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Home› Regional & Cohesion Policy› Common Provisions Regulation (2021-2027)

Chapter I · Financial management  ›  Section II · Rules for payments to Member States › Article 95

Union contribution based on financing not linked to costs

1.   The Commission may reimburse the Union contribution to all or parts of a priority of programmes based on financing not linked to costs in accordance with Article 51, either based on the amounts approved by a decision referred to in paragraph 2 of this Article or set out in the delegated act referred to in paragraph 4 of this Article. In order to make use of a Union contribution to the programme based on financing not linked to costs, Member States shall submit a proposal to the Commission in accordance with the templates set out in Annexes V and VI, as part of the programme or of a request for its amendment. The proposal shall contain the following information:
(a)
identification of the priority concerned and the overall amount covered by the financing not linked to costs;
(b)
a description of the part of the programme and the type of operations covered by the financing not linked to costs;
(c)
a description of the conditions to be fulfilled or of the results to be achieved and a timeline;
(d)
intermediate deliverables triggering reimbursement by the Commission;
(e)
measurement units;
(f)
the schedule for reimbursement by the Commission and related amounts linked to the progress in the fulfilment of conditions or achievement of results;
(g)
the arrangements for verification of the intermediate deliverables and of the fulfilment of conditions or achievement of results;
(h)
the methods for adjustment of the amounts, where applicable;
(i)
the arrangements to ensure the audit trail in accordance with Annex XIII demonstrating the fulfilment of conditions or achievement of results;
(j)
the envisaged type of reimbursement method used to reimburse the beneficiary or beneficiaries within the priority or parts of a priority of programmes concerned by this Article.
2.   The decision approving the programme or the request for its amendment shall set out all the elements listed in paragraph 1.
3.   Member States shall reimburse beneficiaries for the purposes of this Article. That reimbursement may take any form of support.
Commission and Member State audits and management verifications carried out by Member States shall exclusively aim at verifying that the conditions for reimbursement by the Commission have been fulfilled or the results have been achieved.
4.   The Commission is empowered to adopt a delegated act in accordance with Article 114 to supplement this Article by establishing amounts for Union-level financing not linked to costs by type of operation, the methods for adjustment of the amounts and the conditions to be fulfilled or the results to be achieved.

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