meaningful information. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 7 Proposal for a regulation Recital 15 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(15) The information on the use of Union funds implemented under direct implementation should be published on an internet website of the institutions and should include at least the name, the locality, the amount and the purpose of the funds. That information should take into account relevant criteria such as the periodicity, the type and the importance of the measure. |
(15) In any case, the utmost transparency regarding data on beneficiaries should be sought, without prejudice to the rules on the protection of personal data. The information on the use of Union funds implemented under direct, indirect and shared implementation should be published in the Financial Transparency System and on an internet website of the institutions and should include at least the name, the locality, the amount and the purpose of the funds. That information should take into account relevant criteria such as the periodicity, the type and the importance of the measure. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 8 Proposal for a regulation Recital 16 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(16) The name and locality of the recipients of Union funds should be published for prizes, grants and contracts awarded following the opening-up of a public procedure to competition, as it is the case in particular for contests, call for proposals and call for tenders, in the respect of the principles of the TFEU and in particular the principles of transparency, proportionality, equal treatment and non-discrimination. Moreover such publication should contribute to the control of the public selection procedures by the rejected applicants of the competition. |
(16) For prizes, grants and contracts awarded following the opening-up of a public procedure to competition, and in particular for contests, for a call for proposals and/or a call for tenders, to respect the principles of the TFEU and in particular the principles of transparency, proportionality, equal treatment and non-discrimination, the name and locality of the recipients of Union funds should be published. Such publication should contribute to the control of the public selection procedures by the unsuccessful applicants in the competition. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Clearer language | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 9 Proposal for a regulation Recital 22 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(22) The name and the locality of the recipient and the amount and the purpose of the funds should not be published if it risks endangering the integrity of the recipient as protected by the Charter of Fundamental Rights of the European Union or would harm the legitimate commercial interests of the recipient. |
(22) The name and the locality of the recipient and the amount and the purpose of the funds should not be published where there is a risk that such publication might compromise the integrity of the recipient as protected, in particular, by the Charter of Fundamental Rights of the European Union or would harm the legitimate commercial interests of the recipient. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 10 Proposal for a regulation Recital 23 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(23) In the case of indirect and shared implementation, it should be for the persons, entities or designated bodies implementing Union funds to make available information on recipients and final recipients. Where applicable, the level of detail and criteria should be defined in the relevant sector specific rules and may be further defined in the financial framework partnership agreements. The Commission should make available a reference of the website where the information on recipients and final recipients can be found. |
(23) Apart from the elements laid down in Recital 15, in the case of indirect and shared implementation, it should be the responsibility of the persons, entities or designated bodies implementing Union funds to make available information on recipients and final recipients. Where applicable, the level of detail and criteria should be defined in the relevant sector- specific rules and may be further defined in the financial framework partnership agreements. The Commission should make available a reference of the website where the information on recipients and final recipients can be found. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 11 Proposal for a regulation Recital 40 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(40) Once the tasks and responsibilities of each financial actor have been defined, they may be held liable only under the conditions laid down in the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union. The specialised financial irregularities panels have been set up in the Union institutions, however due to limited number of cases submitted to them and for reasons of efficiency, it is appropriate to transfer their functions to the newly established inter-institutional panel which has been set up to assess requests and issue recommendations on the imposition on administrative sanctions (exclusion and financial penalty) referred to it by the Commission or other Union institutions and Union bodies. This transfer also aims at avoiding duplication and mitigating the risks of contradictory recommendations or opinions, in cases where both an economic operator and an EU staff member are involved. The procedure should be maintained by which an authorising officer may seek confirmation of an instruction which that officer considers to be irregular or contrary to the principle of sound financial management, and thus be released from any liability. The composition of this panel should be modified when it fulfils this role. |
(40) Once the tasks and responsibilities of each financial actor have been defined, they may be held liable only under the conditions laid down in the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union. A specific separate interinstitutional panel should be put in place. Since the matter of financial irregularities is linked to the institution's disciplinary powers and therefore intrinsically connected with the institution's administrative autonomy, the interinstitutional character of the panel should be reinforced via its composition. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 12 Proposal for a regulation Recital 47 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(47) For the sake of legal security, the rules regarding the delays when a debit note is to be sent should be defined. |
(47) In order to guarantee legal security and transparency, the rules regarding the delays when a debit note is to be sent should be defined. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 13 Proposal for a regulation Recital 54 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(54) This Regulation should stipulate that the payments must be made within a specified time limit and that in the event of failure to respect this time limit creditors will be entitled to default interests to be charged to the budget, with the exception of Member States and as newly introduced, also the European Investment Bank and the European Investment Fund. |
(54) This Regulation should stipulate that the payments must be made within a specified time limit and that in the event of failure to respect this time limit creditors will be entitled to default interests to be charged to the budget, with the exception of Member States. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The EIB Group should not be treated differently in this respect from other entities implementing EU budgetary funds or creditors of the Union. In this regard the EIB Group is required by its Statute to ensure its costs are covered and that the inclusion of the EIB/EIF in this provision may provoke negative reactions from the credit rating agencies related to existing instruments such as EFSI, the ELM (External Lending Mandate) and InnovFin. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 14 Proposal for a regulation Recital 60 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(60) It is important to allow Member States to request that resources allocated to them under shared implementation are transferred at Union level and implemented by the Commission in direct or indirect implementation, where possible for the benefit of the Member State concerned. This would optimise the use of these resources and of the instruments established under this Regulation or under sector specific Regulations including the EFSI Regulation, to which the Member States would request these resources to be transferred. In order to guarantee an efficient implementation of these instruments, it is necessary to foresee that where resources are transferred to instruments established under this Regulation or under sector specific Regulations including the EFSI Regulation, the rules of those regulations shall apply. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 15 Proposal for a regulation Recital 71 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(71) A person or entity should be excluded by the authorising officer responsible when a final judgment or a final administrative decision has been taken in the case of grave professional misconduct, non-compliance, whether intentional or not, with the obligations related to the payment of social security contributions or the payment of taxes, fraud affecting the budget, corruption, participation in a criminal organisation, money laundering, terrorist financing, terrorist related offences, child labour or other forms of trafficking in human beings or irregularity. It should also be excluded in the case of a serious breach of a legal commitment or bankruptcy. |
(71) A person or entity should be excluded by the authorising officer responsible when a final judgment or a final administrative decision has been taken in the case of grave professional misconduct, non-compliance, whether intentional or not, with the obligations related to the payment of social security contributions or the payment of taxes, where its registered office is established in a non-cooperative jurisdiction, tax good governance standards, including fair tax competition, fraud affecting the budget, corruption, participation in a criminal organisation, money laundering, terrorist financing, terrorist related offences, child labour or other forms of trafficking in human beings or irregularity. It should also be excluded in the case of a serious breach of a legal commitment or bankruptcy. It should also be excluded where it does not comply with tax transparency nor publicly disclose country by country reporting information as provided for in Directive 2013/34/EU. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 16 Proposal for a regulation Recital 72 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(72) When deciding on the exclusion or the imposition of a financial penalty and on the publication thereof or on the rejection of person or entity, the authorising officer responsible should ensure compliance with the principle of proportionality by taking into particular account the seriousness of the situation, its budgetary impact, the time which has elapsed since the relevant conduct, its duration and its recurrence, the intention or degree of negligence and the degree of collaboration of the person or entity with the relevant competent authority and its contribution to the investigation. |
(72) When deciding on the exclusion of a person or entity, or the imposition of a financial penalty on a person or entity, and on the publication thereof, the authorising officer responsible should ensure compliance with the principle of proportionality by taking into particular account the seriousness of the situation, its budgetary impact, the time which has elapsed since the relevant conduct, its duration and its recurrence, the intention or degree of negligence and the degree of collaboration of the person or entity with the relevant competent authority and its contribution to the investigation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 17 Proposal for a regulation Recital 80 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(80) It is important to be able to reinforce the deterrent effect achieved by the exclusion and the financial penalty. In that regard, the deterrent effect should be reinforced by the possibility to publish the information related to the exclusion and/or to the financial penalty, with full respect for the data protection requirements set out in Regulation (EC) No 45/2001 of the European Parliament and of the Council (6) and in Directive 95/46/EC of the European Parliament and of the Council (7). This should contribute to ensuring that the same conduct is not repeated. For reasons of legal certainty and in accordance with the principle of proportionality it should be specified in which situations a publication should not take place. In its assessment, the authorising officer responsible should have regard to any recommendation of the panel. As far as natural persons are concerned, personal data should only be published in exceptional cases justified by the seriousness of the conduct or its impact on the Union's financial interests. |
(80) It is important to be able to reinforce the deterrent effect achieved by the exclusion and the financial penalty. In that regard, the deterrent effect should be reinforced by the possibility to publish the information related to the exclusion and/or to the financial penalty, with full respect for the data protection requirements set out in Regulation (EC) No 45/2001 of the European Parliament and of the Council (6) and in Regulation (EU) 2016/679 of the European Parliament and of the Council1a. This should contribute to ensuring that the same conduct is not repeated. For reasons of legal certainty and in accordance with the principle of proportionality it should be specified in which situations a publication should not take place. In its assessment, the authorising officer responsible should have regard to any recommendation of the panel. As far as natural persons are concerned, personal data should only be published in exceptional cases justified by the seriousness of the conduct or its impact on the Union's financial interests. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1a Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 18 Proposal for a regulation Recital 88 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(88) Progress towards the electronic exchange of information and electronic submission of documents, which constitute a major simplification measure, should be accompanied by clear conditions for the acceptance of the systems to be used, so as to establish a legally sound environment while preserving flexibility in the management of Union funds for the participants, recipients and the authorising offices as provided for in this Regulation. |
(88) Progress towards the electronic exchange of information and electronic submission of documents, including e-procurement, where appropriate, which constitute a major simplification measure, should be accompanied by clear conditions for the acceptance of the systems to be used, so as to establish a legally sound environment while preserving flexibility in the management of Union funds for the participants, recipients and the authorising offices as provided for in this Regulation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 19 Proposal for a regulation Recital 96 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(96) It is important to recognise the specific nature of blending facilities where the Commission blends its contribution with that of Financial Institutions and to clarify the application of Title X on Financial Instruments. |
(96) It is important to improve the nature and the use of blending facilities where the Commission blends its contribution with that of Financial Institutions and to clarify the application of Title X on Financial Instruments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 20 Proposal for a regulation Recital 97 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(97a) The utmost transparency should be ensured with regard to contractors and subcontractors, making the relevant data accessible. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 21 Proposal for a regulation Recital 105 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(105) It is appropriate that different cases usually referred to as situations of conflict of interest be identified and treated distinctly. The notion of a ‘conflict of interest’ should be solely used for cases where an entity or person with responsibilities for budget implementation, audit or control or an official or an agent of a Union institution is in such a situation. In cases where an economic operator attempts to unduly influence a procedure or obtain confidential information, this should be treated as grave professional misconduct. In addition, economic operators may be in a situation where they should not be selected to implement a contract because of a professional conflicting interest. For instance, a company should not evaluate a project in which it has participated or an auditor should not be in a position to audit accounts it has previously certified. |
(105) It is appropriate that different cases usually referred to as situations of conflict of interest be identified and treated distinctly. The notion of a ‘conflict of interest’ should be solely used for cases where an entity or person with responsibilities for budget implementation, audit or control or an official or an agent of a Union institution is in such a situation. In cases where an economic operator attempts to unduly influence a procedure or obtain confidential information, this should be treated as grave professional misconduct as a result of which that operator can be excluded from the procedure. In addition, economic operators may be in a situation where they should not be selected to implement a contract because of a professional conflicting interest. For instance, a company should not evaluate a project in which it has participated or an auditor should not be in a position to audit accounts it has previously certified. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 22 Proposal for a regulation Recital 108 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(108) Union public procurement should ensure that Union funds are used in an effective, transparent, and appropriate way. In that regard, electronic procurement should contribute to the better use of Union funds and enhance access to contracts for all economic operators. |
(108) Union public procurement should ensure that Union funds are used in an effective, transparent, and appropriate way, while reducing administrative burden on recipients of Union funding and on managing authorities. In that regard, electronic procurement should contribute to the better use of Union funds and enhance access to contracts for all economic operators. All Union institutions conducting public procurement should publish clear rules on their websites regarding acquisition, expenditure and monitoring, as well as all contracts awarded, including the value thereof. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 23 Proposal for a regulation Recital 124 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(124) It is necessary to clarify the scope of the Title on grants, particularly with regard to the type of action or body eligible for a grant as well as with regard to legal commitments that may be used to cover grants. In particular, grant decisions should be phased out due to their limited use and progressive introduction of e-grants. The structure should be simplified by moving the provisions on instruments which are not grants to other parts of the Regulation. The nature of bodies which may receive operating grants should be clarified since the notion of bodies pursuing an aim of general Union interest is covered by the notion of bodies having an objective forming part of and supporting a Union policy. In addition, the restrictive definition of a body pursuing an aim of general Union interests should be removed. |
(124) It is necessary to clarify the scope of the Title on grants, particularly with regard to the type of action or body eligible for a grant as well as with regard to legal commitments that may be used to cover grants. In particular, grant decisions should be phased out due to their limited use and progressive introduction of e-grants. The structure should be simplified by moving the provisions on instruments which are not grants to other parts of the Regulation. The nature of bodies which may receive operating grants should be clarified since the notion of bodies pursuing an aim of general Union interest is covered by the notion of bodies having an objective forming part of and supporting a Union policy. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 24 Proposal for a regulation Recital 130 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(130) The scope of checks and controls as opposed to the periodic assessment of lump sums, unit costs or flat rates should be clarified. Those checks and controls should focus on the fulfilment of the conditions triggering the payment of lump sums, unit costs or flat-rates, including, where required, the achievement of outputs. Those conditions should not require reporting on the costs actually incurred by the beneficiary. Where the amounts of lump sums, unit costs or flat-rate financing have been decided ex ante by the authorising officer responsible or the Commission they should not be challenged by ex post controls. The periodic assessment of lump sums, unit costs or flat rates may require access to the accounts of the beneficiary for statistical and methodological purposes. The periodic assessment may lead to updates of the lump sums, unit costs or flat rates applicable to future agreements but should not be used for questioning the value of the lump sums, unit costs or flat rates already agreed upon. Access to the beneficiary's accounts is also necessary for fraud-prevention and detection purposes. |
(130) The scope of checks and controls as opposed to the periodic assessment of lump sums, unit costs or flat rates should be clarified. Those checks and controls should focus on the fulfilment of the conditions triggering the payment of lump sums, unit costs or flat-rates, including, where required, the achievement of outputs. Those conditions should not require reporting on the costs actually incurred by the beneficiary. The frequency and scope of those checks and controls should be dependent, inter alia, on risk related to a beneficiary based on past irregularities. Where the amounts of lump sums, unit costs or flat-rate financing have been decided ex ante by the authorising officer responsible or the Commission they should not be challenged by ex post controls. The periodic assessment of lump sums, unit costs or flat rates may require access to the accounts of the beneficiary for statistical and methodological purposes. The periodic assessment may lead to updates of the lump sums, unit costs or flat rates applicable to future agreements but should not be used for questioning the value of the lump sums, unit costs or flat rates already agreed upon. Access to the beneficiary's accounts is also necessary for fraud-prevention and detection purposes. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Checks and controls should be focused more on beneficiaries posing a higher risk to the Union budget. Risk-based checks and controls would allow the EU to use more of its resources on concrete action instead of administration. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 25 Proposal for a regulation Recital 131 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(131 a) In order to protect one of the fundamental principles of public finances, the non-profit rule should be retained in this Regulation. The non-profit rule should be seen as one of the main instruments to avoid misuse of the public money. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 26 Proposal for a regulation Recital 136 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(136) In recent years the Union has increasingly used financial instruments that allow a higher leverage of the EU budget to be achieved but, at the same time, they generate a financial risk for that budget. Among those financial instruments are not only the financial instruments already covered by the Financial Regulation, but also other instruments such as budgetary guarantees and financial assistance that previously have been governed only by the rules established in their respective basic acts. It is important to establish a common framework to ensure the homogeneity of the principles applicable to that set of instruments and to regroup them under a new Title, comprising sections on budgetary guarantees and on financial assistance to Member States or third countries in addition to the existing rules applicable to Financial Instruments. |
(136) In recent years the Union has increasingly used financial instruments that should allow a higher leverage of the EU budget to be achieved but, at the same time, they generate a financial risk for that budget. Among those financial instruments are not only the financial instruments already covered by the Financial Regulation, but also other instruments such as budgetary guarantees and financial assistance that previously have been governed only by the rules established in their respective basic acts. It is important to establish a common framework to ensure the homogeneity of the principles applicable to that set of instruments and to regroup them under a new Title, comprising sections on budgetary guarantees and on financial assistance to Member States or third countries in addition to the existing rules applicable to Financial Instruments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 27 Proposal for a regulation Recital 139 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(139) Financial instruments, budgetary guarantees and financial assistance should be authorised by means of a basic act. Where financial instruments are established without a basic act in duly justified cases, they should be authorised by the European Parliament and the Council in the budget. |
(139) Financial instruments, budgetary guarantees, financial assistance and Trust Funds should be authorised by means of a basic act. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 28 Proposal for a regulation Recital 142 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(142) It is appropriate to recognise the alignment of interests in pursuing Union policy objectives and, in particular, that the European Investment Bank and the European Investment Fund have the specific expertise to implement financial instruments. |
(142) It is appropriate to recognise the alignment of interests in pursuing Union policy objectives and, in particular, that the European Investment Bank and the European Investment Fund (EIF) have the specific expertise to implement financial instruments and budgetary guarantees. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The EIB is the only EU finance institution which is obliged by the TFEU to apply EU objectives, regulations and standards and which has an audit and control system set out in the TFEU. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 29 Proposal for a regulation Recital 164 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(164) The Commission should be authorised to create and manage Union trust funds for emergency, post-emergency or thematic actions not only in external actions but also in EU-internal actions. Recent events in the European Union show the need for increased flexibility for funding within the EU. As the boundaries between external and internal policies are increasingly blurred, this would also provide a tool for replying to cross-border challenges. It is necessary to specify the principles applicable to the contributions to Union Trust Funds, to clarify the responsibilities of the financial actors and of the Board of the Trust Fund. It is also necessary to define rules ensuring a fair representation of the participating donors in the Board of the Trust Fund and a mandatory positive vote of the Commission for the use of the funds. |
(164) Trust funds may seriously alter budgets adopted by the European Parliament and the Council and carry the risk of using funds from financing instruments for purposes not foreseen in the basic acts establishing those instruments. Trust funds do however add value through the pooling of resources, provided such pooling is not primarily limited to Union resources. The Commission should be authorised to create and manage Union trust funds for emergency, post-emergency or thematic actions for external actions. It is necessary to specify the principles applicable to the contributions to those trust funds, to clarify the responsibilities of the financial actors and of the Board of the Trust Fund. It is also necessary to define rules ensuring a fair representation of the participating donors and, where apppropriate, of the European Parliament in the Board of the Trust Fund and a mandatory positive vote of the Commission for the use of the funds. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteurs do not consider extending the scope of Union trust funds to internal actions appropriate at this time. See further justification in amendments to Art. 227. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 30 Proposal for a regulation Recital 167 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(167) The manner in which the institutions currently report on building projects to the European Parliament and the Council should be maintained. Institutions should be allowed to finance new building projects with the appropriations received for buildings already sold, therefore a reference to assigned revenue provisions should be introduced. This would allow meeting the changing needs in the building policy of the institutions, while saving costs and introducing more flexibility. |
(167) The manner in which the institutions currently report on building projects to the European Parliament and the Council should be improved. Institutions should be allowed to finance new building projects with the appropriations received for buildings already sold, therefore a reference to assigned revenue provisions should be introduced. This would allow meeting the changing needs in the building policy of the institutions, while saving costs and introducing more flexibility. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 31 Proposal for a regulation Recital 169 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(169) In order to improve agility of implementation of special instruments, it is appropriate to simplify mobilisation and transfer procedures by using Commission internal transfers for the European Globalisation Adjustment Fund and the European Union Solidarity Fund. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 32 Proposal for a regulation Recital 170 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(170) In order to ensure that the European Union Programme for Employment and Social Innovation (EaSI) provides swiftly adequate resources to support changing political priorities, the indicative shares for each of the three axis and the minimum percentages for each of the thematic priorities within the individual axis should allow for a greater flexibility. This should improve the management of the Programme and allow focussing budgetary resources on actions producing better employment and social results. |
(170) In order to ensure that the European Union Programme for Employment and Social Innovation (EaSI) provides swiftly adequate resources to support changing political priorities, the indicative shares for each of the three axis and the minimum percentages for each of the thematic priorities within the individual axis should allow for a greater flexibility, while maintaining an ambitious deployment rate for EURES cross-border partnerships. This should improve the management of the Programme and allow focussing budgetary resources on actions producing better employment and social results. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 33 Proposal for a regulation Recital 171 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(171) In order to facilitate investments in cultural and sustainable tourism infrastructure, without prejudice to the full application of EU environmental legislation, in particular the Directives on Strategic Environmental Assessment and Environmental Impact Assessment as appropriate, certain restrictions as regards the scope of support for these investments should be removed. |
(171) Investments in small-scale cultural and sustainable tourism infrastructure should be maintained, without prejudice to the full application of EU environmental legislation, in particular the Directives on Strategic Environmental Assessment and Environmental Impact Assessment as appropriate. In justified cases, the scope of support for these investments could be enlarged. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 34 Proposal for a regulation Recital 172 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(172) With a view to responding to the challenges posed by increasing flows of migrants and refugees, the objectives to which the ERDF may contribute in its support of migrants and refugees should be spelled out. |
(172) With a view to responding to the challenges posed by increasing flows of migrants and refugees, the objectives to which the ERDF may contribute in its support of migrants and refugees under international protection should be spelled out. That contribution can be effective, especially in countries particularly exposed to migration flows, if accompanied by a genuine Europe-wide application of the principle of solidarity, and thus by actions aimed at fair burden sharing. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 35 Proposal for a regulation Recital 172 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(172a) Horizontal principles, i.e. partnership involvement, sustainable development, gender equality and non-discrimination, have generated important contributions to effective implementation of ESI Funds and should be upheld as forerunners for any kind of investment involving the Union budget, including financial instruments and EFSI. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 36 Proposal for a regulation Recital 176 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(176) In view of maximising the synergies between all Union funds to address the challenges of migration and asylum in an effective way, it should be ensured that, when the thematic objectives are translated into priorities in the Fund-specific rules, such priorities cover the appropriate use of each Fund for these areas. |
(176) In view of maximising the synergies between all Union funds to address the challenges of migration and asylum in an effective way, it should be ensured that, when the thematic objectives are translated into priorities in the Fund-specific rules, such priorities cover the appropriate use of each Fund for these areas. Where appropriate, coordination with the Asylum, Migration and Integration Fund (AMIF) is recommended. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 37 Proposal for a regulation Recital 178 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(178) In view of optimising the use of the financial resources allocated to Member States under Cohesion policy, it is necessary to allow Member States to transfer ESI Funds allocation to instruments established under the Financial Regulation or under sector specific Regulations. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 38 Proposal for a regulation Recital 178 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 39 Proposal for a regulation Recital 199 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(199a) In line with the recommendations set out in Recital 10 of Regulation (EU) No 1296/2013 and Article 176 of this Regulation, Member States should increasingly make use of simplified cost options and of ‘single lump sum’ financing in order to make the associated administration less burdensome and to simplify the rules governing the allocation of funds. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 40 Proposal for a regulation Recital 199 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 41 Proposal for a regulation Recital 200 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(202) In order to facilitate earlier and more targeted application of simplified cost options, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of the definition of the standard scales of unit costs or the flat rate financing, the fair, equitable and verifiable method on which they may be established, and the financing based on the fulfilment of conditions related to the realisation of progress in implementation or the achievement of objectives of programmes rather than on costs. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 2016. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. |
(200) In order to facilitate earlier and more targeted application of simplified cost options, the power to adopt acts supplementing this Regulation in accordance with Article 290 TFEU should be delegated to the Commission in respect of the definition of the differentiated treatment of investors and the conditions for its application, the definition of the standard scales of unit costs or the flat rate financing, the fair, equitable and verifiable method on which they may be established, and the financing based on the fulfilment of conditions related to the realisation of progress in implementation or the achievement of objectives of programmes rather than on costs. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 42 Proposal for a regulation Recital 239 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(239) In order to increase the efficiency of the intervention, a blending facility or blending facilities may be established under the Connecting Europe Facility (CEF). Such blending facilities should finance blending operations which are actions combining non-reimbursable forms of support and/or financial instruments from the Union budget, including combination of CEF equity and CEF debt financial instruments, and financing from EIB Group (including EIB financing under EFSI) development or other finance institutions as well as investors. |
(239) In order to increase the efficiency of the intervention, blending facilities may be established under the Connecting Europe Facility (CEF). Such blending facilities could finance Blending Operations which are actions combining non-reimbursable forms of support, such as Member States' budget, CEF grants and the European Structural and Investment Funds, and/or financial instruments from the Union budget, including combinations of CEF equity and CEF debt financial instruments and financing from the EIB Group (including EIB financing under EFSI), national promotional banks development or other finance institutions as well as investors and/or private financial support, including both direct and indirect financial contributions, including through Public Private Partnerships. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Blending should promote a wide combination of contributions from national and EU budgets or private investors, in order to optimise the use of available resources and attract private investments as much as possible. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 43 Proposal for a regulation Recital 239 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(239a) The governance of blending facilities should be based on an ex-ante assessment in accordance with the Financial Regulation and should reflect the results of lessons learned from the implementation of the CEF "Blending Call" referred to in the CEF Multi Annual Work Programme 2017 published on 20 January 2017. CEF blending facilities should be established by the multiannual and/or annual work programmes and adopted in accordance with Articles 17 and 25 of Regulation (EU) No 1316/2013. The Commission should ensure transparent and timely reporting to the European Parliament and the Council on the implementation of any blending facility. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
It is important that the setting-up and use of blending facilities follows a well-defined and transparent governance process and includes lessons to be drawn from the ongoing CEF coordination call of 2017 (“blending call”). In particular regarding Parliament’s scrutiny of CEF, blending facilities and blending operation need be set up following the established planning and decision-making mechanisms in the CEF work programme cycle. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 44 Proposal for a regulation Recital 239 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(239b) The objective of CEF Blending Facilities is to facilitate and streamline one application for all forms of support, including Union grants from CEF and private sector finance. Those blending facilities should aim to optimise the application process for project promoters by providing a single evaluation process, from the technical and financial points of view. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 45 Proposal for a regulation Recital 239 c (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(239c) CEF Blending Facilities should increase flexibility as regards the timeline for submitting projects and simplify and streamline the process of project identification and financing. They should also increase the ownership and commitment of the financial institutions involved and mitigate the risk that projects for which grants are committed fail to achieve financial closure, and therefore fail to receive payments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 46 Proposal for a regulation Recital 239 d (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(239d) CEF Blending Facilities should bring enhanced coordination, exchange of information and cooperation between Member States, the Commission, EIB, national promotional banks and private investors with the aim of generating and supporting a healthy pipeline of projects pursuing CEF policy objectives. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 47 Proposal for a regulation Recital 240 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(240) A blending facility under CEF should aim to enhance the multiplier effect of Union spending by attracting additional resources from private investors. In addition, it should ensure that the actions supported become economically and financially viable. |
(240) CEF Blending Facilities should aim to enhance the multiplier effect of Union spending by attracting additional resources from private investors, thus ensuring a maximum degree of private investor involvement. In addition, they should ensure that the actions supported become economically and financially viable and help to avoid a lack of investment leverage. They should contribute to the achievement of the Union’s objectives on meeting the targets set at the Paris Climate Conference (COP 21), job creation and cross-border connectivity. When CEF and the EFSI are both used for financing actions, the Court of Auditors should carry out an evaluation to analyse whether they contribute to achieving those objectives. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 48 Proposal for a regulation Recital 240 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(240a) The financing of the EIB's guarantee fund under the EFSI comes from the Union budget. The EIB should therefore be able to intervene systematically to provide first loss guarantees in joint financing mechanisms for operations already supported by the Union budget, such as CEF and the, EFSI, in order to allow and facilitate additionality and the participation of private co-investors in the context of CEF Blending Facilities. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 49 Proposal for a regulation Recital 241 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 50 Proposal for a regulation Recital 241 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(241a) Due to the different nature of the CEF Telecom sector as compared to CEF Transport and CEF Energy sectors (smaller average size of grants, type of costs and type of projects), unnecessary burden on beneficiaries and Member States participating in related actions should be avoided through a lighter cost of certification obligation, without weakening the principle of sound financial management. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 51 Proposal for a regulation Recital 241 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(241b) The governance of blending facilities should be based on an ex-ante assessment under the Financial Regulation and should take into account the lessons learned from the implementation of the CEF “Blending Call” referred to in the CEF Multi Annual Work Programme 20171a published on 20 January 2017. CEF Blending Facilities should be set by the multiannual and/or annual work programmes adopted under Articles 17 and 25 of Regulation (EU) No 1316/2013 of the European Parliament and the Council1b. The Commission should ensure transparent and timely reporting to the European Parliament and the Council on the implementation of any blending facility. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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________________ | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1a Commission Implementation Decision of 20 January 2017 amending Commission Implementation Decision C(2014)1921 establishing a Multi-Annual Work Programme 2014-2020 for financial assistance in the field of Connecting Europe Facility (CEF) - Transport sector C(2017)0164. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1b Regulation (EU) No 1316/2013 of the European Parliament and of the Council of 11 December 2013 establishing the Connecting Europe Facility, amending Regulation (EU) No 913/2010 and repealing Regulations (EC) No 680/2007 and (EC) No 67/2010 Text with EEA relevance (OJ L 348, 20.12.2013, p. 129–171). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 52 Proposal for a regulation Recital 241 c (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(241c) The objective of CEF Blending Facilities is to facilitate and streamline one application for all forms of support, including Union grants from CEF and private sector finance. The blending facilities should aim to optimise the application process for project promoters by providing a single evaluation process, from the technical and financial points of views. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 53 Proposal for a regulation Recital 241 d (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(241d) CEF Blending Facilities should increase flexibility as regards the timeline for submitting projects, simplifying and streamlining the process of project identification and financing. They should also increase the ownership and commitment of the financial institutions involved and mitigate the risk that projects for which grants are committed fail to achieve financial closure, and therefore fail to receive payments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 54 Proposal for a regulation Recital 241 e (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(241e) CEF Blending Facilities should bring about enhanced coordination, exchange of information and cooperation between Member States, the Commission, EIB, national promotional banks and private investors, with the aim of generating and supporting a healthy pipeline of projects pursuing CEF policy objectives. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 55 Proposal for a regulation Recital 242 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(242) Only grants and procurement may currently be used to support actions in the area of Digital Service Infrastructures. In order to ensure as efficient as possible, financial instruments should also be made available to support these actions. |
(242) Only grants and procurement may currently be used to support actions in the area of Digital Service Infrastructures. In order to ensure that the Digital Service Infrastructures function as efficiently as possible, other financial instruments which are currently used under CEF, including innovative financial instruments, should also be made available to support these actions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 56 Proposal for a regulation Recital 252 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(252 a) Before proposing a revision of this Regulation, the Commission should carry out an impact assessment, in accordance with the Interinstitutional Agreement of 13 April 2016 on Better Law-Making1a. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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__________________ | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1a OJ L 123, 12.5.2016, p. 1. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In accordance with the amendment proposed on Art. 278 a (new), the rapporteurs believe that the significant changes proposed in this mid-term revision of the Financial Regulation were not subject to an impact assessment from the Commission, in contravention of the Interinstitutional Agreement on Better Law-Making. The Rapporteurs therefore consider making an impact assessment compulsory for any future revision of this Regulation. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 57 Proposal for a regulation Recital 253 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(253a) Agricultural markets should be transparent and information about prices should be accessible and useful to all those involved. It is a part of the Union's role to facilitate transparency in the Union market. For that purpose, the next CAP reform should enhance market transparency through agricultural price observatories for each sector to provide on-going, segment-by-segment analysis of agricultural markets, with the involvement of economic stakeholders, and to make relevant data and forecasts available at regular intervals. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 58 Proposal for a regulation Recital 253 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(253b) In accordance with Article 42 and Article 43(2) TFEU, the objectives of the Common Agricultural Policy are to take precedence over all Union competition rules. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 59 Proposal for a regulation Title 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Proposal for a |
Proposal for a | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL |
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
on the financial rules applicable to the general budget of the Union and amending Regulation (EC) No 2012/2002, Regulations (EU) No 1296/2013, (EU) 1301/2013, (EU) No 1303/2013, EU No 1304/2013, (EU) No 1305/2013, (EU) No 1306/2013, (EU) No 1307/2013, (EU) No 1308/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014,(EU) No 283/2014, (EU) No 652/2014 of the European Parliament and of the Council and Decision No 541/2014/EU of the European Parliament and of the Council |
on the financial rules applicable to the general budget of the Union and amending Regulation (EC) No 2012/2002, Regulations (EU) No 1296/2013, (EU) 1301/2013, (EU) No 1303/2013, EU No 1304/2013, (EU) No 1305/2013, (EU) No 1306/2013, (EU) No 1307/2013, (EU) No 1308/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014,(EU) No 283/2014, (EU) No 652/2014 of the European Parliament and of the Council and Decision No 541/2014/EU of the European Parliament and of the Council and repealing Regulation (EU, Euratom) No 966/2012 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Technical correction. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 60 Proposal for a regulation Article 2 – paragraph 1 – point 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. ‘blending operation’ means an action carried out within a blending facility which combines non-repayable forms of support and/or financial instruments from the EU budget and financial instruments from development or other public finance institutions as well as from commercial finance institutions and investors. Blending operations may include preparatory action leading to potential investments from finance institutions; |
6. ‘blending operation’ means an action carried out within a blending facility which combines non-repayable forms of support and/or financial instruments from the EU budget and financial instruments from development or other public finance institutions as well as from commercial finance institutions and investors, notwithstanding the rule set out in Article 201(4) that only public law bodies or bodies with a public service mission may be entrusted with the implementation of the Union budget. Blending operations may include preparatory action leading to potential investments from finance institutions; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This AM updates and replaces the original rapporteurs' AM 4. The purpose is to underline that only banks with a public service mission may be entrusted with the management of EU money. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 61 Proposal for a regulation Article 2 – paragraph 1 – point 7 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7. ‘blending facility’ means a facility established as a cooperation framework between the Commission and development or other public finance institutions as well as commercial finance institutions and investors which aims at achieving certain Union priority objectives and policies in using blending operations and other individual actions; |
7. ‘blending facility’ means a facility established as a cooperation framework between the Commission and development or other public finance institutions as well as commercial finance institutions and investors which aims at achieving certain Union priority objectives and policies in using blending operations and other individual actions, notwithstanding the rule contained in Article 201(4) stating that only public law bodies or bodies with a public service mission may be entrusted with the implementation of the Union budget; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This AM updates and replaces the original rapporteurs' AM 5. The purpose is to underline that only banks with a public service mission may be entrusted with the management of EU money. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 62 Proposal for a regulation Article 2 – paragraph 1 – point 7 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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7 a. " budget implementation" means a process including the stages of management, implementation, control and audit of Union financial resources, which involves the Commission and other actors depending on different methods of implementation; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 63 Proposal for a regulation Article 2 – paragraph 1 – point 21 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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21 a. 'de-commitment' means the operation by which the authorising officer responsible cancels wholly or partly the reservation of appropriations previously made by means of a budgetary commitment; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Moved from Art. 109(5) for reasons of consistency: all definitions should be in Art. 2. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 64 Proposal for a regulation Article 2 – paragraph 1 – point 27 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
27. ‘financial instruments’ means Union measures of financial support provided from the budget in order to address one or more specific policy objectives of the Union. Such instruments may take the form of equity or quasi-equity investments, loans or guarantees, or other risk-sharing instruments, and may, where appropriate, be combined with other forms of financial support or with funds under shared implementation or EDF funds; |
27. ‘financial instruments’ means Union measures of financial support provided from the budget in order to address one or more specific policy objectives of the Union. Such instruments may take the form of equity or quasi-equity investments, loans or guarantees, repayable advances or other risk-sharing instruments, and may, where appropriate, be combined with other forms of financial support or with funds under shared implementation or EDF funds; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 65 Proposal for a regulation Article 2 – paragraph 1 – point 29 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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29 a. 'grant' means direct financial contribution by way of donation from the Union budget under direct implementation, shared implementation and indirect implementation; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Moved from Art. 174 (2) for reasons of consistency: all definitions should be in Art. 2. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 66 Proposal for a regulation Article 2 – paragraph 1 – point 31 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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31 a. 'in-kind contributions' means non-financial resources made available free of charge by third parties to a beneficiary, including volunteers' work, use of equipment, supplies, meeting facilities and services; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted RAP Art. 183(2), which was omitted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 67 Proposal for a regulation Article 2 – paragraph 1 – point 34 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
34. ‘loan’ means an agreement which obliges the lender to make available to the borrower an agreed sum of money for an agreed period of time and under which the borrower is obliged to repay that amount within the agreed time; |
34. ‘loan’ means an agreement which obliges the lender to make available to the borrower an agreed sum of money for an agreed period of time and under which the borrower is obliged to repay that amount within the agreed time; such loans may take the form of a repayable advance; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In line with rapporteur's amendment to Art. 2. par. 1 - point 46a new. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 68 Proposal for a regulation Article 2 – paragraph 1 – point 38 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
38. 'multiplier effect' means the investment by eligible final recipients divided by the amount of the Union contribution. |
38. 'multiplier effect' means the amount of private capital attracted divided by the amount of the Union contribution. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 69 Proposal for a regulation Article 2 – paragraph 1 – point 38 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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38 a. 'output' means the specific measurable and desired outcome of a project, which is established in advance and upon the attainment of which the reimbursement of costs incurred by a beneficiary depends; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In its opinion (1/2017) the ECA recommends including a definition for ‘output’ in the Financial Rules (paragraph 148 of the opinion). Both the proposed Financial Rules and the sectoral regulations aim at putting a stronger focus on results and outputs. Recent audit results however highlighted that there are significant differences in the use ‘output’ between the Commission's activities (ECA opinion 1/2017, para 147), therefore the definition of the term should be streamlined. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 70 Proposal for a regulation Article 2 – paragraph 1 – point 46 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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46 a. 'repayable advance' means a loan for a project which is paid in one or more instalments and the conditions for the reimbursement of which depend on the outcome of the project; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Definition taken from Commission communication on 'Framework for State aid for research and development and innovation ' 2014/C 198/01. Repayable advances are not defined in the Financial Regulation which could create a legal vacuum given its definition and use in communications on EU state aid. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 71 Proposal for a regulation Article 2 – paragraph 1 – point 49 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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49 a. 'results' mean the achievement of specific performance assessed by reference to the previously set milestones or through performance indicators, upon which the reimbursement of costs incurred by a beneficiary depends; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In its opinion (1/2017) the ECA recommends including a definition for ‘results’ in the Financial Rules (para 148). Both the proposed Financial Rules and the sectoral regulations aim at putting a stronger focus on results and outputs. Recent audit results however highlighted that there are significant differences in the use ‘results’ between the Commission's activities (ECA opinion 1/2017, para 147), therefore the definition of the term should be streamlined. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 72 Proposal for a regulation Article 2 – paragraph 1 – point 51 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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51 a. "sound financial management" means a principle of implementation of the Union budget in economical and efficient way and respecting legality and regularity; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 73 Proposal for a regulation Article 2 – paragraph 1 – point 60 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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60a. 'volunteer' means a person doing an unpaid non-compulsory activity for a non-profit organisation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 74 Proposal for a regulation Article 5 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Personal data collected pursuant to this Regulation shall be processed in accordance with Directive 95/46/EC (28) and Regulation (EC) No 45/2001.A candidate or tenderer in a procurement procedure, an applicant in a grant award procedure, an expert in a procedure for the selection of experts, an applicant in a contest for prizes or an entity or person participating in a procedure for implementing Union funds in accordance with point (c) of Article 61(1)as well as a beneficiary, a contractor, a remunerated external expert or any person or entity that receives prizes or implements Union funds pursuant to point (c) of Article 61(1) shall be informed accordingly. |
Personal data collected pursuant to this Regulation shall be processed in accordance with Regulations (EC) No 45/2001 and (EU) 2016/679.A candidate or tenderer in a procurement procedure, an applicant in a grant award procedure, an expert in a procedure for the selection of experts, an applicant in a contest for prizes or an entity or person participating in a procedure for implementing Union funds in accordance with point (c) of Article 61(1)as well as a beneficiary, a contractor, a remunerated external expert or any person or entity that receives prizes or implements Union funds pursuant to point (c) of Article 61(1) shall be informed accordingly. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
_________________ |
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28 OJ L 281, 23.11.1995, p. 31. |
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Amendment 75 Proposal for a regulation Article 8 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. No expenditure may be committed or authorised in excess of the authorised appropriations. |
2. No expenditure may be committed or authorised in excess of the authorised appropriations, with the exception of expenditure arising from liability for financial instruments, expenditure from assigned revenue, and buildings expenditure. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The three-column document provided by the Commission mentions these exceptions. The rapporteurs consider that if these exceptions exist in practice, they should be mentioned explicitly in the Regulation for reasons of transparency. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 76 Proposal for a regulation Article 12 – paragraph 4 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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4 a. In respect of non-differentiated appropriations a distinction may be made between planned and unplanned carry-overs. The definition and reporting of those categories shall be established in guidelines by the Commission in cooperation with the European Parliament, the Council and the Court of Auditors. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 77 Proposal for a regulation Article 13 – title | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Decommitment of appropriations |
Cancellation of appropriations following a decommitment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This AM does not change the content, but merely clarifies terminology. In order to render the text as comprehensible as possible, cancellations of appropriations should always be clearly distinguished from de-commitments, the latter denoting the cancellation of reservations of appropriations (= reversal of previous budgetary commitments). This justification also applies to the following rapporteurs' AMs to Art. 13 and 14. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 78 Proposal for a regulation Article 13 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Where appropriations are decommitted in any financial year after that in which the appropriations were committed as a result of total or partial non-implementation of the actions for which they were earmarked, the appropriations concerned shall be cancelled, unless otherwise provided for in paragraph 3 and Article 14. |
1. Where budgetary commitments are cancelled in accordance with Article 112 in any financial year after that in which the commitment was made as a result of the total or partial non-implementation of the actions for which they were earmarked, the appropriations corresponding to such decommitments shall also be cancelled, unless otherwise provided for in Article 14. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification of rapporteurs' AM to title of this Art. The reference to par. 3 is redundant because Art. 14 already mentions Reg. 1303/2013. It is therefore deleted for the sake of clarity. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 79 Proposal for a regulation Article 13 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. In the case of amounts which have to be committed up to 31 March in accordance with Article 12(2), where the corresponding appropriations are decommitted after 31 March, they shall be cancelled. |
2. Where amounts have been committed by 31 March of year n+1 in accordance with Article 12(2)(a), but are decommitted after that deadline, the corresponding appropriations shall be cancelled. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification of rapporteurs' AM to title of this Art. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 80 Proposal for a regulation Article 13 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. Appropriations referred to in Regulation (EU) No 1303/2013 shall be decommitted automatically in accordance with that Regulation. |
3. As regards expenditure operations governed by Regulation (EU) No 1303/2013, decommitments shall be made automatically in accordance with that Regulation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification of rapporteurs' AM to title of this Art. This paragraph might be better placed in Art. 112 (Time limits for commitments). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 81 Proposal for a regulation Article 13 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. Appropriations referred to in Regulation (EU) No 514/2014 shall be decommitted automatically in accordance with that Regulation. |
4. As regards expenditure operations governed by Regulation (EU) No 514/2014, decommitments shall be made automatically in accordance with that Regulation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification of rapporteurs' AM to title of this Art. This paragraph might be better placed in Art. 112 (Time limits for commitments). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 82 Proposal for a regulation Article 13 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. Paragraphs 1, 2 and 3 of this Article shall not apply to external assigned revenue referred to in Article 20(2). |
5. This Article shall not apply to external assigned revenue referred to in Article 20(2). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Simplification. No change of meaning. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 83 Proposal for a regulation Article 14 – title | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Making decommitted appropriations available again |
Making appropriations corresponding to decommitments available again | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See Art. 13 (title). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 84 Proposal for a regulation Article 14 – paragraph 1 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The decommitted appropriations referred to in Regulation (EU) No 1303/2013 and Regulation (EU) No 223/201431 may be made available again in the event of a manifest error attributable solely to the Commission. |
The appropriations corresponding to decommitments referred to in Regulation (EU) No 1303/2013 and Regulation (EU) No 223/201431 may be made available again in the event of a manifest error attributable solely to the Commission. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
__________________ |
__________________ | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
31 Regulation (EU) N° 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived (OJ L 72, 12.3.2014, p.1) |
31 Regulation (EU) N° 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived (OJ L 72, 12.3.2014, p.1) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See Art. 13 (title). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 85 Proposal for a regulation Article 14 – paragraph 2 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. The decommitted appropriations shall be made available again in the event of: |
2. The appropriations corresponding to decommitments shall be made available again in the event of: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See Art. 13 (title). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 86 Proposal for a regulation Article 14 – paragraph 2 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) the decommitment of appropriations from a programme under the arrangements for the implementation of the performance reserve established in Article 20 of Regulation (EU) No 1303/2013; |
(a) the decommitment from a programme under the arrangements for the implementation of the performance reserve established in Article 20 of Regulation (EU) No 1303/2013; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See Art. 13 (title). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 87 Proposal for a regulation Article 14 – paragraph 2 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) the decommitment of appropriations from a programme dedicated to a specific financial instrument in favour of SMEs following the discontinuance of the participation of a Member State in the financial instrument, as referred to in the seventh subparagraph of Article 39(2) of Regulation (EU) No 1303/2013. |
(b) the decommitment from a programme dedicated to a specific financial instrument in favour of SMEs following the discontinuance of the participation of a Member State in the financial instrument, as referred to in the seventh subparagraph of Article 39(2) of Regulation (EU) No 1303/2013. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See Art. 13 (title). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 88 Proposal for a regulation Article 14 – paragraph 3 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Without prejudice to paragraphs (1) and (2), decommitted appropriations made in year n-2 shall be made available again to the European Union Crisis Reserve in the framework of the budgetary procedure for the year n. |
Without prejudice to paragraphs (1) and (2), appropriations from year n-2 corresponding to decommitments made in year n shall be made available again to the European Union Crisis Reserve in the framework of the budgetary procedure for the year n. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See Art. 13 (title). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 89 Proposal for a regulation Article 14 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. The commitment appropriations corresponding to the amount of the decommitted appropriations as a result of total or partial non-implementation of the corresponding research projects may also be made available again to the benefit of the research programme the projects belong to or its successor in the context of the annual budgetary procedure. |
4. The commitment appropriations corresponding to the amount of the decommitments made as a result of total or partial non-implementation of the corresponding research projects may also be made available again to the benefit of the research programme the projects belong to or its successor in the context of the annual budgetary procedure. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See Art. 13 (title). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 90 Proposal for a regulation Article 15 – paragraph 4 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
If the continuity of action by the Union so require, the Council, acting by qualified majority on a proposal of the Commission, may authorise expenditure in excess of one provisional twelfth but not exceeding the total of four provisional twelfths, excluding the one twelfth made automatically available, except in duly justified cases, both for commitments and for payments over and above those automatically made available in accordance with paragraphs 1 and 2. It shall forward the decision on authorisation without delay to the European Parliament. |
If the continuity of action by the Union so require, the Council, acting by qualified majority on a proposal of the Commission, may authorise expenditure in excess of one provisional twelfth but not exceeding the total of four provisional twelfths, except in duly justified cases, both for commitments and for payments over and above those automatically made available in accordance with paragraphs 1 and 2. It shall forward the decision on authorisation without delay to the European Parliament. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteurs recommend reverting to the wording of Reg. 966/2012 (allowing for only four provisional twelfths). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 91 Proposal for a regulation Article 20 – paragraph 2 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) financial contributions from Member States, third countries and bodies not set up under the TFEU and the Euratom Treaty to certain actions or programmes financed by the Union as well as to supplementary research and technological development programmes, and managed by the Commission on their behalf; |
(a) specific additional financial contributions from Member States, third countries and bodies not set up under the TFEU and the Euratom Treaty to certain actions or programmes financed by the Union as well as to supplementary research and technological development programmes, and managed by the Commission on their behalf; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Clarification to underline that "normal" financial contributions from MS do not constitute external assigned revenue. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 92 Proposal for a regulation Article 20 – paragraph 2 – point g a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
(g a) resources coming from Member States not complying with the corrective allocation mechanism established under Regulation (EU) No 604/2013. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 93 Proposal for a regulation Article 24 – paragraph 2 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. On the basis of specific internal rules Union institutions and bodies may exceptionally accept in kind corporate sponsoring provided that: |
2. On the basis of specific internal rules, which shall be published on their respective websites, Union institutions and bodies may exceptionally accept in-kind corporate sponsoring provided that: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 94 Proposal for a regulation Article 24 – paragraph 2 – point a a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
(aa) as regards transparency, all the data concerning the sponsoring and sponsors are published; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 95 Proposal for a regulation Article 27 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. Any institution other than the Commission may, within its own section of the budget, make transfers within articles and within each chapter without informing the European Parliament and the Council beforehand. It may also make transfers from one chapter to another of the same title up to a maximum of 10% of the appropriations for the year shown on the line from which the transfer is to be made without informing the European Parliament and the Council beforehand. |
4. Any institution other than the Commission may, within its own section of the budget, make transfers within articles without informing the European Parliament and the Council beforehand. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Rapporteurs suggest not not to dilute further the budgetary authority prerogatives and thus to maintain the provision currently in force (Commission proposed changes reversed). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 96 Proposal for a regulation Article 28 – paragraph 1 – subparagraph 1 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) with regard to operational expenditure, transfer appropriations between chapters within the same title or between different titles covered by the same basic act, including the administrative support chapters, up to a maximum of 10 % of the appropriations for the year shown on the line from which the transfer is made; |
(c) with regard to operational expenditure, transfer appropriations between chapters within the same title up to a maximum of 10 % of the appropriations for the year shown on the line from which the transfer is made; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Despite the Court of auditors' favourable opinion on this Commission proposed change Rapporteurs consider it would be detrimental to transparency and do not see it as a flexibility issue. The rights of the budgetary authority should not be further diluted. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 97 Proposal for a regulation Article 28 – paragraph 1 – subparagraph 1 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(e) with regard to the European Union Solidarity Fund (EUSF), transfer appropriations from the reserve to the line upon the adoption by the Parliament and the Council of the decision of mobilisation of the Fund; |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The budgetary authority oversight should be maintained. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 98 Proposal for a regulation Article 28 – paragraph 1 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For the purposes of point (c) of the first subparagraph autonomous transfers from the administrative support lines to the corresponding operational lines shall be allowed. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(See justification for AM to Article 28 (1) (c)) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 99 Proposal for a regulation Article 29 – paragraph 2 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission may submit proposals for transfers of payment appropriations to the funds managed under shared implementation with the exception of the EAGF to the European Parliament and the Council by 10 January of the following financial year. The transfer of the payment appropriations may be made from any item of the budget. The six-week period referred to in paragraph 3 shall be reduced to three weeks. |
The Commission may submit proposals for transfers of payment appropriations to the funds managed under shared implementation with the exception of the EAGF to the European Parliament and the Council by 10 January of the following financial year. The transfer of the payment appropriations may be made from any item of the budget. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The shortening of the deliberation period proposed by COM is irreconcilable with the EP's and the BUDG Committee's internal procedures. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 100 Proposal for a regulation Article 29 – paragraph 5 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The six-week period referred to in paragraph 4 shall be reduced to three weeks. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 101 Proposal for a regulation Article 29 – paragraph 6 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. The transfer proposal shall be approved, if, within the six-week period, any of the following occurs: |
6. The transfer proposal shall be approved, if, within the six-week period, neither the European Parliament nor the Council take a decision to amend or refuse the transfer proposal. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Simplification. No change in substance. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 102 Proposal for a regulation Article 29 – paragraph 6 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) the European Parliament and the Council approve it; |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Simplification. See above. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 103 Proposal for a regulation Article 29 – paragraph 6 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) either the European Parliament or the Council approves it and the other institution refrains from acting; |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Simplification. See above. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 104 Proposal for a regulation Article 29 – paragraph 6 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) the European Parliament and the Council refrain from acting or do not take a decision to amend or refuse the transfer proposal. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Simplification. See above. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 105 Proposal for a regulation Article 29 – paragraph 7 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) the transfer represents less than 10% of the appropriations of the line from which the transfer is made or does not exceed EUR 5 000 000; |
(a) the transfer represents less than 10% of the appropriations of the line from which the transfer is made and does not exceed EUR 5 000 000; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission proposal has the effect of reducing the current Budgetary authority oversight on transfers as it would reduce the scrutiny period available from six to three weeks for some transfers exceeding EUR 5 000 000. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 106 Proposal for a regulation Article 30 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. Paragraph 1 shall not apply to internal assigned revenue in the event that there are no identified needs allowing such revenue to be used for the purpose for which it is assigned. |
3. Paragraph 1 shall not apply to internal assigned revenue in the event that there are no identified needs allowing such revenue to be used for the purpose for which it is assigned. In such cases, the procedure provided for in Article 29 shall apply. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteurs support the additional flexibility as regards internal assigned revenue for which there are no identified needs. However, in these cases the rules for non-autonomous transfers should apply. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 107 Proposal for a regulation Article 30 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. Transfers from the reserve for the European Globalisation Adjustment Fund shall be deemed approved by the European Parliament and the Council upon the adoption of the decision to mobilise the Fund. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The budgetary authority oversight should be maintained. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 108 Proposal for a regulation Article 31 – paragraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Appropriations shall respect the principle of sound financial management, and thus be implemented in accordance with the following principles: |
1. Appropriations shall be used and the Union budget shall be implemented in accordance with the principle of sound financial management, and thus respecting the following principles: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 109 Proposal for a regulation Article 31 – paragraph 2 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) achievements shall be reported to the European Parliament and the Council in accordance with point (h) of Article 39(3) and with point (ii) of Article 239(1)(b). |
(c) progress in, and problems with, the achievement of those objectives shall be reported to the European Parliament and the Council in accordance with point (h) of Article 39(3) and with point (ii) of Article 239(1)(b). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 110 Proposal for a regulation Article 31 – paragraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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2 a. The objectives referred to in paragraphs 1 and 2 shall be specific, measurable, achievable, relevant and timed. The performance indicators used to monitor their achievement shall be defined down to activity level and shall cover all sectors. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteurs consider that the 'smart objectives' from the current version of the Financial Regulation are still relevant and should be reinserted in the Commission's proposal. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 111 Proposal for a regulation Article 32 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Programmes and activities which entail significant spending shall be subject to ex-ante and retrospective evaluation ("evaluation"), which shall be proportionate to the objectives and expenditure. |
1. Programmes and activities which entail significant spending with resources mobilized exceeding EUR 5 000 000 shall be subject to impact assessment and ex-post evaluation ("evaluation"), which shall be proportionate to the objectives and expenditure. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 32 par. 3. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 112 Proposal for a regulation Article 32 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Ex-ante evaluations supporting the preparation of programmes and activities shall be based on evidence on the performance of related programmes or activities and shall identify and analyse the issues to be addressed, EU added value, objectives, expected effects of different options and monitoring and evaluation arrangements. |
2. Impact assessments supporting the preparation of programmes and activities shall be based on evidence on the performance of related programmes or activities and shall identify and analyse the issues to be addressed, EU added value, objectives, the policy options available including the risks associated with them, expected effects of different options in particular any economic, social and environmental impact, and monitoring and evaluation arrangements needed to measure them, the most appropriate method of implementation for the preferred option or options, the internal coherence and relations with other relevant instruments, the volume of appropriations, human resources and other administrative expenditure to be allocated with due regard to cost-effectiveness, and the lessons learned from the past. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 32 par. 3. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 113 Proposal for a regulation Article 32 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. Retrospective evaluations shall assess the performance of the programme or activity, including aspects such as effectiveness, efficiency, coherence, relevance and EU added value. They shall be undertaken periodically and in sufficient time for the findings to be taken into account in ex-ante evaluations which support the preparation of related programmes and activities. |
3. Ex-post evaluations shall assess the performance of the programme or activity, including aspects such as effectiveness, efficiency, economy, coherence, relevance and EU added value. In so doing, they shall take into account the outcome of the monitoring exercise with performance indicators, as specified in Article 31(2). They shall be undertaken periodically, and at least every six years for programmes and activities which entail significant spending, and in sufficient time for the findings to be taken into account in impact assessments which support the preparation of related programmes and activities. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Additional text to AM 34. The terminology on 'Evaluations' should be aligned with the Interinstitutional Agreement of 13 April 2016 on Better Law-Making and the Better Regulation Guidelines. Moreover, wording from Art. 18 of the current Rules of Application has been reintroduced regarding programmes and activities entailing significant spending. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 114 Proposal for a regulation Article 33 – paragraph 1 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Any proposal or initiative submitted to the legislative authority by the Commission, the High Representative of the Union for Foreign Affairs and Security Policy (the ‘High Representative’) or by a Member State, which may have an impact on the budget, including changes in the number of posts, shall be accompanied by a financial statement and by an ex ante evaluation as provided for in Article 32. |
Any proposal or initiative submitted to the legislative authority by the Commission, the High Representative of the Union for Foreign Affairs and Security Policy (the ‘High Representative’) or by a Member State, which may have an impact on the budget, including changes in the number of posts, shall be accompanied by a financial statement and by an impact assessment as provided for in Article 32. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Consistent terminology in line with rapporteur's amendments to Art. 32. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 115 Proposal for a regulation Article 33 – paragraph 1 – subparagraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In the case of multiannual operations, the financial statement shall contain the foreseeable schedule of annual requirements in terms of appropriations and posts, including for external staff, and an evaluation of their medium-term financial impact. |
In the case of multiannual operations, the financial statement shall contain the foreseeable schedule of annual requirements in terms of appropriations and posts, including for external staff, and an evaluation of their medium-term and long-term financial impact. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 116 Proposal for a regulation Article 34 – paragraph 2 – point a a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(a a) the attainment of performance objectives, as specified in Article 31(2); | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 117 Proposal for a regulation Article 34 – paragraph 3 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(e) procedures for monitoring effectiveness and efficiency and for follow-up of identified internal control weaknesses and exceptions; |
(e) procedures for monitoring effectiveness and efficiency; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The follow-up of identified internal control weaknesses is an important aspect and should consequently be dealt with in a separate point - see the following rapporteurs' AM below. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 118 Proposal for a regulation Article 34 – paragraph 3 – point e a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(e a) procedures for follow-up of identified internal control weaknesses and exceptions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See point (e) above. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 119 Proposal for a regulation Article 35 – paragraph 2 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The budgets shall be published within three months of the date on which they are declared definitively adopted. |
The budgets shall be published in one of the official languages of the Union within four weeks of the date on which they are declared definitively adopted, whilst the other linguistic versions will be published within two months of the date on which the budgets are declared definitively adopted. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 120 Proposal for a regulation Article 36 – paragraph 1 – subparagraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The information on recipients of Union’s funds implemented under direct implementation shall be published on an internet site of the Union institutions, no later than 30 June of the year following the financial year in which the funds were legally committed. |
The information on recipients of Union’s funds implemented under direct implementation shall be published on an internet site of the Union institutions and in the Financial Transparency System, no later than 30 June of the year following the financial year in which the funds were legally committed. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 121 Proposal for a regulation Article 36 – paragraph 4 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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4 a. The Commission, with the help of the Member States, shall make available, in an appropriate and timely manner, information on recipients, as well as the nature and purpose of the measure financed from the budget, where the latter is implemented in accordance with point (b) of Article 61(1). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The obligation set out in the first subparagraph shall also apply to local authorities when they implement the Union budget. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The information on recipients of Union's funds implemented under shared implementation shall be published on an internet site of the Union institutions, no later than 30 June of the year following the financial year in which the funds were legally committed. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The information referred to in the first subparagraph shall be made available, having due regard for the requirements of confidentiality and security, in particular the protection of personal data and shall include the following: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(a) the name of the recipient; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(b) the locality of the recipient; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(c) the amount legally committed; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(d) the nature and purpose of the measure. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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For the purposes of point b) of the fourth subparagraph the term ‘locality’ shall mean: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(i) the address of the recipient when the latter is a legal person | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ii) the Region on NUTS 2 level when the recipient is a natural person | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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This information shall only be published for prizes, grants and contracts which have been awarded as a result of contests or grant award procedures or public procurement procedures, and for experts which have been selected pursuant to Article 230(2). The information shall not be published for: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(i) education supports paid to natural persons and other direct support paid to natural persons most in need as referred to in point (b) of Article 185(4); | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ii) very low value contracts awarded to experts selected pursuant to Article 230(2) as well as very low value contracts below the amount referred to in point 14.4 of the Annex. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The internet site of the Union institutions shall contain at least a reference to the address of the website where the information can be found if it is not published directly on the dedicated place of the internet site of the Union institutions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Where natural persons are concerned, the publication shall be limited to the name and locality of the recipient, the amount legally committed and the purpose of the measure. The disclosure of those data shall be based on relevant criteria such as the periodicity, or the type or importance of the measure. As far as personal data are concerned, the information shall be removed two years after the end of the financial year in which the amount was legally committed. The same shall apply to personal data referring to legal persons for whom the official title identifies one or more natural persons. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The publication shall be waived if such disclosure risks threatening the rights and freedoms of individuals concerned as protected by the Charter of Fundamental Rights of the European Union or harm the commercial interests of the recipients. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 122 Proposal for a regulation Article 36 – paragraph 5 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The information on final recipients of funds provided through financial instruments who receive support from the Union budget for an amount lower than EUR 500 000, shall be limited to statistical data, aggregated in accordance with relevant criteria, such as geographical situation, economic typology of recipients, type of support received and the Union policy area under which such support was provided. |
The information on final recipients of funds provided through financial instruments who receive support from the Union budget for an amount lower than EUR 200 000, shall be limited to statistical data, aggregated in accordance with relevant criteria, such as geographical situation, economic typology of recipients, type of support received and the Union policy area under which such support was provided. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 123 Proposal for a regulation Article 36 – paragraph 5 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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5 a. The publications as referred in to this Article shall be available on a single website under the responsibility of the Commission. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 124 Proposal for a regulation Article 39 – paragraph 1 – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Before submitting the draft budget, the Commission shall consult citizens. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The co-rapporteurs welcome the idea of more citizens' engagement, as proposed by the Commission in Art. 54(3), and consider this should also apply to the drawing up of the annual budget. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 125 Proposal for a regulation Article 39 – paragraph 3 – point b – point iii | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(iii) the number of posts actually filled at the beginning of the year in which the draft budget is presented, indicating their distribution by grade and administrative unit; |
(iii) the number of posts actually filled at the beginning of the year in which the draft budget is presented, indicating their distribution by grade, by administrative unit and by gender; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 126 Proposal for a regulation Article 39 – paragraph 3 – point h – point iii | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(iii) updates in achieving programme objectives; |
(iii) updates in achieving programme objectives as set out in Article 31; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 127 Proposal for a regulation Article 39 – paragraph 3 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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3 a. a comparative table including the Commission's draft budget for the other institutions and the other institutions' original estimates as sent to the Commission; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This amendment seeks to oblige the Commission to add to its proposal for the budget the original budget as adopted by the different institutions so that the unilateral changes made by the Commission become visible and transparent. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 128 Proposal for a regulation Article 39 – paragraph 4 – subparagraph 1 – point i | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(i) the total amount of provisions for risks and liabilities, as well as any information on the financial risk exposure of the Union; |
(i) the total amount of provisions for risks and liabilities, as well as any information on the financial risk exposure of the Union, including any contingent liability; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 129 Proposal for a regulation Article 39 – paragraph 4 – subparagraph 1 – point k | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(k) the performance of the financial instrument, including the investments realised, the target leverage effect and the achieved leverage effect; |
(k) the performance of the financial instrument, including the investments realised, the target leverage effect, the achieved leverage effect and the amount of private capital attracted so far; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 130 Proposal for a regulation Article 39 – paragraph 4 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This working document shall also include an overview of the administrative expenditure arising from management fees and other financial and operating charges paid for the management of financial instruments in total and per managing party and per financial instrument managed. |
This working document shall also include specific information on the ten worst-performing financial instruments, as well as an overview of the administrative expenditure arising from management fees and other financial and operating charges paid for the management of financial instruments in total and per managing party and per financial instrument managed. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 131 Proposal for a regulation Article 39 – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. Where the Commission makes use of Union Trust Funds, it shall attach to the draft budget a working document on the activities supported by Union Trust Funds, on their implementation and performance. |
6. Where the Commission makes use of Union trust funds for external actions, it shall attach to the draft budget a detailed working document on the activities supported by those trust funds, on their implementation, their performance, their management costs, contributions other than those from the Union, and a preliminary assessment on how the conditions of Article 227(3) are fulfilled. The working document shall also set out how those activities have contributed to the objectives laid down in the basic act of the instrument from which the Union contribution to the Trust Funds were provided. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification for amendments to Art. 227. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 132 Proposal for a regulation Article 39 – paragraph 9 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9. The working document referred to in paragraph 6 shall also: |
9. The working document referred to in paragraph 8 shall also: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Correction. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 133 Proposal for a regulation Article 42 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. The Commission shall, except in duly justified exceptional circumstances submit its draft amending budgets simultaneously to the European Parliament and the Council by 15 October at the latest of each financial year. It may attach an opinion to the requests for amending budgets from the other institutions. |
3. The Commission shall, except in duly justified exceptional circumstances submit its draft amending budgets simultaneously to the European Parliament and the Council by 1 September of each financial year. It may attach an opinion to the requests for amending budgets from the other institutions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted previous deadline from Art. 41(3) of Reg. 966/2012. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 134 Proposal for a regulation Article 48 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission section of the budget may include a "negative reserve" limited to a maximum amount of EUR 400 000 000. Such a reserve, which shall be entered in a separate title, shall comprise payment appropriations only. |
The Commission section of the budget may include a "negative reserve" limited to a maximum amount of EUR 200 000 000. Such a reserve, which shall be entered in a separate title, shall comprise payment appropriations only. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted previous amount from Art. 47 of Reg. 966/2012, as has been suggested by the ECA (see par. 53 of Opinion No 1/2017). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 135 Proposal for a regulation Article 50 – paragraph 1 – point a – point v a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(v a) all revenue and expenditure under the respective European Development Funds entered under a special budget heading within the Commission section; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Inclusion of the European Development Fund in the EU budget. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 136 Proposal for a regulation Article 50 – paragraph 1 – point a – point vi | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(vi) appropriate remarks on each subdivision, as set out in Article 45(1). The budget remarks shall include the references of the basic act, where one exists as well as all appropriate explanations concerning the nature and purpose of the appropriations; |
(vi) appropriate remarks on each subdivision, as set out in Article 45(1), including highlighted additional remarks voted by the European Parliament and the Council. The budget remarks shall include the references of the basic act, where one exists, as well as all appropriate explanations concerning the nature and purpose of the appropriations; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM is intended to prevent situations where the outcome of the budgetary trilogues is not adequately reflected in the remarks in the final budget, as it has been the case in the past. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 137 Proposal for a regulation Article 56 – paragraph 2 – point a – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The total amount of appropriations for the pilot projects shall not exceed EUR 40 000 000 in any financial year. |
The total amount of appropriations for the pilot projects shall not exceed EUR 40 000 000 in any financial year, not including pilot projects proposed by the Commission and accepted by the European Parliament and the Council. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The pilot projects and preparatory actions proposed by the Commission should come over and above the ceiling specified in the Financial Regulation. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 138 Proposal for a regulation Article 56 – paragraph 2 – point b – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The total amount of appropriations for new preparatory actions referred to under this point shall not exceed EUR 50 000 000 in any financial year, and the total amount of appropriations actually committed for preparatory actions shall not exceed EUR 100 000 000. |
The total amount of appropriations for new preparatory actions referred to under this point shall not exceed EUR 50 000 000 in any financial year, and the total amount of appropriations actually committed for preparatory actions shall not exceed EUR 100 000 000. That amount shall not include preparatory actions proposed by the Commission and accepted by the European Parliament and the Council. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The pilot projects and preparatory actions proposed by the Commission should come over and above the ceiling specified in the Financial Regulation. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 139 Proposal for a regulation Article 57 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. The Commission shall confer on the other institutions the requisite powers for the implementation of the sections of the budget relating to them. |
1. The other institutions shall be responsible for the implementation of the sections of the budget relating to them. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Clarification - there is no actual Commission decision conferring such powers. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 140 Proposal for a regulation Article 57 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. The Commission may conclude agreements with the other Union institutions in order to facilitate the implementation of appropriations, in particular administrative ones governing the provision of services, supply of products, execution of works or the implementation of building contracts. |
2. The Union institutions may conclude agreements with each other in order to facilitate the implementation of appropriations, in particular administrative ones governing the provision of services, supply of products, execution of works or the implementation of building contracts. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 141 Proposal for a regulation Article 57 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. Such service-level agreements may also be agreed upon between departments of the Union institutions, Union bodies, European offices, bodies or persons entrusted with implementation of specific actions in the CFSP pursuant to Title V of the TEU and the Office of the Secretary General of the Board of Governors of the European schools. Those agreements shall enable the recovery of costs incurred as a result of their implementation. |
3. Such service-level agreements may also be agreed upon between Union institutions, Union bodies, European offices, bodies or persons entrusted with implementation of specific actions in the CFSP pursuant to Title V of the TEU and the Office of the Secretary General of the Board of Governors of the European schools. Those agreements shall enable the recovery of costs incurred as a result of their implementation. The annual activity report referred to in Article 73(9) of this Regulation shall contain information about any such agreement. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM limits the scope of the empowerment and adds a provision on reporting. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 142 Proposal for a regulation Article 58 – paragraph 2 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
However, the Commission may delegate its powers of budget implementation concerning the operational appropriations of its own section to the Heads of Union delegations and, in order to ensure business continuity during their absence, to the deputy Heads of Delegations. When Heads of Union delegations act as subdelegated authorising officers of the Commission and their deputies in the absence of the latter, they shall apply the Commission rules for the implementation of the budget and shall be subject to the same duties, obligations and accountability as any other subdelegated authorising officer of the Commission. |
However, the Commission may delegate its powers of budget implementation concerning the operational appropriations of its own section to the Heads of Union delegations and, in order to ensure business continuity during their absence from the country where their Delegation is based, to the deputy Heads of Delegations. When Heads of Union delegations act as subdelegated authorising officers of the Commission and their deputies in the absence of the latter, they shall apply the Commission rules for the implementation of the budget and shall be subject to the same duties, obligations and accountability as any other subdelegated authorising officer of the Commission. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Clarification. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 143 Proposal for a regulation Article 58 – paragraph 3 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The EEAS may exceptionally delegate its powers of budget implementation concerning the administrative appropriations of its own section to Commission staff of the delegation where this is necessary in order to ensure the continuity in the administration of Delegations in the absence of the EEAS competent authorising officer. In the exceptional cases where Commission staff of Union Delegations act as sub-delegated authorising officers of the EEAS, they shall apply the EEAS internal rules for the implementation of the budget and shall be subject to the same duties, obligations and accountability as any other sub-delegated authorising officer of the EEAS. |
The EEAS may exceptionally delegate its powers of budget implementation concerning the administrative appropriations of its own section to Commission staff of the delegation where this is necessary in order to ensure the continuity in the administration of Delegations in the absence of the EEAS competent authorising officer from the country where his/her Delegation is based. In the exceptional cases where Commission staff of Union Delegations act as sub-delegated authorising officers of the EEAS, they shall apply the EEAS internal rules for the implementation of the budget and shall be subject to the same duties, obligations and accountability as any other sub-delegated authorising officer of the EEAS. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Clarification. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 144 Proposal for a regulation Article 61 – paragraph 1 – point c – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) indirectly (‘indirect implementation'), where this is provided for in the basic act or in the cases referred to in points (a) to (d) of the first subparagraph of Article 56(2), with: |
(c) indirectly (‘indirect implementation'), where this is provided for in the basic act or in the cases referred to in points (a) to (d) of the first subparagraph of Article 56(2), by entrusting budget implementation tasks to: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted from Art. 58, paragraph 1 (c), Reg. 966/2012. If the modification from "indirect management" to "indirect implementation" is only linguistic, according to the Commission, the existing definition of indirect method of implementation of the budget should be kept. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 145 Proposal for a regulation Article 61 – paragraph 1 – point c – point iii | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(iii) the European Investment Bank or the European Investment Fund ('the EIB group'); |
(iii) the European Investment Bank ('EIB') or the EIF; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Since the composition of the "EIB group" might change in the future, it is better to refer to the EIB and the EIF separately. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 146 Proposal for a regulation Article 61 – paragraph 2 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission is responsible for the implementation of the budget in accordance with Article 317 TFEU and shall not delegate implementation of the budget to third parties, where such tasks involve a large measure of discretion implying political choices. |
The Commission is responsible for the implementation of the budget in accordance with Article 317 TFEU and shall not delegate implementation of the budget to third parties, where such tasks involve any discretion implying political choices. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Tasks involving discretion implying political choices should always be carried out by an official or other servant of the Union. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 147 Proposal for a regulation Article 62 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Where the budget is implemented under shared implementation the Commission and the Member States shall respect the principles of sound financial management, transparency and non-discrimination and shall ensure the visibility of Union action. To this end, the Commission and the Member States shall fulfil their respective control and audit obligations and assume the resulting responsibilities laid down in this Regulation. Complementary provisions shall be laid down in sector-specific rules. |
1. Where the Commission implements the budget under shared implementation, implementation tasks shall be delegated to Member States. The Commission and the Member States shall respect the principles of sound financial management, transparency and non-discrimination and shall ensure the visibility of Union action when they implement Union funds. To this end, the Commission and the Member States shall fulfil their respective control and audit obligations and assume the resulting responsibilities laid down in this Regulation. Complementary provisions shall be laid down in sector-specific rules. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 148 Proposal for a regulation Article 62 – paragraph 2 – subparagraph 1 – point b a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ba) cooperating with the Commission, OLAF, the European Public Prosecutor’s Office (EPPO) and the European Court of Auditors (ECA). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 149 Proposal for a regulation Article 62 – paragraph 3 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In accordance with the criteria and procedures laid down in sector-specific rules, Member States shall, at the appropriate level, designate bodies to be responsible for the management and control of Union funds. Such bodies may also carry out tasks not related to the management of Union funds and may entrust certain of their tasks to other bodies, including the bodies indicated in Article 61(1) (c) (ii) and (iii). |
In accordance with the criteria and procedures laid down in sector-specific rules, Member States shall, at the appropriate level, designate bodies to be responsible for the management and control of Union funds. Such bodies may also carry out tasks not related to the management of Union funds and may entrust certain of their tasks to other bodies. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Entrusting tasks to international organisations and their agencies, as well as to the EIB Group would reduce the possibilities of Member States to control the implementation of Funds under shared implementation especially with regard grants. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 150 Proposal for a regulation Article 62 – paragraph 5 – subparagraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In addition, Member States may provide declarations signed at the appropriate level based on the information referred to in this paragraph. |
In addition, Member States shall provide to the European Parliament and the Commission declarations signed at the appropriate level based on the information referred to in this paragraph. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 151 Proposal for a regulation Article 62 – paragraph 8 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In order to promote best practices in the implementation of the Structural Funds, the Cohesion Fund, the European Agricultural Fund for Rural Development, the EAGF and the European Fisheries Fund, the Commission may, for information purposes, make available a methodological guide setting out its own control strategy and approach, including checklists, and best practice examples to bodies responsible for management and control activities. That guide shall be updated whenever necessary. |
In order to promote best practices in the implementation of the Structural Funds, the Cohesion Fund, the European Agricultural Fund for Rural Development, the EAGF and the European Maritime and Fisheries Fund, the Commission may, for information purposes, make available a methodological guide setting out its own control strategy and approach, including checklists, and best practice examples to bodies responsible for management and control activities. That guide shall be updated whenever necessary. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 152 Proposal for a regulation Article 62 – paragraph 8 – subparagraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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With regard to maritime affairs and fisheries, the delivery of the national and sub-national programmes requires a comprehensive national and sub-national Management and Control System (MCS) of all financial commitments, based on a close collaboration between the national and any sub-national management authority and the Commission. The Commission shall report annually and publish interim evaluations. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 153 Proposal for a regulation Article 62 – paragraph 8 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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8 a. In order for the specific and appropriate policy and measures to be determined, the Commission shall promote the preparation of regional operational programmes in accordance with the principles of proportionality and subsidiarity and taking into account regional competences. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Regions should be able to exercise their right to take part in the decision making process on matters within their competences. Accordingly, regions with competences in the fisheries sector should be able to prepare and manage their regional operational programmes. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 154 Proposal for a regulation Article 62 – paragraph 9 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9. Resources allocated to Member States under shared implementation may also be used in combination with operations and instruments carried out under Regulation 2015/1017 of the European Parliament and of the Council of 25 June 2015 on the European Fund for Strategic Investments, the European Investment Advisory Hub and the European Investment Project Portal and amending Regulations (EU) No 1291/2013 and (EU) No 1316/2013. |
9. Resources allocated to Member States under shared implementation may in accordance with sector-specific rules also be used in combination with operations and instruments carried out under Regulation 2015/1017 of the European Parliament and of the Council of 25 June 2015 on the European Fund for Strategic Investments, the European Investment Advisory Hub and the European Investment Project Portal and amending Regulations (EU) No 1291/2013 and (EU) No 1316/2013. In so doing, the applicable maximum co-financing rate shall always be respected. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 155 Proposal for a regulation Article 62 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Article 62 a | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Single set of rules under shared implementation | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Where an ESI fund is combined with one or more other ESI funds or with another type of Union funding within a single measure, a Member State may provide for general rules on the application of the legal framework of one of the ESI funds or types of Union funding to the whole measure. The Member State shall submit these general rules to the Commission for approval. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM aims to implement the "single set of rules" principle to shared management, in order to relieve the beneficiaries and the Member States' administrations of administrative burden, such as conflicting interpretations of rules by different Commission DGs. A bottom-up approach seems to be the best way of doing this. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 156 Proposal for a regulation Article 63 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. "European offices" are administrative structures set up by the Commission or by the Commission with one or more institutions to perform specific cross-cutting tasks, provided that that can be justified by a cost-benefit study and an assessment of the associated risks. |
1. "European offices" are administrative structures set up by the Commission or by the Commission with one or more institutions to perform specific cross-cutting tasks, provided that that can be justified by a cost-benefit study and an assessment of the associated risks and subject to approval by the European Parliament and the Council. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 157 Proposal for a regulation Article 63 – paragraph 2 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) may perform non-obligatory tasks authorised by their Management Committees having considered the costs-benefits and associated risks for the parties involved. For the performance of these tasks the office may receive delegation of authorising officer powers, or may conclude ad hoc service-level agreements with the Union institutions, Union bodies, other European offices or third parties. |
(b) may perform non-obligatory tasks authorised by the European Parliament and the Council after their Management Committees have considered the costs-benefits and associated risks for the parties involved. For the performance of these tasks the office may receive delegation of authorising officer powers, or may conclude ad hoc service-level agreements with the Union institutions, Union bodies, other European offices or third parties. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 158 Proposal for a regulation Article 68 – paragraph 3 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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3a. All members of steering committees and boards of executive or decentralised Union agencies shall publish annually a declaration of interests on the website of their agency. To ensure clarity with regard to such declarations, the Commission shall provide a template for such declarations of interests, which may be adapted to the specificities of each agency. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The “declaration of conflict of interests” should be made compulsory in the revised financial regulation for all the members of management boards and steering committees of decentralised and executive agencies. Declarations of interest should be standardised but still be adapted to the specificities of each agency. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 159 Proposal for a regulation Article 69 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. The framework financial regulation shall be based on the principles and rules set out in this Regulation. |
2. The framework financial regulation shall be based on the principles and rules set out in this Regulation, taking into account the specificities of the bodies referred to in paragraph 1. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 160 Proposal for a regulation Article 69 – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. An independent external auditor shall verify that the annual accounts of each of the bodies referred to in paragraph 1 of this Article properly present the income, expenditure and financial position of the relevant body prior to the consolidation in the Commission's final accounts. Unless otherwise provided in the basic act referred to in paragraph 1 of this Article, the Court of Auditors shall prepare a Specific Annual Report on each body in line with the requirements of Article 287(1) TFEU. In preparing this report, the Court shall consider the audit work performed by the independent external auditor and the action taken in response to the auditor's findings. |
6. An independent external auditor shall verify that the annual accounts of each of the bodies referred to in paragraph 1 of this Article properly present the income, expenditure and financial position of the relevant body prior to the consolidation in the Commission's final accounts. The fees for the auditor shall be borne by the ECAs. The auditor may also verify that all income has been received and all expenditure incurred in a lawful and regular manner. Unless otherwise provided in the basic act referred to in paragraph 1 of this Article, the ECA shall report annually on the audit results and issue a specific declaration of assurance for each body falling within the scope of this Article in line with the requirements of Article 287(1) TFEU in a single consolidated audit report. In preparing this report, the ECA shall consider the audit work performed by the independent external auditor and the action taken in response to the auditor's findings. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification to rapporteur's amendment on par. 6 a (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 161 Proposal for a regulation Article 69 – paragraph 6 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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6 a. All aspects of the independent external audits, including the auditor’s reported findings, shall remain under the full responsibility of the ECA. All administrative and procurement procedures required shall be managed by the ECA and those procedures, as well as any other associated costs, from its own budget. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The proposed amendments to par. 6 of Art. 69 would replace the specific annual reports produced by the ECA on each of the bodies set up under the TFEU and Euratom Treaty, with a single consolidated audit report which would include a specific declaration of assurance for each body. The ECA assessment on the legality and regularity of expenditure may be prepared by the independent external auditor referred to in par. 6, under the guidance of the Court where necessary. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 162 Proposal for a regulation Article 70 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Paragraphs 2, 3 and 4 of Article 69 shall apply to public-private partnership bodies. |
Paragraphs 2 to 6 of Article 69 shall apply to public-private partnership bodies. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The same rules applying to bodies set up under the TFEU and Euratom Treaty in Art. 69 should also apply to public-private partnerships. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 163 Proposal for a regulation Article 73 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. The authorising officer shall be responsible in each institution for implementing revenue and expenditure in accordance with the principle of sound financial management and for ensuring compliance with the requirements of legality and regularity and equal treatment of recipients of a programme. |
1. The authorising officer shall be responsible in each institution for implementing revenue and expenditure in accordance with the principle of sound financial management, for ensuring the reliability, completeness and correctness of the reported information on performance, and for ensuring compliance with the requirements of legality and regularity and equal treatment of recipients of a programme. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteurs consider that Art. 73 of the Commission proposal does not sufficiently take into account performance, and should therefore extend the responsibility of the authorising officer to cover the reliability, completeness and correctness of the information on performance given to him or her. Moreover, the text proposed in Art. 73(5) could be understood as allowing more limited performance reporting than is currently foreseen. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 164 Proposal for a regulation Article 73 – paragraph 5 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Each operation shall be subject at least to an ex ante control relating to the operational and financial aspects of the operation, on the basis of a multiannual control strategy which takes risk into account. The purpose of the ex ante controls is to prevent errors and irregularities before the authorisation of operations. |
Each operation shall be subject at least to an ex ante control relating to the operational and financial aspects of the operation, in order to prevent errors and irregularities before the authorisation of operations and to ensure the attainment of the objectives of the operation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 165 Proposal for a regulation Article 73 – paragraph 5 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The extent in terms of frequency and intensity of the ex ante controls shall be determined by the authorising officer responsible taking into account the results of prior controls as well as risk-based and cost-effectiveness considerations. In case of doubt, the authorising officer responsible for validating the relevant operations shall request complementary information or perform an on-the-spot control in order to obtain reasonable assurance as part of the ex ante control. |
The extent in terms of frequency and intensity of the ex ante controls shall be determined by the authorising officer responsible taking into account the results of prior controls as well as risk-based, cost-effectiveness and performance considerations. On the basis of his/her own risk analysis, the authorising officer responsible for validating the relevant operations shall request complementary information or perform an on-the-spot control in order to obtain reasonable assurance as part of the ex ante control. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 166 Proposal for a regulation Article 73 – paragraph 6 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The authorising officer by delegation may put in place ex post controls to detect and correct errors and irregularities or operations after they have been authorised. Such controls may be organised on a sample basis according to risk and shall take account of the results of prior controls and cost-effectiveness considerations. |
The authorising officer by delegation may put in place ex post controls to detect and correct errors and irregularities of operations after they have been authorised. Such controls may be organised on a sample basis according to risk and shall take account of the results of prior controls as well as cost-effectiveness and performance considerations. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 167 Proposal for a regulation Article 73 – paragraph 6 – subparagraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Where the authorising officer by delegation implements financial audits of beneficiaries as ex-post controls, the related audit rules shall be clear, consistent and transparent, and shall respect the rights of both the Commission and the auditees. |
Where the authorising officer by delegation implements financial audits of beneficiaries as ex-post controls, the related audit rules shall be clear, consistent and transparent, include timeframes and shall be made available to beneficiaries when signing the grant agreement. Audit rules shall respect the rights of both the Commission and the auditees and allow for appeal. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(Civil society organisations experience inconsistency in the application of financial rules not only from one DG to the other, but also within the same DG. Common guidelines and centralised trainings should be available to staff involved. Also transparency on the different steps, duration and timeframe of audit procedures should be improved and should be communicated at the signature of the contract) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 168 Proposal for a regulation Article 73 – paragraph 7 – subparagraph 2 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) that the authorising officers by sub-delegation and their staff receive regularly updated and appropriate information concerning the control standards and the methods and techniques available for that purpose; |
(a) that the authorising officers by sub-delegation and their staff receive regularly updated and appropriate information and training concerning the control standards and the methods and techniques available for that purpose on the basis of common guidelines; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(Civil society organisations experience inconsistency in the application of financial rules not only from one DG to the other, but also within the same DG. Common guidelines and centralised trainings should be available to staff involved. Also transparency on the different steps, duration and timeframe of audit procedures should be improved and should be communicated at the signature of the contract) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 169 Proposal for a regulation Article 73 – paragraph 8 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
If a member of staff, involved in the financial management and control of transactions, considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principle of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform his or her hierarchical superior accordingly. If the member of staff does so in writing, the hierarchical superior shall reply in writing. If the hierarchical superior fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the authorising officer by delegation in writing. If that officer does not reply within a reasonable time given the circumstances of the case and, in any event, within a month at most, the member of staff shall inform the relevant panel referred to in Article 139. |
If a member of staff, involved in the financial management and control of transactions, considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principle of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform his or her hierarchical superior accordingly. If the member of staff does so in writing, the hierarchical superior shall reply in writing. If the hierarchical superior fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the authorising officer by delegation in writing. If that officer does not reply within a reasonable time given the circumstances of the case and, in any event, within a month at most, the member of staff shall inform the relevant panel referred to in Article 90. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 170 Proposal for a regulation Article 73 – paragraph 9 – subparagraph 1 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) the information contained in the report presents a true and fair view; |
(a) the information contained in the report presents a true and fair view, and in particular the information on performance is reliable, complete and correct; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification for the amendment to par. 1 of this article. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 171 Proposal for a regulation Article 73 – paragraph 9 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The annual activity report shall include information on the operations carried out, by reference to the objectives set in the strategic plans, the risks associated with those operations, the use made of the resources provided and the efficiency and effectiveness of internal control systems. This includes an overall assessment of the costs and benefits of controls and information on the extent to which the operational expenditure authorised contributes to the achievement of EU strategic objectives and generates EU added value. The Commission shall prepare a summary of the annual activity reports for the preceding year. |
The annual activity report shall include information on the operations carried out, by reference to the objectives set in the strategic plans and information on the overall performance of those operations, the risks associated with those operations, the use made of the resources provided and the efficiency and effectiveness of internal control systems. This includes an overall assessment of the costs and benefits of controls and information on the extent to which the operational expenditure authorised contributes to the achievement of EU strategic objectives and generates EU added value. The Commission shall prepare a summary of the annual activity reports for the preceding year. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification for the amendment to par. 1 of this article. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 172 Proposal for a regulation Article 73 – paragraph 9 – subparagraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The annual activity reports of the authorising officers and, where applicable, authorising officers by delegation of the institutions, offices, bodies and agencies shall be published on the website of the respective institution, office, body or agency in an easily accessible way by 1 July each year for the preceding year, subject to duly justified confidentiality and security considerations. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted fourth subparagraph from Art. 66(9) of Reg. 966/2012, which was deleted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 173 Proposal for a regulation Article 75 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. If Heads of Union delegations find themselves in a situation as referred to in Article 73(8), they shall refer the matter to the panel referred to in Article 139. In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, they shall inform the authorities and bodies designated by the applicable legislation. |
2. If Heads of Union delegations find themselves in a situation as referred to in Article 73(8), they shall refer the matter to the panel referred to in Article 90. In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, they shall inform the authorities and bodies designated by the applicable legislation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 174 Proposal for a regulation Article 79 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. The accounting officer may diverge from those standards if he or she considers this necessary in order to give a fair presentation of the assets and liabilities, charges, income and cash flow. Where an accounting rule diverges materially from those standards, the notes to the financial statements shall disclose this fact and the reasons for it. |
2. The accounting officer may diverge from those standards if he or she considers this necessary in order to give a true and fair view of the assets and liabilities, charges, income and cash flow. Where an accounting rule diverges materially from those standards, the notes to the financial statements shall disclose this fact and the reasons for it. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"True and fair view" is the commonly accepted terminology. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 175 Proposal for a regulation Article 80 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. The accounting officers shall obtain from authorising officers all the information necessary for the production of accounts which give a fair presentation of the institutions' financial situation and of budgetary implementation. The authorising officers shall guarantee the reliability of that information. |
2. The accounting officers shall obtain from authorising officers all the information necessary for the production of accounts which give a true and fair view of the institutions' financial situation and of budgetary implementation. The authorising officers shall guarantee the reliability of that information. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"True and fair view" is the commonly accepted terminology. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 176 Proposal for a regulation Article 80 – paragraph 3 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Before the adoption of the accounts by the institution, or body referred to in Article 69, the accounting officer shall sign them off, thereby certifying that he or she has reasonable assurance that the accounts give a fair presentation of the financial situation of the institution or body referred to in Article 69. |
Before the adoption of the accounts by the institution, or body referred to in Article 69, the accounting officer shall sign them off, thereby certifying that he or she has reasonable assurance that the accounts give a true and fair view of the financial situation of the institution or body referred to in Article 69. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"True and fair view" is the commonly accepted terminology. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 177 Proposal for a regulation Article 80 – paragraph 10 – subparagraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Each institution shall decide in which department the supporting documents are to be kept. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted last paragraph from RAP Art. 64. Sentence was omitted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 178 Proposal for a regulation Article 83 – paragraph 4 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The accounting officer may only make payments if the payee’s legal entity and payment details have first been entered in a common file by institution for which he/she is responsible. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For logical reasons the first subparagraph should be moved after the second: the payment is made after the commitment has been entered into. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 179 Proposal for a regulation Article 83 – paragraph 4 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Before entering into a commitment towards a third party, the authorising officer shall establish the legal entity and payment details of payees and enter them in the common file by institution for which the accounting officer is responsible in order to ensure transparency, accountability and proper payment implementation. |
Before entering into a commitment towards a third party, the authorising officer shall confirm the payee's identity, establish the legal entity and payment details of payees and enter them in the common file by institution for which the accounting officer is responsible in order to ensure transparency, accountability and proper payment implementation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted from RAP Art. 63. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 180 Proposal for a regulation Article 83 – paragraph 4 – subparagraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The accounting officer may only make payments if the payee's legal entity and payment details have first been entered in a common file by the institution for which he/she is responsible. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For logical reasons the first subparagraph has been moved after the second: the payment is made after the commitment has been entered into. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 181 Proposal for a regulation Article 86 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Bank accounts for the imprest shall be opened by the accounting officer, who shall also authorise delegated signatures on them on the basis of a justified proposal from the authorising officer. |
2. Bank accounts for the imprest shall be opened and monitored by the accounting officer, who shall also authorise delegated signatures on them on the basis of a justified proposal from the authorising officer. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted provision from RAP Art. 69(1). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 182 Proposal for a regulation Article 86 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. The accounting officer shall carry out, or have carried out by a staff member in his own department or in the authorising department specially empowered for that purpose, checks, which must as a general rule be effected on the spot and, where appropriate, without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time-limit set. The accounting officer shall communicate the findings of those checks to the authorising officer responsible. |
5. The accounting officer shall carry out, or have carried out by a staff member in his own department or in the authorising department specially empowered for that purpose, checks, which must as a general rule be effected on the spot and, when necessary, without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time-limit set. The accounting officer shall communicate the findings of those checks to the authorising officer responsible. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 183 Proposal for a regulation Article 90 – paragraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Without prejudice to the powers of the European Anti-Fraud Office, any infringement of a provision of the Financial Regulation or of a provision relating to financial management or the checking of operations resulting from an act or omission of a member of staff shall be referred to the panel referred to in Article 139 of this Regulation for an opinion by any of the following: |
1. Without prejudice to the powers of the European Anti-Fraud Office, any infringement of a provision of the Financial Regulation or of a provision relating to financial management or the checking of operations resulting from an act or omission of a member of staff shall be referred to a joint specialised financial irregularities panel for an opinion by any of the following: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 184 Proposal for a regulation Article 90 – paragraph 1 – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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If the information is brought to the panel's attention by a whistle-blower, the information shall be handled by the panel in accordance with the rules of procedure for providing information in the event of serious irregularities ("whistleblowing") in force at the Commission and/or at the institution, body or office to which the whistle-blower belongs. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 185 Proposal for a regulation Article 90 – paragraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 a. The panel referred to in paragraph 1 shall be composed of: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(a) a standing high-level independent Chair appointed by the Commission; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(b) a representative from six different Union institutions, European offices or Union bodies referred to in Article 69. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The composition of the panel shall ensure the appropriate legal and technical expertise. The appointment of the members of the panel shall take into account the need for avoiding any conflict of interests. The panel shall be assisted by a permanent secretariat, provided by the Commission, which shall ensure the continuous administration of the panel. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 186 Proposal for a regulation Article 90 – paragraph 1 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 b. The term of office of the members of the panel referred to in paragraph 1a(b) shall be three years and shall be renewable. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 187 Proposal for a regulation Article 90 – paragraph 1 c (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 c. The Chair of the panel shall be chosen from among former members of the ECA, the Court of Justice of the European Union or former officials who have had at least the rank of Director-General in a Union institution other than the Commission. The Chair shall be selected on the basis of his or her personal and professional qualities, extensive experience in legal and financial matters and proven competence, independence and integrity. His or her term of office shall be five years and shall not be renewable. The Chair shall be appointed as special adviser within the meaning of Article 5 of the Conditions of Employment of Other Servants of the European Union. The Chair shall preside at all sessions of the panel and shall be independent in the performance of his or her duties. The Chair shall not have a conflict of interests between his or her duties as Chair and any other official duties. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 188 Proposal for a regulation Article 90 – paragraph 1 d (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 d. The rules of procedure of the panel shall be adopted by the Commission. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 189 Proposal for a regulation Article 90 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. In the cases referred in paragraph 1, the panel referred to in Article 139 of this Regulation shall be competent to determine whether a financial irregularity has occurred. On the basis of the opinion of the panel referred to in Article 139 for cases referred to in paragraph 1, the institution concerned shall decide whether to initiate proceedings for disciplinary action or payment of compensation. If the panel detects systemic problems, it shall make a recommendation to the authorising officer and to the authorising officer by delegation, unless the latter is the member of staff involved, as well as to the internal auditor. |
2. The panel shall be competent to determine whether a financial irregularity has occurred. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 190 Proposal for a regulation Article 90 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. Where the panel gives the opinion referred to in paragraph 1, it shall have the composition laid down in Article 139(2) and two additional members: |
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(a) a representative of the appointing authority in charge of disciplinary matters of the institution or body concerned, and |
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(b) another member appointed by the staff committee of the institution or body concerned. The appointment of those additional members shall take into account the need for avoiding any conflict of interests. |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 191 Proposal for a regulation Article 90 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
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5. Where the panel gives the opinion referred to in Article paragprah 1, it shall be addressed to the disciplinary Board established by each institution or body in accordance to its internal rules. |
5. The panel's opinion shall be addressed to the appointing authority in charge of disciplinary matters of the institution, office or body concerned. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 192 Proposal for a regulation Article 90 – paragraph 5 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
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5 a. On the basis of the panel's opinion, the institution concerned shall decide whether to initiate proceedings for disciplinary action or payment of compensation. If the panel detects systemic problems, it shall make a recommendation to the authorising officer and to the authorising officer by delegation, unless the latter is the member of staff involved, as well as to the internal auditor. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 193 Proposal for a regulation Article 90 – paragraph 5 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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5 b. If, on examining a case, the panel deems that the matter comes under the remit of OLAF, it shall immediately forward the case to the Director of OLAF and inform the appointing authority of the institution, office or body concerned accordingly. As from the day of transmittal, the case is withdrawn from the panel's consideration. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission's proposal to merge the panel dedicated to the early detection and exclusion system with the panel dealing with financial irregularities is not justified given the differing objectives of the panels. A specific joint panel should be put in place with a reinforced interinstitutional character. Furthermore, the text proposed by the Commission is not compliant with the provisions on disciplinary proceedings laid down in Annex IX of the Staff Regulations. No disciplinary proceedings can be launched without either an OLAF report or an administrative inquiry having taken place. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 194 Proposal for a regulation Article 91 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. An authorising officer by delegation or subdelegation who receives a binding instruction which he considers to be irregular or contrary to the principle of sound financial management, in particular because the instruction cannot be carried out with the resources allocated to him, shall, in writing, so inform the authority from which he received the delegation or subdelegation. If the instruction is confirmed in writing and that confirmation is received in good time and is sufficiently clear, in that it refers explicitly to the points which the authorising officer by delegation or subdelegation has challenged, the authorising officer by delegation or subdelegation may not be held liable. He shall carry out the instruction, unless it is manifestly illegal or constitutes a breach of the relevant safety standards. |
1. An authorising officer by delegation or subdelegation who receives a binding instruction which he considers to be irregular or contrary to the principle of sound financial management, in particular because the instruction cannot be carried out with the resources allocated to him, shall, in writing, so inform the authority from which he received the delegation or subdelegation. If the instruction is confirmed in writing and that confirmation is received in good time and is sufficiently clear, in that it refers explicitly to the points which the authorising officer by delegation or subdelegation has challenged, the authorising officer by delegation or subdelegation may not be held liable. He shall carry out the instruction, unless it is manifestly illegal or constitutes a breach of the relevant safety standards. The authorising officer by delegation shall report on each such case under the heading "Confirmation of instructions pursuant to Article 91 of the Financial Regulation" in the annual activity report referred to in Article 73(9) of this Regulation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 195 Proposal for a regulation Article 99 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. Each institution shall send to the European Parliament and Council each year a report on the waivers referred to in this paragraph involving EUR 100 000 or more. In the case of the Commission, that report shall be annexed to the summary of the annual activity reports referred to in Article 73(9). |
5. Each institution shall send to the European Parliament and Council each year a report on the waivers referred to in this paragraph. In the case of the Commission, that report shall be annexed to the summary of the annual activity reports referred to in Article 73(9). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 196 Proposal for a regulation Article 108 – paragraph 2 – subparagraph 1 – point b a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ba) performance assessment parameters; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 197 Proposal for a regulation Article 108 – paragraph 2 – subparagraph 2 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) for contributions to trust funds referred to in Article 227 the appropriations reserved for the trust fund for the year together with the amounts planned over its duration; |
(c) for contributions to trust funds referred to in Article 227: the appropriations reserved for the trust fund for the year together with the amounts planned over its duration, as well as the share of funding from sources other than the Union budget, whose ratio shall remain fixed over the entire duration of the trust fund as specified in Article 227(1); | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Update of rapporteurs' AM 91. The ratio of funding from the EU budget and other sources should be fixed, in order to avoid a situation where the EU needs to cover for other donors who do not fulfil their initial pledges. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 198 Proposal for a regulation Article 108 – paragraph 2 – subparagraph 2 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(e) for financial instruments: the amount allocated to the financial instrument; |
(e) for financial instruments: the amount allocated to the financial instrument and the targeted share of private capital to be attracted; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 199 Proposal for a regulation Article 108 – paragraph 2 – subparagraph 2 – point g | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(g) for contributions to blending facilities: the amount allocated to the blending facility and the list of entities participating in the blending facility; |
(g) for contributions to blending facilities: the amount allocated to the blending facility, the list of entities participating in the blending facility and their respective financial contribution; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 200 Proposal for a regulation Article 109 – paragraph 3 – subparagraph 1 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) verify the conditions according to which payment is due. |
(c) verify the conditions according to which payment is due. Cost estimates cannot imply the fulfilment of such conditions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 201 Proposal for a regulation Article 109 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. The de-commitment is the operation whereby the responsible authorising officer cancels wholly or partly the reservation of appropriations previously made with a budgetary commitment. |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For reasons of consistency, this paragraph is moved to Art. 2 (definitions). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 202 Proposal for a regulation Article 110 – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. Provisional budgetary commitments shall be implemented by the conclusion of one or more legal commitments giving rise to an entitlement to subsequent payments. However, in cases relating to expenditure on staff management or relating to communication expenditures engaged in by the institutions for the coverage of Union events or in cases referred to in point 14.5 of the Annex to this Regulation, they may be implemented directly by payments. |
6. Provisional budgetary commitments shall be implemented by the conclusion of one or more legal commitments giving rise to an entitlement to subsequent payments. However, in cases relating to expenditure on staff management, Members or former Members of a Union institution or relating to communication expenditures engaged in by the institutions for the coverage of Union events or in cases referred to in point 14.5 of the Annex to this Regulation, they may be implemented directly by payments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Allowances to Members are paid the same way as allowances to staff and should thus also be mentioned in the exceptions where a provisional commitment can be directly followed by payments. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 203 Proposal for a regulation Article 111 – paragraph 4 – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The commitments referred to in the first subparagraph shall be deducted from the global provisional commitment referred to paragraph 2. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Technical correction (moved from paragraph 5). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 204 Proposal for a regulation Article 111 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. The commitments referred to in the first sub-subparagraph shall be deducted from the global provisional commitment referred to paragraph 1. |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Technical correction (moved to paragraph 4). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 205 Proposal for a regulation Article 112 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. Any parts of budgetary commitments which have not been executed by payments six months after the final date for implementation shall be decommitted in accordance with Article 13. |
4. Any parts of budgetary commitments which have not been executed by payments six months after the final date for implementation shall be decommitted. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The reference makes no sense because Art. 13 deals with the cancellation of appropriations following a decommitment, and not the decommitment procedure as such. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 206 Proposal for a regulation Article 113 – paragraph 5 – subparagraph 3 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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For grants under direct implementation of more than EUR 5 000 000 financing external actions, no more than two pre-financing payments shall remain uncleared throughout the duration of the action. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted second subparagraph from Art. 184(4) of Reg. 966/2012, which was omitted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 207 Proposal for a regulation Article 114 – paragraph 1 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) 90 calendar days for contribution agreements, contracts and, grant agreements involving technical services or actions which are particularly complex to evaluate and for which payment depends on the approval of a report or a certificate; |
(a) 60 calendar days for contribution agreements, contracts and, grant agreements involving technical services or actions which are particularly complex to evaluate; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM is based on a suggestion by Civil Society Europe. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 208 Proposal for a regulation Article 114 – paragraph 1 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) 60 calendar days for all other contribution agreements, contracts and, grant agreements for which payment depends on the approval of a report or a certificate; |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM is based on a suggestion by Civil Society Europe. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 209 Proposal for a regulation Article 114 – paragraph 4 – subparagraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Except in the case of Member States, the European Investment Bank and the European Investment Fund, on the expiry of the time limits laid down in paragraph 1, the creditor shall be entitled to interest in accordance with the following conditions: |
Except in the case of Member States, on the expiry of the time limits laid down in paragraph 1, the creditor shall be entitled to interest in accordance with the following conditions: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The EIB Group should not be treated differently in this respect from other entities implementing EU budgetary funds or creditors of the Union. In this regard the EIB Group is required by its Statute to ensure its costs are covered and that the inclusion of the EIB/EIF in this provision may provoke negative reactions from the credit rating agencies related to existing instruments such as EFSI, the ELM and InnovFin. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 210 Proposal for a regulation Article 115 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Each institution shall establish an internal auditing function which shall be performed in compliance with the relevant international standards. The internal auditor appointed by the institution shall be accountable to the latter for verifying the proper operation of budgetary implementation systems and procedures. The internal auditor may be neither authorising officer nor accounting officer. |
1. Each institution shall establish an internal auditing function which shall be performed in compliance with the relevant international standards. The internal auditor appointed by the institution shall be accountable to the latter for verifying the proper operation of budgetary implementation systems and procedures. The internal auditor shall be independent in performing his or her tasks and he may be neither authorising officer nor accounting officer. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 211 Proposal for a regulation Article 116 – paragraph 4 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
That annual report shall also mention any systemic problems detected by the panel set up pursuant to Article 139 where it gives the opinion referred to under Article 90. |
That annual report shall also mention any systemic problems detected by the panel set up pursuant to Article 90. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 90 par. 5 b (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 212 Proposal for a regulation Article 116 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. The internal auditor shall, during the elaboration of his report, particularly focus on the overall compliance with the principle of sound financial management and shall ensure that appropriate measures have been taken in order to steadily improve and enhance its application. |
5. The internal auditor shall, during the elaboration of his report, particularly focus on the overall compliance with the principles of sound financial management and performance, and shall ensure that appropriate measures have been taken in order to steadily improve and enhance their application. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 213 Proposal for a regulation Article 116 – paragraph 8 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8. Each year the institution shall draft a report containing a summary of the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations and forward it to the European Parliament and the Council as provided for in Article 239. |
8. Each year the institution shall draft a report containing a meaningful summary of the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations and forward it to the European Parliament and the Council as provided for in Article 239. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 214 Proposal for a regulation Article 120 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Article 120 a | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Internal audit committees | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1. Each institution shall establish an internal audit committee tasked with monitoring the quality of the internal audit work and ensuring that audit recommendations are properly taken into account and followed up by its services. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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2. The majority of the internal audit committee's membership shall be independent of the institution. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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3. The activities of the internal audit committees should in particular: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(a) help to improve the adequacy and effectiveness of risk management and internal control; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(b) promote the principles of good governance and their application to decision-making; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(c) support the quality of the internal audits; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(d) raise awareness of the need for robust risk management and internal control; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(e) ensure the recommendations of internal and external audits are implemented; and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(f) assist in embedding the values of ethical governance, including effective arrangements for countering fraud and corruption. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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4. The annual report of the internal auditor referred to in Article 116(4) shall contain appropriate information about the mandate, operations, activities, and outcomes of the internal audit committee. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In accordance with the ECA (see par. 14-15 of Opinion No 1/2017), international best practice in the area of public sector governing bodies requires the establishment of an internal audit committee, which is composed of a majority of independent members whose remit covers financial reporting, irregularities and risk management. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 215 Proposal for a regulation Article 121 – paragraph 1 – subparagraph 1 – point -a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(-a) financing not linked to costs of the relevant operations based on: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(i) either the fulfilment of conditions set out in sector specific legislation or Commission Decisions, or | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ii) the achievement of results measured by reference to the previously set milestones or through performance indicators; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In order to embed a 'performance culture' within this Regulation, the rapporteurs suggest that the forms of Union contribution should first look to the achievement of results before considering other criteria. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 216 Proposal for a regulation Article 121 – paragraph 1 – subparagraph 1 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(e) financing not linked to costs of the relevant operations based on: |
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i) either the fulfilment of conditions set out in sector specific legislation or Commission Decisions or |
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ii) the achievement of results measured by reference to the previously set milestones or through performance indicators; |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Moved to par. (-a). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 217 Proposal for a regulation Article 121 – paragraph 1 – subparagraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The authorising officer by delegation shall report on Union contributions established pursuant to paragraph 1 points (e) and (f) of this Article under the heading "Union contributions pursuant to Article 121(1)(e) and (f) of the Financial Regulation" in the annual activity report referred to in Article 73(9) of this Regulation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This provision will strengthen the budgetary authority's oversight of these novel types of funding. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 218 Proposal for a regulation Article 122 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Article 122 |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Cross-reliance on assessment |
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The Commission may rely in full or in part on assessments made by itself or other entities, including donors, insofar as these assessments were made with regard to conditions equivalent to those set out in this Regulation for the applicable method of budget implementation. To this end, the Commission shall promote the recognition of internationally accepted standards or international best practices. |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This new provision goes against the principle of sound financial management and should therefore be deleted. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 219 Proposal for a regulation Article 123 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Where an audit based on internationally accepted standards providing reasonable assurance has been conducted by an independent auditor on the financial statements and reports setting out the use of the Union contribution, that audit shall form the basis of the overall assurance, as further specified, where appropriate, in sector specific rules. |
Where an audit based on internationally accepted standards providing reasonable assurance has been conducted by an independent auditor on the financial statements and reports setting out the use of the Union contribution, and where that Union contribution accounts for less than 50 % of the total funding available, that audit may, subject to a decision of the authorising officer responsible, form the basis of the overall assurance, as further specified, where appropriate, in sector specific rules. Exceptions may be made for research institutions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In line with the principle of sound financial management, additional safeguards should be put in place for cross-reliance on audits. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 220 Proposal for a regulation Article 123 – paragraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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To this end, the Commission and the Court of Auditors shall promote the recognition of internationally accepted standards or international best practices. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In line with the principle of sound financial management, additional safeguards should be put in place for cross-reliance on audits. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 221 Proposal for a regulation Article 123 – paragraph 1 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Information already available at the management authority shall be used to the extent possible to avoid asking beneficiaries for the same information more than once. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In line with the principle of sound financial management, additional safeguards should be put in place for cross-reliance on audits. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 222 Proposal for a regulation Article 124 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Any person or entity receiving Union funds shall fully cooperate in the protection of the Union’s financial interests and grant as a condition for receiving the funds the necessary rights and access required for the authorizing officer responsible, the European Anti-Fraud Office (OLAF) and the European Court of Auditors (ECA), and where appropriate the relevant national authorities, to comprehensively exert their respective competences. In the case of OLAF, this shall include the right to carry out investigations, including on-the-spot checks and inspections. |
1. Any person or entity receiving Union funds shall fully cooperate in the protection of the Union’s financial interests and grant as a condition for receiving the funds the necessary rights and access required for the authorizing officer responsible, the EPPO, OLAF and the ECA, and where appropriate the relevant national authorities, to comprehensively exert their respective competences. In the case of OLAF, this shall include the right to carry out investigations, including on-the-spot checks and inspections. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 223 Proposal for a regulation Article 124 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Any person or entity receiving Union funds under direct and indirect implementation shall agree in writing to grant the necessary rights as referred to in paragraph 1. This includes the obligation for any third parties involved in the implementation of Union funds to ensure equivalent rights. |
2. Any person or entity receiving Union funds under direct, shared and indirect implementation shall agree in writing to grant the necessary rights as referred to in paragraph 1. This includes the obligation for any third parties involved in the implementation of Union funds to ensure equivalent rights. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 224 Proposal for a regulation Article 125 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Article 125 |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Transfer of resources to instruments established under this Regulation or sector specific Regulations |
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Resources allocated to Member States under shared implementation may, at their request, be transferred to instruments established under this Regulation or under sector specific Regulations. The Commission shall implement these resources in accordance with point (a) or (c) of Article 61(1), where possible for the benefit of the Member State concerned. In addition resources allocated to Member States under shared implementation may at their request be used to enhance the risk-bearing capacity of the EFSI. In such cases, EFSI rules shall apply. |
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Amendment 225 Proposal for a regulation Article 126 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. The financial framework partnership agreement shall specify the forms of financial cooperation, the common objectives of the cooperation as well as the principles governing such cooperation between the Commission and persons and entities implementing Union funds pursuant to point (c) of Article 61(1) or beneficiaries. These agreements shall also reflect the extent to which the Commission may rely on the systems and the procedures of the persons or entities implementing Union funds pursuant to point (c) of Article 61(1) or beneficiaries, including audit procedures. |
2. The financial framework partnership agreement shall specify the forms of financial cooperation, the common objectives of the cooperation as well as the principles governing such cooperation between the Commission and persons and entities implementing Union funds pursuant to point (c) of Article 61(1) or beneficiaries. These agreements shall also: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(a) ensure the quality of implementation, and that the objectives of the Union intervention are reached, and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(b) reflect on the systems and the procedures of the persons or entities implementing Union funds pursuant to point (c) of Article 61(1) or beneficiaries to reach those objectives, including audit procedures. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
These additional safeguards will help in ensuring that financial framework partnerships have an added value for the EU. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 226 Proposal for a regulation Article 126 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. With a view to optimise costs and benefits of audits and facilitate coordination, audit or verification agreements may be concluded with persons and entities implementing funds pursuant to point (c) of Article 61(1) or beneficiaries of grants. In the case of the European Investment Bank the tripartite agreement concluded with the Commission and the European Court of Auditors shall apply. |
3. With a view to optimising costs and benefits of audits and facilitate coordination, audit or verification agreements may be concluded with persons and entities implementing funds pursuant to point (c) of Article 61(1) or beneficiaries of grants. Such agreements shall not restrict the access of the ECA to information necessary for the audit of Union funds. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The reference to the tripartite agreement provided in Art. 287(3) of the TFEU is redundant. In the interest of clarity, it should be specified that the audit or verification agreements referred to in this paragraph should not restrict the ECA's access to information necessary to perform its duties. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 227 Proposal for a regulation Article 126 – paragraph 4 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) the duration of the partnership may not exceed four years save in duly justified cases; |
(c) the duration of the partnership may not exceed four years save in duly justified cases which shall be clearly indicated in the annual activity report referred to in Article 73(9); | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM strengthens the budgetary authority's oversight of these partnership agreements. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 228 Proposal for a regulation Article 126 – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. In the case of financial framework partnership agreement implemented through specific grants the verification of the operational and financial capacity referred to in Article 191 shall be performed before signature of the financial framework partnership agreement. The Commission may rely on an equivalent verification of the financial and operational capacity carried out by other donors. |
6. In the case of financial framework partnership agreements implemented through specific grants, the verification of the operational and financial capacity referred to in Article 191 shall be performed before signature of the financial framework partnership agreement. Only where the share borne by the Union budget accounts for less than 50 % of the total funding may the Commission rely on an equivalent verification of the financial and operational capacity carried out by other donors. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In line with the principle of sound financial management, additional safeguards should be put in place for cross-reliance on verifications. See also rapporteurs' AM to Art. 123(1). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 229 Proposal for a regulation Article 126 – paragraph 8 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8. The Commission shall endeavour to harmonise its reporting requirements with those of other donors. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This new provision risks undermining the rules on reporting contained in title XIII and should therefore be deleted. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 230 Proposal for a regulation Article 132 – paragraph 1 – point f a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(f a) the entity has its registered office and its centre of main interests in different jurisdictions, thereby circumventing its obligations arising from fiscal or social law, or any other legal obligations applicable in the jurisdiction of their centre of main interests (letterbox company). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Frequently, letterbox companies are set up with the purpose of circumventing fiscal, legal or social obligations applicable in the State of their centre of main interests, which runs counter to the financial interests of the EU and the purpose of EU funding. This AM is based on a suggestion made to the rapporteurs by the Bundesnotarkammer (German Federal Chamber of Notaries). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 231 Proposal for a regulation Article 132 – paragraph 4 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) a natural or legal person who is a member of the administrative, management or supervisory body of the et person or entity referred to in Article 131(1), or who has powers of representation, decision or control with regard to these persons or entities is in one or more of the situations referred to in points (c) to (f) of paragraph 1; |
(a) a natural or legal person who is a member of the administrative, management or supervisory body of the et person or entity referred to in Article 131(1), or who has powers of representation, decision or control with regard to these persons or entities, including persons and entities within the ownership and control structure and beneficial owners, is in one or more of the situations referred to in points (c) to (f) of paragraph 1; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM clarifies the scope in respect of persons to whom the exclusion reasons stipulated in Art. 131 (1) apply and aligns the scope of verification of exclusion reasons with the scope of verification required from financial institutions and other designated non-financial bodies and professions under the Anti-money Laundering Directive 849/2015 and the scope of Regulation 2580/2001 on restrictive measures directed against certain persons and entities with a view to combating terrorism. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 232 Proposal for a regulation Article 133 – paragraph 2 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) information on natural or legal persons that are members of the administrative, management or supervisory body of the participant or that have powers of representation, decision or control with regard to that participant and appropriate evidence that one or several of those persons are not in one of the exclusion situations referred to in points (c) to (f) of Article 132(1). |
(b) information on natural or legal persons that are members of the administrative, management or supervisory body of the participant or that have powers of representation, decision or control with regard to that participant, including persons and entities within the ownership and control structure and beneficial owners, and appropriate evidence that one or several of those persons are not in one of the exclusion situations referred to in points (c) to (f) of Article 132(1). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM clarifies the scope in respect of persons to whom the exclusion reasons stipulated in Art. 131 (1) apply and aligns the scope of verification of exclusion reasons with the scope of verification required from financial institutions and other designated non-financial bodies and professions under the Anti-money Laundering Directive 849/2015 and the scope of Regulation 2580/2001 on restrictive measures directed against certain persons and entities with a view to combating terrorism. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 233 Proposal for a regulation Article 142 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Under shared implementation, all official exchanges of information between the Member States and the Commission shall be carried out by means indicated in the sector-specific rules. Those rules shall provide for interoperability of data gathered or received, and transmitted in the management of the budget. |
2. Under shared implementation, all official exchanges of information between the Member States and the Commission shall be carried out by means indicated in the sector-specific rules. Those rules shall provide for interoperability of data gathered or received, and transmitted in the implementation of the budget. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 234 Proposal for a regulation Article 142 – paragraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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2 a. The Commission shall report regularly to the European Parliament and to the Council on the progress in the implementation of e-Government. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted third paragraph from Art. 95 of Reg. 966/2012, which was deleted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 235 Proposal for a regulation Article 144 – paragraph 2 – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The Commission shall report regularly to the European Parliament and to the Council on the progress of the implementation of this paragraph. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted second subparagraph from Art. 111 of Reg. 966/2012, which was deleted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 236 Proposal for a regulation Article 147 – paragraph 1 – subparagraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Except for low value contracts and low value grants, the authorising officer responsible may, if proportionate and subject to a risk-analysis, require a guarantee to be submitted: |
1. Except for low value contracts and low value grants, the authorising officer responsible may, if proportionate and subject to his/her risk analysis, require a guarantee to be submitted: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM clarifies that it must be the authorising officer's own risk analysis. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 237 Proposal for a regulation Article 148 – paragraph 1 – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The guarantee shall be valid for a period sufficiently long to allow it to be activated. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted from RAP Art. 206(2). Sentence was omitted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 238 Proposal for a regulation Article 149 – paragraph 1 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The selection of the entities and persons implementing Union funds or budgetary guarantees pursuant to point (c) of Article 61 (1) shall be transparent, justified by the nature of the action and shall not give rise to a conflict of interests. For entities mentioned in points (ii), (v), (vi) and (vii) of Article 61(1)(c) the selection shall also take due account of their operational and financial capacity. |
The selection of the entities and persons to be entrusted with budget implementation tasks, including implementation of budgetary guarantees pursuant to point (c) of Article 61 (1) shall be transparent, justified by the nature of the action and shall not give rise to a conflict of interests. For entities mentioned in points (ii), (v), (vi) and (vii) of Article 61(1)(c) the selection shall also take due account of their operational and financial capacity. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted from Art. 60, paragraph 1, Reg. 966/2012. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 239 Proposal for a regulation Article 149 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Entities and persons implementing Union funds or budgetary guarantees pursuant to point (c) of Article 61(1) shall respect the principles of sound financial management, transparency, non-discrimination and visibility of Union action. Where the Commission establishes financial partnership agreements in accordance with Article 126 those principles shall be further described in such agreements. |
2. Entities and persons entrusted with budget implementation tasks including implementation of budgetary guarantees pursuant to point (c) of Article 61(1) shall respect the principles of sound financial management, transparency, non-discrimination and visibility of Union action. Where the Commission establishes financial partnership agreements in accordance with Article 126 those principles shall be further described in such agreements. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted from Art. 60, paragraph 1, Reg. 966/2012. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 240 Proposal for a regulation Article 149 – paragraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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2 a. The entities and persons entrusted pursuant to point (c) of Article 61(1) shall prevent, detect, correct and notify the Commission of irregularities and fraud when executing tasks relating to the implementation of the budget. To that end, they shall carry out, in accordance with the principle of proportionality, ex ante and ex post controls including, as appropriate, on-the-spot checks on representative and risk-based samples of transactions, to ensure that the actions financed from the budget are effectively carried out and implemented correctly. They shall also recover funds unduly paid, exclude from access to Union funds or impose financial penalties and bring legal proceedings where necessary in that regard. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted Art. 60(3) of Reg. 966/2012, which was deleted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 241 Proposal for a regulation Article 149 – paragraph 4 – subparagraph 1 – point d | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(d) apply appropriate rules and procedures for providing financing to third parties including appropriate review procedures, rules for recovering funds unduly paid and rules for excluding from access to funding; |
(d) apply appropriate rules and procedures for providing financing to third parties including transparent, non-discriminatory, efficient and effective review procedures, rules for recovering funds unduly paid and rules for excluding from access to funding; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 242 Proposal for a regulation Article 149 – paragraph 4 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In addition, in agreement with the entities or persons, the Commission may assess other rules and procedures such as the administration cost accounting practices of the entities. On the basis on the results of this assessment the Commission may decide to rely on those rules and procedures. |
In addition, in agreement with the entities or persons, the Commission may assess other rules and procedures such as the administration cost accounting practices of the entities. On the basis on the results of this assessment the Commission may decide to rely on those rules and procedures. The annual activity report referred to in Article 73(9) shall contain information about any such decision. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 243 Proposal for a regulation Article 149 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. Where these entities or persons comply only in part with the requirements referred to in paragraph 4, the Commission shall take appropriate supervisory measures ensuring the protection of the Union's financial interests. These measures shall be specified in the relevant agreements. |
5. Where these entities or persons comply only in part with the requirements referred to in paragraph 4, the Commission shall take appropriate supervisory measures ensuring the protection of the Union's financial interests. These measures shall be specified in the relevant agreements. The annual activity report referred to in Article 73(9) shall contain information about any such measure. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 244 Proposal for a regulation Article 150 – paragraph 1 – subparagraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The obligations set out in this paragraph shall be without prejudice to agreements concluded with the EIB group, international organisations and third countries. With regard to the management declaration, such agreements shall include at least the obligation of those entities to provide the Commission annually with a statement that, during the financial year concerned, the Union contribution was used and accounted for in compliance with the requirements set out in paragraphs 3 and 4 of Article 149 and with the obligations laid down in such agreements. Such statement may be incorporated in the final report if the action implemented is limited to 18 months. |
The obligations set out in this paragraph shall be without prejudice to agreements concluded with the EIB, the EIF, international organisations and third countries. With regard to the management declaration, such agreements shall include at least the obligation of those entities to provide the Commission annually with a statement that, during the financial year concerned, the Union contribution was used and accounted for in compliance with the requirements set out in paragraphs 3 and 4 of Article 149 and with the obligations laid down in such agreements. Such statement may be incorporated in the final report if the action implemented is limited to 18 months. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteurs' AM to Art. 61(1)(c)(iii). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 245 Proposal for a regulation Article 150 – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. All contribution agreements, financing agreements and guarantee agreements shall be made available to the European Parliament and the Council at their request. |
6. All contribution agreements, financing agreements and guarantee agreements shall be made available in the annual activity report referred to in Article 73(9). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 246 Proposal for a regulation Article 151 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Article 151 a | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Indirect implementation with Member State Organisations | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1. Member State Organisations shall mean entities listed in points (v) to (vii) of Article 61(1)(c) provided that: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(i) they are entrusted by Member States with a public service mission in the field of international development and cooperation and are established under private or public law in Member States; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ii) their systems and procedures which are adapted to the specific legal and operational contexts of international development and cooperation have been positively assessed as provided for in Article 149(4). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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2. The Commission shall rely on those systems and procedures of the Member State Organisations that have been positively assessed in accordance with Article 149(4) or any additional systems and procedures beyond the scope of assessment of that article which have been duly established and are applied under the scrutiny of the relevant Member States, such as the cost structure of the Member State Organisations. In particular, but not exclusively, such cross-reliance shall apply to systems and procedures referred to under Article 123. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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3. Financial Framework Partnership Agreements concluded with Member State Organisations in accordance with Article 126 shall further specify the extent and modalities of cross-reliance on systems and procedures of Member State Organisations. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteur's propose an additional article in the Title on indirect implementation to recognise the particularities of Member State Organisations' activities in the field of external EU aid. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 247 Proposal for a regulation Article 153 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Where financial instruments are implemented within a blending facility Title X applies. |
2. Where financial instruments are implemented within a blending facility and they account for more than 50 % of the total funding, Title X shall apply to the whole operation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
While the rapporteurs support the general aim of simplification behind this new provision, one should avoid the situation where an entire blending operation is governed by rules for financial instruments even though they account only for a small fraction of the funding. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 248 Proposal for a regulation Article 153 – paragraph 2 – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Where grants are implemented within a blending facility and they account for more than 50 % of the total funding, Title VIII shall apply to the whole operation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
While the rapporteurs support the general aim of simplification behind this new provision, one should avoid the situation where an entire blending operation is governed by rules for financial instruments even though they account only for a small fraction of the funding. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 249 Proposal for a regulation Article 153 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. For financial instruments within blending facilities, point (h) of Article 202(1) shall be deemed to be complied with if an ex ante evaluation is carried out prior to the establishment of the relevant blending facility; |
3. For financial instruments within blending facilities, point (h) of Article 202(1) shall be deemed to be complied with if an impact assessment is carried out prior to the establishment of the relevant blending facility; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Consistent terminology with rapporteur's amendments to Art. 32. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 250 Proposal for a regulation Article 174 – paragraph 2 – subparagraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Grants are direct financial contributions, by way of donation, from the budget in order to finance any of the following: |
Grants are awarded in order to finance any of the following: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For reasons of consistency part of this paragraph is moved to Art. 2 (definitions). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 251 Proposal for a regulation Article 175 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Where possible and appropriate, lump sums, unit costs or flat rates shall be determined in such a way as to allow their payment upon achievement of concrete outputs. |
2. Where possible and appropriate, lump sums, unit costs or flat rates shall be determined in such a way as to allow their payment upon achievement of concrete outputs and results, provided that appropriate measures have been taken to ensure the adequateness of the respective amounts with regard to the required output. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Additional safeguard. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 252 Proposal for a regulation Article 175 – paragraph 2 – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The precise criteria for the required output shall be negotiated between the Commission and the beneficiary and be specified in the grant agreement, on a case-by-case basis and as the circumstances require. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 253 Proposal for a regulation Article 175 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. Unless provided otherwise in the basic act, the use of lump sums, unit costs or flat-rate financing shall be authorised by the authorising officer responsible, who shall act in accordance with a predetermined procedure established within each institution. |
3. Unless provided otherwise in the basic act, the use of lump sums, unit costs or flat-rate financing shall be authorised by the authorising officer responsible, who shall act in accordance with a predetermined procedure established within each institution. The authorising officer responsible shall report in his/her annual activity report referred to in Article 73(9) on any such authorisation granted. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 254 Proposal for a regulation Article 175 – paragraph 4 – point d | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(d) where possible, the essential conditions triggering the payment, including, where applicable, the achievement of outputs; |
(d) where possible, the essential conditions triggering the payment, including, where applicable, the achievement of outputs and results; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 255 Proposal for a regulation Article 175 – paragraph 4 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(e) description of the conditions for ensuring that the principle of sound financial management is respected and the co-financing principle is reasonably complied with; |
(e) description of the conditions for ensuring that the principle of sound financial management is respected and the co-financing and no-profit principles are reasonably complied with; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The 'no-profit principle' should be reinstated as one of the general principles applicable to grants. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 256 Proposal for a regulation Article 175 – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. The authorising officer responsible may authorise or impose, in the form of flat-rates, funding of the beneficiary's indirect costs up to a maximum of 7 % of total eligible direct costs for the action. A higher flat rate may be authorised by a reasoned Commission decision. |
6. The authorising officer responsible may authorise or impose, in the form of flat-rates, funding of the beneficiary's indirect costs up to a maximum of 7 % of total eligible direct costs for the action. A higher flat rate may be authorised by a reasoned Commission decision. The authorising officer responsible shall report in his/her annual activity report referred to in Article 73(9) on any such decision taken, the flat rate authorised, the amounts involved, and the reasons leading to that decision. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM will help the budgetary authority scrutinise the use of this exception by the authorising officers. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 257 Proposal for a regulation Article 175 – paragraph 8 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8. Beneficiaries may declare personnel costs for the work carried out by volunteers under an action or work programme, on the basis of unit costs authorised in accordance with paragraphs 1 to 6. |
8. Beneficiaries may declare personnel costs for the work carried out by volunteers under an action or work programme as an accounting item, on the basis of unit costs authorised in accordance with paragraphs 1 to 6. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
It is part of the concept of volunteering that work carried out by volunteers is upaid. Therefore, in order to avoid any possible misinterpretation, it should be clarified that this declaration is an accounting tool and does not lead to the remuneration of volunteer work. This AM is based on a suggestion made to the rapporteurs by the Bundesarbeitsgemeinschaft der Freien Wohlfahrtspflege (German Social Welfare Organisations). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 258 Proposal for a regulation Article 176 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. When authorising single lump sums the authorising officer responsible shall comply with Article 175. |
3. When authorising single lump sums the authorising officer responsible shall comply with Article 175 and with the applicable co-financing rules, in particular as regards the maximum co-financing rate for the overall action or work programme. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 259 Proposal for a regulation Article 177 – paragraph 1 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The amounts of lump sums, unit costs or flat-rate financing determined ex ante by application of the method authorised by the authorising officer responsible or the Commission in accordance with Article 175 shall not be challenged by ex-post controls without prejudice to the right of the authorising officer responsible to reduce the grant in accordance with paragraph 4 of Article 127. Where lump sums, unit costs or flat rates are established on the basis of the usual cost accounting practices of the beneficiary paragraph 2 of Article 179 shall apply. |
The amounts of lump sums, unit costs or flat-rate financing determined ex ante by application of the method authorised by the authorising officer responsible or the Commission in accordance with Article 175 shall only be challenged by ex-post controls in case of reasonable doubt, without prejudice to the right of the authorising officer responsible to reduce the grant in accordance with paragraph 4 of Article 127. Where lump sums, unit costs or flat rates are established on the basis of the usual cost accounting practices of the beneficiary paragraph 2 of Article 179 shall apply. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 260 Proposal for a regulation Article 177 – paragraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1a. The frequency and scope of checks and controls may depend, inter alia, upon the specific risk posed by a given beneficiary. That risk shall be assessed, inter alia, on the basis of occurrence in the past of irregularities attributable to that beneficiary which had a material impact on grants awarded to the beneficiary under similar conditions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Checks and controls should be focused more on beneficiaries that pose a higher risk to the Union budget. Risk-based checks and controls would allow the EU to use more of its resources to concrete action instead of administration. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 261 Proposal for a regulation Article 178 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The method for determining lump sums, unit costs or flat rates, the underlying data and the resulting amounts shall be assessed periodically, and, where appropriate, adjusted in accordance with Article 175. |
The method for determining lump sums, unit costs or flat rates, the underlying data and the resulting amounts, as well as the adequateness of those amounts with regard to the output delivered, shall be assessed periodically, and at least every two years, and, where appropriate, adjusted in accordance with Article 175. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 262 Proposal for a regulation Article 180 – paragraph 2 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) where the estimated eligible costs include costs for volunteers' work referred to in paragraph 8 of Article 175, the grant shall not exceed the estimated eligible costs other than the costs for volunteers' work. |
(b) where the estimated eligible costs include costs for volunteers' work referred to in paragraph 8 of Article 175, the grant shall not exceed the estimated eligible costs other than the costs for volunteers' work or 75 % of the total estimated eligible costs, whichever is lower. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM is meant to prevent a situation where a very small in-kind contribution leads to a de facto co-financing rate of almost 100%. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 263 Proposal for a regulation Article 182 – paragraph 1 – point e a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(e a) no-profit. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification for Art. 182 a (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 264 Proposal for a regulation Article 183 – paragraph -1 (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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-1. Grants shall be subject to a work programme, to be published prior to its implementation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 265 Proposal for a regulation Article 183 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. All grants awarded in the course of a financial year shall be published in accordance with paragraphs 1 to 4 of Article 36. |
2. All grants awarded in the course of a financial year shall be published in accordance with paragraphs 1 to 4 of Article 36. In addition, all Union institutions conducting public procurement shall publish on their websites clear rules regarding acquisition, expenditure and monitoring, as well as all contracts awarded, including the value thereof. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 266 Proposal for a regulation Article 183 – paragraph 3 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. Following the publication referred to in paragraphs 1 and 2, when requested by the European Parliament and the Council, the Commission shall forward a report to them on: |
3. Following the publication referred to in paragraphs 1 and 2, the Commission shall make public and forward a report to the European Parliament and the Council on: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 267 Proposal for a regulation Article 183 – paragraph 3 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) the average duration of the procedure from date of closure of the call for proposals to the award of a grant; |
(c) the average duration of the procedure from date of closure of the call for proposals to the award of a grant, as well as the duration of the slowest and the fastest procedure, respectively; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 268 Proposal for a regulation Article 183 – paragraph 3 – point d a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(d a) any grant awarded to the EIB or the European Investment Fund in accordance with point (g) of Article 188; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 269 Proposal for a regulation Article 183 – paragraph 3 – point d b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(d b) any blending operation in accordance with Article 153 that involves a grant. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 270 Proposal for a regulation Article 184 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. As an exception to paragraph 1 an external action may be financed in full by the grant where this is essential for it to be carried out. In such a case grounds shall be provided in the award decision. |
3. As an exception to paragraph 1 an external action undertaken by a partner of the Union that demonstrates its compliance with the EC rules and requirements (through the ex-ante assessment) may be financed in full by the grant where this is essential for the action to be carried out. In such a case grounds shall be provided in the award decision. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 271 Proposal for a regulation Article 185 – title | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Principle of non-cumulative award and no double funding |
Principle of non-cumulative award and prohibition of double funding | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Linguistic AM. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 272 Proposal for a regulation Article 185 – paragraph 1 – subparagraph 3 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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An action to which a grant may be allocated from the budget must be clearly defined. An action may not be split into different actions for the purpose of evading the financing rules laid down in this Regulation. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted RAP Art. 176. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 273 Proposal for a regulation Article 185 – paragraph 4 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. Paragraphs 1, 2 and 3 shall not apply to: |
4. Paragraphs 1 and 2 shall not apply to: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
There should be no exceptions to the prohibition of double funding. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 274 Proposal for a regulation Article 186 – paragraph 2 – subparagraph 2 – point b – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) in the event of extreme urgency for measures referred to in points (a) or (b) of Article 188 whereby an early engagement by the Union would be of major importance. In these cases the costs incurred by a beneficiary before the date of submission of the application shall be eligible for Union financing under the following conditions: |
(b) in the event of extreme urgency for measures referred to in point (a) of Article 188 whereby an early engagement by the Union would be of major importance. In these cases the costs incurred by a beneficiary before the date of submission of the application shall be eligible for Union financing under the following conditions: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The derogation from the principle of non-retroactivity should be strictly limited to humanitarian aid and related cases. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 275 Proposal for a regulation Article 186 – paragraph 2 – subparagraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The authorising officer by delegation shall report on each of those cases under the heading "Derogations from the principle of non-retroactivity pursuant to Article 186 of the Financial Regulation" in the annual activity report referred to in Article 73(9). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 276 Proposal for a regulation Article 186 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. In the case of operating grants, the grant agreement shall be signed within six months of the start of the beneficiary's financial year. Costs eligible for financing may neither have been incurred before the grant application was submitted nor before the start of the beneficiary's financial year. |
4. In the case of operating grants, the grant agreement shall be signed within three months of the start of the beneficiary's financial year. Costs eligible for financing may neither have been incurred before the grant application was submitted nor before the start of the beneficiary's financial year. The first instalment shall be paid to the beneficiary within two months of the signature of the grant agreement. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The period of the signature of grant agreements by the COM should be reduced from 6 to 3 months of the start of the beneficiary’s financial year. This would allow the COM to increase its efficiency in the programming cycle. It would also avoid putting in jeopardy the financial capacity of civil society organisations, esp. the smallest one. Six months for the signature of agreements plus 3 months for payment of the first instalment require most civil society organisations to rely on bank loans. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 277 Proposal for a regulation Article 186 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Article 186 a | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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No-profit principle | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1. Grants shall not have the purpose or effect of producing a profit within the framework of the action or the work programme of the beneficiary ('no-profit principle'). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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2. Profit shall be defined as a surplus of receipts over eligible costs incurred by the beneficiary, when a request is made for payment of the balance. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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3. The receipts referred to in paragraph 2 shall be limited to income generated by the action or work programme, as well as financial contributions specifically assigned by donors to the financing of the eligible costs. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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In the case of an operating grant, amounts dedicated to the building up of reserves shall not be taken into account for verifying compliance with the no-profit principle. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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4. Paragraph 1 shall not apply to: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(a) actions the objective of which is the reinforcement of the financial capacity of a beneficiary, or actions which generate an income to ensure their continuity after the period of Union financing provided for in the grant decision or agreement; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(b) study, research or training scholarships paid to natural persons; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(c) other direct support paid to natural persons most in need, such as unemployed persons and refugees; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(d) grants based on flat rates and/or lump sums and/or unit costs where these comply with the conditions set out in Article 175; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(e) low value grants. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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5. Where a profit is made, the Commission shall be entitled to recover the percentage of the profit corresponding to the Union contribution to the eligible costs actually incurred by the beneficiary in carrying out the action or work programme. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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By way of derogation from this Article, if a European political foundation within the meaning of Regulation (EU, Euratom) No 1141/2014 realises a surplus of income over expenditure at the end of a financial year in which it received an operating grant, the part of that surplus corresponding to up to 25 % of the total income for that year may be carried over to the following year provided that it is used before the end of the first quarter of that following year. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The 'no-profit principle' for grants is a key principle in public financial management. The Commission itself considers that the default option for funding revenue-generating projects should be the use of financial instruments rather than grants, therefore the retention of this principal in relation to grants is necessary. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 278 Proposal for a regulation Article 187 – paragraph 1 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) the arrangements for Union financing, in particular the forms of grant; |
(c) the arrangements for Union financing, specifying all types of Union contributions, in particular the forms of grant; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 279 Proposal for a regulation Article 187 – paragraph 2 – subparagraph 1 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) for informing all applicants of the outcome of the evaluation of their application, a maximum of six months from the final date for submission of complete proposals; |
(a) for informing all applicants of the outcome of the evaluation of their application, a maximum of three months from the final date for submission of complete proposals; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 280 Proposal for a regulation Article 187 – paragraph 2 – subparagraph 1 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) for signing grant agreements with applicants a maximum of three months from the date of informing applicants that they have been successful. |
(b) for signing grant agreements with applicants a maximum of one month from the date of informing applicants that they have been successful. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 281 Proposal for a regulation Article 187 – paragraph 2 – subparagraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The authorising officer by delegation shall report in his or her annual activity report on the average time taken to inform applicants and to sign grant agreements. In the event of the periods referred to in the first subparagraph being exceeded, the authorising officer by delegation shall give reasons and, where not duly justified in accordance with the second subparagraph, shall propose remedial action. |
The authorising officer by delegation shall report in his or her annual activity report on the average time taken to inform applicants and to sign grant agreements, as well as the longest and the shortest period, respectively. In the event of the periods referred to in the first subparagraph being exceeded, the authorising officer by delegation shall give reasons and, where not duly justified in accordance with the second subparagraph, shall propose remedial action. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 282 Proposal for a regulation Article 188 – paragraph 1 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) to bodies with a de jure or de facto monopoly or to bodies designated by the Member States, under their responsibility, where those Member States are in a de jure or de facto monopoly situation; |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission proposal foresees the possibility to award direct grants to entities mandated by the Member States to the cases of a de facto or de jure monopoly or where direct beneficiaries have been chosen for their technical competencies. The rapporteurs are not sufficiently convinced that the risk of extending grants without a call for proposals is justified in this case. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 283 Proposal for a regulation Article 188 – paragraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The exceptions referred to in point (c) and (f) of the first subparagraph shall be interpreted and applied restrictively by the Union institutions and bodies or the Member States. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 284 Proposal for a regulation Article 188 – paragraph 2 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The Union institutions and bodies or the Member States shall clearly define both the time frame and the scope of application for the exceptions referred to in point (c) and (f) of the first subparagraph. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 285 Proposal for a regulation Article 189 – paragraph 1 – point d – subparagraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The first subparagraph shall not apply to public bodies and the international organisations referred to in Article 151. |
The first subparagraph shall not apply to public bodies, Member State Organisations, and the international organisations referred to in Article 151. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 151 a new. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 286 Proposal for a regulation Article 189 – paragraph 1 – point e – subparagraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(e) a description of the action or work programme and an estimated budget which, where possible: |
(e) a description of the action or work programme and an estimated budget, which: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 287 Proposal for a regulation Article 189 – paragraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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2 a. The applicant shall indicate the sources and amounts of Union funding received or applied for the same action or part of the action or for its functioning during the same financial year as well as any other funding received or applied for the same action. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted from RAP Art. 196(4). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 288 Proposal for a regulation Article 191 – paragraph 5 – point c a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ca) Member State Organisations; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 151 a new. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 289 Proposal for a regulation Article 191 – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. The authorising officer responsible may, depending on a risk assessment, waive the obligation to verify the operational capacity of public bodies or international organisations. |
6. The authorising officer responsible may, depending on a risk assessment, waive the obligation to verify the operational capacity of public bodies, Member State organisations, or international organisations. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 151 a new. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 290 Proposal for a regulation Article 192 – paragraph 1 – point b a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(b a) to enable an evaluation thereof. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 291 Proposal for a regulation Article 200 – paragraph 5 – subparagraph 2 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Following the publication when requested by the European Parliament and the Council, the Commission shall forward them a report on: |
Following the publication, the Commission shall forward to the European Parliament and the Council a report on: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 292 Proposal for a regulation Article 201 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. The Union may establish financial instruments or provide budgetary guarantees or financial assistance backed by the general budget by means of a basic act. |
1. In order to achieve its objectives, the Union may establish financial instruments or provide budgetary guarantees or financial assistance backed by the general budget by means of a basic act where these prove to be the best way to achieve the Union objectives. The financial instruments shall be complementary to the other form of budgetary intervention. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 293 Proposal for a regulation Article 201 – paragraph 4 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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4a. The Court of Auditors shall have full access to any information related to the financial instruments, budgetary guarantees and financial assistance including by on-spot checks. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Unless provided otherwise in the basic act, the Court of Auditors shall be considered as the external auditor responsible for the projects and programmes supported by a financial instrument, a budgetary guarantee or a financial assistance. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 294 Proposal for a regulation Article 202 – paragraph -1 (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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-1. Financial instruments shall be used in accordance with the principles of sound financial management, transparency, proportionality, non-discrimination, equal treatment and subsidiarity, and in accordance with their objectives and, where applicable, the duration established in the basic act for those financial instruments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reinserted Art. 140(1) of Reg. 966/2012, which was deleted by the Commission. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 295 Proposal for a regulation Article 202 – paragraph 1 – point d | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(d) achieve a leverage or a multiplier effect, by mobilising a global investment exceeding the size of the Union contribution or guarantee. The target range of values for the leverage and multiplier effect shall be based on an ex-ante evaluation for the corresponding financial instrument or budgetary guarantee; |
(d) achieve a leverage or a multiplier effect, by mobilising a global investment exceeding the size of the Union contribution or guarantee. The target range of values for the leverage and multiplier effect shall be based on an impact assessment for the corresponding financial instrument or budgetary guarantee; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Consistent terminology with rapporteur's amendments to Art. 32. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 296 Proposal for a regulation Article 202 – paragraph 1 – point g | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(g) provide for any remuneration of the implementing entities or counterparts involved in the implementation to be performance based. Performance based fees shall comprise administrative fees to remunerate the entity or counterpart for the work carried out in the implementation of a financial instrument or budgetary guarantee and, where appropriate, policy related incentives to promote the achievement of the policy objectives or incentivise the financial performance of the financial instrument or budgetary guarantee. Exceptional expenses may be reimbursed; |
(g) provide for any remuneration of the implementing entities or counterparts involved in the implementation to be performance based. Performance based fees shall comprise administrative fees to remunerate the entity or counterpart for the work carried out in the implementation of a financial instrument or budgetary guarantee calculated on the basis of funds actually transferred, and, where appropriate, policy related incentives to promote the achievement of the policy objectives or incentivise the financial performance of the financial instrument or budgetary guarantee. Exceptional expenses may be reimbursed in duly justified cases; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 297 Proposal for a regulation Article 202 – paragraph 1 – point g a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ga) agreements and performance measures shall need to be well-designed and carefully implemented; the Commission shall not allow the calculation of administrative fees as a percentage of the cumulative Union contribution committed, including uncalled budgetary commitments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 298 Proposal for a regulation Article 202 – paragraph 1 – point h | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(h) be based on ex-ante evaluations, individually or as part of a programme, in line with Article 32. The ex-ante evaluation shall contain explanations concerning the choice of the type of financial operation taking into account the policy objectives pursued and the associated financial risks and savings for the budget of the Union. |
(h) be based on impact assessments, individually or as part of a programme, in line with Article 32. The impact assessment shall contain explanations concerning the choice of the type of financial operation taking into account the policy objectives pursued and the associated financial risks and savings for the budget of the Union. These assessments shall be reviewed and updated to take into account the effect of major socioeconomic changes on the rationale of the instrument or guarantee. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Consistent terminology with rapporteur's amendments to Art. 32. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 299 Proposal for a regulation Article 202 – paragraph 2 – subparagraph 1 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) after the end of the period of implementation of a financial instrument or budgetary guarantee, any outstanding amount originating in the Union budget shall be returned to the budget; |
(b) after the end of the period of implementation of a financial instrument or budgetary guarantee and taking into account the nature of that financial instrument or budgetary guarantee, any outstanding amount originating in the Union budget shall be returned to the budget; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In portfolio risk-sharing schemes, also portfolio life-time should be considered before returning funds to the EU budget. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 300 Proposal for a regulation Article 203 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Budgetary guarantees and financial assistance may generate a contingent liability for the Union exceeding the financial assets provided to cover the financial liability of the Union. |
2. Budgetary guarantees and financial assistance may generate a contingent liability for the Union which may only exceed the financial assets provided to cover the financial liability of the Union if provided for in a basic act establishing a guarantee and under the conditions set out therein. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This AM updates and replaces the original rapporteurs' AM 159. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 301 Proposal for a regulation Article 204 – paragraph 8 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) as a result of calls on a budgetary guarantee, the level of provisions for that budgetary guarantee falls below 30% of the provisioning rate provided for in paragraph 1, or it may fall below that rate within a year according to a risk assessment by the Commission; |
(a) as a result of calls on a budgetary guarantee, the level of provisions for that budgetary guarantee falls below 50 % of the provisioning rate provided for in paragraph 1, and again where it falls below 30 %, or where it may fall below any of these rates within a year according to a risk assessment by the Commission; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 302 Proposal for a regulation Article 204 – paragraph 8 – point b a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(b a) the amount of private capital leveraged is lower than the amount of the contributions from public sources. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 303 Proposal for a regulation Article 205 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. The provisions made to cover the financial liabilities arising from financial instruments, budgetary guarantees or financial assistance shall be held in a common provisioning fund directly implemented by the Commission. |
1. The provisions made to cover the financial liabilities arising from financial instruments, budgetary guarantees or financial assistance shall be held in a common provisioning fund directly implemented by the Commission. The Commission shall inform and consult the European Parliament on the operation of the common provisioning fund and the calculation of its provisioning rate. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 304 Proposal for a regulation Article 206 – paragraph 4 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
An independent evaluation of the adequacy of the guidelines shall be carried out every three years. |
An independent evaluation of the adequacy of the guidelines shall be carried out every three years and transmitted to the European Parliament and the Council. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 305 Proposal for a regulation Article 207 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission shall report annually on financial instruments, budgetary guarantees, financial assistance, contingent liabilities and the common provisioning fund in accordance with Article 242. |
The Commission shall report annually on financial instruments, including on the financial instruments governed by Article 210, budgetary guarantees, financial assistance, contingent liabilities and the common provisioning fund in accordance with Article 242. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The reporting requirements for financial instruments under shared implementation should be the same as for those under direct and indirect implementation. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 306 Proposal for a regulation Article 208 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Notwithstanding Article 201(1), financial instruments may be established, in duly justified cases, without being authorised by means of a basic act, provided that such instruments are included in the budget in accordance with point (e) of Article 50(1). |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 307 Proposal for a regulation Article 208 – paragraph 2 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Where financial instruments are combined within a single agreement with complementary support from the Union budget, including grants, this Title shall apply to the whole measure. The reporting shall be carried out in accordance with Article 242. |
2. Where financial instruments are combined within a single agreement with complementary support from the Union budget, including grants, the rules applicable to the funding method accounting for more than 50 % of the total funding shall apply to the whole measure. The reporting on the financial instrument part of the funding shall be carried out in accordance with Article 242. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 308 Proposal for a regulation Article 208 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. The Commission shall ensure a harmonised management of financial instruments in particular in the area of accounting, reporting, monitoring and financial risk management. |
3. The Commission shall ensure a harmonised and simplified management of financial instruments in particular in the area of accounting, reporting, monitoring and financial risk management. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 309 Proposal for a regulation Article 208 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. Where the Union participates in a financial instrument as a minority stakeholder, the Commission shall ensure compliance with this Title in accordance with the principle of proportionality, on the basis of the size and value of the participation of the Union in the instrument. Notwithstanding the foregoing, the Commission shall ensure compliance with Article 124. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 310 Proposal for a regulation Article 208 – paragraph 7 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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7a. The Commission shall, on an annual basis, report to the European Parliament and the Council on the efficiency and effectiveness of the financial instruments under the management modes referred to in points (a), (b) and (c) of Article 61(1). On its annual report, the Commission shall clearly demonstrate the added-value of the financial instruments, shall be able to identify the final beneficiaries of the funds and shall be able to list the projects financed by the financial instruments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 311 Proposal for a regulation Article 210 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. As regards contributions from funds under shared implementation to financial instruments established under this Section, the sector specific rules shall apply. Notwithstanding the foregoing, Managing Authorities may rely on an existing ex-ante evaluation, carried out in accordance with point (h) of Article 202(1), prior to contributing to an existing financial instrument. |
3. As regards contributions from funds under shared implementation to financial instruments established under this Section, the sector specific rules shall apply. Notwithstanding the foregoing, Managing Authorities may rely on an existing impact assessment, carried out in accordance with point (h) of Article 202(1), prior to contributing to an existing financial instrument. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Consistent terminology with rapporteur's amendments to Art. 32. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 312 Proposal for a regulation Article 213 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Financial assistance by the Union to Member States or third countries shall take the form of a loan or a credit line or any other instrument deemed appropriate to ensure the effectiveness of the support. To this end, the Commission shall be empowered, in the relevant basic act, to borrow the necessary funds on behalf of the Union on the capital markets or from financial institutions. |
1. Financial assistance by the Union to Member States or third countries shall be subject to pre-defined conditions and take the form of a loan or a credit line or any other instrument deemed appropriate to ensure the effectiveness of the support. To this end, the Commission shall be empowered, in the relevant basic act, to borrow the necessary funds on behalf of the Union on the capital markets or from financial institutions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 313 Proposal for a regulation Article 213 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. The financial assistance shall be directly implemented by the Commission. |
4. The financial assistance shall be directly implemented by the Commission, who shall report regularly to the European Parliament and the Council on the fulfilment of conditions and the evolution of financial assistance. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 314 Proposal for a regulation Article 213 – paragraph 5 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) ensuring that the beneficiary country regularly checks that the financing provided has been properly used, takes appropriate measures to prevent irregularities and fraud, and, if necessary, takes legal action to recover any funds provided under the Union financial assistance that have been misappropriated; |
(a) ensuring that the beneficiary country regularly checks that the financing provided has been properly used and that the conditions have been fulfilled, takes appropriate measures to prevent irregularities and fraud, and, if necessary, takes legal action to recover any funds provided under the Union financial assistance that have been misappropriated; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 315 Proposal for a regulation Article 215 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. Contributions shall not be used to directly or indirectly grant any personal advantage, in cash or in kind, to any individual member or member of staff of a European political party. Contributions shall not be used to directly or indirectly finance activities of third parties, in particular national political parties or political foundations at European or national level, whether in the form of grants, donations, loans or any other similar agreements. Contributions shall not be used for any of the purposes excluded by Article 22 of Regulation (EU, Euratom) No 1141/2014. |
3. Contributions shall not be used to directly or indirectly grant any personal advantage, in cash or in kind, to any individual member or member of staff of a European political party. Contributions shall not be used to directly or indirectly finance activities of third parties, in particular national political parties or political foundations at European or national level, whether in the form of grants, donations, loans or any other similar agreements. For the purposes of this Article, associated entities of European political parties at European level, such as youth and women organisations of these parties, shall not be regarded as third parties. Contributions shall not be used for any of the purposes excluded by Article 22 of Regulation (EU, Euratom) No 1141/2014. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM clarifies that European political parties under the new statute are still allowed to support their youth, women etc. organisations. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 316 Proposal for a regulation Article 215 – paragraph 6 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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6a. European political parties are allowed to build up reserves with the amount of their own resources exceeding 15 % of their annual reimbursable expenditure. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM clarifies that European political parties under the new statute are still allowed to build up reserves from their own resources. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 317 Proposal for a regulation Article 215 – paragraph 7 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7. If a European political foundation within the meaning of Regulation (EU, Euratom) No 1141/2014 realises a surplus of income over expenditure at the end of a financial year in which it received an operating grant, the part of that surplus corresponding to up to 25 % of the total income for that year may be carried over to the following year provided that it is used before the end of the first quarter of that following year. |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
An updated version of AM 170. The rapporteurs consider Article 215(7) should be moved to Article 186a (6) new. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 318 Proposal for a regulation Article 219 – paragraph 1 – point -a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(-a) financing not linked to costs of the relevant operations based on either of the following: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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i) the fulfilment of certain conditions ex ante; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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ii) the achievement of results measured by reference to the previously set milestones or through performance indicators. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification for amendments to Art. 121. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 319 Proposal for a regulation Article 219 – paragraph 1 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(e) financing not linked to costs of the relevant operations based on either of the following: |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
i) the fulfilment of certain conditions ex ante; |
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ii) the achievement of results measured by reference to the previously set milestones or through performance indicators. |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification for amendments to Art. 121. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 320 Proposal for a regulation Article 227 – title | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Trust Funds |
Union trust funds for external actions | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to par. 1 of this article. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 321 Proposal for a regulation Article 227 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. For emergency, post-emergency or thematic actions, the Commission may create, after informing the European Parliament and the Council, trust funds under an agreement concluded with other donors. The constitutive act of each trust fund shall define the objectives of the trust fund. The Commission decision establishing the trust fund shall include a description of the fund's objectives, the justification for its creation in accordance with paragraph 3, an indication of its duration and the preliminary agreements with other donors. |
1. Only in duly justified cases and for emergency, post-emergency or thematic actions, the Commission may propose to the European Parliament and the Council the creation, through a basic act and according to the ordinary legislative procedure, of trust funds for external actions under an agreement concluded with other donors. The basic act establishing each trust fund shall include a description of the fund's objectives, the justification for its creation in accordance with paragraph 3, the share of funding from sources other than the Union budget, whose ratio shall remain fixed over the entire duration of the trust fund an indication of its duration and the preliminary agreements with other donors. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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In no circumstances shall a trust fund be created within the Union. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Union trust funds in operation are marked by a lack of oversight by the EP and issues regarding commitments from the Union's budget being matched by other donors. Until these matters are resolved the rapporteurs consider it premature to extend their use to internal policies. Furthermore, project implementing organisations experience problems in trust funds with the co-financing of projects and therefore oppose their use within the Union. This AM takes into account suggestions from the Bundesarbeitsgemeinschaft der Freien Wohlfahrtspflege (German Social Welfare Organisations). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 322 Proposal for a regulation Article 227 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. The Commission shall submit its draft decisions concerning the establishment, the extension and the liquidation of a Union trust fund to the competent committee where provided for in the basic act under which the Union contribution to the Union trust fund is provided. |
2. The Commission shall submit its draft proposals concerning the establishment, the extension and the liquidation of a Union trust fund to the European Parliament and the Council. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See justification of rapporteurs' AM to par. 1. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 323 Proposal for a regulation Article 227 – paragraph 3 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) there is added value to the Union intervention: trust funds shall only be created and implemented at Union level where their objectives, in particular by reason of their scale or potential effects, may be better achieved at Union level than at national level; |
(a) it has been established by an impact assessment that there is added value to the Union intervention: trust funds shall only be created and implemented at Union level where their objectives, in particular by reason of their scale or potential effects, may be better achieved at Union level than at national level and cannot be achieved to the same extent through any other existing financial instrument; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM is based on a suggestion by Civil Society Europe. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 324 Proposal for a regulation Article 227 – paragraph 3 – point b a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ba) the objectives of Union trust funds for external action shall be aligned with the objectives of the Union instrument or budgetary item from which they are funded. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The AM is based on a suggestion by Civil Society Europe. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 325 Proposal for a regulation Article 227 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. A board chaired by the Commission shall be established for each Union trust fund to ensure the fair representation of the donors, and of the non-contributing Member States as observers, and to decide upon the use of the funds. The rules for composition of the board and its internal rules shall be laid down in the constitutive act of the trust fund adopted by the Commission and adhered to by the donors. Those rules shall include the requirement to have the positive vote of the Commission for the final decision on the use of the funds. |
4. A board chaired by the Commission shall be established for each Union trust fund to ensure the fair representation as observers of the donors, and of the non-contributing Member States, and where appropriate, of the European Parliament, and to decide upon the use of the funds. The rules for composition of the board and its internal rules shall be laid down in the constitutive act of the trust fund adopted by the Commission and adhered to by the donors. Those rules shall include the requirement to have the positive vote of the Commission for the final decision on the use of the funds. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 326 Proposal for a regulation Article 227 – paragraph 5 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Union trust funds shall be created for a limited duration determined in their constitutive act. This duration may be extended by a decision of the Commission upon request of the board of the trust fund concerned. |
Union trust funds shall be created for a limited duration determined in their constitutive act. This duration may be extended by the European Parliament and the Council acting according to the ordinary legislative procedure following a proposal by the Commission upon request of the board of the trust fund concerned. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 327 Proposal for a regulation Article 228 – title | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Implementation of trust funds |
Implementation of Union trust funds for external actions | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 328 Proposal for a regulation Article 228 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Union trust funds shall be implemented in accordance with the principles of sound financial management, transparency, proportionality, non-discrimination and equal treatment, and in accordance with the specific objectives defined in each constitutive act. |
1. Union trust funds shall be implemented in accordance with the principles of sound financial management, transparency, proportionality, non-discrimination and equal treatment, ensuring full respect of the budgetary scrutiny and control mechanism of the European Parliament and the Council, and in accordance with the specific objectives defined in each constitutive act. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 329 Proposal for a regulation Article 228 – paragraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 a. Any Union contribution shall be used in accordance with the objectives set out in the basic act under which the Union contribution to the Union trust fund is provided. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 330 Proposal for a regulation Article 228 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Actions financed under Union trust funds may be implemented directly by the Commission pursuant to point (a) of Article 61(1) and in indirect implementation with the entities pursuant to points (i), (ii), (iii), (v), and (vi) of Article 61(1)(c). |
2. Actions financed under Union trust funds may be implemented directly by the Commission pursuant to point (a) of Article 61(1) and in indirect implementation with the entities pursuant to points (i), (ii), (iii), (v), and (vi) of Article 61(1)(c) and shall comply with the financial rules. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 331 Proposal for a regulation Article 228 – paragraph 5 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Financial reporting on the operations carried out by each trust fund shall be established twice every year by the authorising officer. |
Financial reporting on the operations carried out by each trust fund shall be established twice every year by the authorising officer. In addition, the Commission shall report at least every six months on the implementation of each trust fund according to qualitative criteria, such as the nature of projects and programmes supported, the selection procedures, geographical and thematic priorities, the supervision of intermediaries and how the trust fund contributes to the fulfillment of the objectives foreseen in the basic act of the Union instruments contributing to its financing. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 332 Proposal for a regulation Article 228 – paragraph 5 – subparagraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The trust funds shall be subject to an independent external audit every year. |
The trust funds shall be subject to an independent external audit every year. The ECA shall have a right of scrutiny. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 333 Proposal for a regulation Article 228 – paragraph 5 – subparagraph 3 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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The trust funds shall be part of the discharge procedure in accordance with Article 319 TFEU. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 334 Proposal for a regulation Article 228 – paragraph 5 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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5 a. The Commission shall publish a detailed report on the activities supported by Union trust funds, as well as on their implementation and performance, by means of a working document attached to the draft budget every year in accordance with Article 39(6). | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 335 Proposal for a regulation Article 229 – paragraph 1 – point b a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ba) the third country complies with the fundamental principles of the Universal Declaration of Human Rights; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 336 Proposal for a regulation Article 229 – paragraph 1 – point d a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(da) the third country has provided for anti-corruption laws. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 337 Proposal for a regulation Article 230 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. For values below the thresholds laid down in Article 169(1) remunerated external experts, for assisting the institutions in the evaluation of grant applications, projects and tenders, and for providing opinions and advice in specific cases, may be selected on the basis of the procedure laid down in paragraph 3. |
1. For values below the thresholds laid down in Article 169(1) remunerated external experts, for assisting the institutions in the evaluation of grant applications, projects and tenders, and for providing opinions and advice in specific cases, may be selected on the basis of the procedure laid down in paragraph 3. They shall be subject to a Union tax. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 338 Proposal for a regulation Article 234 – paragraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The annual accounts shall be prepared for each financial year which shall run from 1 January to 31 December. These accounts shall be comprised of: |
The annual accounts shall be prepared for each financial year which shall run from 1 January to 31 December. These accounts shall comprise: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment on Art. 234 par. 1 a (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 339 Proposal for a regulation Article 234 – paragraph 1 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(a) the financial statements, which present financial information in accordance with the accounting rules referred to in Article 79; |
(a) the consolidated financial statements, which present the consolidation of the financial information contained in the financial statements of the institutions financed by the budget, those of the bodies referred to in Article 69 and of other bodies whose accounts are required to be consolidated in accordance with the accounting rules referred to in Article 79; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment on Art. 234 par. 1 a (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 340 Proposal for a regulation Article 234 – paragraph 1 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(b) the budget accounts which present the information contained in the budget accounts of the institutions; |
(b) the aggregated budgetary accounts which present the information contained in the budgetary accounts of the institutions; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment on Art. 234 par. 1 a (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 341 Proposal for a regulation Article 234 – paragraph 1 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(c) the consolidated annual accounts which present, in accordance with the accounting rules referred to in Article 79 and in particular with the materiality principle, the consolidation of the financial information contained in the financial statements and the budget accounts of the bodies referred to in Article 69 and of other bodies meeting the accounting consolidation criteria. |
deleted | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment on Art. 234 par. 1 a (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 342 Proposal for a regulation Article 234 – paragraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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1 a. The Commission shall publish annually a long-term cash flow forecast spanning a seven- to ten-year time horizon, including information on budgetary ceilings, payment needs, capacity constraints and, where applicable, potential decommitments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In line with the suggestions of the ECA (see Opinion No 1/2017), the rapporteurs suggest to 'restructure' the accounts, with the inclusion of a long-term cash flow forecast to assist stakeholders in assessing future payment requirements and budgetary priorities. The existing definition of the annual accounts is also retained. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 343 Proposal for a regulation Article 235 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. The accounting officer shall, after the close of the financial year and up to the date of transmission of the general accounts, make any adjustments which, without involving disbursement or collection in respect of that year, are necessary for a fair presentation of those accounts. Such adjustments shall comply with the accounting rules referred to in Article 79. |
3. The accounting officer shall, after the close of the financial year and up to the date of transmission of the general accounts, make any adjustments which, without involving disbursement or collection in respect of that year, are necessary for a true and fair view of those accounts. Such adjustments shall comply with the accounting rules referred to in Article 79. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"True and fair view" is the commonly accepted terminology. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 344 Proposal for a regulation Article 237 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. The accounting officers of the other institutions and bodies referred to in Article 234 shall send their provisional accounts to the accounting officer of the Commission and to the Court of Auditors by 1 March of the following year. |
1. The accounting officers of all Union institutions and bodies shall send their provisional accounts to the Court of Auditors by 1 March of the following year. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendments to Art. 237 par. 3 a (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 345 Proposal for a regulation Article 237 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. The accounting officer of the Commission shall consolidate those provisional accounts with the Commission’s provisional accounts and shall send, via electronic means, to the Court of Auditors, by 31 March of the following year, the provisional accounts of the Commission and the consolidated provisional accounts of the Union. |
3. The accounting officer of the Commission shall consolidate those provisional accounts with the Commission’s provisional accounts and shall send, via electronic means, to the Court of Auditors, by 31 March of the following year, the consolidated provisional accounts of the Union. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendments to Art. 237 par. 3 a (new). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 346 Proposal for a regulation Article 237 – paragraph 3 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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3 a. The consolidated provisional accounts of the Union shall also include an estimation of the level of error in Union expenditure based on a consistent methodology. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In accordance with suggestions made by the ECA (see par. 13 and 108 of Opinion No 1/2017), the rapporteurs consider that the ECA should also cover the provisional accounts of the Union. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 347 Proposal for a regulation Article 238 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. The Court of Auditors shall, by 1 June, make its observations on the provisional accounts of the institutions other than the Commission and each body referred to in Article 234, and, by 15 June, make its observations on the provisional accounts of the Commission and the consolidated provisional accounts of the Union. |
1. The Court of Auditors shall, by 15 May of year n+1, make its observations on the provisional accounts of the institutions and each body referred to in Article 234, and, by 1 June of year n+1, make its observations on the consolidated provisional accounts of the Union. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 238 par. 2 - subpar. 2. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 348 Proposal for a regulation Article 238 – paragraph 2 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The accounting officers of the other institutions and bodies referred to in Article 234 shall send, by 15 June, the required accounting information for consolidation purposes to the accounting officer of the Commission, in the manner and format laid down by the latter. |
The accounting officers of the other institutions and bodies referred to in Article 234 shall send, by 1 June, the required accounting information for consolidation purposes to the accounting officer of the Commission, in the manner and format laid down by the latter. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 238 par. 2 - subpar. 2. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 349 Proposal for a regulation Article 238 – paragraph 2 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The institutions other than the Commission, and each of the bodies referred to in Article 234, shall send their final accounts to the accounting officer of the Commission, the Court of Auditors, the European Parliament and the Council by 1 July. |
The institutions other than the Commission, and each of the bodies referred to in Article 234, shall send their final accounts to the accounting officer of the Commission, the Court of Auditors, the European Parliament and the Council by 15 June. By the same date, after approving its own final accounts, the Commission shall transmit them electronically to the European Parliament, the Council and the ECA. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteurs consider that there is scope to shorten the proposed timescale with regard to the approval and transmission of the final accounts. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 350 Proposal for a regulation Article 239 – paragraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. By 31 July of the following year the Commission shall communicate to the European Parliament and the Council an integrated set of financial and accountability reports which includes: |
1. By 31 March of the following year the Commission shall communicate to the European Parliament and the Council an integrated set of financial and accountability reports which includes: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Moving the date for the transmission of these reports from 30 June to 31 July, thus after the start of the summer recess, is irreconcilable with the EP's and the CONT Committee's internal procedures. On the contrary, the rapporteurs suggest advancing the deadline to 31 March. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 351 Proposal for a regulation Article 239 – paragraph 1 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
a) the consolidated annual accounts as referred to in Article 238; |
a) the consolidated annual accounts as referred to in Article 238 with a long-term cash flow forecast; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 239 par. 1 - point c. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 352 Proposal for a regulation Article 239 – paragraph 1 – point b – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
b) the annual management and performance report providing for: |
b) a single accountability report providing for: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 239 par. 1 - point c. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 353 Proposal for a regulation Article 239 – paragraph 1 – point b – point i a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(i a) a governance statement, providing information on the key governance systems of the Union; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 239 par. 1 - point c. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 354 Proposal for a regulation Article 239 – paragraph 1 – point b – point i b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(i b) an evaluation of the progress towards the achievement of policy objectives which have been monitored with performance indicators referred to in Article 31; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 239 par. 1 - point c. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 355 Proposal for a regulation Article 239 – paragraph 1 – point b – point i c (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(i c) an assessment of the extent to which spending is affected by irregularities with its own estimate of the level of error and, separately, the amount of Union expenditure it envisages to recuperate as recoveries or financial corrections linked to the financial year concerned; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 239 par. 1 - point c. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 356 Proposal for a regulation Article 239 – paragraph 1 – point b – point ii a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ii a) a report on the role and conclusions of the internal audit committee as referred to in Article 120 a. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 239 par. 1 - point c. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 357 Proposal for a regulation Article 239 – paragraph 1 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
c) the report on the preventive and corrective actions covering the EU budget, which shall present the financial impact of the actions taken to protect the EU budget from expenditure in breach of law; |
c) the report on the preventive and corrective actions covering the EU budget, which shall provide for an estimate of the level of irregularity present in the initial or approved claims for reimbursement and present the financial impact of the actions taken to protect the EU budget from expenditure in breach of law; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteurs believe that the consolidated accounts should be accompanied by a single accountability report providing accounting information, a governance statement, a broad overview of spending and activities of the Union, an evaluation of the progress towards achieving objectives set, an assessment to the extent in which spending is affected by irregularities, as well as a report on the role and conclusions of the internal audit committee. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 358 Proposal for a regulation Article 239 – paragraph 1 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
e) the report on the internal audits as referred to in Article 116(7); |
e) the report on the internal audits as referred to in Article 116(4); | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Correction. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 359 Proposal for a regulation Article 241 – paragraph 1 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
They shall make the report available to the European Parliament, the Council and the Court of Auditors, by 31 March of the following financial year. |
They shall make the report available to the European Parliament, the Council and the Court of Auditors, by 1 March of the following financial year. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Consistent alignment of reporting duties. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 360 Proposal for a regulation Article 242 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission shall report annually to the European Parliament and to the Council on financial instruments, budgetary guarantees, financial assistance, contingent liabilities and the common provisioning fund in accordance with paragraphs 4 and 5 of Article 39 and with point (d) of Article 50(1). That information shall be made available to the Court of Auditors at the same time. |
The Commission shall report annually to the European Parliament and to the Council on financial instruments, budgetary guarantees, financial assistance, contingent liabilities and the common provisioning fund as of 30 June of the year of publication in accordance with paragraphs 4 and 5 of Article 39 and with point (d) of Article 50(1). That information shall be made available to the Court of Auditors at the same time. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteur's welcome the proposal from the Commission to merge all reporting requirements into a single document attached to the draft budget. The document should provide the same level of information as the current reports, and provide a clear depiction of the situation as of 30 June of the year of publication. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 361 Proposal for a regulation Article 244 – title | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Reporting on Trust Funds |
Reporting on Union trust funds for external actions | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendments to Art. 227. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 362 Proposal for a regulation Article 244 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In accordance with Article 39(5), the Commission shall report annually to the European Parliament and to the Council on the activities supported by Union Trust Funds, on their implementation and performance, as well as on their accounts. |
In accordance with Article 39(6), the Commission shall report annually to the European Parliament and to the Council on the activities supported by the Union trust funds for external actions, on their implementation and performance, as well as on their accounts. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendments to Art. 227. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 363 Proposal for a regulation Article 247 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. The examination by the Court of Auditors of whether all revenue has been received and all expenditure incurred in a lawful and proper manner shall have regard to the Treaties, the budget, this Regulation, the delegated acts adopted pursuant to this Regulation and all other acts adopted pursuant to the Treaties. This examination shall take account of the multiannual character of programmes and related supervisory and control systems. |
1. The examination by the Court of Auditors of whether all revenue has been received and all expenditure incurred in a lawful and proper manner shall have regard to the Treaties, the budget, this Regulation, the delegated acts adopted pursuant to this Regulation and all other acts adopted pursuant to the Treaties. This examination may take account of the multiannual character of programmes and related supervisory and control systems. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
As pointed out by the ECA (see par. 106-108 of Opinion No 1/2017), the newly introduced wording from the Commission impinges on the Court's audit methodology, which is a matter for the Court to decide. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 364 Proposal for a regulation Article 249 – paragraph 1 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Commission, the other institutions, the bodies administering revenue or expenditure on the Union’s behalf and recipients shall afford the Court of Auditors all the facilities and give it all the information which the Court of Auditors considers necessary for the performance of its task. They shall place at the disposal of the Court of Auditors all documents concerning the award and performance of contracts financed by the budget and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the budgetary and financial outturn report on the basis of records or on-the-spot auditing and, for the same purposes, all documents and data created or stored electronically. |
The Commission, the other institutions, the bodies administering revenue or expenditure on the Union’s behalf and recipients shall afford the Court of Auditors all the facilities and give it all the information which the Court of Auditors considers necessary for the performance of its task. They shall place at the disposal of the Court of Auditors, at its request, all documents concerning the award and performance of contracts financed by the budget and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the budgetary and financial outturn report on the basis of records or on-the-spot auditing and, for the same purposes, all documents and data created or stored electronically. The right of access of the ECA shall include access to the IT system used for the management of revenue and expenditure subject to its audit. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
See rapporteur's amendment to Art. 249 par. 7. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 365 Proposal for a regulation Article 249 – paragraph 7 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7. Use of integrated computer systems shall not have the effect of reducing access by the Court of Auditors to the supporting documents. |
7. Use of integrated computer systems shall not have the effect of reducing access by the Court of Auditors to the supporting documents. Whenever technically possible, electronic access to data and documents necessary for the audit shall be given to the ECA for use on its own premises. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The rapporteurs propose amendments to Art. 249 in order to ensure the ECA has a clear right of access to IT system necessary to perform its audit. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 366 Proposal for a regulation Article 250 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. The Court of Auditors shall transmit to the Commission and the institutions concerned, by 15 June, any observations which are, in its opinion, such that they should appear in the annual report. Those observations shall remain confidential and shall be subject to an adversarial procedure. Each institution shall address its reply to the Court of Auditors by 15 October. The replies of institutions other than the Commission shall be sent to the Commission at the same time. |
1. The Court of Auditors shall transmit to the Commission and the institutions concerned, by 30 June, any observations which are, in its opinion, such that they should appear in the annual report to enable the institutions concerned to comment upon them. Those observations shall remain confidential. Each institution shall address its reply to the Court of Auditors by 15 July. The replies of institutions other than the Commission shall be sent to the Commission at the same time. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Correction to Amendment 205. In light of the experience of 2016, a more efficient and timely production of the ECA's annual report could be achieved on a regular basis, if the deadline for the Commission and other institutions to provide their annual accounts and related information was adjusted accordingly. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 367 Proposal for a regulation Article 250 – paragraph 3 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Court of Auditors shall take all necessary steps to ensure that the replies of each institution to its observations are published next to or after each observation to which they relate. |
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The prerogatives of the ECA in how they draft and present their special reports should be maintained rather than predetermined by this proposal. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 368 Proposal for a regulation Article 251 – paragraph 1 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Court of Auditors shall transmit to the institution or the body concerned any observations which are, in its opinion, such that they should appear in a special report. Those observations shall remain confidential and shall be subject to an adversarial procedure. |
The Court of Auditors shall transmit to the institution or the body concerned any observations which are, in its opinion, such that they should appear in a special report to enable the institution or the body concerned to comment upon them. Those observations shall remain confidential. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 369 Proposal for a regulation Article 251 – paragraph 1 – subparagraph 3 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Upon request of the ECA or the institution or the body concerned, the replies may be examined by the European Parliament. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
In order to increase the transparency of the procedure, particularly in cases of delay, the replies of the institution or the body concerned may be subject to consideration by the European Parliament. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 370 Proposal for a regulation Article 251 – paragraph 1 – subparagraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The Court of Auditors shall take all necessary steps to ensure that the replies to its observations from each institution or body concerned are published next to or after each observation to which they relate, and publish the timeline for the drawing up of the special report. |
The Court of Auditors shall take all necessary steps to ensure that the replies to its observations from each institution or body concerned are published together with the special report. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The prerogatives of the ECA in how they draft and present their special reports should be maintained rather than predetermined in this proposal. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 371 Proposal for a regulation Article 256 – paragraph 2 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The administrative appropriations covered by this Title shall be those set out in Article 45(3). |
The administrative appropriations covered by this Title shall be those set out in Article 45(3) and those of the other institutions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The definition of administrative appropriations should not only refer to the Commission's administrative expenditure (Art. 45(3)), but include that of the other institutions as well. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 372 Proposal for a regulation Article 258 – paragraph 3 – subparagraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
If the European Parliament and/or the Council raise duly justified concerns within that four-week period, that period shall be extended once by two weeks. |
If the European Parliament and/or the Council raise concerns within that four-week period, that period shall be extended once by two weeks. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 373 Proposal for a regulation Article 258 – paragraph 5 – subparagraph 1 – point a a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(aa) any exchange of land or buildings; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 374 Proposal for a regulation Article 258 – paragraph 5 – subparagraph 1 – point b a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(ba) the acquisition, structural renovation, construction of buildings or any project combining these elements to be implemented in the same timeframe, exceeding EUR 1 000 000 in the case that the price represents more than 110 % of the local price or rent index of comparable properties; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 375 Proposal for a regulation Article 258 – paragraph 5 – subparagraph 1 – point b b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(bb) the sale of land or buildings in the case that the price represents less than 90 % of the local price index of comparable properties; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 376 Proposal for a regulation Article 259 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. The early information and prior approval procedure set out in paragraphs 1 to 5 of Article 258 shall not apply to residential buildings. The European Parliament and the Council may request from the institution in charge any information related to residential buildings. |
2. The early information and prior approval procedure set out in paragraphs 1 to 5 of Article 258 shall also apply to residential buildings if the acquisition, structural renovation, construction of buildings or any project combining these elements is exceeding EUR 1 000 000 and the price is above of 110% of the local price or rent index of comparable properties. The European Parliament and the Council may request from the institution in charge any information related to residential buildings. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 377 Proposal for a regulation Article 261 – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Text proposed by the Commission |
Amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. A delegated act shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or the Council. |
6. A delegated act shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of three months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or the Council. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 378 Proposal for a regulation Article 262 – paragraph 1 – point 2 Regulation (EC) No 2012/2002 Article 4 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 379 Proposal for a regulation Article 263 – paragraph 1 – point 1 Regulation (EU) No 1296/2013 Article 5 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 380 Proposal for a regulation Article 263 – paragraph 1 – point 1 a (new) Regulation (EU) No 1296/2013 Article 5 – paragraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 381 Proposal for a regulation Article 263 – paragraph 1 – point 2 Regulation (EU) No 1296/2013 Article 14 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 382 Proposal for a regulation Article 263 – paragraph 1 – point 3 Regulation (EU) No 1296/2013 Article 19 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 383 Proposal for a regulation Article 263 – paragraph 1 – point 4 Regulation (EU) No 1296/2013 Article 25 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 384 Proposal for a regulation Article 263 – paragraph 1 – point 4 a (new) Regulation (EU) No 1296/2013 Article 32 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 385 Proposal for a regulation Article 263 – paragraph 1 – point 5 Regulation (EU) No 1296/2013 Article 33 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment seeks to maintain the possibilities for reallocation of funds given by the existing regulation and the controls provided by the use of delegated acts. It simply deletes the percentages and the reference to the mid-term evaluation. Article 13(1) requires this evaluation to be carried out by 1 July 2017. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 386 Proposal for a regulation Article 263 – paragraph 1 – point 5 a (new) Regulation (EU) No 1296/2013 Article 34 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 387 Proposal for a regulation Article 263 – paragraph 1 – point 5 b (new) Regulation (EU) No 1296/2013 Article 34 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 388 Proposal for a regulation Article 263 – paragraph 1 – point 5 c (new) Regulation (EU) No 1296/2013 Article 34 – paragraph 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 389 Proposal for a regulation Article 264 – paragraph 1 – point 1 Regulation (EU) No 1301/2013 Article 3 – paragraph 1 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 390 Proposal for a regulation Article 264 – paragraph 1 – point 1 a (new) Regulation (EU) No 1301/2013 Article 3 – paragraph 1 – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 391 Proposal for a regulation Article 264 – paragraph 1 – point 2 Regulation (EU) No 1301/2013 Article 5 – paragraph 9 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 392 Proposal for a regulation Article 264 – paragraph 1 – point 3 Regulation (EU) No 1301/2013 Annex I – table on Social infrastructure | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 393 Proposal for a regulation Article 265 – paragraph 1 – point 1 – point a a (new) Regulation (EU) No 1303/2013 Article 2 – point 11 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Repayable advances (“avances récupérables”) are widely used instruments in several members States to support early-stage projects mainly in the innovation sector and they have the features of financial instruments. They are still neither defined nor included in the definition of financial instruments as set out in the Common Provisions and the financial regulations. This legal vacuum should be urgently addressed all the more that repayable advances are explicitly defined as loans and thus risk-sharing instruments in the EU State Aid regulation. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 394 Proposal for a regulation Article 265 – paragraph 1 – point 1 – point b Regulation (EU) No 1303/2013 Article 2 – point 31 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 395 Proposal for a regulation Article 265 – paragraph 1 – point 4 Regulation (EU) No 1303/2013 Article 9 – subparagraph 2 a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 396 Proposal for a regulation Article 265 – paragraph 1 – point 6 Regulation (EU) No 1303/2013 Article 30 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 397 Proposal for a regulation Article 265 – paragraph 1 – point 8 Regulation (EU) No 1303/2013 Article 34 – paragraph 3 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 398 Proposal for a regulation Article 265 – paragraph 1 – point 8 Regulation (EU) No 1303/2013 Article 34 – paragraph 3 – point a a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 399 Proposal for a regulation Article 265 – paragraph 1 – point 8 Regulation (EU) No 1303/2013 Article 34 – paragraph 3 – point f | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 400 Proposal for a regulation Article 265 – paragraph 1 – point 10 – point a Regulation (EU) No 1303/2013 Article 37 – paragraph 2 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 401 Proposal for a regulation Article 265 – paragraph 1 – point 10 – point b a (new) Regulation (EU) No 1303/2013 Article 37 – paragraph 8 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 402 Proposal for a regulation Article 265 – paragraph 1 – point 11 – point a Regulation (EU) No 1303/2013 Article 38 – paragraph 1 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 403 Proposal for a regulation Article 265 – paragraph 1 – point 11 – point b – point i Regulation (EU) No 1303/2013 Article 38 – paragraph 4 – subparagraph 1 – point b – point iii | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 404 Proposal for a regulation Article 265 – paragraph 1 – point 11 – point b – point i Regulation (EU) No 1303/2013 Article 38 – paragraph 4 – subparagraph 1 – point b – point iii – indent 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 405 Proposal for a regulation Article 265 – paragraph 1 – point 11 – point b – point i Regulation (EU) No 1303/2013 Article 38 – paragraph 4 – subparagraph 1 – point b – point iii – indent 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 406 Proposal for a regulation Article 265 – paragraph 1 – point 11 – point b – point i Regulation (EU) No 1303/2013 Article 38 – paragraph 4 – subparagraph 1 – point b – point iii – indent 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 407 Proposal for a regulation Article 265 – paragraph 1 – point 11 – point b – point i Regulation (EU) No 1303/2013 Article 38 – paragraph 4 – subparagraph 1 – point b – point iii – indent 5 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 408 Proposal for a regulation Article 265 – paragraph 1 – point 11 – point b – point i Regulation (EU) No 1303/2013 Article 38 – paragraph 4 – subparagraph 1 – point b – point iii – indent 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 409 Proposal for a regulation Article 265 – paragraph 1 – point 11 – point b – point ii Regulation (EU) No 1303/2013 Article 38 – paragraph 4 – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 410 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 411 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 412 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 413 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 5 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 414 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 415 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 7 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 416 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 8 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 417 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 12 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 418 Proposal for a regulation Article 265 – paragraph 1 – point 13 Regulation (EU) No 1303/2013 Article 39a – paragraph 13 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 419 Proposal for a regulation Article 265 – paragraph 1 – point 14 – point a Regulation (EU) No 1303/2013 Article 40 – paragraph 1 – subparagraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The EIB and other financial institutions should have responsibilities regarding achievement of results and reporting of performance of the financial instruments under ESIF which they manage as it is required from beneficiaries of grants or other managers of ESIF financial instruments. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 420 Proposal for a regulation Article 265 – paragraph 1 – point 14 – point a Regulation (EU) No 1303/2013 Article 40 – paragraph 1 – subparagraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 421 Proposal for a regulation Article 265 – paragraph 1 – point 14 – point a Regulation (EU) No 1303/2013 Article 40 – paragraph 2 – subparagraph 2 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 422 Proposal for a regulation Article 265 – paragraph 1 – point 15 a (new) Regulation (EU) No 1303/2013 Article 41 – paragraph 1 – point c | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
It is proposed to lower the limit from 85% to 60 % applied for third and subsequent tranches, as it is one of the factors influencing the lack of funds in the middle of implementation of national financial instruments. Such amendment would increase the efficiency of the Fund of Fund’s operation, ease the pressure on national budgets (as payments to these funds are made ex-ante by the Managing authority) and ensure the smooth process of implementation with less risk of pauses in the middle of the process. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 423 Proposal for a regulation Article 265 – paragraph 1 – point 15 b (new) Regulation (EU) No 1303/2013 Article 42 – paragraph 3 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 424 Proposal for a regulation Article 265 – paragraph 1 – point 16 Regulation (EU) No 1303/2013 Article 42 – paragraph 5 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 425 Proposal for a regulation Article 265 – paragraph 1 – point 17 Regulation (EU) No 1303/2013 Article 43a – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 426 Proposal for a regulation Article 265 – paragraph 1 – point 17 Regulation (EU) No 1303/2013 Article 43 a – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 427 Proposal for a regulation Article 265 – paragraph 1 – point 17 Regulation (EU) No 1303/2013 Article 43a – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
It is crucial that also national and regional promotional banks are covered by this regulation. In Germany for instance, financial instruments are processed almost exclusively via promotional banks. The COM proposal has only mentioned “private investors” (referring to the new state aid concept), whereas the previous regulation explicitly mentioned also “public investors under the market economy principle”. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 428 Proposal for a regulation Article 265 – paragraph 1 – point 17 Regulation (EU) No 1303/2013 Article 43a – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 429 Proposal for a regulation Article 265 – paragraph 1 – point 17 Regulation (EU) No 1303/2013 Article 43a – paragraph 4 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 430 Proposal for a regulation Article 265 – paragraph 1 – point 18 Regulation (EU) No 1303/2013 Article 44 – paragraph 1 – point b | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 431 Proposal for a regulation Article 265 – paragraph 1 – point 21 Regulation (EU) No 1303/2013 Article 57 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 432 Proposal for a regulation Article 265 – paragraph 1 – point 22 – point a a (new) Regulation (EU) No 1303/2013 Article 58 – paragraph 1 – point f | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 433 Proposal for a regulation Article 265 – paragraph 1 – point 23 – point a a (new) Regulation (EU) No 1303/2013 Article 59 – paragraph 1 b (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 434 Proposal for a regulation Article 265 – paragraph 1 – point 23 a (new) Regulation (EU) No 1303/2013 Article 61 – paragraph 1 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(CELEX:32013R1303) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 435 Proposal for a regulation Article 265 – paragraph 1 – point 25 – point b Regulation (EU) No 1303/2013 Article 65 – paragraph 11 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 436 Proposal for a regulation Article 265 – paragraph 1 – point 26 – point a – point ii Regulation (EU) No 1303/2013 Article 67 – paragraph 1 – point e | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 437 Proposal for a regulation Article 265 – paragraph 1 – point 26 – point b Regulation (EU) No 1303/2013 Article 67 – paragraph 2 a – subparagraph 1 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 438 Proposal for a regulation Article 265 – paragraph 1 – point 26 – point c – point ii Regulation (EU) No 1303/2013 Article 67 – paragraph 5 – subparagraph 1 a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 439 Proposal for a regulation Article 265 – paragraph 1 – point 29 – point a Regulation (EU) No 1303/2013 Article 70 – paragraph 1a – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 440 Proposal for a regulation Article 265 – paragraph 1 – point 29 – point c Regulation (EU) No 1303/2013 Article 70 – paragraph 2a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 441 Proposal for a regulation Article 265 – paragraph 1 – point 36 Regulation (EU) No 1303/2013 Article 98 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 442 Proposal for a regulation Article 265 – paragraph 1 – point 37 – point b Regulation (EU) No 1303/2013 Article 102 – paragraph 6a – subparagraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 443 Proposal for a regulation Article 265 – paragraph 1 – point 39 Regulation (EU) No 1303/2013 Article 105 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 444 Proposal for a regulation Article 265 – paragraph 1 – point 40 – point c Regulation (EU) No 1303/2013 Article 106 – subparagraph 1 – point 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 445 Proposal for a regulation Article 265 – paragraph 1 – point 40 – point d Regulation (EU) No 1303/2013 Article 106 – subparagraph 1 – points 6 and 7 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 446 Proposal for a regulation Article 265 – paragraph 1 – point 40 – point e a (new) Regulation (EU) No 1303/2013 Article 106 – subparagraph 1 – point 8 – point ca (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 447 Proposal for a regulation Article 265 – paragraph 1 – point 46 Regulation (EU) No 1303/2013 Article 115 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 448 Proposal for a regulation Article 265 – paragraph 1 – point 47 – point a Regulation (EU) No 1303/2013 Article 119 – paragraph 1 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 449 Proposal for a regulation Article 265 – paragraph 1 – point 59 a (new) Regulation (EU) No 1303/2013 Article 148 – paragraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(CELEX:32013R1303) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
This involves raising the thresholds below which an operation is not subject to more than one audit (single audit) before presentation of the final expenditure accounts. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 450 Proposal for a regulation Article 265 – paragraph 1 – point 59 b (new) Regulation (EU) No 1303/2013 Article 149 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 451 Proposal for a regulation Article 265 – paragraph 1 – point 60 Regulation (EU) No 1303/2013 Article 152 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 452 Proposal for a regulation Article 265 – paragraph 1 – point 61 a (new) Regulation (EU) No 1303/2013 Annex XII – subsection 2.1 – point 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 453 Proposal for a regulation Article 265 – paragraph 1 – point 61 b (new) Regulation (EU) No 1303/2013 Annex XII – subsection 2.2 – point 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 454 Proposal for a regulation Article 265 – paragraph 1 – point 61 c (new) Regulation (EU) No 1303/2013 Annex XII – subsection 2.2 – point 5 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 455 Proposal for a regulation Article 265 – paragraph 1 – point 61 d (new) Regulation (EU) No 1303/2013 Annex XII – subsection 2.2 – point 5 – point a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 456 Proposal for a regulation Article 266 – paragraph 1 – point 1 Regulation (EU) No 1304/2013 Article 13 – paragraph 2 – subparagraph 1 a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 457 Proposal for a regulation Article 266 – paragraph 1 – point 2 – point -a (new) Regulation (EU) No 1304/2013 Article 14 – paragraph 1 – subparagraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 458 Proposal for a regulation Article 266 – paragraph 1 – point 2 – point a Regulation (EU) No 1304/2013 Article 14 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
COM shifts text on flat rate and lump sum financing from the ESF to the Common Provision Regulation. For user-friendliness for the ESF beneficiaries we insist that all simplified cost options are explained inside the ESF Regulation. For beneficiaries this is more user friendly and simpler. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 459 Proposal for a regulation Article 266 – paragraph 1 – point 2 – point a a (new) Regulation (EU) No 1304/2013 Article 14 – paragraph 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 460 Proposal for a regulation Article 266 – paragraph 1 – point 2 – point a b (new) Regulation (EU) No 1304/2013 Article 14 – paragraph 3 a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 461 Proposal for a regulation Article 266 – paragraph 1 – point 2 – point b Regulation (EU) No 1304/2013 Article 14 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
COM shifts text on flat rate and lump sum financing from the ESF to the Common Provision Regulation. For user-friendliness for the ESF beneficiaries we insist that all simplified cost options are explained inside the ESF Regulation. For beneficiaries this is more user friendly and simpler. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 462 Proposal for a regulation Article 266 – paragraph 1 – point 3 Regulation (EU) No 1304/2013 Annex 1 – paragraph 1 – subparagraph 5 – indent 3 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beneficiary organisations have informed us that participants feel uncomfortable with giving information on third persons, in this case household members. We support their request to remove them from the reporting. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 463 Proposal for a regulation Article 266 – paragraph 1 – point 3 Regulation (EU) No 1304/2013 Annex 1 – paragraph 1 – subparagraph 5 – indent 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The collection of information on third persons that live in a household can be sensitive and is therefore usually not specified by participants. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 464 Proposal for a regulation Article 266 – paragraph 1 – point 3 Regulation (EU) No 1304/2013 Annex 1 – paragraph 1 – subparagraph 5 – indent 5 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
The collection of information on third persons that live in a household can be sensitive and is therefore usually not specified by participants. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 465 Proposal for a regulation Article 266 – paragraph 1 – point 3 Regulation (EU) No 1304/2013 Annex I – point 1 – subparagraph 6 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Justification | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Technical amendment made necessary by the proposed deletion of the previous three indents. See previous amendments for further explanations about the said deletions. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 466 Proposal for a regulation Article 267 – paragraph 1 – point 1 – point a Regulation (EU) No 1305/2013 Article 2 – paragraph 1 – subparagraph 2 – point n | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 467 Proposal for a regulation Article 267 – paragraph 1 – point 1 – point c Regulation (EU) No 1305/2013 Article 2 – paragraph 1 – subparagraph 2 – point s | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Amendment 468 Proposal for a regulation Article 267 – paragraph 1 – point 2 a (new) Regulation (EU) No 1305/2013 Article 11 – paragraph 1 – point a – point i | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(In Article 267(1) of the COM proposal, there is no point 3 as such. In point 2, the text of the basic act is incorrectly numbered as point 3. This means that the subsequent numbering of the points in that paragraph is also incorrect) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 469 Proposal for a regulation Article 267 – paragraph 1 – point 2 b (new) Regulation (EU) No 1305/2013 Article 14 – paragraph 4 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(CELEX:32013R1305) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 470 Proposal for a regulation Article 267 – paragraph 1 – point 2 c (new) Regulation (EU) No 1305/2013 Article 15 – paragraph 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(CELEX:32013R1305. In Article 267(1) of the COM proposal, there is no point 3 as such. In point 2, the text of the basic act is incorrectly numbered as point 3. This means that the subsequent numbering of the points in that paragraph is also incorrect) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 471 Proposal for a regulation Article 267 – paragraph 1 – point 2 d (new) Regulation (EU) No 1305/2013 Article 15 – paragraph 3 – subparagraph 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(CELEX:32013R1305In Article 267(1) of the COM proposal, there is no point 3 as such. In point 2, the text of the basic act is incorrectly numbered as point 3. This means that the subsequent numbering of the points in that paragraph is also incorrect) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 472 Proposal for a regulation Article 267 – paragraph 1 – point 2 e (new) Regulation (EU) No 1305/2013 Article 16 – paragraph 1 – introductory part | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(CELEX:32013R1305In Article 267(1) of the COM proposal, there is no point 3 as such. In point 2, the text of the basic act is incorrectly numbered as point 3. This means that the subsequent numbering of the points in that paragraph is also incorrect) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amendment 473 Proposal for a regulation Article 267 – paragraph 1 – point 2 f (new) Regulation (EU) No 1305/2013 Article 16 – paragraph 3 – subparagraph 1a (new) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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