Implementing Regulation (EU) 2017/39 is amended as follows:
(1)
in Article 2, paragraph 2, the following point is inserted:
‘(ea)
where Member States decide to pay advances of aid in accordance with Article 44(3b) of Regulation (EU) 2021/2116 of the European Parliament and of the Council ( *1 ) , the maximum amount of the advance expressed in a percentage of the aid which the aid applicants are entitled to, and the arrangements for granting the advance;
( *1 ) Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 ( OJ L 435, 6.12.2021, p. 187 ).’;"
(2)
the following Article 3a is inserted after Article 3:
‘Article 3a
Applications for advances of aid submitted by aid applicants
1. Member States that decide to pay advances of aid, in accordance with Article 44(3b) of Regulation (EU) 2021/2116, shall determine the form, content, frequency and deadline of applications for advances of aid submitted by aid applicants.
2. Member States shall specify the documents that shall be submitted in support of applications for advances of aid, including the documents necessary to calculate the amount that the applicants are entitled to.’
;
(3)
Article 4 is amended as follows:
(a)
the following paragraph is inserted:
‘1a. Aid applicants shall submit an aid application, including where an advance has been paid, to claim the reimbursement of the expenses incurred in the implementation of the school scheme activities. The aid application may only be submitted after full implementation of the activities the aid application relates to.’
;
(b)
the following paragraph 2a is inserted:
‘2a. Where an advance has been paid, the aid application shall include information on the amount of that advance.’
;
(c)
paragraph 6 is replaced by the following:
‘6. Member States shall specify the documents to be submitted in support of aid applications. As a minimum requirement, the amounts claimed in the aid applications shall be supported by documentary evidence showing:
(a)
that the quantities have been supplied or distributed and/or the materials or services have been delivered for the purpose of the school scheme; and
(b)
where the Member State uses a cost-based system, the price of the products, materials or services supplied, distributed or delivered, together with a receipt or proof of payment or equivalent.
In the case of aid applications relating to accompanying educational measures, monitoring, evaluation and publicity, the documentary evidence shall also contain the financial breakdown by activity and details of related costs.’
;
(4)
Article 5 is replaced by the following:
‘Article 5
Payment of the aid, including advance payments of aid
1. Advances of aid shall only be paid by the competent authority upon presentation of an application in accordance with Article 3a of this Regulation and, where the lodging of the security referred to in Article 15b of Commission Delegated Regulation (EU) 2022/127 ( *2 ) is required, of the documentary evidence of the lodging of the security, unless the competent authority already has proof that the security has been lodged.
2. Aid for the reimbursement of the expenses incurred in the implementation of the school scheme shall only be paid by the competent authority upon presentation of an application together with the required supporting evidence in accordance with Article 4. Aid shall be paid within 3 months of the date of submission of the aid application unless administrative inquiries have been initiated.
Where an advance has been paid, the payment of the aid equals the difference between the amount of the aid to be paid and the amount of the advance paid.
( *2 ) Commission Delegated Regulation (EU) 2022/127 of 7 December 2021 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with rules on paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro ( OJ L 20, 31.1.2022, p. 95 ).’;"
(5)
in Article 6, paragraph 2, is replaced by the following:
‘2. Transfers between definitive allocations, according to Article 23a(4), third subparagraph, point (b), of Regulation (EU) No 1308/2013, where no transfers between indicative allocations have been made, shall be notified either in the request for Union aid referred to in Article 3 of this Regulation or in the notification referred to in the second subparagraph of this paragraph.
Where Member States make transfers of definitive allocations after 31 January in accordance with the first subparagraph of this paragraph, they shall notify them to the Commission by 31 August following the school year concerned.’
;
(6)
Article 9 is amended as follows:
(a)
paragraph 1 is replaced by the following:
‘1. Member States shall take all necessary measures to comply with this Regulation. Those measures shall include systematic administrative checking of all applications for advances of aid referred to in Article 3a and applications for aid referred to in Article 4, prior to the payment. Member States shall check, for each application, a representative sample of the supporting documents submitted with the application.’
;
(b)
paragraph 2 is deleted
(c)
paragraph 4 is replaced by the following:
‘4. In case of aid applied for relating to the supply and distribution of products and accompanying educational measures, the administrative checks conducted with respect to aid applications referred to in Article 4 shall be supplemented by on-the-spot checks in accordance with Article 10.’.