Notifications related to advances
Article 21
1. Where advances are granted in accordance with Article 49 of Delegated Regulation (EU) 2016/1149, Member States shall include in the current annual accounts of the paying agencies referred to in Article 7(3)(a) of Regulation (EU) No 1306/2013 information related to the use of the advances within the deadline laid down in that Article. For this purpose, Member States shall set a date by which beneficiaries shall provide the paying agencies each year with the following information for each operation: (a) costs statements justifying, by measure, the use of the advances until 15 October, and; (b) a confirmation, by measure, of the balance of unused advances remaining on 15 October. Member States may decide to exempt from this obligation the beneficiaries of operations for which the eligible Union contribution is below EUR 5 000 000. 2. For the purposes of Article 27(2) of Commission Delegated Regulation (EU) No 907/2014 ( 11 ) , the evidence of final entitlement to be produced shall be the last costs statement and a confirmation of the balance referred to in paragraph 1 of this Article. As regards advances granted for operations selected under Articles 46, 50 and 51 of Regulation (EU) No 1308/2013, respectively, the last costs statement and confirmation of the balance referred to in paragraphs 1 and 2 of this Article shall be provided by the end of the second financial year after their payment.