Annual reports of the Joint Managing Authority
Article 28
1. Each year, by 30 June at the latest, the Joint Managing Authority shall submit to the Commission an annual report, approved by the Joint Monitoring Committee and certified by the audit report referred to in Article 31, on implementation of the joint operational programme from 1 January to 31 December of the previous year. The first annual report shall be submitted by 30 June of the second year of the programme. 2. Each annual report shall contain: (a) a technical part describing: — the progress achieved in implementing the programme and its priorities, — the detailed list of the signed contracts as well as possible difficulties encountered, — the technical assistance activities carried out during the previous year, — the measures undertaken to monitor, evaluate and audit projects, their results and actions undertaken to remedy to the problems identified, — the information and communication activities, — the programme of activities to be implemented the following year. (b) a financial part giving, in euro, for each priority: — the amounts allocated to the Joint Managing Authority by the Commission as the Community contribution and by the participating countries as co-financing, as well as any other possible revenue for the programme, — the payments made and amounts recovered by the Joint Managing Authority for technical assistance and for the projects, as well as the report reconciling these with the bank account for the programme, — the amount of eligible expenditure incurred by the projects as presented by the beneficiaries in their reports and payment requests, — the provisional budget (commitments and expenditure) of the Joint Managing Authority for the following year. (c) a declaration signed by the representative of the Joint Managing Authority giving an assurance that the management and control systems set up by the programme in the course of the previous year continue to comply with the model approved by the Commission and that they have operated in such a way as to warrant a reasonable degree of confidence in the correctness of the financial report and in the legality and regularity of the transactions to which it relates.