
CHAPTER I
Article 1 
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Article 2 
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Article 3 
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Article 4 

1. In accordance with Article 7(4) of Regulation (EU) No 1306/2013 the relevant authorities will act jointly on the following:
(i) operating a monthly early warning and monitoring system;
(ii) publishing beneficiary data on a single website;
(iii) meeting international commitments;
(iv) all of the information set out in Article 7 of Regulation (EU) No 1306/2013.
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3. In performing their tasks, the relevant authorities acting jointly  may, in accordance with the procedures applying in the constituent nation,  call on other administrative bodies or departments, particularly on those with accounting or technical expertise.
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Article 5 
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Article 6 
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Article 7 
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CHAPTER II
SECTION 1
Article 8 
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SECTION 2
Article 9 
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Article 10 
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Article 11 

1. Without prejudice to the special provisions on declarations of expenditure and revenue relating to public storage referred to in Article 12, expenditure and declared revenue  by paying agencies in respect of a given month shall correspond to payments and receipts actually effected during that month.That expenditure and revenue shall be entered in the accounts of the direct payment supportCMO support   in respect of financial year N....
2. Expenditure and declared revenue  shall be taken into consideration on the date on which the account of the paying agency was debited or credited. However, for payments, the date to be taken into consideration may be the date on which the agency concerned issued the payment document and sent it to a financial institution or to the beneficiary. Each paying agency shall use the same method throughout the financial year.
3. ...Where corrections to assigned revenue lead, at paying agency level, to the declaration of negative revenue assigned for a budget line, surplus corrections shall be carried over to the following month. They shall, where appropriate, be settled when the accounts for the year concerned are cleared.
4. Payment orders which are not executed and payments debited to the account, then re-credited, shall be shown in the accounts as deductions from expenditure in respect of the month during which the failure to execute or the cancellation is reported to the paying agency.
5. Where payments due under direct payment supportCMO support   are encumbered by claims, they shall be deemed to have been effected in their entirety for the purpose of applying paragraph 1:
(a) on the date of the payment of the sum due to the beneficiary, if the claim is less than the expenditure settled;
(b) on the date of set-off, if the expenditure is less than or equal to the claim.
(5A.) This Article does not apply in relation to public intervention schemes in England, otherwise than in connection with exceptional market conditions which are the subject of a declaration under section 20 of the Agriculture Act 2020.
(5B.) This Article ceases to apply in relation to public intervention schemes in Scotland, otherwise than in connection with public intervention measures which the appropriate authority takes under Article 219(1) of Regulation (EU) No 1308/2013, for a period of five years beginning on 1 July 2023.
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Article 12 

1. The operations to be taken into consideration for drawing up declarations of expenditure relating to public storage shall be those entered at the end of a given month in the accounts of the paying agency which have taken place from the beginning of the accounting year within the meaning of point (a) of the first subparagraph of Article 3(3) of Delegated Regulation (EU) No 907/2014 up to the end of that month.
2. Such declarations of expenditure shall comprise the values and amounts determined in accordance with Articles 17 and 18 of this Regulation and Article 4 of Commission Delegated Regulation (EU) No 906/2014 entered in the accounts by paying agencies during the month following that to which the operations relate.However:
(a) in the case of operations carried out in the course of September, the values and amounts shall be entered in the accounts by paying agencies by 15 October at the latest;
(b) in the case of the overall depreciation amounts referred to in point (e) of Article 3(1) of Delegated Regulation (EU) No 906/2014, the amounts shall be entered in the accounts on the date laid down in the decision providing for them.
(3.) This Article does not apply in relation to public intervention schemes in England, otherwise than in connection with exceptional market conditions which are the subject of a declaration under section 20 of the Agriculture Act 2020.
(4.) This Article ceases to apply in relation to public intervention schemes in Scotland, otherwise than in connection with public intervention measures which the appropriate authority takes under Article 219(1) of Regulation (EU) No 1308/2013, for a period of five years beginning on 1 July 2023.
Article 13 
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Article 14 
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Article 15 
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Article 16 

1. The stock accounts provided for in point (a) of the first subparagraph of Article 3(3) of Delegated Regulation (EU) No 907/2014 shall contain the following categories of elements, shown separately:
(a) the quantities of products recorded on entry into and removal from storage, with or without physical movement;
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(c) quantities taken as samples, distinguishing samples taken by purchasers;
(d) the quantities which, after checking by visual examination in the context of the annual stock-taking or during the inspection after taking into intervention, may no longer be repackaged and are the subject of direct sales;
(e) quantities missing, for identifiable or unidentifiable reasons, including those corresponding to the legal tolerance limits;
(f) quantities which have deteriorated;
(g) surplus quantities;
(h) missing quantities exceeding the tolerance limits;
(i) quantities which have entered into storage and been found not to meet the requirements and for which taking-over has therefore been refused;
(j) net quantities in storage at the end of each month or accounting year, which are carried forward to the next month or accounting year.
2. The financial accounts provided for in point (a) of the first subparagraph of Article 3(3) of Delegated Regulation (EU) No 907/2014 shall contain:
(a) the value of the quantities referred to in point (a) of paragraph 1 of this Article, showing separately the value of the quantities bought in and of the quantities sold;
(b) the book value of the quantities used or taken into account under the free distribution arrangements referred to in point (b) of paragraph 1 of this Article;
(c) the financing costs referred to in point (a) of Article 3(1) of Delegated Regulation (EU) No 906/2014;
(d) expenditure on physical operations as referred to in points (b) and (c) of Article 3(1) of Delegated Regulation (EU) No 906/2014;
(e) amounts resulting from depreciation as referred to in point (e) of Article 3(1) of Delegated Regulation (EU) No 906/2014;
(f) the amounts collected or recovered from sellers, purchasers and storers, other than those referred to in Article 20(2) of this Regulation;
(g) the amount from direct sales carried out after the annual stock-taking or following checks after products are taken into intervention storage;
(h) losses and gains on removals of products, taking account of depreciation as referred to in point (e) of this paragraph;
(i) other debits and credits, in particular those corresponding to the quantities referred to in points (c) to (g) of paragraph 1 of this Article;
(j) the average book value, expressed per tonne or per hectolitre, as the case may be.
(3.) This Article does not apply in relation to public intervention schemes in England, otherwise than in connection with exceptional market conditions which are the subject of a declaration under section 20 of the Agriculture Act 2020.
(4.) This Article ceases to apply in relation to public intervention schemes in Scotland, otherwise than in connection with public intervention measures which the appropriate authority takes under Article 219(1) of Regulation (EU) No 1308/2013, for a period of five years beginning on 1 July 2023
Article 17 

1. The elements referred to in Article 16 shall be booked for the quantities, values, amounts and averages actually recorded by paying agencies ....
2. The records and calculations referred to in paragraph 1 shall be made subject to the application of the following rules:
(a) the removal costs relating to quantities for which quantitative losses or deterioration have been recorded, in accordance with the rules laid down in Annexes VI and VII to Delegated Regulation (EU) No 906/2014, shall be entered in the accounts only for the quantities actually sold and removed from storage;
(b) quantities recorded as missing on transfer between constituent nations shall not be deemed to have entered storage in the constituent nation of destination and shall not be covered by standard entry costs;
(c) the standard entry and removal costs fixed for transport and transfer shall be entered in the accounts if those costs are not considered, under any provision, to be an integral part of the transport costs;
(d) unless specific sectoral agricultural legislation provides otherwise, amounts accruing from sales of products which have deteriorated and any other amounts received in this context shall not be entered in the CMO support account records;
(e) any surplus quantities recorded shall be entered in the accounts as a negative amount, in the missing quantities in the stock situation and movements. Those quantities shall be included when determining the quantities exceeding the tolerance limit;
(f) samples other than those taken by purchasers shall be entered in the accounts in accordance with point 2(a) of Annex VII to Delegated Regulation (EU) No 906/2014.
(2A.) This Article does not apply in relation to public intervention schemes in England, otherwise than in connection with exceptional market conditions which are the subject of a declaration under section 20 of the Agriculture Act 2020.
(2B.) This Article ceases to apply in relation to public intervention schemes in Scotland, otherwise than in connection with public intervention measures which the appropriate authority takes under Article 219(1) of Regulation (EU) No 1308/2013, for a period of five years beginning on 1 July 2023.
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Article 18 

1. The various items of expenditure and revenue shall be entered in the accounts on the date on which the physical operation under the public intervention measure takes place and by using the exchange rate as referred to in Article 3(2) of Delegated Regulation (EU) No 906/2014.However, the following dates shall apply in the cases set out below:
(a) the date of receipt, in the case of amounts received or recovered, as referred to in points (f) and (g) of Article 16(2) of this Regulation;
(b) the date of actual payment of costs relating to physical operations ....
2. The various elements relating to the physical movement of products and the management of stocks shall be entered in the accounts on the date on which the physical operation under the intervention measure takes place.However, the following dates shall apply in the cases set out below:
(a) the date of taking-over of products by the paying agency, in accordance with Article 31(2) and Article 33 of Commission Regulation (EU) No 1272/2009, for quantities entering public storage without any change in the place of storage;
(b) regarding missing or deteriorated and surplus quantities, the date of the finding as to the facts in the case of missing or deteriorated and surplus quantities;
(c) the date of actual removal from storage, in the case of direct sales of products remaining in storage which can no longer be repackaged after visual examination in the context of the annual stock-taking or during the inspection after taking into intervention;
(d) the last day of the accounting year, for any losses exceeding the tolerance limit referred to in Article 4(2) of Delegated Regulation (EU) No 907/2014.
(3.) This Article does not apply in relation to public intervention schemes in England, otherwise than in connection with exceptional market conditions which are the subject of a declaration under section 20 of the Agriculture Act 2020.
(4.) This Article ceases to apply in relation to public intervention schemes in Scotland, otherwise than in connection with public intervention measures which the appropriate authority takes under Article 219(1) of Regulation (EU) No 1308/2013, for a period of five years beginning on 1 July 2023.
Article 19 
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Article 20 
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SECTION 3
Article 21 
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Article 22 
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Article 23 
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SECTION 4
Article 24 
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Article 25 
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Article 26 
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CHAPTER III
SECTION 1
Article 27 

1. Unless otherwise provided in sectoral agricultural legislation, the interest on undue payments to be recovered as a consequence of irregularity or negligence, shall be calculated for the period elapsing between the expiry of the payment deadline for the beneficiary indicated in the recovery order and the date of the repayment or deduction. The payment deadline shall not be set at more than 60 days after the recovery order. A relevant authority  may decide not to recover the interest when the amount of interest does not exceed EUR 5£5.00.On duly justified grounds, the Secretary of State may decide not to recover the interest on undue payments.
2. The interest rate to be applied shall in any case not be lower than the interest rate provided for by national lawthe law applying in the constituent nation for the recovery of comparable undue expenditures or for the collection of receivables due.
Article 28 
Without prejudice to any other enforcement action provided for by the law applying in the constituent nation, the relevant authority  shall off-set any outstanding debt of a beneficiary established in accordance with national law against any future payments to be made  ... by the paying agency responsible for the recovery of the debt to that beneficiary.
SECTION 2
Article 29 
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Article 30 
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Article 31 
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Article 32 
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Article 33 
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Article 34 
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Article 35 
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Article 36 
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Article 37 
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Article 38 
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Article 39 
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Article 40 
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CHAPTER IV
SECTION 1
Article 41 

1. The relevant authorities may decide to reduce the minimum level of on-the-spot checks in accordance with Article 59(5) of Regulation (EU) No 1306/2013. For the reduced control rate to apply:
(i) the relevant constituent nation shall conduct an applicable audit that is appropriate in order to deliver an opinion (on the completeness, accuracy and veracity of the annual accounts);
(ii) the opinion must validate both that the internal control system is functioning properly and that the error rate for the population concerned was below the materiality threshold of 2.0%;
(iii) the opinion must cover at least the two consecutive financial years preceding the year in which the reduced rate is intended to apply.
(1. The relevant authorities may decide to reduce the minimum level of on-the-spot checks in accordance with Article 59 (5) of Regulation (EU) No 1306/2013 (the relevant authority may use the certification audit results from 2017 to apply the reduced control rate until the scheme year 2019). Thereafter, for the reduced control rate to apply, the relevant constituent nation shall:
(i) conduct an applicable audit that is appropriate in order to deliver an opinion (on the completeness, accuracy and veracity of the annual accounts);
(ii) the opinion must validate both that the internal control system is functioning properly and that the error rate for the population concerned was below the materiality threshold of 2.0%;
(iii) the opinion must cover at least the two consecutive financial years preceding the year in which the reduced rate is intended to apply.
2. The relevant authority may decide to reduce the minimum level of on-the-spot checks in accordance with the levels and, where appropriate, the additional conditions laid down in sector-specific legislation.... 
3. Where any of the cumulative conditions laid down in paragraph 1 or any additional condition provided for in sector-specific legislation is no longer met, the relevant authority  shall immediately revoke their decision to reduce the minimum level of on-the-spot checks and apply as of the following claim year the minimum level of on-the-spot checks established by the sectoral agricultural legislation.
SECTION 2
Article 42 

1. The systematic scrutiny of the commercial documents of undertakings referred to in Article 80(1) of Regulation (EU) No 1306/2013 shallmay  apply, for each period of scrutiny referred to in paragraph 4 of this Article, to a number of undertakings which may not be less than half the undertakings whose receipts or payments, or the sum thereof, under the system of financing of the direct payment and CMO support, exceeded EUR 150 000£150 000in the United Kingdom financial year preceding the beginning of the period of scrutiny in question.
2. In relation to each scrutiny period, the relevant authorityshallmay, without prejudice to their obligations laid down in Article 80(1) of Regulation (EU) No 1306/2013, select the undertakings to be scrutinised on the basis of a risk analysis for all measures where it is practicable to do so. A relevant authorityshallmay  submit to the Accounting Officer their proposals for the use of the risk analysis at least six months before the beginning of the scrutiny period. The proposals shall include all relevant information concerning the approach, the techniques and the data used for the analysis, and the criteria and expected method of implementation of the checks to be carried out. .... Each relevant authorityshallmay  take account of the Accounting Officer's comments on the risk-analysis proposal, which shallmay  be given within eight weeks of receipt.
3. For measures for which a relevant authority considers the use of a risk analysis not to be practicable, it shall be compulsorythe relevant authority may scrutinise  for undertakings the sum of whose receipts or payments or the sum of those two amounts within the system of financing of the direct payment and CMO support exceeded EUR 350 000£350 000 and which were not scrutinised in accordance with this Regulation and Chapter III of Title V of Regulation (EU) No 1306/2013 during either of the two preceding scrutiny periods , to be scrutinised.
4. The scrutiny period shall run from 1 July to 30 June of the following year. Scrutiny shall cover a period of at least 12 months ending during the previous scrutiny period; it may be extended for periods, to be determined by the relevant authority, preceding or following the 12-month period.
Article 43 
Undertakings shall keep the commercial documents for at least three years, starting from the end of the year in which they were drawn up. The relevant authority may prescribe a longer period for the retention of these documents.
Article 44 
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Article 45 
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Article 46 

1. The annual programme of scrutinies referred to in Article 84 of Regulation (EU) No 1306/2013 shall be drawn up in accordance with the specimen form shown in Annex XI to this Regulation.
2. The annual report referred to in Article 86(1) of Regulation (EU) No 1306/2013 shall set out any difficulties encountered and the measures taken to overcome them and put forward, where appropriate, suggestions for improvements.It shall include detailed information on each of the aspects of the application of Chapter III of Title V of Regulation (EU) No 1306/2013 listed in Annex XII to this Regulation, set out in clearly identified sections under the headings referred to in that Annex.
3. The information to be submitted under this Article and Article 45 may be communicated in paper form or in electronic form, in a format to be agreed between the sender and the recipient.
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Article 47 

1. The special departments referred to in Article 85 of Regulation (EU) No 1306/2013 shall be responsiblemay, in addition to the tasks referred to in that Article , for:
(a) trainingtrain  the national officials responsible for carrying out the scrutiny referred to in this Section, to enable them to acquire sufficient knowledge to perform their duties;
(b) administeringadminister  the scrutiny reports and any other documents relating to the scrutinies carried out and provided for under Chapter III of Title V of Regulation (EU) No 1306/2013
(c) the preparation and communication ofprepare and communicate  the programmes referred to in Article 84 of Regulation (EU) No 1306/2013 and the reports referred to in Article 86(1) of that Regulation.
2. Special departments shall be entrusted by a relevant authority with all the powers necessary to perform the tasks referred to in paragraph 1.They shall consist of a sufficient number of officials who are suitably trained to carry out those tasks.
3. A relevant authority where the minimum number of undertakings to control is less than 10 shall not be required to establish a special department.
CHAPTER V
SECTION 1
Article 48 
This Chapter shall apply in all cases where the sectoral agricultural legislation provides for a security, whether or not the particular term ‘security’ is used.
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Article 49 
Communications, documents and securities may be produced, processed, and managed by using information technology (IT) on condition that the systems applicable are managed under the officially approved quality and security protocols fit for those systems.
If competent authorities cannot access required documents for verification because of differences in IT systems, those documents shall be printed out and certified as genuine by the authority competent for the management of those IT systems (‘the issuing authority’) or by an authority competent for certifying documents as true copy.
Such print-outs may be replaced by an electronic message between the issuing authority and the beneficiary or the competent authority, on condition that the issuing authority provides in an officially approved certification protocol ensuring the genuineness of the message.
Article 50 

1. This Article shall apply when a specific Regulation refers to it.
2. A request for recognition of a case of force majeure shall not be admissible if it is received by the competent authority more than 30 calendar days after:
(a) the date on which the operator was informed by the competent authority of the established non-fulfilment of the relevant obligation within the meaning of Article 23(2) of Delegated Regulation (EU) No 907/2014, the expiry of the time limit for the fulfilment of the relevant obligation as referred to in Article 23(3) of that Regulation or the expiry of the time limit for the presentation of the proof for the fulfilment of the relevant obligation as referred to in Article 23(4) of that Regulation;
(b) the closing date for submission of tenders in a third country where the tender is linked to an advanced fixing certificate for export refunds;
3. Operators shall, to the competent authority’s satisfaction, provide proof of the circumstances which they consider to constitute force majeure within 181 calendar days of the expiry of the period in which the obligation had to be fulfilled completely. Operators may be granted further time if they are unable to produce proof within that time limit despite having acted with all due diligence to obtain and forward it.
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SECTION 2
Article 51 

1. A security may be given:
(a) as a cash deposit as referred to in Article 19(2) and (3) of Delegated Regulation (EU) No 907/2014; and/or
(b) by providing a guarantor in accordance with Article 21 of Delegated Regulation (EU) No 907/2014.
2. At the discretion of the competent authority, a security may be given by:
(a) pledging cash deposits in a bank;
(b) pledging recognised claims against a public body or public funds, which are due and payable and against which no other claim has precedence; and/or
(c) pledging collateral negotiable in the constituent nation concerned provided they are issued or guaranteed by the relevant authority.
3. The competent authority may impose additional terms for accepting securities of the type listed in paragraph 2.
Article 52 

1. Collateral pledged in accordance with point (c) of Article 51(2) shall, at the time the security is given, have a disposable value of at least 115 % of the value of the security required.
2. A competent authority may accept a security as referred to in point (c) of Article 51(2) only if the party offering it undertakes, in writing, either to give an additional security or to replace the original security should the disposable value of the security in question have been for a period of three months below 105 % of the value of the security required. That written undertaking shall not be necessary where national lawthe law applying in the constituent nation already so provides. The competent authority shall regularly review the value of such security.
3. The disposable value of a security as referred to in point (c) of Article 51(2) shall be assessed by the competent authority, taking into account any costs of disposal.
4. The disposable value of securities shall be assessed using the last available quotation.
5. The party giving the security shall, at the request of the competent authority, provide proof of its disposable value.
Article 53 

1. Any form of security may be replaced by another.However, the agreement of the competent authority shall be required in the following cases:
(a) where the original security has been forfeited but not yet realised; or
(b) where the replacement security is of a type listed in Article 51(2).
2. A block security may be replaced by another block security on condition that the new block security covers at least that part of the original block security assigned at the time of replacement to ensure fulfilment of one or more obligations still outstanding.
3. As soon as part of a block security is assigned to a particular obligation, the balance of the block security remaining shall be noted.
SECTION 3
Article 54 
Where specific sectoral agricultural legislation does not specify a minimum quantity, the competent authority may itself restrict the number of partial releases of any one security and may specify a minimum sum for any such release.
Before releasing all or part of a security the competent authority may require that a written request for release be provided.
In the case of securities covering more than 100 % of the sum required to be secured, that part of the security exceeding 100 % shall be released when the remainder of the sum secured is finally released or forfeited.
Article 55 

1. Once the competent authority is aware of circumstances giving rise to forfeiture of the security, in whole or in part, it shall without delay demand the party required to meet the obligation to pay the sum forfeited, allowing up to 30 days from the day of receipt of demand for payment.Where payment has not been made at the end of that period, the competent authority shall:
(a) without delay clear any security of the type described in Article 51(1)(a) to the appropriate account;
(b) without delay require the guarantor referred to in Article 51(1)(b) to pay, allowing up to 30 days from the day of receipt of demand for payment;
(c) without delay take steps to:
((i)) convert the securities described in Article 51(2)(b) and (c) into money sufficient to recover the sum due;
((ii)) clear pledged cash deposits referred to in Article 51(2)(a) to its own account.The competent authority may without delay clear any security of the type described in Article 51(1)(a) to the appropriate account without first requiring the person concerned to effect payment.
2. Without prejudice to paragraph 1,
(a) where the decision to forfeit a security is taken but on appeal is subsequently postponed in accordance with the law applying in the constituent nation, the party concerned shall pay interest on the sum actually forfeited over the period starting 30 days from the day of receipt of the demand for payment as referred to in paragraph 1 and ending on the day prior to the payment of the sum actually forfeited;
(b) where following the outcome of the appeal procedure the party concerned is asked to pay within 30 days the sum forfeited, for the purposes of calculating interest the relevant authority may consider payment to be made on the 20th day following the date of such request;
(c) the rate of interest applicable is calculated in accordance with the law applying in the constituent nation, but shall in no case be lower than the interest rate applicable in case of recovery of national amounts;
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(e) A relevant authority may claim periodically an increase of the security in respect of the interest involved.
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SECTION 4
Article 56 

1. A relevant authority shall keep ..., for each year, the total number and sum of securities forfeited, whatever stage of the procedure set out in Article 55 has been reached ... .  That information shall be kept in relation to all securities forfeited for an amount greater than EUR 1 000£1 000 and each ... provision requiring that a security be given. The information shall cover both sums paid directly by the interested party and sums recovered by realising a security.
2. A relevant authority shall keep ... a list of:
(a) the types of institutions authorised to act as guarantors and the requirements laid down in that respect;
(b) the types of security accepted pursuant to Article 51(2) and the requirements laid down in that respect.
CHAPTER VI
Article 57 

1. The information referred to in Article 111(1)(c) and (d) of Regulation (EU) No 1306/2013 shall include:
(a) the breakdown of the amounts of payments referred to in point (c) of that Article for each individual measure listed in Annex XIII of this Regulation, as well as the sum of the those amounts received by each beneficiary in the financial year concerned;
(b) a description of the measures financed by the direct payment supportagricultural support, as referred to in point (d) of that Article and listed in Annex XIII of this Regulation, including the nature and the objective of each measure.
2. The amounts referred to in paragraph 1 are to be expressed in Sterling.
3. A relevant authority  may publish more detailed information than that provided for in paragraphs 1 and 2, without prejudice to the necessary protection of privacy.
Article 58 
Where the information to be published for the purposes of the thirdsecond paragraph of Article 112 of Regulation (EU) No 1306/2013 would, due to the limited number of beneficiaries residing or registered in a given municipality, allow for the identification of a natural person as a beneficiary, the relevant authority  concerned shall publish as information, for the purposes of point (b) of the first subparagraph of Article 111(1) of that Regulation, the next larger administrative entity of which the municipality in question is part of.
Article 59 

1. The information to be made available on a single website as referred to in the second subparagraph of Article 111(1) of Regulation (EU) No 1306/2013 shall be accessible through a search tool allowing the users to search for beneficiaries by either name, or municipality as referred to in Article 58 of this Regulation, or amounts received or by measure or by a combination thereof and to extract all the corresponding information as a single set of data. ...
2. The information referred to in paragraph 1 shall be published by 31 May each year for the preceding financial year.
3. In accordance with that Article, the information shall remain available on the website for two years from the date of their initial publication.
Article 60 
The information of the beneficiaries referred to in Article 113 of Regulation (EU) No 1306/2013 shall be provided to the beneficiaries by including it in the application forms for receiving funds deriving from direct payment supportagricultural support, or otherwise at the time when the data are collected.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 61 
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Article 62 

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. The relevant authorities shall nominate a body in charge of setting up and maintaining the single website referred to in Article 59(1). They shall keep records of the name and address details of that body.The body nominated by the relevant authorities in charge of setting up and maintaining the single website referred to in Article 59(1), shall keep records of the name and address details of that body.
CHAPTER VII
Article 63 
Regulations (EC) No 601/94, (EC) No 4/2004 and (EC) No 259/2008 are repealed.
However, Regulation (EC) No 259/2008 shall continue to apply to payments made for financial years 2012 and 2013. By way of derogation from Article 3(3) of that Regulation, the information referred to in that Article shall remain available on the website until 31 May 2015 or until the information concerning the payments made for the financial year 2014 is published in accordance with Article 59(2) of this Regulation.
Article 64 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
...
ANNEX I



ANNEX II

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ANNEX III

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ANNEX IV

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ANNEX V
2. 
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3. 
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4. 
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5. 
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6. 
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7. 
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ANNEX VI A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX VII
ANNEX VIII

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ANNEX IX NB. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 B.1.  2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 A.1.  2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 C.1.  2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 D.  1.  (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 2.  (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 H. 
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 I. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 J.  1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX X
REQUESTS sent to:



REPLIES sent to:



ANNEX XI


1.  A (1) The number of undertakings whose receipts or payments, or the sum thereof amounted to more than EUR 150,000£150,000 for the CMO support financial year …
   A (2) The minimum number

i.e.  x 1/2 = 



2.The total number of undertakings having received or made payments subject to Chapter III of Title V of Regulation (EU) No 1306/2013 scrutiny during the financial year … was as follows:
 A (3) Total number
     
     
Total number whose receipts or payments, or the sum thereof, were in the following categories:
 A (4) Exceeding EUR 350 000£350 000
   A (5) EUR 350 000£350 000 or less, but not less than EUR 40 000£40 000
   A (6) Less than EUR 40 000£40 000
 
     



3. A (7) Total number
   A (8) Total based upon risk analysis
   
     
Total number whose receipts or payments, or the sum thereof, were in the following categories:
 A (9) Exceeding EUR 350 000£350 000
   A (10) EUR 350 000£350 000 or less, but not less than EUR 40 000£40 000
   A (11) Less than EUR 40 000£40 000
 
     
 A (4) It is compulsory to scrutinise undertakings in this category which were not scrutinised in accordance with Article 42(3)during the two scrutiny periods preceding that scrutiny period, unless the payments that they received were under a measure or measures for which risk analysis techniques of selection have been adopted.
 A (9) Undertakings in this category are to be scrutiniszed only for specific reasons which are to be indicated in sheet D of this Annex.


B(1)CMO support Budget Article or Item No. B(2)Total expenditure by CMO support budget heading …(EUR)£  B(3)Total expenditure by CMO support budget heading relating to undertakings whose receipts or payments, or the sum thereof, were above 40 000 EUR£40 000 …(EUR)£  B(4)Total expenditure by CMO support budget heading relating to undertakings included in the scrutiny programme …(EUR)£ B(5)Number of undertakings by CMO support budget heading included in the scrutiny programme
         
         
         
         
         
         
         
         
         
         
         
         
         
         
Totals:         

Criteria adopted in drawing up the programme in the area of export refunds and other sectors where risk analysis selection techniques have been adopted where these differ from those included in the proposals for risk analysis sent to the Accounting Officer under Article 42(2).


Sector where scrutiny is proposed (show  CMO support  budget heading as set out in column B (1) of Sheet B of this Annex) Comments on risk and selection criteria adopted(give brief details — e.g. detected irregularities or exceptional increase in expenditure)
 

Proposed scrutinies, if any, of undertakings whose receipts or payments, or the sum thereof, were less than EUR 40,000 during the ... financial year


CMO support  budget heading(as set out in column B (1) of Sheet B) Number of undertakings that it is proposed to scrutinise Specific reason for scrutiny
  


TOTAL:  CONTROL BODY:
 E (1) The total number of undertakings to be scrutinised:
   E (2) The number of undertakings to be scrutinised:

  
CONTROL BODY:  CONTROL BODY:
 E (3) The number of undertakings to be scrutinised:
   E (4) The number of undertakings to be scrutinised:

  
CONTROL BODY:  CONTROL BODY:
 E (5) The number of undertakings to be scrutinised:
   E (6) The number of undertakings to be scrutinised:

  
Where applicable, additional boxes e.g. E (7), E (8) etc. are to be added
ANNEX XII
PART I  1. 
Information shall be provided concerning the administration of Chapter III of Title V of Regulation (EU) No 1306/2013, including changes to the organisations responsible for scrutinies and to the special department responsible for monitoring the application of that Regulation, as referred to in Article 85 thereof, and to the competences of those organisations.
 2. 
Information shall be provided regarding any national legislative changes relevant to the application of Chapter III of Title V of Regulation (EU) No 1306/2013 that have intervened since the previous annual report.
 3. 
A description shall be provided of any amendments that were made to the scrutiny programme submitted to the relevant accounting officer under Article 84(2) of Regulation (EU) No 1306/2013 since the date of submission of that programme.
 4. 
Information shall be provided on the application of the programme of scrutinies for the period ending on 30 June preceding the closing date for submission of the report, as referred to in Article 86(1) of Regulation (EU) No 1306/2013, including the following points, both in total and broken down by control body (where more than one control body carries out controls under that Regulation):


((a)) the number of undertakings scrutinised during the scrutiny period, in accordance with specimen form shown in Sheet A of Part II of this Annex;
((b)) the number of undertakings still in the course of being scrutinised, in accordance with specimen form shown in Sheet A of Part II of this Annex;
((c)) the number of undertakings that were not subject to scrutiny during the period in question as a result of the non-execution of some scrutinies, in accordance with specimen form shown in Sheet A of Part II of this Annex;
((d)) the reasons why the scrutinies referred to in point (c) were not carried out;
((e)) the breakdown, by amounts received by or paid to, and by measure, of the scrutinies referred to in points (a), (b), and (c), in accordance with the specimen form shown in Sheet B of Part II of this Annex;
((f)) the results of the scrutinies referred to in point (a), in accordance with specimen form shown in Sheet C of Part II of this Annex, including:

((i)) the number of scrutinies for which irregularities were discovered, and the number of undertakings involved,
((ii)) the nature of these irregularities,
((iii)) the measure concerned where an irregularity was discovered,
((iv)) the estimated financial consequence of each irregularity;
((g)) an indication of the average duration of scrutinies in person/days, indicating, where practicable, the time spent on planning, preparation, execution of controls, and reporting.
 5. 
The report shall contain the results of the scrutinies carried out in respect of previous scrutiny periods, for which the results were not available at the time of the submission of the reports for those scrutiny periods, including for each previous scrutiny period, including:


((a)) the status of scrutinies communicated under point 4(b) and (c) in previous scrutiny reports, in accordance with the specimen form shown in Sheet D of Part II of this Annex;
((b)) the number of scrutinies through which irregularities were discovered, and the number of undertakings involved, in accordance with the specimen form shown in Sheet C of Part II of this Annex;
((c)) the nature of those irregularities, in accordance with the specimen form shown in Sheet C of Part II of this Annex;
((d)) the measure concerned where an irregularity was discovered, in accordance with the specimen form shown in Sheet C of Part II of this Annex;
((e)) the estimated financial consequence of each irregularity, in accordance with the specimen form shown in Sheet C of Part II of this Annex.
 6. ...
 7. 
Details on the resources available to carry out the scrutinies under Chapter III of Title V of Regulation (EU) No 1306/2013 shall be transmitted, including:


((a)) the number of staff, expressed in person/years, allocated to those scrutinies, per control body, and, where appropriate, per region;
((b)) training received by staff working on those scrutinies, with an indication of the proportion of the staff referred to in point (a) who have received such training, and the nature of the training itself; and,
((c)) computer equipment and tools at the disposal of staff working on those scrutinies.
 8. 
Information shall be provided on any difficulties encountered in the application of Chapter III of Title V of Regulation (EU) No 1306/2013 and the measures taken to overcome them or proposals to that end.
 9. 
Where appropriate, suggestions shall be made for the improvement, either of the application of Chapter III of Title V of Regulation (EU) No 1306/2013, or of that Chapter itself.

PART II 

TOTAL:  CONTROL BODY: 
 1. (A) The total number of undertakings to be scrutinised:
  (B) The number of undertakings to be scrutinised:

   
 2. (A) The total number of undertakings scrutinised:
  (B) The number of undertakings scrutinised:

   
 3. (A) The total number of undertakings in the course of scrutiny:
  (B) The number of undertakings in the course of scrutiny:

   
 4. (A) The total number of undertakings not yet scrutinised:
  (B) The number of undertakings not yet scrutinised:

   


CONTROL BODY:  CONTROL BODY: 
 1. (C) The number of undertakings to be scrutinised:
  (D) The number of undertakings to be scrutinised:

   
 2. (C) The number of undertakings scrutinised:
  (D) The number of undertakings scrutinised:

   
 3. (C) The number of undertakings in the course of scrutiny:
  (D) The number of undertakings in the course of scrutiny:

   
 4. (C) The number of undertakings not yet scrutinised:
  (D) The number of undertakings not yet scrutinised:

   
Where applicable, additional boxes e.g. (E), (F) etc. are to be added

B(1) CMO support Budget Article or Item No.  B(2)Total value of expenditure relating to undertakings selected for scrutiny…(EUR) B(3)Scrutinised undertakings B(4)Undertakings in the course of scrutiny B(5)Undertakings not scrutinised
    (i)expenditure actually scrutinised(EUR)  (ii)total expenditure relating to those undertakings(EUR) (i)total expenditure relating to those undertakings(EUR) (i)total expenditure relating to those undertakings(EUR)
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        
Totals:        


C(1)  CMO support  Budget Article or Item No. C(2)Number of potential irregularities discovered C(3)Number of payments concerned C(4)Number of undertakings concerned C(5)Estimated value of potential irregularities C(6)Description and nature of each potential irregularity discovered, the reference number(s) of the undertaking(s) concerned and the OLAF reference number(s) (IMS notification numbers)
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
Totals:     


D(1) Number of undertakings declared in previous report as in the course of scrutiny:  D(2) Number of undertakings in D(1) for which scrutinies have been completed:  D(3) Number of undertakings in D(1) for which scrutinies are still in course   
       
D(4) Value of transactions concerned in D(1):  D(5) Value of transactions concerned in D(2):  D(6) Value of transactions concerned in D(3):   
       
D(7) Number of undertakings for which scrutinies in previous report were declared as not started:  D(8) Number of undertakings in D(7) for which scrutinies have been completed:  D(9) Number of undertakings in D(7) for which scrutinies are still in course:  D(10) Number of undertakings in D(7) for which scrutinies have not been started: 
       
D(11) Value of transactions concerned in D(7):  D(12) Value of transactions concerned in D(8):  D(13) Value of transactions concerned in D(9):  D(14) Value of transactions concerned in D(10): 

ANNEX XIII
1. The support schemes set out in Annex I to Regulation (EU) No 1307/2013 of the European Parliament and of the Council.

2. 

— public intervention;
— aid for private storage;
— school fruit and vegetable scheme;
— school milk scheme;
— aid in fruit and vegetables sector;
— support measures in the wine sector;
— aid in the apiculture sector;
— aid in the hops sector;
— export refunds.

2A. In relation to public intervention schemes in England, otherwise than in connection with exceptional market conditions which are the subject of a declaration under section 20 of the Agriculture Act 2020, paragraph 2 is to be read as if the first indent were omitted.

2B. The first indent of paragraph 2 ceases to apply in relation to public intervention schemes in Scotland, otherwise than in connection with public intervention measures which the appropriate authority takes under Article 219(1) of Regulation (EU) No 1308/2013, for a period of five years beginning on 1 July 2023.

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. The information and promotion measures provided for in Council Regulation (EC) No 3/2008.

5. The measures provided for in Regulation (EU) No 228/2013 of the European Parliament and of the Council, except those covered by Annex I to Regulation (EU) No 1307/2013.

6. The measures provided for in Regulation (EU) No 229/2013 of the European Parliament and of the Council, except those covered by Annex I to Regulation (EU) No 1307/2013.

7. The measures provided for in Chapter I of Title III of Regulation (EU) No 1305/2013 and included in the rural development programme concerned.

8. The measures provided for in Chapter I of Title IV of Regulation (EC) No 1698/2005 and included in the rural development programme concerned.

9. The support schemes set out in Annex I to Council Regulation (EC) No 73/2009.

10. The measures granted under Articles 219(1), 220(1) and 221(1) and (2) of Regulation (EU) No 1308/2013 as measures supporting agricultural markets in accordance with Article 4(1)(a) of Regulation (EU) No 1306/2013.
