Commission Delegated Regulation (EU) 2015/2461 of 30 October 2015 amending Delegated Regulation (EU) No 110/2014 on the model financial regulation for public-private partnership bodies referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council
Commission Delegated Regulation (EU) 2015/2461of 30 October 2015amending Delegated Regulation (EU) No 110/2014 on the model financial regulation for public-private partnership bodies referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the CouncilTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002OJ L 298, 26.10.2012, p. 1., and in particular Article 209 thereof,Whereas:(1)Regulation (EU, Euratom) No 547/2014 of the European Parliament and of the CouncilRegulation (EU, Euratom) No 547/2014 of the European Parliament and of the Council of 15 May 2014 amending Regulation (EU, Euratom) No 966/2012 on the financial rules applicable to the general budget of the Union (OJ L 163, 29.5.2014, p. 18). was accompanied by a joint statement on the separate discharge for joint undertakings under Article 209 of the Regulation (EU, Euratom) No 966/2012. In accordance with that statement, Regulation (EU, Euratom) 2015/1929 of the European Parliament and of the CouncilRegulation (EU, Euratom) 2015/1929 of the European Parliament and of the Council of 28 October 2015 amending Regulation (EU, Euratom) No 966/2012 on the financial rules applicable to the general budget of the Union (OJ L 286, 30.10.2015, p. 1). aligned the rules on external audit and discharge applicable to the public-private partnership bodies referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 (hereinafter "PPP bodies") with those applicable to the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012. It also extended the non-application of the provisions laid down in paragraphs 5 and 6 of Article 60 of Regulation (EU, Euratom) No 966/2012 to the PPP bodies.(2)Since the discharge for the implementation of the budget of each PPP body is to be given by the European Parliament, upon recommendation of the Council, to the director of the PPP body, the provisions of Commission Delegated Regulation (EU) No 110/2014Commission Delegated Regulation (EU) No 110/2014 of 30 September 2013 on the model financial regulation for public-private partnership bodies referred to in Article 209 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 38, 7.2.2014, p. 2). which relate to the reporting obligations of the PPP bodies and to the discharge procedure should be made consistent with the corresponding provisions of Commission Delegated Regulation (EU) No 1271/2013Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 328, 7.12.2013, p. 42).. In particular, it is necessary to introduce the obligation for each PPP body to provide a consolidated annual activity report which includes comprehensive information on the implementation of its work programme, budget, staff establishment plan, its management and internal control systems. Furthermore, the procedure for drawing up the provisional accounts and approving the final account of the PPP bodies should be aligned to the one laid down in Delegated Regulation (EU) No 1271/2013.(3)In line with the new obligation introduced in Article 209(2) of Regulation (EU, Euratom) No 966/2012, which requires that an independent external auditor verify the annual accounts of the PPP body, the provisions in Delegated Regulation (EU) No 110/2014 should be aligned with the corresponding provisions in Delegated Regulation (EU) No 1271/2013.(4)In the award of contracts, the relevant provisions of Regulation (EU, Euratom) No 966/2012 and Commission Delegated Regulation (EU) No 1268/2012Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1). should apply, subject to any specific provision of the constituent instrument of the PPP body or of the basic act of the programme the implementation of which is entrusted to the PPP body in order to ensure a coherent implementation with actions directly managed by the Commission.(5)This Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union in order to allow for the timely adoption of the revised financial rules of the PPP bodies in view of their entry into force as of 1 January 2016, and thus to ensure the effective application of the new external audit requirements to the audits of the annual accounts of the PPP bodies for 2016,HAS ADOPTED THIS REGULATION: