Checks related to information and promotion operations
Article 41
1. For operations implemented under the measures provided for in Article 45 of Regulation (EU) No 1308/2013 for which a total amount of Union contribution of EUR 300 000 or more was considered eligible following the administrative checks on the initial application for support, Member States may allow beneficiaries to submit a certificate on the financial statements accompanying interim or final payment claims covering an amount of Union contribution of EUR 150 000 or more. Member States may establish lower thresholds where there is evidence that such control method does not increase the risk for the Union funds. The certificate shall be produced by an approved external auditor and shall provide adequate evidence on the eligibility and reality of the costs proposed, against the following criteria: (a) they are actually incurred by the beneficiary or by the organising body to which the beneficiary has entrusted the implementation of the information or promotion operation or parts of it; (b) they correspond to the costs considered as eligible by the competent authority following the administrative checks on the initial application for support; (c) they are necessary for the implementation of the operation as approved by the competent authority; (d) they are identifiable and verifiable, for example being recorded in the accounting records of the beneficiary or of the organising body and determined according to the applicable accounting standards of the Member State where the beneficiary or the organising body is established; (e) they comply with the requirements of the applicable tax and social legislation; (f) they are reasonable, justified, and comply with the principle of sound financial management, in particular regarding economy and efficiency. 2. Beneficiaries shall submit copies of all invoices and supporting documents proving the eligibility and reality of the costs where the certificate referred to in paragraph 1 is not produced. 3. During the administrative checks on payment claims, Member States shall systematically verify the documents submitted against the costs considered as eligible following the administrative checks on the initial application for support and the other criteria listed in paragraph 1. Where beneficiaries produce a certificate on the financial statement, administrative checks may be carried out on that certificate. However, where the administrative review of the certificate on the financial statement does not provide adequate evidence on the eligibility and reality of the costs and the respect of the criteria listed in paragraph 1, Member States shall request any additional information deemed necessary and carry out further checks if necessary. 4. On-the-spot checks on information and promotion operations may be carried out at the premises of the beneficiary or of the organising body to which the beneficiary has entrusted the implementation of the information or promotion operation or parts of it. On-the-spot checks shall aim at the verification of the reality and eligibility of the expenditure and shall consist in the examination of the submitted invoices and supporting documents against the accounting registers and, where relevant, other supporting documents. During the on-the-spot checks, the inspectors may verify a sample covering at least 30 % of the amount of support claimed and at least 5 % of all invoices or other supporting documents submitted or covered by a certificate on the financial statement produced until the time when the on-the-spot check is carried out.