ANNEX IISupplementary provisions
ANNEX II Technical specifications for the transfer of computer files concerning the EAGF and the EAFRD expenditure INTRODUCTION These technical specifications apply in respect of the financial year 2017, which commenced on 16 October 2016. 1. Transfer medium The coordinating body of the Member State must transfer the computer files and the relating documentation to the Commission through STATEL/eDAMIS or any information system enabling electronic exchanges of information in respect of EAGF/EAFRD financial expenditure declarations. The Commission shall only support one installation of STATEL/eDAMIS per Member State. The latest eDAMIS client and more information on the use of STATEL/eDAMIS shall be downloaded from the CIRCABC website of the agricultural funds. 2. Computer file structure 2.1. The Member State must create a computer record for each individual component of the EAGF/EAFRD payments and receipts. These components are the individual items of which the payment (receipt) to (from) the beneficiary consists. 2.2. The records must have a flat file structure. If fields have more than one value, separate records containing all data fields are required. Ensure that no double counting occurs ( 1 ) . 2.3. All information for the same category of payments or receipts must be contained in the same computer file. Separate files relating to the same payments (e.g. for traders or inspections, or for basic and measure data) are not allowed. 2.4. The computer files must have the following characteristics: The first record in the file (header row) contains the file description. The field names comprise an ‘F’ followed by the field number used in Annex I (the ‘X-table’). Only field names existing in that Annex are allowed. The following records in the file are data (data rows), in the order indicated by the first record describing the file structure. The fields are separated by a semicolon (‘;’). The header row and data rows shall all contain the same number of semicolons. In the data rows, empty fields appear as a double semicolon (‘;;’) within the record, or as a single semicolon (‘;’) at the end of the record. Records vary in length. Each record ends with a code ‘CR LF’ or ‘Carriage Return — Line Feed’ (in hexadecimal: ‘0D 0A’). The header row never ends on a ‘;’. Data rows only end on a ‘;’ if the last field is empty. The file is in ASCII coding according to the following table. Other codes (such as EBCDIC, TAR, ZIP, etc.) are not accepted: code Member State ISO 8859-1 BE, DK, DE, ES, FR, IE, IT, LU, NL, AT, PT, FI, SE and GB ISO 8859-2 CZ, HR, HU, PL, RO, SI and SK ISO 8859-3 MT ISO 8859-5 BG ISO 8859-7 GR and CY ISO 8859-13 EE, LV and LT Numeric fields: Decimal separator: ‘.’ The symbol (‘+’ or ‘-’) appears on the far left, followed immediately by the figures. For positive numbers, the ‘+’ sign is optional. Fixed number of decimals (the details are set out in Annex III). No spaces between digits. No spaces or other signs between thousands. Date field: ‘YYYYMMDD’ (year in four digits, month in two digits, day in two digits). Budget code (field F109) required format without spaces: ‘999999999999999’ (where ‘9’ stands for any figure between 0 and 9). Quotation marks ( ‘ ’) are not allowed at the beginning or at the end of the records. The semicolon field separator ‘;’ must not be used in data in text format. All fields: no spaces at the beginning or end of a field. Files satisfying these rules shall comply with the following structure (example for financial year 2017): F100;F101;F106;F107;F108;F109 BE02;154678;+152.50;EUR;20170715;050201011000016 BE02;024578;-1000.00;EUR;20170905;050208031502013 BE02;154985;9999.20;EUR;20170101;050205011100012 BE02;100078;+152.75;EUR;20170331;050208110000031 BE02;215452;+0.50;EUR;20170615;050201011000016 (Please note +0.50 and not +.50) etc. (other data rows with the fields in the same order). 2.5. Data files with the characteristics as described under point 2.4 shall be sent with consignment type ‘X-TABLE-DATA’ (see ‘eDAMIS client’) through the transfer program. 2.6. The computer program for checking the format of computer files before sending them to the Commission (‘WinCheckCsv’) is included in the data transfer program. The paying agencies are invited to download the check program from CIRCABC separately for offline validation purposes. 3. Annual declaration 3.1. The coordinating body of the Member State must send either one annual declaration file for all paying agencies or separate annual declaration files for each paying agency. An annual declaration file shall contain the total amounts by paying agency together with the budget and currency codes, for both the EAGF and the EAFRD measures (Article 29(b) and (c) of Implementing Regulation (EU) No 908/2014). 3.2. The files shall have the characteristics as described under point 2.4. Each line shall contain the following fields (in this order): (a) F100 : paying agency code; (b) F109 : budget code; (c) F106 : amount expressed in the currency code F107; (d) F107 : currency code. 3.3. Files satisfying the rules shall comply with the following structure (example for financial year 2017): F100;F109;F106;F107 BE02;050201021011004;483644.90;EUR BE02;050208110000031;29721588.82;EUR BE02;050208120000043;299931.75;EUR BE02;050212083120065;2778423.44;EUR BE02;050301100010009;16403776.45;EUR BE02;050301100010010;8123456.45;EUR etc. ( 2 ) 3.4. Annual declaration files shall be sent through the transfer program with consignment type ‘ANNUAL-DECLARATION’. 4. Explanation of differences 4.1. In the case of differences between the annual declaration and monthly or quarterly declaration or X-table data the coordinating body of the Member State shall send either one ‘difference-explanation’ file for all paying agencies or separate ‘difference-explanation’ files for each paying agency. Such file(s) shall explain, through standard codes, the difference by budget code between the annual declaration and monthly declarations (T104); the difference by budget code and/or focus area between annual declaration and quarterly declarations (SFC2014 — EAFRD programming period 2014-2020) or between annual declaration and the sum of the records (Σ F106) of the X-table data. 4.2. The files shall have the characteristics as described under point 2.4. Each line shall contain the following fields and in following order): (a) F100 : paying agency code; (b) F109 : budget code; (c) Exco : explanation-reconciliation code; (d) F106 : amount of the explained difference in euros. 4.3 The explanation-reconciliation code must be expressed by a code corresponding to the underneath list. For EAGF-related differences, an explanation code can only be provided once per budget code (F109). For EAFRD related differences, this single declaration should be read in light of the full explanation code including the two additional digits for the focus area (as defined hereafter). For EAFRD-related differences the explanation code (as described in underneath list — codes B01 to B99) shall be extended with two additional digits comprising the respective Union priority and focus area as described in Article 5 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council ( 3 ) (e.g.: 5a for differences relating to the focus area ‘increasing efficiency in water use by agriculture’) ( 4 ) . For focus areas not explicitly described in Article 5 of that Regulation; the two additional digits to use shall be ‘yy’. Differences of expenditure not related to focus areas shall be identified by adding ‘zz’. Code EAGF (A) Type of difference [Annual Declaration to (=MINUS) Monthly Declaration (T104)] A01 Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration) A02 Rounding error A03 Misposting error (data input on wrong budget code) A04 Cut-off error (amount in Annual Declaration but not reported in T104) A05 Cut-off error (amount in T104 but not declared in Annual Declaration) A06 Payment error (payment pending in the bank) A07 Late payment correction A08 Ceiling error (correction because expenditure passed ceiling) A09 Off-set of irrecoverable amount A10 Off-set of irrecoverable amount (50/50 rule) A11 Correction due to recovery of outstanding debts A12 Correction due to double entry of expenditure A13 Reallocation of expenditure by Fund (national or Union) A20 Conformity corrections A21 Adjustments on entitlements A22 Modulation not declared A23 Exchange rate corrections A90 Public storage (P-STO tables 13th period) A99 Other error Code EAFRD (B) Type of difference [Annual Declaration to (=MINUS) Quarterly Declarations (SFC2014)] B01 Administrative error (outstanding amounts actually recovered but not yet deducted in the Quarterly Declarations during the reference period and credited to the EAFRD via the Annual Declaration) B02 Rounding error B03 Misposting error (data input on wrong budget code and/or focus area) B04 Cut-off error (amount in Annual Declaration but not reported in Quarterly Declaration) B05 Cut-off error (amount in Quarterly Declaration but not declared in Annual Declaration) B06 Payment error (payment pending in the bank) B11 Correction due to recovery of outstanding debts B12 Correction due to double entry of expenditure B13 Reallocation of expenditure by Fund (national or Union) B14 Co-financing rate error (amount with wrong co-financing rate in Annual Declaration) B15 Co-financing rate error (amount with wrong co-financing rate in Quarterly Declaration) B16 Difference due to co-financing rate in Quarterly Declaration B23 Exchange rate corrections B30 Reallocation of focus area ( 5 ) B99 Other error Code X-table (C) Type of difference [Annual Declaration to (=MINUS) X-table (EAGF and EAFRD)] C01 Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF/EAFRD via the Annual Declaration) C02 Rounding error C03 Misposting error (data input on wrong budget code) C04 Cut-off error (amount in Annual Declaration but not reported in X-table) C05 Cut-off error (amount in X-table but not declared in Annual Declaration) C06 Payment error (payment pending in the bank) C07 Late payment correction in AD C08 Ceiling error (correction in AD because expenditure passed ceiling) C09 Off-set of irrecoverable amount C10 Off-set of irrecoverable amount (50/50 rule) C11 Correction due to recovery of outstanding debts C12 Correction due to double entry of expenditure C13 Reallocation of expenditure by Fund (national or Union) C14 EAFRD: Co-financing rate error (amount with wrong co-financing rate in Annual Declaration) C15 EAFRD: Co-financing rate error (amount with wrong co-financing rate in X-table) C20 Conformity corrections C21 Adjustments on entitlements C22 Modulation not declared C23 Exchange rate corrections C24 EAGF — 25 % retention on amounts resulting from cross-compliance ( 6 ) C25 EAGF — 20 % retention on amounts recovered following irregularities ( 7 ) C98 Not required X-table data C99 Other error 4.4. Files satisfying the rules shall follow the following structure (example for financial year 2016): F100;F109;Exco;F106 AT01;050207991409001;A03;+505.90 The amount declared in the Annual Declaration is EUR 505.90 higher than the amount (wrongly) declared in the monthly declarations [Tables 104]. AT01;050208120000021;A03;-505.90 The amount declared in the Annual Declaration is EUR 505.90 lower than the amount (wrongly) declared in the monthly declarations [Tables 104]. AT01;050302062120056;A01;-125.80 The amount declared in the Annual Declaration is EUR 125.80 lower than the amount declared in the monthly declarations [Tables 104] due to the correction on ‘administrative errors’. AT01;050302072121141;C04;+31.05 The amount declared in the Annual Declaration is EUR 31.05 higher than the amount reported in the X-table due to a cut-off problem. AT01;050460010153201;B011a;-100.00 AT01;050460010153201;B011c;-50.00 The amount declared for measure 015 in the Annual Declaration is EUR 150.00 lower than the amounts reported via the quarterly declarations [SFC2014] due to administrative errors. There has been an administrative error of EUR 100.00 on a transaction booked under focus area 1a and a second administrative error on a payment under focus area 1c. The code for indicating administrative errors is extended with 2 digits indicating the focus area. AT01;050460010153201;B301a;-100.00 AT01;050460010153201;B301b;+100.00 The amount declared for measure 15 in the Annual Declaration is equal to the amounts reported via the quarterly declarations [SFC2014]. However EUR 100.00 has been wrongly reported within the quarterly declarations on focus area 1a and is now being rectified towards the correct focus area 1b. AT01;050302072121142;C05;-81.00 AT01; 050460010153201;B02;+3.04 AT01; 050460010811101;C15;+3075.07 AT01; 050460011211101;C14;-688.23 etc. 4.5. The ‘difference-explanation’ files shall be sent through the transfer program with consignment type ‘DIFFERENCE-EXPLANATION’. 5. Documentation (code list) 5.1 In case where codes are used for fields, for which Annex III does not enforce standard codes, the coordinating body of the Member State must transfer a code list for each paying agency through the transfer program in order to explain all those used codes. 5.2 This code list can have the look and feel of an ordinary letter. The identity of the paying agency and the name or administrative unit of the addressee shall be clearly marked. 5.3 The transfer medium client includes a specific consignment type for this kind of tabular transfer, i.e. ‘CODE-LIST’. 6. Data transfer The coordinating body must send the computer files completely and only once. If the coordinating body notices that false data were transmitted or a problem occurred with the data transfer, the Commission has to be informed immediately. All files, which contain incorrect information, are to be indicated. Therefore, the Commission is to be asked to delete those files. Thereafter, in order to avoid an overlapping of computer records or data files, the coordinating body must send the corrected computer files to replace entirely the previous incorrect information. ( 1 ) Note: You should first read the preliminary remark concerning ‘quantities’ in Chapter 4 of Annex III. ( 2 ) Budget codes for which no expenditure is declared shall not form part of the Annual Declaration file. ( 3 ) Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 ( OJ L 347, 20.12.2013, p. 487 ). ( 4 ) A correct combination would for instance be B011a for differences related to administrative errors regarding expenditure paid under Article 5(1)(a) of Regulation (EU) No 1305/2013. ( 5 ) The code B30 shall only be used to identify differences on focus areas which do not have an effect on the total expenditure reported for a respective budget code. In case there is as well an effect on the total expenditure declared, the code B03 shall be used. ( 6 ) Article 100 of Regulation (EU) No 1306/2013. ( 7 ) Article 55 of Regulation (EU) No 1306/2013.