Declarations of expenditure
Article 22
1. Paying agencies shall declare expenditure and recovered amount for each rural development type of intervention and technical assistance under the CAP Strategic Plan as referred to in Article 118 of Regulation (EU) 2021/2115 for each of the reference periods, referred to in paragraph 2 of this Article, on the basis of the model made available by the Commission to Member States through information systems. For each CAP Strategic Plan, paying agencies shall specify in a declaration of expenditure at least the following: (a) the amount of eligible public expenditure, excluding additional national financing as referred to in Article 115(5) of Regulation (EU) 2021/2115, for which the paying agency has actually paid the corresponding EAFRD contribution during each of the reference periods referred to in paragraph 2 of this Article; (b) the information on financial instruments as referred to in Article 32(4) and (5) of Regulation (EU) 2021/2116; (c) the additional information on advances paid to beneficiaries as referred to in Article 44(3) of Regulation (EU) 2021/2116; (d) the amount recovered during the current period as referred to in paragraph 2 of this Article, in respect of the CAP Strategic Plan; (e) the amount recovered during the current period as referred to in paragraph 2 of this Article in respect of the EAFRD rural development programmes from 2007 onwards, for which Member States is no more obliged to send interim declaration of expenditure; (f) the amounts related to technical assistance. The expenditure effected and to be declared to the EAFRD shall take account of penalties applied in the framework of Member States’ management and control system in case of non-compliance. 2. Once the Commission has approved a CAP Strategic Plan, Member States shall send to the Commission, in accordance with Article 90(1), first subparagraph, point (c)(i), of Regulation (EU) 2021/2116, their declarations of expenditure by the following deadlines: (a) by 30 April at the latest in the case of expenditure in the period 1 January to 31 March; (b) by 31 July at the latest in the case of expenditure in the period 1 April to 30 June; (c) by 10 November at the latest in the case of expenditure in the period 1 July to 15 October; (d) by 31 January at the latest in the case of expenditure in the period 16 October to 31 December. If in a Member State the CAP Strategic Plan is implemented by more than one paying agency, the coordinating body shall ensure that the declarations of expenditure are transmitted on the same day. However, all expenditure paid by paying agencies to the beneficiaries in accordance with Article 86 of Regulation (EU) 2021/2115 until the end of the last period, as specified in the first subparagraph of this paragraph, prior to the approval of a CAP Strategic Plan as referred to in Article 118 of that Regulation, is made under the Member States’ responsibility and shall be declared to the Commission in the first declaration of expenditure following the approval of that plan. Recovered amounts for the corresponding period, as referred to in paragraph 1, second subparagraph, points (d) and (e), of this Article shall also be declared in that declaration. The same rule shall apply mutatis mutandis in case of amendment of a CAP Strategic Plan as referred to in Article 119 of Regulation (EU) 2021/2115, except for financing plan adjustments as referred to in Article 23 of this Regulation. As regards financial instruments set up in accordance with Article 58 of Regulation (EU) 2021/1060 and Article 80 of Regulation (EU) 2021/2115, the expenditure shall be declared in the financial year when the conditions as referred to in Article 32(3) and (4) of Regulation (EU) 2021/2116 are met and it had been effected by the paying agency before the end of the financial year. All the financial information required under this Article shall be communicated in euro.