Transmission of information
Article 33
1. For the purpose of the clearance of accounts pursuant to Articles 53 and 54 of Regulation (EU) 2021/2116, each Member State shall send to the Commission: (a) the items included in the annual accounts, as referred to in Article 32 of this Regulation; (b) the annual performance report referred to in Article 54(1) of Regulation (EU) 2021/2116 and Article 134 of Regulation (EU) 2021/2115; (c) the opinion and reports established by the certification body or bodies, as referred to in Article 5(3) and (4) of this Regulation; (d) the management declarations referred to in Article 3 of this Regulation; (e) an annual summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned, as provided for in Article 63(5), point (b), of Regulation (EU, Euratom) 2018/1046 and Article 9(3), first subparagraph, point (c), of Regulation (EU) 2021/2116, submitted with the Paying Agency management declaration referred to in Article 3 of this Regulation. Upon request by the Commission, the Member State shall provide the complete records of all the accounting information required for statistical and control purposes, related to expenditure as regards the measures laid down in Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014.The form and content of the accounting information shall be specified by the Commission. 2. The documents referred to in paragraph 1 shall be sent to the Commission by 15 February at the latest, of the year following the end of the financial year to which they relate. The documents shall be submitted electronically in accordance with the format and under the conditions established by the Commission pursuant to Article 25. Those documents shall bear a compulsory electronic signature within the meaning of Regulation (EU) No 910/2014. 3. At the request of the Commission or on the initiative of a Member State, further information concerning the clearance of accounts may be addressed to the Commission within a time period determined by the Commission, taking into account the amount of work required for providing that information. In the absence of such information, the Commission may clear the accounts on the basis of the information in its possession. 4. In duly justified cases, the Commission may accept a request for late submission of information, if that request is addressed to it before the submission deadline.