Paying agencies’ accounts
Article 8
1. Each paying agency shall keep a set of accounts covering only the expenditure and revenue referred to in Article 5(1) and Articles 6 and 45 of Regulation (EU) 2021/2116 and the use of the funds made available to it to defray the corresponding expenditure. Those accounts shall enable the financial data for the Funds to be distinguished and provided separately. Member States shall make available for the Commission the information of the expenditure effected and assigned revenue received on its request. 2. The paying agencies of the Member States which have not adopted the euro shall keep accounts covering the amounts expressed in the currency in which the expenditure was incurred and the revenue received. However, to enable all their expenditure and revenue to be consolidated, they must be able to provide the corresponding data in national currency and in euro. 3. As regards the EAFRD, each paying agency shall keep accounts enabling all the operations for each plan and each intervention to be identified. Such accounts shall include in particular: (a) the amount of public expenditure and the amount of the Union contribution paid for each operation; (b) the amounts to be recovered from beneficiaries for irregularities or negligence found; (c) the amounts recovered, with an indication of the original operation.