Annual reports on implementation of IPA II assistance by IPA II beneficiaries under indirect management
Article 23
1. By 15 February of the following financial year, the IPA II beneficiary shall in accordance with points (a) to (c) of the first subparagraph of Article 60(5) of Regulation (EU, Euratom) No 966/2012 provide the Commission with: (a) an annual report on the implementation of the tasks entrusted; (b) annual financial reports or statements on accrual basis as specified in the financing agreement, drawn up for the expenditure incurred in the execution of the tasks entrusted; (c) an annual management declaration, as provided for by Article 9(4); (d) a summary of the reports on the audits and controls carried out by the management structure, providing a sound basis for the management declaration. Such summary shall include an analysis of the nature and extent of errors and weaknesses identified in systems, corrective action taken or planned as well as the follow-up given to the reports issued by the audit authority. 2. By 15 March of the following financial year, IPA II beneficiary shall provide the Commission with an audit opinion in accordance with Article 60(5) of Regulation (EU, Euratom) No 966/2012. 3. At the end of the implementation of each programme, the IPA II beneficiary shall submit a final report which shall cover the whole period of implementation and may include the last annual report. 4. Depending on the action or programme under its responsibility, the operating structure may be required to draw up a comprehensive annual report covering the full financial year, to be submitted by the NIPAC to the Commission, after examination by the responsible sectoral monitoring committee.