Implementation of revenue
1. Implementation of revenue shall comprise drawing up estimates of amounts receivable, establishing entitlements to be recovered and recovering undue amounts. It shall also include the possibility of waiving established entitlements, where appropriate.
2. Amounts wrongly paid shall be recovered.
If actual recovery has not taken place by the due date stipulated in the debit note, the accounting officer shall inform the authorising officer responsible and immediately launch the procedure for effecting recovery by any means offered by the law, including, where appropriate, by offsetting and, if this is not possible, by enforced recovery.
Where the authorising officer responsible plans to waive or partially waive recovery of an established amount receivable, he or she shall ensure that the waiver is in order and is in accordance with the principles of sound financial management and proportionality. The waiver decision shall be substantiated. The waiver decision shall state that action has been taken to secure recovery and the points of law and fact on which it is based.
The accounting officer shall keep a list of amounts due to be recovered. The PPP body's entitlements shall be grouped in the list according to the date of issue of the recovery order. The accounting officer shall also indicate decisions to waive or partially waive recovery of established amounts. The list shall be added to the PPP body's report on budgetary and financial management referred to in Article 53.
3. Any debt not repaid on the due date laid down in the debit note shall bear interest in accordance with Article 99 of Regulation (EU, Euratom) 2018/1046.
4. Entitlements of the PPP body in respect of third parties and entitlements of third parties in respect of the PPP body shall be subject to a limitation period of five years.
Members' contribution
1. The PPP body shall present to its members requests for payment of all or part of their contribution under terms and at intervals set out in the constituent act or agreed with them.
2. The funds paid to the PPP body by its members by way of a contribution shall bear interest for the benefit of the budget of the PPP body.
3. Members shall bear the costs of their contribution to the administrative costs of the PPP body. Beneficiaries of funding provided by the PPP body, who are not member or constituent entities of the members of the PPP body, shall not contribute to such costs directly or indirectly and in any form. In particular, such beneficiaries shall not be invited or requested to contribute to the administrative costs of the PPP body when participating to projects co-financed by the PPP body.
Implementation of expenditure
1. To implement expenditure, the authorising officer shall make budgetary commitments and legal commitments, shall validate expenditure and authorise payments and shall undertake the preliminary steps for the implementation of appropriations.
2. Every item of expenditure shall be committed, validated, authorised and paid.
Validation of expenditure is the act whereby the authorising officer responsible confirms a financial operation.
Authorisation of expenditure is the act by which the authorising officer responsible, having verified that the appropriations are available, instructs the accounting officer to pay the validated expenditure.
3. In respect of any measure which may give rise to expenditure chargeable to the budget of the PPP body, the authorising officer responsible shall make a budgetary commitment before entering into a legal commitment with third parties.
4. The annual work programme of the PPP body shall provide the authorisation by the governing board for the operational expenditure of the PPP body on the activities it covers, provided that the elements set out in this paragraph are clearly identified.
The annual work programme shall comprise detailed objectives and expected results including performance indicators. It shall contain the following:
(a)
a description of the activities to be financed;
(b)
an indication of the amount allocated to each activities;
(c)
information on the overall strategy for the implementation of the programme entrusted to the PPP body;
(d)
a strategy for achieving efficiency gains and synergies;
(e)
a strategy for the organisational management and internal control systems including their anti-fraud strategy as last updated and an indication of measures to prevent recurrence of cases of conflict of interest, irregularities and fraud, in particular where weaknesses have led to critical recommendations reported under Article 23 or 28(6).
The PPP body shall adopt its annual work programme for a particular year by the end of the previous year. The annual work programme shall be published on the website of the PPP body.
Any substantial amendment to the annual work programme shall be adopted by the same procedure as the initial work programme, in accordance with the provisions of the constituent act.
The governing board may delegate the power to make non-substantial amendments to the work programme to the authorising officer of the PPP body.
Time limits
The payment of expenditure must be carried out within the time limits specified in and in accordance with Article 116 of Regulation (EU, Euratom) 2018/1046.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
