Article 8

In addition to the provisions laid down in the sectoral Regulations, Member States shall send to the Commission the following information, declarations and documents: for accredited paying agencies and accredited coordinating bodies: their accreditation document; their function (accredited paying agency or accredited coordinating body); where relevant, the withdrawal of their accreditation, for certification bodies: their name; their address details, for measures relating to operations financed by the EAGF and the EAFRD: declarations of expenditure, which also act as payment requests, signed by the accredited paying agency or the accredited coordinating body and accompanied by the requisite information; estimates of their financial requirements, with regard to the EAGF and, with regard to the EAFRD, an update of estimated declarations of expenditure which will be submitted during the year and estimated declarations of expenditure in respect of the following financial year; the annual accounts of the accredited paying agencies with a statement of assurance signed by the person in charge of the accredited paying agency, accompanied by the requisite information for their clearance, and a certification report drawn up by the certification body referred to in Article 7. The annual accounts of accredited paying agencies relating to EAFRD expenditure shall be submitted at the level of each programme. The accredited paying agencies shall keep supporting documents relating to payments made and documents relating to the performance of the administrative and physical checks required by Community legislation, and shall make the documents and information available to the Commission. Where those documents are kept by an authority acting under delegation from a paying agency and responsible for authorising expenditure, that authority shall send reports to the accredited paying agency on the number of checks made, their content and the measures taken in the light of their results.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.