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Commission Implementing Regulation (EU) 2026/165 of 21 January 2026 amending Implementing Regulation (EU) 2022/128 as regards the annual performance clearance, the multi-annual performance monitoring and the scrutiny of transactions

Commission Implementing Regulation (EU) 2026/165 of 21 January 2026 amending Implementing Regulation (EU) 2022/128 as regards the annual performance clearance, the multi-annual performance monitoring and the scrutiny of transactions

Implementing Regulation (EU) 2026/165 · Regulation · 4 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

Implementing Regulation (EU) 2022/128 is amended as follows: (1) in Article 5(4), point (c) is replaced by the following: ‘(c) the performance reporting on output indicators and the performance reporting on result indicators for the multiannual performance monitoring referred to in Article 134 of Regulation (EU) 2021/2115, demonstrating that Article 37 of Regulation (EU) 2021/2116 is complied with, was correct’. (2) in Article 7, paragraph 5 is replaced by the following: ‘5.   As regards auditing of the performance reporting system, the certification body shall apply testing of records, databases to verify if reported performance output and result indicators are correctly reported and match the expenditure financed by the Union or objectives of intervention, respectively. The certification body’s work shall also include the verification of the calculation of the indicators.’ (3) Article 13(1) is replaced by the following: ‘1.   On the basis of the data sent in accordance with Article 10(1) of this Regulation, the Commission shall decide to make the monthly payments pursuant to Article 21(3) of Regulation (EU) 2021/2116, without prejudice to the corrections which may be made by means of subsequent decisions in accordance with Articles 53 and 55 of that Regulation, and taking into account the reductions and suspensions decided in accordance with Articles 39 to 42 of that Regulation.’ (4) Article 28 is amended as follows: (a) paragraph 2 is replaced by the following ‘2.   For each of the remedial actions the Member State shall set the planned implementation deadline, which shall not be later than 2 years from the time the action plan is accepted by the Commission. The Member State shall also set up progress indicators towards that deadline, which shall be at least every 3 months throughout the duration of the action plan’ ; (b) paragraph 5 is replaced by the following: ‘5.   Member States shall prepare the action plans using the templates available in the electronic system for the secure exchange of information called ‘SFC 2021’ provided for in Article 3 of Commission Implementing Regulation (EU) 2021/2289  ( *1 ) and report on the progress in their implementation within the deadline for the provision of the annual performance report, laid down in Article 9(3) of Regulation (EU) 2021/2116. The action plans shall be submitted by means of the ‘SFC2021’. ( *1 )   Commission Implementing Regulation (EU) 2021/2289 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2115 of the European Parliament and of the Council on the presentation of the content of the CAP Strategic Plans and on the electronic system for the secure exchange of information ( OJ L 458, 22.12.2021, p. 463 , ELI: http://data.europa.eu/eli/reg_impl/2021/2289/oj ).’ " (5) Article 33(1) is amended as follows: (a) the introductory sentence is replaced by the following: ‘For the purpose of the clearance of accounts pursuant to Article 53 of Regulation (EU) 2021/2116, each Member State shall send to the Commission:’; (b) point (b) is replaced by the following: ‘(b) the annual performance report referred to in Article 134 of Regulation (EU) 2021/2115’ (6) Article 36 is deleted; (7) Article 46 is replaced as follows: ‘1.   In relation to each scrutiny period, Member States shall, without prejudice to their obligations laid down in Article 77(1) of Regulation (EU) 2021/2116, select the undertakings to be scrutinised on the basis of a risk analysis for all measures. Member States shall communicate to the Commission the risk analysis as part of the control plan referred in Article 80(1) of that Regulation. 2.   The scrutiny period shall run from 1 July to 30 June of the following year.’ (8) Annex II is replaced by the text set out in Annex I to this Regulation. (9) Part 2.1 of Annex VI is replaced by the table set out in Annex II to this Regulation.

Article 2

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union .

Supplementary provisions

ANNEX ISupplementary provisions

ANNEX I ‘ANNEX II Management declaration – coordinating body as referred to in Article 4 I, …, Director of the … Coordinating Body, present the annual performance report for … (Member State) for the financial year 16/10/xx to 15/10/xx+1. I declare, based on my own judgement and on the information at my disposal, including, inter alia, the results of the work of the certification body, that: — the annual performance report referred to in Article 134 of Regulation (EU) 2021/2115 has been compiled following the accredited procedure and systems in place at the coordinating body and based on the certified data provided by the paying agencies (…list) in … (Member State). That assurance is, however, subject to the following reservations: Finally, I confirm that I am not aware of any undisclosed matter, which could be damaging to the financial interest of the Union. Signature ’

ANNEX IISupplementary provisions

ANNEX II ‘ANNEX VI Part 2.    Control plan 2.1.    Overview of the selection Population from which the selection is made: (C) Total number   (D) Total number whose receipts or payments, or the sum thereof, were exceeding EUR 350 000   (E) Total number whose receipts or payments, or the sum thereof, were EUR 350 000 or less, but not less than EUR 40 000   (F) Total number whose receipts or payments, or the sum thereof, were less than EUR 40 000   Undertakings proposed for scrutiny: (G) Total number   (H) Total based upon risk analysis  ( *1 )   (I) Total number whose receipts or payments, or the sum thereof, were exceeding EUR 350 000   (J) Total number whose receipts or payments, or the sum thereof, were EUR 350 000 or less, but not less than EUR 40 000   (K) Total number whose receipts or payments, or the sum thereof, were less than EUR 40 000   Note on table: ’ ( *1 )   Undertakings in this category include only those selected through risk analysis and exclude those added randomly and/or manually to the control plan no subject to risk analysis.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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