(a)

the form, content, intervals, deadlines and arrangements for transmitting or making available to the Commission: declarations of expenditure and estimates of expenditure and their updates, including assigned revenue; management declaration and annual accounts of the paying agencies, as well as the results of all available audits and controls carried out; the account certification reports; the names and particulars of accredited paying agencies, accredited coordinating bodies and certification bodies; arrangements for taking account of and paying expenditure financed by the Funds; notifications of financial adjustments made by Member States in connection with rural development operations or programmes, and summary reports on the recovery procedures undertaken by the Member States in response to irregularities; information on the measures taken pursuant to Article 58.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.