Checks related to information and promotion operations
1. For operations implemented under the measures provided for in Article 45 of Regulation (EU) No 1308/2013 for which a total amount of Union contribution of EUR 300 000 or more was considered eligible following the administrative checks on the initial application for support, Member States may allow beneficiaries to submit a certificate on the financial statements accompanying interim or final payment claims covering an amount of Union contribution of EUR 150 000 or more.
Member States may establish lower thresholds where there is evidence that such control method does not increase the risk for the Union funds.
The certificate shall be produced by an approved external auditor and shall provide adequate evidence on the eligibility and reality of the costs proposed, against the following criteria:
(a)
they are actually incurred by the beneficiary or by the organising body to which the beneficiary has entrusted the implementation of the information or promotion operation or parts of it;
(b)
they correspond to the costs considered as eligible by the competent authority following the administrative checks on the initial application for support;
(c)
they are necessary for the implementation of the operation as approved by the competent authority;
(d)
they are identifiable and verifiable, for example being recorded in the accounting records of the beneficiary or of the organising body and determined according to the applicable accounting standards of the Member State where the beneficiary or the organising body is established;
(e)
they comply with the requirements of the applicable tax and social legislation;
(f)
they are reasonable, justified, and comply with the principle of sound financial management, in particular regarding economy and efficiency.
2. Beneficiaries shall submit copies of all invoices and supporting documents proving the eligibility and reality of the costs where the certificate referred to in paragraph 1 is not produced.
3. During the administrative checks on payment claims, Member States shall systematically verify the documents submitted against the costs considered as eligible following the administrative checks on the initial application for support and the other criteria listed in paragraph 1.
Where beneficiaries produce a certificate on the financial statement, administrative checks may be carried out on that certificate. However, where the administrative review of the certificate on the financial statement does not provide adequate evidence on the eligibility and reality of the costs and the respect of the criteria listed in paragraph 1, Member States shall request any additional information deemed necessary and carry out further checks if necessary.
4. On-the-spot checks on information and promotion operations may be carried out at the premises of the beneficiary or of the organising body to which the beneficiary has entrusted the implementation of the information or promotion operation or parts of it.
On-the-spot checks shall aim at the verification of the reality and eligibility of the expenditure and shall consist in the examination of the submitted invoices and supporting documents against the accounting registers and, where relevant, other supporting documents.
During the on-the-spot checks, the inspectors may verify a sample covering at least 30 % of the amount of support claimed and at least 5 % of all invoices or other supporting documents submitted or covered by a certificate on the financial statement produced until the time when the on-the-spot check is carried out.
Checks related to operations for the restructuring and conversion of vineyards
1. In order to verify compliance with the provisions relating to support for operations for the restructuring and conversion of vineyards provided for in Article 46 of Regulation (EU) No 1308/2013, Member States shall make use of the vineyard register.
Member States shall lay down rules on the procedures for monitoring the implementation of each action within the financial year and the area stated in the application for support in application of Article 13 of Delegated Regulation (EU) 2016/1149.
2. The verification that the grubbing-up as an action for the restructuring and conversion of vineyard has actually taken place, shall be carried out by an on-the-spot check. In the case of grubbing-up of the entire vineyard parcel or if the resolution of the remote sensing is equal to or higher than 1 m 2 , the verification may be carried out by remote sensing.
3. Areas receiving support for operations for the restructuring and conversion of vineyards shall be systematically verified before and after the execution of the operations. The parcels to be checked shall be those for which an application for support has been submitted.
The verification before the operations shall also cover the verification of the existence of the vineyard concerned, the area planted determined in accordance with Article 44 of this Regulation and the exclusion of the normal renewal of vineyards as provided for in the second subparagraph of Article 46(3) of Regulation (EU) No 1308/2013.
The verification referred to in the second subparagraph shall be carried out by an on-the-spot check. However, if the Member State disposes of a graphical tool or an equivalent instrument that allows measurement of the area planted in accordance with Article 44 of this Regulation in the computerised vineyard register, and reliable updated information about the planted grape wine varieties, the verification may be carried out by administrative checks and, consequently, the obligation to carry out an on-the-spot check before the execution of the operations may be limited to 5 % of the applications, selected in accordance with Article 34 of this Regulation, in order to confirm the reliability of the administrative control system.
Should such an on-the-spot check reveal significant irregularities or discrepancies in a region or part of a region, the competent authority shall increase the number of on-the-spot checks appropriately during the year concerned.
Checks related to green harvesting operations
1. In relation to the green harvesting operations under Article 47 of Regulation (EU) No 1308/2013, Member States shall ensure that:
(a)
areas receiving green harvesting support are systematically checked on the spot after the execution;
(b)
the parcels checked shall be those which are the subject of an application for support;
(c)
the deadline for carrying out the green harvesting operations as referred to in Article 8(d) of this Regulation has been respected;
(d)
the green harvesting measure is carried out correctly by checking whether an operation is performed successfully.
2. By the checks referred to in paragraph 1 Member States shall verify:
(a)
the existence of the vineyard concerned and whether the given area has been properly tended;
(b)
that all bunches have been totally removed or destroyed;
(c)
which method has been used.
3. In order to ensure that no more marketable grapes are left in the supported parcel, all checks shall take place by 31 July of each year and, in any case, they shall be completed by the normal time of Veraison (Baggiolini stage M, BBCH stage 83) in any given area.
4. For the purposes of the checks provided for in paragraphs 1, 2 and 3, each applicant for support for green harvesting shall keep evidence of the costs of the relevant operation or of any activities carried out.
Area planted
1. For the purposes of the measures provided for in Articles 46 and 47 of Regulation (EU) No 1308/2013 respectively, an area planted with vines is defined by the external perimeter of the vine stocks with the addition of a buffer whose width corresponds to half of the distance between the rows. The area planted shall be determined in accordance with Article 38(2) of Implementing Regulation (EU) No 809/2014.
2. Where a Member State decides to verify the eligible costs of operations for the restructuring and conversion of vineyards and green harvesting exclusively on the basis of standard scales of unit costs based on measurement units different from the surface or of supporting documents to be submitted by the beneficiaries in compliance with the second subparagraph of Article 44(1) of Delegated Regulation (EU) 2016/1149, the competent authorities may decide not to measure the area planted as set out in paragraph 1 of this Article.
Verification of conditions for by-product distillation
In relation to the measure provided for in Article 52 of Regulation (EU) No 1308/2013, the competent authorities of the Member States shall carry out all necessary checks to verify the respect of the conditions and the limit provided for in Article 42 of Delegated Regulation (EU) 2016/1149 in conjunction with Article 52(5) of Regulation (EU) No 1308/2013. Member States may verify the respect of that limit at the level of each producer or at national level.
Member States which opt for verification at national level shall not include in the alcohol balance the quantities which are not intended for distillation, nor those which are intended for the development of products other than alcohol for industrial or energy purposes.
Entry into force
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union .
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
